Corrective Action Plans

Finding 37873 (2022-001)

Material Weakness 2022

IN

Questioned Costs Cash Management Material Weakness

Finding 2022-01 Internal Control Over Payroll Condition: An effective internal control system was not in place at the Organization to ensure that employee work hours charged to federal contracts were properly recorded, tracked, approved, and accurate prior to submitting reimbursement claims. Corr...

Finding 2022-01 Internal Control Over Payroll Condition: An effective internal control system was not in place at the Organization to ensure that employee work hours charged to federal contracts were properly recorded, tracked, approved, and accurate prior to submitting reimbursement claims. Corrective Actions Taken or Planned: Management agrees with the recommendation and has implemented the following steps. The employees charged to the federal contracts are salaried employees and do not prepare time sheets in the normal course of business. However, the Organization utilizes a time reporting worksheet template provided by the grantor to report employee work hours. This worksheet includes employee name, date, and hours worked per federal contract. The Organization has added the step of including written approval by the employee and the employee?s supervisor on the aforementioned time reporting worksheet to confirm the accuracy of the information submitted.

View Audit 37253 Questioned Costs: $1

Finding 37865 (2022-002)

Material Weakness 2022

Elmore County Board of Education

AL

Questioned Costs Matching / Level of Effort / Earmarking Special Tests & Provisions

In February/March of this year all purchasing and procurement functions were taken over by the finance department. As part of this takeover, the finance department completed reviews of all purchases to ensure that all ECBOE finance procedures were being followed. The finance department spent multipl...

In February/March of this year all purchasing and procurement functions were taken over by the finance department. As part of this takeover, the finance department completed reviews of all purchases to ensure that all ECBOE finance procedures were being followed. The finance department spent multiple months training the financial CNP staff on ECBOE purchasing policies and procedures. The finance department will also conduct periodic audits of the financial transactions within the CNP department. In addition, the ALSDE Child Nutrition department is revising and updating its own policies and procedures manual for districts statewide to follow. Continued internal monitoring/auditing of the ECBOE CNP Departments finances will continue.

View Audit 31801 Questioned Costs: $1

Finding 37847 (2022-001)

Material Weakness 2022

Attalla City Board of Education

AL

Questioned Costs Special Tests & Provisions Procurement, Suspension & Debarment

Reference Number: 2022-001 Compliance Requirement: Special Tests and Provisions Type of Finding: Internal Control and Compliance Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance CFDA Number and Title: 84.425 ? COVID-19 Education Stabilization Fund Fede...

Reference Number: 2022-001 Compliance Requirement: Special Tests and Provisions Type of Finding: Internal Control and Compliance Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance CFDA Number and Title: 84.425 ? COVID-19 Education Stabilization Fund Federal Award Agency: U.S. Department of Education Pass-through Entity: Alabama Department of Education Funds from COVID-19 Education Stabilization Fund (ESF) were used to fund construction contracts in excess of $2,000 without the inclusion of prevailing wage rate clauses as required by Title 29, U.S. Code of Federal Regulations, Part 5, Sub-Part A Davis Bacon and Related Acts Provisions and Procedures (the ?Davis-Bacon Act?). The Board did not have controls in place to ensure the Davis-Bacon Act wage rate requirements were included in construction contracts. Therefore, the construction project contract awarded during the fiscal year did not include prevailing wage rate clauses nor did the contractors submit weekly certified payrolls to the Board. Response: Management will implement controls to ensure future contracts funded with COVID-19 Education Stabilization Funds (ESSER) in excess of $2,000 specify applicability of wage rate requirements. Anticipated Completion Date: Contact Person(s): Laura Leak, Chief School Financial Officer

View Audit 31996 Questioned Costs: $1

Finding 37803 (2022-003)

Material Weakness 2022

Airport Community Schools

MI

Questioned Costs Special Tests & Provisions Material Weakness

2022-003 ? Special Tests and Provisions ? Wage Rate Requirements U.S. Department of Education ? COVID-19 - Education Stabilization Fund (ALN 84.425C, 84.425D and 84.425U); Passed through MDE; All project numbers. Auditor Description of Condition and Effect. Two of the contracts selected for testin...

