Corrective Action Plans

Finding 43470 (2022-003)

Material Weakness 2022

IN

Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs § 200.303 § 200.333 § 200.334 § 200.403 § 200.430

FINDING 2022-003 Contact Person Responsible for Corrective Action: Christopher Dixon, Director of Nutrition Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Corporation will document the review/oversight o...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Christopher Dixon, Director of Nutrition Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Corporation will document the review/oversight of disbursements from program funds prior to payment. Claims will be prepared and reviewed by Christopher Dixon, Director of Nutrition, or designee, and submitted to the Accounts Payable Specialist for payment. Claims will be initialed or signed demonstrating approval of disbursements. Accounts Payable Specialist enters claims into the financial software and pays claims after approval by the Chief Financial Officer and School Board. Documentation for claims will be kept in the business office. GCS will obtain prior written approval from IDOE and approval documents will be maintained by the Director of Nutrition. Assistant Superintendent, Dr. Barry Younhans, retired from GCS in July 2022. This corrected the finding. To ensure compliance, the payroll distribution report is reviewed and signed by the Treasurer and applicable program administrators prior to the completion of payroll by the payroll specialist. The report is reviewed to verify that employees are paid out of the correct accounting line. This process was implemented in December 2022. Anticipated Completion Date: April 2023 INDIANA STATE

View Audit 45028 Questioned Costs: $1

Finding 43468 (2022-001)

Significant Deficiency 2022

Fairfield Garden Court,inc.dba Fairfield Garden Court 073-Ee106-Np-Wah

IN

Questioned Costs HUD Housing Programs

Statement of condition #2022-001: The Corporation did not make one reserve for replacements deposit during the year ended June 30, 2022. Recommendation: Management should transfer $1,508 from the security deposit cash account to the reserve for replacements fund. Action(s) Taken or Planned on the ...

Statement of condition #2022-001: The Corporation did not make one reserve for replacements deposit during the year ended June 30, 2022. Recommendation: Management should transfer $1,508 from the security deposit cash account to the reserve for replacements fund. Action(s) Taken or Planned on the Finding: On July 1, 2022, management transferred $1,508 from the security deposit cash account to the reserve for replacements fund.

View Audit 48262 Questioned Costs: $1

Finding 43446 (2022-001)

Significant Deficiency 2022

Canopy Nwa

AR

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

Views of Responsible Official: Management of Canopy NWA concurs with the audit finding. The individual preparing the report this year did not realize that the disbursement date was outside of the recipient's grant period. The individual has been informed of the proper requirements, and management wi...

Views of Responsible Official: Management of Canopy NWA concurs with the audit finding. The individual preparing the report this year did not realize that the disbursement date was outside of the recipient's grant period. The individual has been informed of the proper requirements, and management will perform a quality control review over future report submissions to ensure proper cutoff for reporting purposes. In addition, the funder has been notified and will receive $1,190 from Canopy to correct the error.

View Audit 38757 Questioned Costs: $1

Finding 43408 (2022-002)

None 2022

Cascade Aids Project

OR

Questioned Costs Cash Management Special Tests & Provisions

Recommendation: We recommend the Organization implement a more robust grant review process to ensure that personnel involved in managing grant funds and requests for reimbursement are aware of any special tests or provisions prior to submitting applications for reimbursement under federal programs. ...

Recommendation: We recommend the Organization implement a more robust grant review process to ensure that personnel involved in managing grant funds and requests for reimbursement are aware of any special tests or provisions prior to submitting applications for reimbursement under federal programs. Action Taken: CAP acknowledges the finding and has the following action steps: CAP has implemented a more robust grant review process to include circulating grant requirements and contracts to all staff involved in grant and budget management and reimbursement including program and finance staff. At least one grants manager will attend any information/orientation sessions for federal funding and a grant ?kick off? meeting will occur at the beginning of new federal grant cycles to ensure that information is shared and tracked for any provisions or special tests. We also have a multi-step reimbursement/payment approval process to ensure compliance.

View Audit 48497 Questioned Costs: $1

Finding 43348 (2022-002)

Material Weakness 2022

Mississippi State Medical Association

MS

Questioned Costs Reporting Internal Control / Segregation of Duties

See Corrective Action Plan for chart/table

View Audit 45182 Questioned Costs: $1

Finding 43334 (2022-002)

Material Weakness 2022

Independent School District No. 199

MN

Questioned Costs Procurement, Suspension & Debarment § 200.320

MATERIAL WEAKNESSES IN INTERNAL CONTROL OVER COMPLIANCE AND MATERIAL NONCOMPLIANCE ? U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, COVID 19 ? EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) ? FEDERAL ALN 93.323 2022-002 Internal C...

