Corrective Action Plans

Finding 29971 (2022-001)

None 2022

Rose Court

MN

Questioned Costs HUD Housing Programs

ROSE COURT HUD PROJECT NO. 092-EE009 CORRECTIVE ACTION PLANS YEAR ENDED SEPTEMBER 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Rose Court respectfully submits the following corrective action plans for the year ended September...

ROSE COURT HUD PROJECT NO. 092-EE009 CORRECTIVE ACTION PLANS YEAR ENDED SEPTEMBER 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Rose Court respectfully submits the following corrective action plans for the year ended September 30, 2022. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: September 30, 2022 The findings from the September 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT NONE FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2022-001: SECTION 202, ASSISTANCE LISTING NUMBER 14.157 The Project's residual receipt reserve cash balance was underfunded by $227 at September 30, 2022. Recommendation: The Project should deposit $227 into the residual receipt reserve account. Action Taken: The Project agrees with the finding. Management will deposit the $227 to the residual receipt reserve. The finding was corrected in November 2022. If the Department of Housing and Urban Development has questions regarding these plans, please call Craig Ritter at 320-302-0192.

View Audit 36206 Questioned Costs: $1

Finding 29923 (2022-007)

Material Weakness 2022

Saint Paul Public Schools

MN

Questioned Costs Procurement, Suspension & Debarment § 200.318 § 200.326

Federal Agency: U.S. Department of Education Federal Program Name: State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP2619, 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Numbers: Unknown Award Period: ...

Federal Agency: U.S. Department of Education Federal Program Name: State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP2619, 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Numbers: Unknown Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: Material Weakness in Internal Control Over Compliance and Material Noncompliance Criteria or Specific Requirement: Non-federal entities other than states must follow the procurement standards set out at c CFR sections 200.318 through 200.326. This includes utilizing one of the five allowable procurement methods, including small purchase guidelines for items over the micro-purchase threshold and sealed bids, competitive proposals, or noncompetitive proposals when items exceed the simplified acquisition threshold. In addition, the Uniform Guidance requires that the entity maintain records sufficient to detail the history of the procurement. Condition: During our testing of the District?s procurements within the State and Local Fiscal Recovery Funds program, it was noted that not all procurements followed the appropriate method and history of the transaction was not sufficiently documented. Context: Out of eight procurements which were tested, we noted that three of them did not have proper documentation for the justification of noncompetitive proposals and one of them the District did not have documentation detailing the history of the procurement, including any other quotes obtained due to the District not following the micro-purchase threshold listed in their policy. Questioned Costs: $58,198.49 Cause: The district was unaware that they needed documentation for noncompetitive procurements as well as that their policy had a different micro-purchase threshold compared to what was in the UG. Effect: The District was not in compliance with the documentation requirements for procurement transactions as detailed in the Uniform Guidance. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District reviews its procedures and controls over procurement to ensure that all procurements are documented such that a third party can clearly see and understand the detailed history of the procurement. Views of Responsible Officials: There is no disagreement with the audit finding.

View Audit 31034 Questioned Costs: $1

Finding 29833 (2022-002)

Significant Deficiency 2022

Adelanto Elementary School District

CA

Questioned Costs Equipment & Real Property Management Procurement, Suspension & Debarment § 200.311 § 200.313 § 200.439

Fiscal Year Audit Report: Corrective Action Plan Year ended June 30, 2022 Finding 2022-002: Education Stabilization Fund (5000) Federal Agency: U.S. Department of Education Pass through Entity: California Department of Education Program Names: Elementary and Secondary School Emergency Relief I, ...