2022-003 ? Special Tests and Provisions ? Wage Rate Requirements U.S. Department of Education ? COVID-19 - Education Stabilization Fund (ALN 84.425C, 84.425D and 84.425U); Passed through MDE; All project numbers. Auditor Description of Condition and Effect. Two of the contracts selected for testing that were subject to the Wage Rate Requirements, did not include the required provision. The District did not follow federal requirements to include the prevailing wage rate provision in its contracts. Auditor Recommendation. We recommend that the District reviews its policies to ensure that applicable prevailing wage requirements are included in construction contracts whenever federal funds are used. Corrective Action. Management concurs with this finding and will work on correcting for next year. Responsible Person: Theresa Carrell, Chief Financial Officer Anticipated Completion Date: June 30, 2023

View Audit 36480 Questioned Costs: $1

Finding 37800 (2022-001)

None 2022

Roland M Boucher Apartments, Inc.

RI

Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties

August 26, 2022 D?Ambra CPA 531 Harris Avenue Woonsocket, RI 02895 RE: Corrective Action Plan: Boucher Apartments Finding 2022-001: Federal program - Section 223(?) 811: Criteria - HUD regulations specify that only eligible costs relating to the property are allowed to be paid by the property; Condi...

August 26, 2022 D?Ambra CPA 531 Harris Avenue Woonsocket, RI 02895 RE: Corrective Action Plan: Boucher Apartments Finding 2022-001: Federal program - Section 223(?) 811: Criteria - HUD regulations specify that only eligible costs relating to the property are allowed to be paid by the property; Condition - the property paid another property's invoices totaling $3,944; Cause - management oversight; Recommendation - management should reimburse the property for the invoices paid in error. Response: Management has reimbursed the property for the invoices paid in error. Corrective Action Plan: Management has reimbursed the property for the invoices paid in error and have adopted the attached internal control workflow to ensure that invoices are properly allocated prior to payment following our transition to a new financial and property management software system. We have also expanded our finance department by 2 FTE?s in the past two years to ensure that we have proper staffing to deal with an expanded number of transactions. Responsible party: Frank Shea

View Audit 24102 Questioned Costs: $1

Finding 37797 (2022-105)

Material Weakness 2022

Maricopa County Community College District

AZ

Questioned Costs Eligibility § 200.303

Cluster name: TRIO Cluster Assistance Listing number and name: 84.042 TRIO ? Student Support Services 84.047 TRIO ? Upward Bound Award numbers and years: P042A200873, September 1, 2020 through August 31, 2025 P042A201342, September 1, 2020 through August 31, 2025 P042A200859, September 1, 202...

Cluster name: TRIO Cluster Assistance Listing number and name: 84.042 TRIO ? Student Support Services 84.047 TRIO ? Upward Bound Award numbers and years: P042A200873, September 1, 2020 through August 31, 2025 P042A201342, September 1, 2020 through August 31, 2025 P042A200859, September 1, 2020 through August 31, 2025 P047A171009, September 1, 2017 through August 31, 2022 P047A171082, September 1, 2017 through August 31, 2022 Federal Agency: U.S. Department of Education Compliance Requirements: Eligibility Questioned costs: $14,678 Name of contact persons: Kristina Winterstein, Associate Controller Anticipated completion date: December 31, 2023 The District is aware of the importance of maintaining effective internal control over its federal awards and ensuring compliance with applicable federal regulations. The District will review and, as necessary, revise current policies and procedures relating to student eligibility as it relates to the TRIO?Upward Bound programs as well as the policies and procedures relating to documenting the calculation and payment of student stipends to ensure compliance with applicable federal regulations. The District will enhance communication and training efforts to ensure records are maintained that demonstrate appropriate review and approval of student eligibility prior to awarding program services.