MATERIAL WEAKNESSES IN INTERNAL CONTROL OVER COMPLIANCE AND MATERIAL NONCOMPLIANCE ? U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, COVID 19 ? EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) ? FEDERAL ALN 93.323 2022-002 Internal Control Over Compliance and Noncompliance With Federal Procurement Requirements Finding Summary ? 2 CFR ? 200.320 requires management to establish and maintain effective internal control over compliance with requirements applicable to federal program procurement requirements. The District did not have sufficient controls in place within its COVID 19 ? Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) federal program to ensure compliance with federal procurement requirements related to methods of procurement resulting in an instance of material noncompliance. Corrective Action Plan Actions Planned ? The District will review its policies and procedures relating to procurement for its federal programs and ensure that quotations are obtained when required. Official Responsible ? The District?s Director of Business Services, Heather Aune. Planned Completion Date ? June 30, 2023. Disagreement With or Explanation of Finding ? The District agrees with this finding. Plan to Monitor ? The District?s Director of Business Services, Heather Aune, will assure appropriate internal controls and procedures are updated and in place to ensure compliance with the Uniform Guidance procurement requirements for future federal awards expenditures.

View Audit 47086 Questioned Costs: $1

Finding 43332 (2022-001)

Significant Deficiency 2022

Horatio School District

AR

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.439

Finding EDSD35222-003 Significant Deficiency Contact Person: Zane Vanderpool, Superintendent The District did not obtain prior wrjtten approval from the Department of Elementary and Secondary Education (DESE) for the purchase of two pieces of equipment with unit costs greater than the $5000 threshol...

Finding EDSD35222-003 Significant Deficiency Contact Person: Zane Vanderpool, Superintendent The District did not obtain prior wrjtten approval from the Department of Elementary and Secondary Education (DESE) for the purchase of two pieces of equipment with unit costs greater than the $5000 threshold as required by COM-22-047. Corrective Action Plan: The Horatio School District will get prior approval from the Department of Elementary and Secondary Education (DESE) for any purchase of equipment greater than the $5000 threshold as required by COM-22-047. The Horatio School District has followed this requirement for any equipment greater than the $5000 threshold since this purchase of this equipment in July 2021. The Horatio School District has received approval for all equipment greater than the $5000 threshold as required COM-22-047 since this purchase. Sincerly, Zane Vanderpool Superintendent

View Audit 45975 Questioned Costs: $1

Finding 43298 (2022-005)

Material Weakness 2022

YWCA West Central Michigan

MI

Questioned Costs Cash Management Material Weakness

Finding Number: 2022-005 Condition: Controls in place did not ensure the Organization verified rent paid is reasonable in relation to rents being charged in the area for comparable space. Planned Corrective Action: The Project Heal department verifies rent reasonableness before submission for gran...

Finding Number: 2022-005 Condition: Controls in place did not ensure the Organization verified rent paid is reasonable in relation to rents being charged in the area for comparable space. Planned Corrective Action: The Project Heal department verifies rent reasonableness before submission for grant reimbursement and/or billing is made to the finance department. The Staff Accountant called landlords to verify space against rent amount to ensure the amount charged was reasonable and verified against billing. Continuing forward, the finance department will work Project Heal to ensure all rent is paid according to space and area. Contact person responsible for corrective action: Kelly Scott, Deputy CEO Anticipated Completion Date: 4/30/2023

View Audit 39808 Questioned Costs: $1

Finding 43283 (2022-004)

Material Weakness 2022

Cattaraugus County Project Head Start Inc.

NY

Questioned Costs Cash Management Allowable Costs / Cost Principles

Allowable Cost/Cost Principles Auditor?s Recommendation: On a monthly basis, expenses recorded within the Organization?s general ledger system should be reconciled with expenses claimed for reimbursement through Head Start drawdowns. The reconciliation should consider reimbursements and credits rece...