Fiscal Year Audit Report: Corrective Action Plan Year ended June 30, 2022 Finding 2022-002: Education Stabilization Fund (5000) Federal Agency: U.S. Department of Education Pass through Entity: California Department of Education Program Names: Elementary and Secondary School Emergency Relief I, II, III (ESSER, ESSER II, ESSER III) (Assistance Listing 84.425D) Criteria: Consistent with 2 CFR Section 200.311 (real property), Section 200.313 (equipment), and Section 200.439 (equipment and other capital expenditures) Education Stabilization Funds may be used to purchase equipment. Capital expenditures for general and special-purpose equipment purchases are subject to prior approval by the Department of Education or the pass-through entity. Finding: The District purchased numerous equipment items above the capital threshold for federal purchases but did not obtain approval from the California Department of Education. Questioned Costs: Purchases totaling $329,699.90, were made for equipment above the capital threshold without CDE approval. Context: The finding is limited to purchases above the capital threshold requiring approval. Cause: The District was unaware of the requirement. Effect: The funds spent on this purchase may be subject to review or return to the awarding agency. Recommendation: We recommend the District submit requests for approval for the equipment or find another allowable funding source for the purchases. Action: Staff and Management will ensure that the District submits requests for approval for capital expenditures from the California Department of Education prior to purchases. Completion Date: Effective immediately Contact: Zach Klemish, Director of Fiscal Services, Adelanto Elementary School District, (760) 246-8691

View Audit 32260 Questioned Costs: $1

Finding 29831 (2022-003)

Significant Deficiency 2022

Adelanto Elementary School District

CA

Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs § 200.303 § 200.430

Finding 2022-003: Inadequate Support for Salaries and Wages-Time Certifications not maintained (5000) Federal Agency: U.S. Department of Education Pass through Entity: California Department of Education Program Names: Elementary and Secondary School Emergency Relief I, II, III (ESSER, ESSER II...

Finding 2022-003: Inadequate Support for Salaries and Wages-Time Certifications not maintained (5000) Federal Agency: U.S. Department of Education Pass through Entity: California Department of Education Program Names: Elementary and Secondary School Emergency Relief I, II, III (ESSER, ESSER II, ESSER III) (Assistance Listing 84.425, C, D, U), Title I (Assistance Listing 84.010) Criteria: 2 CFR 200.430 requires that an LEA must maintain time and effort distribution records that support the distribution of the employee?s salary or wages among specific activities or cost objectives. 2 CFR, section 225, appendix B, Section 8(h) states in part: Support of salaries and wages- These standards regarding time distribution are in addition to the standards for payroll documentation. (1) Charges to Federal awards for salaries and wages, whether treated as direct or indirect costs, will be based on payrolls documented in accordance with the generally accepted practice of the governmental unit and approved by a responsible official(s) of the governmental unit. (2) No further documentation is required for salaries and wages of employees who work in a single indirect cost activity. (3) Where employees are expected to work solely on a single Federal award or cost objective, charges for their salaries and wages will be supported by periodic certifications that the employee worked solely on that program for the period covered by the certification. These certifications will be prepared at least semi-annually and will be signed by the employee or supervisory official having first-hand knowledge of the work performed by the employee. CSAM Procedure 905 states, in part: Periodic (Semiannual) Certification Employees who work solely on a single federal award or cost objective need only complete a periodic certification. The periodic certification must: Be prepared at least semi-annually. Be signed by the employee or the supervisory official having firsthand knowledge of the work performed by the employee. State the employee worked solely on that single federal program or cost objective during the period covered by the certification. Where multiple employees work on the same cost objective, a blanket certification may be used as the documentation for all employees who worked on the cost objective?. Personnel Activity Report Except as provided in ?Substitute Systems for Time Accounting,? employees who work on multiple activities or cost objectives of which at least one is federal must complete a personnel activity report (PAR) or equivalent documentation. A PAR may be as detailed as a document that identifies the employee?s activity daily by hours, or it may be as simple as a report of the total hours or percentage of hours spent in each categorical program or cost objective. The level of detail can generally be determined by the diversity and variation of the employee?s work activities. The safest approach is to provide more documentation rather than less. Finding: The District provided approved time sheets for only 3 employees out of 20 selected that were paid from ESSER funding. The District provided 9 of 10-time accounting records that included PARS for Title I. Cause: The District does not have adequate controls in place to ensure that time certification documentation is prepared and maintained to support all employees who are paid with federal funds. Effect: The District did not provide time certification records for 17 of the 20 employees selected for review, who were paid with Education Stabilization Funds. As a result, the amount of $736,116.27 is in question. The District did not provide time certification records for 1 of 8 employees selected for review, who was paid with Title I funds, as a result, the amount of $ 91,794, is in question. Recommendation: We recommend the District comply with Title 2, CFR 200.303, and CSAM Procedure 905 which require that employee time certification forms be maintained for employees who charge time to federal programs. Action: Management will ensure that the District does have adequate controls in place and comply with Federal rules and guidelines. Completion Date: Effective immediately. Contact: Zach Klemish, Director of Fiscal Services, Adelanto Elementary School District, (760) 246-8691

View Audit 32260 Questioned Costs: $1

Finding 29826 (2022-002)

Material Weakness 2022

Hibiscus Childrens Center, Inc.