View Audit 29977 Questioned Costs: $1

Finding 37796 (2022-104)

Material Weakness 2022

Maricopa County Community College District

AZ

Questioned Costs Reporting Special Tests & Provisions § 200.303

Assistance Listing number and name: 84.031 Higher Education ? Institutional Aid Award numbers and years: P031S150032, October 1, 2015 through September 30, 2021 P031S150098, October 1, 2015 through September 30, 2021 P031S160090, October 1, 2016 through September 30, 2023 P031S190167, October 1...

Assistance Listing number and name: 84.031 Higher Education ? Institutional Aid Award numbers and years: P031S150032, October 1, 2015 through September 30, 2021 P031S150098, October 1, 2015 through September 30, 2021 P031S160090, October 1, 2016 through September 30, 2023 P031S190167, October 1, 2019 through September 30, 2024 P031S200096, October 1, 2020 through September 30, 2025 P031S200081, October 1, 2020 through September 30, 2025 P031C210057, October 1, 2021 through September 30, 2026 P031C210077, October 1, 2021 through September 30, 2026 Federal Agency: U.S. Department of Education Compliance Requirements: Reporting and special tests and provisions Questioned costs: Unknown Name of contact persons: Kristina Winterstein, Associate Controller Anticipated completion date: December 31, 2023 The District is aware of the importance of ensuring that all reporting related to federal monies is presented accurately and in accordance with federal regulations. The District will work with the MCCCD Foundation to review its current endowment agreements as well as the Foundation?s policies and procedures with regard to the investment of its U.S. Department of Education (ED) federal endowment funds to ensure compliance with current federal endowment regulations. Effective December 1, 2022, the District developed procedures to ensure that endowment reports are reviewed and submitted to ED on an annual basis and has designated the District?s Grants Accounting Manager as the central District employee who will monitor report submission and compliance with all applicable regulations. The District will continue to work with ED to gain access to online reporting and submission tools to ensure timely submission of required reports.

View Audit 29977 Questioned Costs: $1

Finding 37782 (2022-102)

Material Weakness 2022

Maricopa County Community College District

AZ

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking § 200.303

Cluster Name: Student Financial Assistance Cluster Assistance Listing number and name: 84.007 Federal Supplemental Educational Opportunity Grants 84.033 Federal Work-Study Program 84.038 Federal Perkins Loan Program-Federal Capital Contributions 84.063 Federal Pell Grant Program 84.268 Fede...

Cluster Name: Student Financial Assistance Cluster Assistance Listing number and name: 84.007 Federal Supplemental Educational Opportunity Grants 84.033 Federal Work-Study Program 84.038 Federal Perkins Loan Program-Federal Capital Contributions 84.063 Federal Pell Grant Program 84.268 Federal Direct Student Loans Award Year: July 1, 2021 through June 30, 2022 Federal Agency: U.S. Department of Education Compliance Requirements: Special tests and provisions Questioned Costs: Unknown Name of Contact Persons: Annette Linders, District Director of Financial Aid Operations and Compliance Anticipated Completion Date: December 31, 2023 The Maricopa County Community College District understands the need to establish and maintain effective internal controls over federal awards to provide reasonable assurance that federal programs are being managed in compliance with all applicable laws, regulations, and award terms and conditions. The District further understands the need to reconcile direct loan institutional student records with direct loan disbursement records submitted to and accepted by the COD system in order to meet fiduciary responsibilities. The District will enhance internal controls and expand its current process for monitoring Student Financial Aid (SFA) offices? adherence to districtwide policies and procedures, to ensure systemwide compliance with Direct Loan program requirements. The District will enhance staff training and communication efforts; optimize District and college collaborations; provide a centralized location for completed reconciliations; and monitor each college?s submission to ensure Direct Loans are reconciled and reviewed each month on a timely basis.

View Audit 29977 Questioned Costs: $1

Finding 37781 (2022-101)

Material Weakness 2022

Maricopa County Community College District

AZ

Questioned Costs Student Financial Aid Special Tests & Provisions § 200.303

Cluster Name: Student Financial Assistance Cluster Assistance Listing number and name: 84.007 Federal Supplemental Educational Opportunity Grants 84.033 Federal Work-Study Program 84.038 Federal Perkins Loan Program-Federal Capital Contributions 84.063 Federal Pell Grant Program 84.268 Fed...