Allowable Cost/Cost Principles Auditor?s Recommendation: On a monthly basis, expenses recorded within the Organization?s general ledger system should be reconciled with expenses claimed for reimbursement through Head Start drawdowns. The reconciliation should consider reimbursements and credits received by the Organization. This reconciliation should be reviewed by someone independent of the preparer. Organization?s Response: Head Start agrees with the recommendation and will continue to prepare grant reconciliations to ensure draw down requests are matched by expenditures. Reconciliations will be approved by Anthony Harenda, Financial Manager, and Danielle Amore, CEO. Monthly reconciliations will be included in the Board of Directors reports. This will be addressed for the year ending December 31, 2023 and in future years.

View Audit 49748 Questioned Costs: $1

Finding 43282 (2022-003)

Material Weakness 2022

Cattaraugus County Project Head Start Inc.

NY

Questioned Costs Cash Management Allowable Costs / Cost Principles

Allowable Cost/Cost Principles Auditor?s Recommendation: On a monthly basis, expenses recorded within the Organization?s general ledger system should be reconciled with expenses claimed for reimbursement through Head Start drawdowns. The reconciliation should consider reimbursements and credits rece...

Allowable Cost/Cost Principles Auditor?s Recommendation: On a monthly basis, expenses recorded within the Organization?s general ledger system should be reconciled with expenses claimed for reimbursement through Head Start drawdowns. The reconciliation should consider reimbursements and credits received by the Organization. This reconciliation should be reviewed by someone independent of the preparer. Organization?s Response: Head Start agrees with the recommendation and will continue to prepare grant reconciliations to ensure draw down requests are matched by expenditures. Reconciliations will be approved by Anthony Harenda, Financial Manager, and Danielle Amore, CEO. Monthly reconciliations will be included in the Board of Directors reports. This will be addressed for the year ending December 31, 2023 and in future years.

View Audit 49748 Questioned Costs: $1

Finding 43249 (2022-001)

Material Weakness 2022

Concordia University, St. Paul

MN

Questioned Costs Student Financial Aid Material Weakness

Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend that the University implement a review process as it relates to R2T4 calculations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in respo...

Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend that the University implement a review process as it relates to R2T4 calculations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: CSP has created and started to use a report that pulls any student with a course withdrawal to verify no withdrawals are missed for an R2T4. A 2-step review has been put place, the first review to pull the data and complete the calculation and the second review with double check and return the funds. A CSP employee in the R2T4 review process registered and is currently attending the NASFAA U R2T4 course. Additional training for all FA staff on R2T4?s will be completed by May 31st. Name of the contact person responsible for corrective action: Amanda McCaughan, SFA Director Planned completion date for corrective action plan: Additional reports are already created; additional training will be completed by May 31st

View Audit 49806 Questioned Costs: $1

Finding 43247 (2022-002)

Significant Deficiency 2022

Hacienda, Inc.

AZ

Questioned Costs Allowable Costs / Cost Principles Reporting

The following are Reponses to the findings in the Hacienda, Inc. single audit for the year ended Jun 30, 2022: 1. Section II - Financial Statement Findings 2022-001 Finding: Inadequate internal Controls The Organization's internal controls over financial reporting at the general ledger and financi...

The following are Reponses to the findings in the Hacienda, Inc. single audit for the year ended Jun 30, 2022: 1. Section II - Financial Statement Findings 2022-001 Finding: Inadequate internal Controls The Organization's internal controls over financial reporting at the general ledger and financial statement levels were not adequate to ensure misstatements would be prevented and/or detected. Response: Management acknowledges the finding and in response the Organization plans to put in place more effective internal controls, accounting policies, and procedures to better prevent and/or detect financial statements from material misstatements. Contact person(s) responsible for corrective action: a. Laura Worthy, CFO b. Heather Myers, Accounting Manager 2. Section II - Financial Statement Findings 2022-002 Finding: Errors were made in reporting expenditures in the period two provider relief fund report to the U.S. Department of Health and Human Services. During testing it was identified that employee salaries were included twice on the report. However, it was noted that the Organization had sufficient expenditures that covered the questioned costs of $29,135 of expenditures that were unallowed. Response: Management acknowledges the finding and in response will perform a high level of review of expenditures for accuracy and allowability under the criteria provided by entity to ensure compliance with reporting requirements. Contact person(s) responsible for corrective action: a. Laura Worthy, CFO b. Heather Myers, Accounting Manager For any additional questions, concerns, and/or clarifications, please contact Laura Worthy via email at lworthy@haciendainc.org.