FL

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403

Management Response: Hibiscus is using eCR data verifying time value related services based on VOCA allowable cost. In addition, updates were made on time sheet for providers detailing actual percentage of services. Cost reimbursements submitted were reviewed, verified, and approved by VOCA.

View Audit 35599 Questioned Costs: $1

Finding 29706 (2022-001)

Material Weakness 2022

Ascension Health Alliance D/b/a Ascension

MO

Questioned Costs Matching / Level of Effort / Earmarking Cash Management

Information of the federal program: Federal Grantor: United States Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.461, COVID-19 HRSA COVID-19 Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance F...

Information of the federal program: Federal Grantor: United States Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.461, COVID-19 HRSA COVID-19 Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance Fund (Uninsured Program) Ascension Ministry Market: Various Pass-Through Award Numbers: Various Pass-Through Award Period of Performance: 07/01/2021?06/30/2022 Views of responsible officials: The Uninsured Program administered by HHS stopped accepting claims due to lack of funding. All claims for testing or treatment had a deadline of March 22, 2022; thus, no further action plan is needed. Any patient accounts billed in error have been refunded to HRSA. Responsible Official: Andrew Gwin, Senior Director, Regional Lead, Revenue Cycle Anticipated completion date: N/A

View Audit 25088 Questioned Costs: $1

Finding 29511 (2022-001)

Material Weakness 2022

Uintah County

UT

Questioned Costs

Finding: 2022-01 Activities allowed or unallowed. Description: While the county elected to utilize the "standard allowance" under the guidelines for the CSLFRF funds, the county paid off a significant amount of general obligation debt ($25,323,496) as well as decreased the property tax rate. Correc...

Finding: 2022-01 Activities allowed or unallowed. Description: While the county elected to utilize the "standard allowance" under the guidelines for the CSLFRF funds, the county paid off a significant amount of general obligation debt ($25,323,496) as well as decreased the property tax rate. Corrective Action Management Response: While the county cannot reissue or reinstate the general obligation bonds, nor can they retroactively increase the property tax rate and therefore cannot correct the allowable costs finding, the County is currently implementing specific controls to prevent this issue in the future. Specifically, a new commission has been elected who are in full agreement that guidelines and compliance must be followed, and compliance controls have been implemented that all county staff and governance will follow. POC: Michael W. Wilkins - Clerk/Auditor Estimated Completion Time: Current fiscal period.

View Audit 23898 Questioned Costs: $1

Finding 29509 (2022-003)

Significant Deficiency 2022

Prentiss County School District

MS

Questioned Costs Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.302 § 200.303

Finding 2022-03: Allowed and unallowed costs. District Response: A. Federal budgets will be reviewed on a monthly basis and revised as needed. B. Kim Hamm: Federal Programs Director and Julie Clark: Special Services Director C. July 1, 2023

View Audit 25360 Questioned Costs: $1

Finding 29501 (2022-007)

Material Weakness 2022

Monroe County Board of Education

AL

Questioned Costs Allowable Costs / Cost Principles § 200.430

* The rate of pay for after school tutoring programs has been added to the Board approved salary schedule. The list of employees that will be compensated for after school tutoring is also Board approved. Time sheets will be documented and approved by the site supervisor/superintendent. The Board ...