Cluster Name: Student Financial Assistance Cluster Assistance Listing number and name: 84.007 Federal Supplemental Educational Opportunity Grants 84.033 Federal Work-Study Program 84.038 Federal Perkins Loan Program-Federal Capital Contributions 84.063 Federal Pell Grant Program 84.268 Federal Direct Student Loans Award Year: July 1, 2021 through June 30, 2022 Federal Agency: U.S. Department of Education Compliance Requirements: Special tests and provisions Questioned Costs: Unknown Name of Contact Persons: Annette Linders, District Director of Financial Aid Operations and Compliance Anticipated Completion Date: December 31, 2023 The Maricopa County Community College District understands the importance of reporting accurate student enrollment statuses and all student enrollment status changes to the National Student Loan Database (NSLDS) for the Pell and Direct Loan programs within 60 days. The District will continue to monitor its Student Financial Aid (SFA) offices? adherence to Districtwide policies and procedures and enhance internal controls to ensure SFA office?s timely review, verification, and corrections to identified data prior to submitting the data to the NSLDS. District and college collaborations are being optimized; training and communications with emphasis on timeliness and completeness continue to be enhanced; and a centralized repository of enrollment reporting resources has been prepared and made available to staff.

View Audit 29977 Questioned Costs: $1

Finding 37772 (2022-023)

Significant Deficiency 2022

State of Vermont

VT

Questioned Costs Subrecipient Monitoring Reporting § 200.303

Corrective Action Plan: To address the accuracy and timeliness of our entries into the FFATA system, we will use the USASPENDING.GOV website to assist us in reconciling what has been entered into the FFATA system. This will allow us to ensure that our grant ledgers agree with what is entered into ...

Corrective Action Plan: To address the accuracy and timeliness of our entries into the FFATA system, we will use the USASPENDING.GOV website to assist us in reconciling what has been entered into the FFATA system. This will allow us to ensure that our grant ledgers agree with what is entered into FFATA. This will be a reconciliation completed at least quarterly (following SOV fiscal year quarters) and will be completed by the Deputy CFO or position assigned by the Deputy CFO. We will also implement a process that will have all the steps necessary for a grant award or an amendment to ensure it is posted properly within our internal files and the external systems. This will ensure that new awards and amendments get routed and entered in the FFATA system timely. Our finance team also attended a FFATA training on February 3, 2023 for additional training on the FFATA system. We will look into the Batch upload process which was described in that training. Position Responsible for Implementation of Corrective Action Name: Sean Cousino Position: Deputy Chief Financial Officer Email: sean.cousino@vermont.gov Phone Number: 802 595-3693 Date of Implementation of Corrective Action: First Reconciliation to be completed March/April 2023 Full Implementation June 1,2023

View Audit 30446 Questioned Costs: $1

Finding 37771 (2022-022)

Significant Deficiency 2022

State of Vermont

VT

Questioned Costs Reporting Cash Management § 200.302 § 200.303

Corrective Action Plan: We will be implementing a new process that is more automated to ensure accuracy and timeliness of our CMIA draws. We have created a new draw sheet that will be more easily loaded and will be reconciled a couple times a year. The Deputy CFO or person assigned by the Deputy C...

Corrective Action Plan: We will be implementing a new process that is more automated to ensure accuracy and timeliness of our CMIA draws. We have created a new draw sheet that will be more easily loaded and will be reconciled a couple times a year. The Deputy CFO or person assigned by the Deputy CFO will perform a reconciliation at least two times a year, with the first reconciliation being done before the end of FY 2023. We are currently using the new form and plan to be doing our draws in compliance with CMIA by 4/1/2023. We are also keeping all the backup for the draw electronically to allow for the review to be done more easily. Position Responsible for Implementation of Corrective Action Name: Sean Cousino Position: Deputy CFO Email: sean.cousino@vermont.gov Phone Number: 802 595-3693 Date of Implementation of Corrective Action: April 1st, 2023

View Audit 30446 Questioned Costs: $1

Finding 37764 (2022-024)

Significant Deficiency 2022

State of Vermont

VT

Questioned Costs Cash Management § 200.303 § 200.514

Corrective Action: Vermont Department of Labor: The department is reviewing its process, procedures, and internal controls to ensure that all federal draws are being processed in their respective timeframes and in accordance with the stated CMIA funding techniques. The interest rate error occur...