View Audit 45113 Questioned Costs: $1

Finding 43223 (2022-004)

Significant Deficiency 2022

Homesight and Subsidiaries

WA

Questioned Costs Allowable Costs / Cost Principles

Audit Finding: 2022-004 Audit Finding Title: The Organization disburse federal funds to program beneficiaries in excess of program limits. Correction Plan: 1. Salesforce will used as the central repository location for all grants and contracts. 2. A regular reconciliation with the Program Ma...

Audit Finding: 2022-004 Audit Finding Title: The Organization disburse federal funds to program beneficiaries in excess of program limits. Correction Plan: 1. Salesforce will used as the central repository location for all grants and contracts. 2. A regular reconciliation with the Program Managers will be performed. 3. The overages for the WSHFC program were paid May 2023. Implementation Date: The correction action begun Jan. 2023. Anticipated Completed Date: These are on-going corrective actions.

View Audit 47955 Questioned Costs: $1

Finding 43213 (2022-002)

Significant Deficiency 2022

Community Mental Health Partnership of Southeast Michigan

MI

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.309

Finding 2022-002: Considered a significant deficiency in internal control over compliance/immaterial non-compliance Program: ALN 93.959 Block Grants for Prevention and Treatment of Substance Abuse (ARPA Prevention) Criteria: As detailed by 2 CFR 200.309, ?A non-Federal entity may charge to the Feder...

Finding 2022-002: Considered a significant deficiency in internal control over compliance/immaterial non-compliance Program: ALN 93.959 Block Grants for Prevention and Treatment of Substance Abuse (ARPA Prevention) Criteria: As detailed by 2 CFR 200.309, ?A non-Federal entity may charge to the Federal award only allowable costs incurred during the 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.?. Condition: During testing it was noted that $112,581 of costs that were allowable under ARPA Treatment were incorrectly allocated from ARPA Treatment to ARPA Prevention. Corrective Action: All finance staff responsible for any allocation of grant funding have undergone additional training or reading on how to allocate grants. The was completed by April 30, 2023.

View Audit 44644 Questioned Costs: $1

Finding 43205 (2022-003)

Material Weakness 2022

Jefferson County School District No R-1

CO

Questioned Costs Reporting Allowable Costs / Cost Principles § 200.502

Emergency Connectivity Fund Program ? Assistance Listing No. 32.009 Recommendation: We recommend that the district improve the review process over tracking and reporting reimbursements of federal expenditures. Explanation of disagreement with audit finding: There is no disagreement with the audit ...

Emergency Connectivity Fund Program ? Assistance Listing No. 32.009 Recommendation: We recommend that the district improve the review process over tracking and reporting reimbursements of federal expenditures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: As the subject matter experts, the district grants accounting department will work with other district departments to ensure eligibility rules and requirements are fully met when seeking reimbursement for expenditures. Grants team members will further work to support departments who play an active role in obtaining and monitoring federal grants to seek reimbursement within a timely manner, and when possible, seeking such reimbursement by the close of the fiscal year or immediately thereafter. Specific guidance will be communicated with other department management and future updates to the district Financial Services Guide will include updated guidance for all departments to reference. The Grants Manager will be responsible for monitoring all correspondence with grant-making entities to ensure timely response to potentially disputed submissions. Name(s) of the contact person(s) responsible for corrective action: Andy Flinn, Grants Manager Planned completion date for corrective action plan: June 2023

View Audit 41462 Questioned Costs: $1

Finding 43199 (2022-001)

None 2022

Northwest Arkansas Economic Development District, Inc.

AR

Questioned Costs Subrecipient Monitoring

While no significant deficiencies or material weaknesses were reported, we acknowledge the ongoing matter of WIOA questioned costs from PY 18 and PY 21. As we communicated to the audit team and as confirmed by documentation provided, we are in varying levels of discussions for resolution with ADWS o...

While no significant deficiencies or material weaknesses were reported, we acknowledge the ongoing matter of WIOA questioned costs from PY 18 and PY 21. As we communicated to the audit team and as confirmed by documentation provided, we are in varying levels of discussions for resolution with ADWS on these issues, ranging from an initial response for one program year to awaiting an answer from the Arkansas Appeal Tribunal on the other. We have been fully transparent with our leadership and are well prepared to address these matters as needed with no disruption or material effect on our operations. We commit to apprising Landmark PLC of any developments on this front should any occur prior to the publication of the completed audit.