Corrective Action: Vermont Department of Labor: The department is reviewing its process, procedures, and internal controls to ensure that all federal draws are being processed in their respective timeframes and in accordance with the stated CMIA funding techniques. The interest rate error occurred on one of our federal award?s interest calculations because the annual rate was used instead of the daily rate. We have since included a hyperlink to the postings of the federal rates in our procedures to ensure that we are using the correct rate. This is checked and confirmed quarterly during reconciliation. The federal awards where drawing was happening outside of our CMIA funding technique were Special Budget Requests (SBRs) that the Department received during the Covid pandemic. Unlike other federal awards each one of these may have several components, e.g., PUA Admin, PUA Implementation, and PUA Fraud under one subgrant number in the Payment Management System. We do not always get the NOAs in a timely manner and must reach out to the federal grant manager when there has been an increase in any of these grants to discover what these additional funds are for. As an example: to date we have 36 grant modifications on the umbrella grant number UI-34746-20-55-A-50. In the review of the Department?s process, procedures and internal controls we will put in steps to be proactive in requesting NOAs from US DOL Region 1. Agency of Education: AOE will be implementing a new process that is more automated to ensure accuracy and timeliness of our CMIA draws. We have created a new draw sheet that will be more easily loaded and will be reconciled a couple times a year. The Deputy CFO or person assigned by the Deputy CFO will perform a reconciliation at least two times a year, with the first reconciliation being done before the end of FY 2023. We are currently using the new form and plan to be doing our draws in compliance with the TSA by 4/1/2023. Agency of Administration: AOA will be implementing a new coversheet that will be required to be submitted alongside departments backup documentation when reporting their annual interest for CMIA. This require that each department with applicable programs complete one coversheet per program. The coversheet will have distinct fields for state liability, federal liability, and unclaimable liabilities to ensure that departments backup documentation is being properly translated when reporting to U.S. Treasury CMIA. The coversheet will use matching fields to the CMIAS portal to ensure not confusion when transferring information from departments into the portal. Scheduled Completion Date of Corrective Action Plan: DOL: 6/30/2023 AOE: 4/1/2023 AOA: 8/31/2023 Position Responsible for Implementation of Corrective Action: DOL: Name: Chad Wawrzyniak Position: Financial Manager Email: Chad.wawrzyniak.@vermont.gov AOE: Name: Sean Cousino Position: Deputy CFO Email: sean.couisno@vermont.gov Phone Number: 802 595-3693 AOA: Name: Jordan Black-Deegan Position: Statewide Grants Administrator Email: Jordan.black-deegan@vermont.gov

View Audit 30446 Questioned Costs: $1

Finding 37723 (2022-004)

Significant Deficiency 2022

Rider University

NJ

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

Federal Pell Grant Program, Federal Direct Student Loans, Federal Work-Study Program, Federal Supplemental Educational Opportunity Grants ? Assistance Listing No. 84.063, 84.268, 84.033, 84.007 Recommendation: We recommend the University review the R2T4 requirements and implement procedures to ensu...

Federal Pell Grant Program, Federal Direct Student Loans, Federal Work-Study Program, Federal Supplemental Educational Opportunity Grants ? Assistance Listing No. 84.063, 84.268, 84.033, 84.007 Recommendation: We recommend the University review the R2T4 requirements and implement procedures to ensure scheduled breaks are properly factored into calculations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The R2T4 for this student will be recalculated using the correct total number of days and any and all Title IV adjustments will be made. Moving forward we will strengthen our processes so that our R2T4 calculations will be inclusive of scheduled breaks as per the FSA Handbook. Name(s) of the contact person(s) responsible for corrective action: Chris Corrato, Assistant Director & Amanda Young, Associate Director Planned completion date for corrective action plan: 3/23/2023

View Audit 30445 Questioned Costs: $1

Finding 37642 (2022-002)

Material Weakness 2022

South Suburban College - Community College District #510

IL

Questioned Costs Student Financial Aid Eligibility

SECTION III ? FEDERAL AWARD FINDINGS AND QUESTIONS COSTS FINDING 2022-002 ? CONTROLS AND NONCOMPLIANCE OVER ELIGIBILITY AND DISBURSEMENT Management?s Response The College accepts this finding and will continue to undergo updates in procedures regarding documentation retention. Plan SSC Student ...

SECTION III ? FEDERAL AWARD FINDINGS AND QUESTIONS COSTS FINDING 2022-002 ? CONTROLS AND NONCOMPLIANCE OVER ELIGIBILITY AND DISBURSEMENT Management?s Response The College accepts this finding and will continue to undergo updates in procedures regarding documentation retention. Plan SSC Student Financial Aid is in the process of developing an electronic document retention system. In the meantime, all documents are being retained in student files via hardcopy format under the supervision of the Manager. Each Friday the Manager (Coordinator in the absence of Manager) and Director audit files of students receiving FSEOG to verify document retention. Additionally, the College is implementing a Colleague rule to prevent disbursement of FSEOG to any student who does not have a $0 EFC. This is in addition to the existing rule that requires a student to be receiving a Federal Pell Grant in order to have a Federal SEOG disbursement paid to their College account. Anticipated Date of Completion 1/1/2023 Name of Contact Person Avianca Taylor

View Audit 34723 Questioned Costs: $1

Finding 37637 (2022-005)

Significant Deficiency 2022

City of South Gate

CA

Questioned Costs Allowable Costs / Cost Principles § 200.430

Management acknowledges the importance of ensuring that payroll costs charged to the program are consistent between the payroll system and the employee?s timesheet. The Finance Department plans to provide training to program staff on how to properly report their time worked on the grant to ensure t...

Management acknowledges the importance of ensuring that payroll costs charged to the program are consistent between the payroll system and the employee?s timesheet. The Finance Department plans to provide training to program staff on how to properly report their time worked on the grant to ensure that hours worked are both reported correctly on the timesheets and are following the funding allocations that are approved by the grant.

View Audit 31838 Questioned Costs: $1

Finding 37590 (2022-002)

None 2022

East Texas Baptist University

TX

Questioned Costs Student Financial Aid Eligibility

R2T4 Planned Corrective Action: ETBU Registrars office is now informing the Financial aid office of any student who withdrawals or that is reported as not attending in courses from the second FLEX terms. Financial aid is awarded based on total payment period enrollment and any notification of chan...

R2T4 Planned Corrective Action: ETBU Registrars office is now informing the Financial aid office of any student who withdrawals or that is reported as not attending in courses from the second FLEX terms. Financial aid is awarded based on total payment period enrollment and any notification of change in enrollment will result in a review and recalculation of aid eligibility if necessary. Reports were revised to reflect changes in enrollment after primary term census. Person Responsible for Corrective Action: Troy White, Registrar and Linda Slawson, Director of Financial aid. Anticipated Date of Completion: Already implemented.

View Audit 35821 Questioned Costs: $1

Finding 37589 (2022-001)

None 2022

East Texas Baptist University

TX

Questioned Costs Matching / Level of Effort / Earmarking

Need Analysis Planned Corrective Action: ETBU Financial aid department has implemented a new processing form and review process when adding/removing additional aid to a student's financial aid package after the initial packaging. The need analysis is a manual process that will now be reviewed by a...

Need Analysis Planned Corrective Action: ETBU Financial aid department has implemented a new processing form and review process when adding/removing additional aid to a student's financial aid package after the initial packaging. The need analysis is a manual process that will now be reviewed by at least two staff members in the office. Additionally, reports are being run to check Sub and UnSub loan awards against unmet need. ETBU is converting to a new administrative system that has the federal loan need compliance and limits as part of the packaging process. This will eliminate the possibility of this exception. Person Responsible for Corrective Action Plan: Linda Slawson, Director of Financial aid Anticipated Date of Completion: Already implemented.