View Audit 48326 Questioned Costs: $1

Finding 43163 (2022-002)

Material Weakness 2022

Youth & Family Services, Inc.

SD

Questioned Costs Allowable Costs / Cost Principles Reporting

The Organization has communicated with OHS officials to confirm expectations regarding prepaid contracts. The Organization will follow the guidance of OHS and will record prepaid contracts according to GAAP rules. The Organization will receive and implement guidance from OHS to correct the draw an...

The Organization has communicated with OHS officials to confirm expectations regarding prepaid contracts. The Organization will follow the guidance of OHS and will record prepaid contracts according to GAAP rules. The Organization will receive and implement guidance from OHS to correct the draw and use of funds related to the current situation. Going forward, per the HHS Grants Policy Statement, the Organization will confirm with OHS if an exception related to handling a specific prepaid service contract is appropriate and allowed.

View Audit 44468 Questioned Costs: $1

Finding 43155 (2022-002)

None 2022

High Point University

NC

Questioned Costs Special Tests & Provisions HUD Housing Programs

Finding 2022-002 Program: Federal Work-Study Program CFDA No.: 84.033 Federal Agency: Department of Education Award Year: FY 2020 - 2021 Compliance Requirement: N ? Special Tests and Provisions ? Institutions are required to verify that students are not earning Federal Work Study Financial Aid durin...

Finding 2022-002 Program: Federal Work-Study Program CFDA No.: 84.033 Federal Agency: Department of Education Award Year: FY 2020 - 2021 Compliance Requirement: N ? Special Tests and Provisions ? Institutions are required to verify that students are not earning Federal Work Study Financial Aid during scheduled class time. University?s Response: The University continues to emphasize and reinforce with its students and student supervisors that, regardless of whether jobs are funded by the Federal Work-Study program or by the institution, students must not be working during scheduled class hours, irrespective of whether the class is canceled or let out early. The Student Employment Program holds annual supervisor training sessions and provides updated publications to these responsible individuals. As part of the University student employment application process, students must submit their class schedule with their application. The University expects supervisors to utilize the student class schedules provided and keep work schedules distinct. The University also expects supervisors to continue to obtain students? class schedules each semester and update students? work schedules accordingly each semester to ensure students are not working during times they are in class. Corrective Action Plan: In addition to the monthly email being sent to student employee supervisors reminding them of the student employment guidelines they are expected to enforce, a monthly email will also be sent to student staff. This communication will remind them of their responsibility to adhere to student employment guidelines and their commitment to keeping their supervisor informed of any changes they may make to their class schedule that could require their work schedule to be adjusted. Student employee supervisors will continue to be expected to hold a mandatory meeting with their student staff at or before the start of each semester. Furthermore, the University is instituting an internal audit process effective February 2023. A sample of student work records from the previous semester will be compared to students? class schedules to ensure students are not working during class hours. This review will be performed by Brad Calloway, Senior Vice President for Business Affairs. Any violations of the school student employment policies identified in this audit will be reported to Marc Sears, Vice President of Human Resources, for corrective action to be taken. Name of Responsible Person: Jonathan Mador, Senior Director of Student Financial Services; Sandra Fantauzzi, Student Employment Program Manager; Marc Sears, Vice President of Human Resources; Brad Calloway, Senior Vice President for Business Affairs Anticipated Completion Date: January 31, 2023

View Audit 39340 Questioned Costs: $1

Finding 43154 (2022-001)

Material Weakness 2022

Ahtna Intertribal Resource Commission

AK

Questioned Costs Cash Management Material Weakness § 200.305

Finding 2022-001 Lack of Internal Controls over Cash Management Name of Contact Person: Karen Linnell, Executive Director Tamara Hamby, Accountant Corrective Action Plan: Account and grant receivables will be tracked and collected within 30 days of the closing of the quarter. We will be aggr...

Finding 2022-001 Lack of Internal Controls over Cash Management Name of Contact Person: Karen Linnell, Executive Director Tamara Hamby, Accountant Corrective Action Plan: Account and grant receivables will be tracked and collected within 30 days of the closing of the quarter. We will be aggressive in collecting past due receivables. We will continue to follow the specific grant guidelines on drawing down funds. Proposed Completion Date: December 1, 2022

View Audit 39043 Questioned Costs: $1

Finding 43094 (2022-003)

Material Weakness 2022

Sisseton-Wahpeton College

SD

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403 § 200.430

Finding 2022-003 Activities Allowed or Unallowed, Allowable Costs/Cost Principles and Period of Performance Material Weakness in Internal Control over Compliance and Material Noncompliance Finding Summary: Through testing of operational expenditures of the College, it was determined; o Payroll expen...