View Audit 35821 Questioned Costs: $1

Finding 37585 (2022-001)

Significant Deficiency 2022

A.t. Still University of Health Sciences

MO

Questioned Costs Period of Performance Internal Control / Segregation of Duties

2022-001 One expenditure was not within the applicable budget period required by the University. Personnel Responsible for Corrective Action: Dana Funderburk, Vice President for Finance/CFO, and Monnie Harrison, Controller - Accounting Services Anticipated Completion...

2022-001 One expenditure was not within the applicable budget period required by the University. Personnel Responsible for Corrective Action: Dana Funderburk, Vice President for Finance/CFO, and Monnie Harrison, Controller - Accounting Services Anticipated Completion Date: The corrective action plan will be implemented by June 30, 2023. Corrective Action Plan: Recognizing this expense was monitored through the internal control framework and still resulted in a human error, the proposed corrective action plan will focus on two areas: correcting the cost to the appropriate budget period, and coaching the members of the control system regarding the period of availability, specific to contractual services, membership services, and subscription services that are delivered over time to heighten awareness.

View Audit 35199 Questioned Costs: $1

Finding 37577 (2022-001)

Material Weakness 2022

Warner University, Inc.

CO

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

Finding Number: 2022-001 Planned Corrective Action: Multiple staff will verify the dates used in the Common Origination and Disbursement's (COD) R2T4 calculator. Additionally, procedures have been updated to require the proper sequence that departments engage in the R2T4 process and mini-sessions ar...

Finding Number: 2022-001 Planned Corrective Action: Multiple staff will verify the dates used in the Common Origination and Disbursement's (COD) R2T4 calculator. Additionally, procedures have been updated to require the proper sequence that departments engage in the R2T4 process and mini-sessions are now interpreted as modular courses. Person Responsible for Corrective Action Plan: Director of Financial Aid Compliance, Elease Cox Anticipated Date of Completion: Already implemented, Fall 2022

View Audit 35197 Questioned Costs: $1

Finding 37576 (2022-001)

Significant Deficiency 2022

Ahp - Crystal Glen Ii, LLC

IN

Questioned Costs Subrecipient Monitoring HUD Housing Programs

Name of auditee: AHP - Crystal Glen II, LLC HUD auditee identification number: 042-11293 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2022 CAP prepared by Name: Margaret Williamson / Kim Losacker Position: Co-President Telephone number: (317)...

Name of auditee: AHP - Crystal Glen II, LLC HUD auditee identification number: 042-11293 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2022 CAP prepared by Name: Margaret Williamson / Kim Losacker Position: Co-President Telephone number: (317) 587-0320 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition #2022-001: During the year ended December 31, 2022, the Property withdrew $19,627 from the reserve for replacements account without HUD authorization. Corrective action completed: On January 6, 2023, $19,627 was deposited to the reserve for replacements account.

View Audit 32373 Questioned Costs: $1

Finding 37564 (2022-004)

Material Weakness 2022

City of Boston

MA

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.430

Boston Public Schools (BPS) will revert back to the previously approved Google Form process for daily sign-in and sign-out procedures. This form is authenticated through IT and managed in a centralized repository making it easier to recall data for auditing and validate for weekly time reporting. BP...

Boston Public Schools (BPS) will revert back to the previously approved Google Form process for daily sign-in and sign-out procedures. This form is authenticated through IT and managed in a centralized repository making it easier to recall data for auditing and validate for weekly time reporting. BPS created a new office of Compliance and Risk Management. The office will audit and review the established process quarterly to ensure integrity of the process. Anticipated Completion Date: June 30, 2023 Responsible Contact Person: Scott Finn, Assistant City Auditor, Grants Monitoring Unit scott.finn@boston.gov

View Audit 32371 Questioned Costs: $1

Finding 37561 (2022-001)

Material Weakness 2022

City of Boston

MA

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.430

Boston Public Schools (BPS) will revert back to the previously approved Google Form process for daily sign-in and sign-out procedures. This form is authenticated through IT and managed in a centralized repository making it easier to recall data for auditing and validate for weekly time reporting. BP...