Finding 2022-003 Activities Allowed or Unallowed, Allowable Costs/Cost Principles and Period of Performance Material Weakness in Internal Control over Compliance and Material Noncompliance Finding Summary: Through testing of operational expenditures of the College, it was determined; o Payroll expenditures charged to the award were not for costs newly associated with the coronavirus, a requirement communicated within the supplemental guidance in the Higher Education Emergency Relief Fund III Frequently Asked Questions published May 11, 2021 and updated May 24, 2021. Through testing of disbursements to students, it was determined; o No support could not be provided to substantiate a secondary level of review was completed prior to disbursement of funds. o 26 instances identified in which the College directly controlled how student?s use their emergency financial aid grant. o 8 instances identified in which college discharged outstanding balance on student account for costs incurred prior to March 13, 2020. o 2 instances identified in which the College charged coronavirus vaccine incentive payments under the student portion of HEERF award. Responsible Individuals: Dr. Lane Azure, President Corrective Action Plan: o In response to the payroll finding, this was funded through MSI (no Student or Institutional funds were used for payroll). SWC president attended weekly meetings with American Indian Higher Education Consortium (AIHEC) who assisted and advocated for these HEERF monies for all Tribal Colleges and Universities (TCU). Handouts (attached) of slides were given to each institution and Payroll was an allowable cost with the exception of the President. The college president believed in order to allow the college to stay open and not lose students and staff, subsidies had to be included in payroll. There were no predictions on how long this world-wide pandemic was going to last or how much funds the government was going to give to IHE. SWC is a small tribal college where hiring and maintaining qualified personnel has been difficult long before the pandemic and now even more so. SWC could not afford to hire new staff even if it was feasible to find someone to fill new positions. Therefore, SWC used HEERF to make payroll on many employees whose job duties changed so they could assist the college in staying open and transition to a completely different method of delivering education to SWC students. SWC president was told by the Department of Education and AIHEC that these funds had to be exhausted in a limited amount of time. In addition, there was a limited number of items that the funds could be spent on, but it was changing every day to be more liberal. In March 2020, SWC had to begin offering courses via distance delivery which was a completely new method for this college. In summer 2020, the college did not offer classes and in fall 2020 SWC had to begin offering a hybrid method of delivery. Every single employee of this college had to do their day to day duties differently in order to support the new delivery method for education ranging from contact tracing, hyflex delivery, social distancing, hygiene, masking up, staff meetings, parking, teaching, and etc. The range of employees went from admissions, student services, academic staff, faculty, and the business office. All employees were coming in at different shifts, and/or working remotely, while social distancing. o The College will ensure documented secondary level of review and approval is retained. o For grant payments funded by institutional portion, Grant payments were applied to student accounts and if no outstanding balance, a check was given to the student. For grants funded by MSI, a formula was used to distribute $125 per credit and an allowance for books and fees. The COARS was a financial aid grant to the student who applied for the relief. o Any debt relief provided for students was for those students who could not attend the current academic year because of a prior balance. In order to attend college during the pandemic, MSI funds were used to discharge the student?s balance at the discretion of the student. o The checks for these instances were given directly to the student to defray costs of going to get the vaccine, for transportation, for cost of the office visit, or whatever it may have been they needed in order to get the vaccine. It was emergency aid to the student. Anticipated Completion Date: July 1, 2022

View Audit 48700 Questioned Costs: $1

Finding 43091 (2022-004)

Material Weakness 2022

Sunny Glen Children's Home, Inc.

TX

Questioned Costs Allowable Costs / Cost Principles Equipment & Real Property Management

Views of Responsible Officials and Planned Corrective Action: The Home disagrees with the disallowance and maintains that the ACF made legal and factual errors in taking the disallowance and that expenses incurred were necessary, reasonable, allocable and allowable. The Home is working with a consul...

Views of Responsible Officials and Planned Corrective Action: The Home disagrees with the disallowance and maintains that the ACF made legal and factual errors in taking the disallowance and that expenses incurred were necessary, reasonable, allocable and allowable. The Home is working with a consultant to establish standard operating procedures and workflows relating to the accounting function.

View Audit 45290 Questioned Costs: $1

Finding 43090 (2022-003)

Material Weakness 2022

Sunny Glen Children's Home, Inc.

TX

Questioned Costs Cash Management

Views of Responsible Officials and Planned Corrective Action: The Home agrees with the finding. The funds were drawn down from the grant due to human error. Shortly after discovering this mistake, The Home has developed a process in which the drawn down amounts is reviewed and approved before proce...

Views of Responsible Officials and Planned Corrective Action: The Home agrees with the finding. The funds were drawn down from the grant due to human error. Shortly after discovering this mistake, The Home has developed a process in which the drawn down amounts is reviewed and approved before processing the drawdown. The amounts overdrawn were used to pay grant expenditures during FY2023, which still covers the grant budget period.

View Audit 45290 Questioned Costs: $1

Finding 43089 (2022-002)

Material Weakness 2022

Sunny Glen Children's Home, Inc.

TX

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

Views of Responsible Officials and Planned Corrective Action: The Home agrees that the records maintained did not support prior written approval of aforementioned costs. However, the Home disagrees with the finding regarding the allowability of the vehicle leases. The Home provided ORR with the requ...

Views of Responsible Officials and Planned Corrective Action: The Home agrees that the records maintained did not support prior written approval of aforementioned costs. However, the Home disagrees with the finding regarding the allowability of the vehicle leases. The Home provided ORR with the request to budget for the vehicle leases, as well as copies of lease terms, prior to the approval of the grant and the amounts budgeted were approved. Regarding the capital expenditures, these items were reasonable and necessary to facilitate the program and The Home will request to have these purchases approved retro-actively. The Home is currently in the process of appealing the capital lease ? vehicle rentals disallowed in the ACF?s Notice of Non-Compliance: Monetary Disallowance dated July 12, 2023. See additional information at Note 19.

View Audit 45290 Questioned Costs: $1

Finding 43075 (2022-002)

Material Weakness 2022

First Step House, Inc.

UT

Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.303

2022-001 Finding Summary: The Organization?s accounts relating to the Provider Relief Fund were materially overstated, resulting in a material adjustment to the financial statements. The Organization?s system of internal control over the preparation of the consolidated financial statements did not d...

2022-001 Finding Summary: The Organization?s accounts relating to the Provider Relief Fund were materially overstated, resulting in a material adjustment to the financial statements. The Organization?s system of internal control over the preparation of the consolidated financial statements did not detect the error. Responsible Individuals: Austin Davis, Associate Director and Heidi Spence, Finance Director Corrective Action Plan: We have established a policy to conduct a thorough review of significant, non-routine transactions, including utilizing external experts where needed. Anticipated Completion Date: 8/24/23 Finding 2022-002 Federal Agency Name: Program Name: CFDA # Finding Summary: The total lost revenues included on the report submitted to the Health Resources and Services Administration (HRSA) for Period 2 (Period 2 Report) utilizing Option 3, as defined by HRSA, contained errors. Responsible Individuals: Austin Davis, Associate Director and Heidi Spence, Finance Director Corrective Action Plan: We have established a policy to conduct a thorough review of significant, non-routine transactions, including utilizing external experts where needed. Anticipated Completion Date: 8/24/23

View Audit 44183 Questioned Costs: $1

Finding 43072 (2022-005)

Material Weakness 2022

Lawrence County Fiscal Court

KY

Questioned Costs Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.318

County Judge/Executive?s Response: See answer to 2022-002. County Judge/Executive?s Response: The Fiscal Court hired the County Judge's brother as road foreman because he was the only person who met the requirements for the position a...

County Judge/Executive?s Response: See answer to 2022-002. County Judge/Executive?s Response: The Fiscal Court hired the County Judge's brother as road foreman because he was the only person who met the requirements for the position and would accept the job, other people were offered the job before the brother, in addition the brother also served in the same position under a previous administration and left on good terms. At the time of the Fiscal Court acceptance of bids from the vendor, the son-in-law of the Judge Executive was not listed as an officer of the entity. The County Judge does not vote on fiscal court matter other than as a tie breaker. All votes cast by the Judge executive are either for tie breaking purposes or purely symbolic to show unity on the Court. All future hiring's and/or vendor purchases that require Ethics Commission approval will be submitted to the Ethics Committee in advance and will be in compliance with all state and federal statutes and guidelines.

View Audit 44179 Questioned Costs: $1

Corrective Action Plans

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