Boston Public Schools (BPS) will revert back to the previously approved Google Form process for daily sign-in and sign-out procedures. This form is authenticated through IT and managed in a centralized repository making it easier to recall data for auditing and validate for weekly time reporting. BPS created a new office of Compliance and Risk Management. The office will audit and review the established process quarterly to ensure integrity of the process. Anticipated Completion Date: June 30, 2023 Responsible Contact Person: Scott Finn, Assistant City Auditor, Grants Monitoring Unit scott.finn@boston.gov

View Audit 32371 Questioned Costs: $1

Finding 37538 (2022-001)

Significant Deficiency 2022

Harford County, Maryland

MD

Questioned Costs Allowable Costs / Cost Principles Period of Performance

HARFORD COUNTY, MARYLAND CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 Harford County, Maryland 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...

HARFORD COUNTY, MARYLAND CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 Harford County, Maryland 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?FINANCIAL STATEMENT AUDIT None were reported. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. DEPARTMENT OF TREASURY 2022-001 Coronavirus State and Local Fiscal Recovery Funds -Assistance Listing No. 21.027 Recommendation: We recommend the County strengthen and enforce its internal controls to ensure only allowable expenditures are charged to the grant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The unallowed expenditure was moved out of the ARPA grant. The expenditure is being paid by County funds. All ARPA expenditures since July 1, 2022 (FY2023) have been reviewed to ensure they are allowable expenditures. Any expenditures that were not in compliance were moved from the grant to be paid by County funds. Name(s) of the contact person(s) responsible for corrective action: Robert Sandlass Planned completion date for corrective action plan: 11/30/22

View Audit 35510 Questioned Costs: $1

Finding 37469 (2022-001)

Material Weakness 2022

Sutter Health and Affiliates

CA

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.403 § 200.84

Finding 2022-001 Management will develop and implement an additional layer of review in future Federal Emergency Management Agency (FEMA) project worksheet submissions to ensure expenditures reported for reimbursement are based on actual paid expenditures. Management will work with FEMA to refund t...

Finding 2022-001 Management will develop and implement an additional layer of review in future Federal Emergency Management Agency (FEMA) project worksheet submissions to ensure expenditures reported for reimbursement are based on actual paid expenditures. Management will work with FEMA to refund the total overpayment of $904,020 and discuss the extent of additional courses of action. Management will ensure this is performed through the closeout process of the project worksheet with FEMA. Contact Person: Colette Boudreau, Vice President and Chief Accounting Officer Expected Completion Date: October 31, 2023

View Audit 29211 Questioned Costs: $1

Finding 37460 (2022-001)

Significant Deficiency 2022

Clarke County Board of Education

AL

Questioned Costs Matching / Level of Effort / Earmarking § 200.303

Response/Views: I agree with the finding stated above. I would however, like it noted that although the contract entered into by the board did not includeprevailing wage rate clauses, the contractor did confirm they have been and will continue to comply with the Davis-Bacon Act as it pertains to wag...

Response/Views: I agree with the finding stated above. I would however, like it noted that although the contract entered into by the board did not includeprevailing wage rate clauses, the contractor did confirm they have been and will continue to comply with the Davis-Bacon Act as it pertains to wage rate requirements. Corrective Action Planned: Hereto forward, when planning begins for federal funded projects over $2,000 all parties involved (included but not limited to, Chief School Financial Officer, Maintenance Department Bookkeeper, Facilities Supervisor, Superintendent and Architect) will be reminded and updated of all federal regulations as they pertain to the Davis-Bacon Act. At this time, specific plans will be determined as to the implementation of these regulations and checks and balances will be put into place to make sure all contracts and project procedures are adhered to throughout the entirety of the project to insure we remain in compliance with the aforementioned regulations. Anticipated Completion Date: Immediately. As of today, the above corrective action plan has been put into place in our school district. All future pertinent projects will adhere to these new procedures. Contact Person(s): Carmen Rotch, Chief School Financial Officer, Clarke County Board of Education, 251.250.2155.

View Audit 28955 Questioned Costs: $1

Corrective Action Plans

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