* The rate of pay for after school tutoring programs has been added to the Board approved salary schedule. The list of employees that will be compensated for after school tutoring is also Board approved. Time sheets will be documented and approved by the site supervisor/superintendent. The Board action is shared with the payroll department after each board meeting to ensure compensation is correct. The payroll department has been trained/advised that no compensation for after school tutoring can be made without Board approval and a signed/approved time sheet. * All contracts must be Board approved and signed by the Superintendent. Human Resources is responsible for maintaining copies of all contracts. The contract template has been reviewed by the board attorney for necessary requirements. The compensation amount must be clearly stated when the contract is board approved. Accounts Payable has been trained/advised that no compensation can be made to an independent contractor without Board approval and signed contract with specified rate of pay and documentation of services rendered. * All current supplements have been added to the Board approved salary schedule. The FY24 Salary Schedule was approved at the September 12, 2023 meeting. The list of personnel receiving supplements must be Board approved. The Board action is shared with the payroll department after each board meeting to ensure compensation is correct. The payroll department has been trained/advised that no compensation for supplements can be made without Board approval and a signed/approved time sheet documenting that the required work/duties has been performed. * All independent contractor contracts must be board approved and signed by the Superintendent. Human Resources is responsible for maintaining copies of all contracts. The contract template has been reviewed by the board attorney for necessary requirements. The compensation amount must be clearly stated when the contract is board approved. Accounts Payable has been trained/advised that no compensation can be made to an independent contractor without Board approval and signed contract with specified rate of pay and documentation of services rendered. * Documentation must be provided that students were identified as homeless students or eligible to received benefits under the Homeless Children and Youth grant before any payments can be made. Accounts Payable has been advised/trained that this documentation must be on file and confirmed before any payment is made. The Federal Programs Director is currently serving as the Homeless Liaison Coordinator and is responsible for this documentation.

View Audit 25358 Questioned Costs: $1

Finding 29500 (2022-008)

Material Weakness 2022

Monroe County Board of Education

AL

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303

All compensation and supplement rates are included in the Board approved salary schedule. The list of personnel receiving supplements must be Board approved. This applies to all programs regardless of the funding source. The Board action is shared with the payroll department after each board meet...

All compensation and supplement rates are included in the Board approved salary schedule. The list of personnel receiving supplements must be Board approved. This applies to all programs regardless of the funding source. The Board action is shared with the payroll department after each board meeting to ensure compensation is correct. The payroll department has been trained/advised that no compensation for supplements can be made without Board approval and a signed/approved time sheet documenting that the required work/duties has been performed. The Monroe County Board of Education is not currently participating in or receiving funds from the Twenty-First Century Community Learning Centers Program. The Alabama State Department investigation into the actions discovered in this program is ongoing. The Board will comply with any future findings and recommendations at the conclusion of this investigation.

View Audit 25358 Questioned Costs: $1

Finding 29485 (2022-002)

Material Weakness 2022

Athens Area Schools

MI

Questioned Costs Special Tests & Provisions

We have discussed this finding with our auditors and now have an understanding of the requirements of this grant. Although this is a one-time grant, we will review our grant procedures to ensure a thorough understanding of grant requirements going forward. We will work with the grantor to ensure a...

We have discussed this finding with our auditors and now have an understanding of the requirements of this grant. Although this is a one-time grant, we will review our grant procedures to ensure a thorough understanding of grant requirements going forward. We will work with the grantor to ensure any funds are repaid as necessary. We expect this to be corrected by June 30, 2023.

View Audit 24988 Questioned Costs: $1

Finding 29484 (2022-001)

None 2022

Asi - Reno, Inc.

MN

Questioned Costs HUD Housing Programs

ASI - RENO, INC. HUD PROJECT NO. 121-HD011-NP-WPD CORRECTIVE ACTION PLAN YEAR ENDED DECEMBER 31, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT ASI - Reno, Inc. respectfully submits the following corrective action plan for th...

ASI - RENO, INC. HUD PROJECT NO. 121-HD011-NP-WPD CORRECTIVE ACTION PLAN YEAR ENDED DECEMBER 31, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT ASI - Reno, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT NONE FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2022-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 In 1 of 25 cash disbursements tested, the Project paid the expense of another project under common management. Recommendation: The Project should carefully review invoices before payment to make sure it only pays the proper amount. Action Taken: The Project agrees with the finding. The accounts payable staff will be reminded to be careful when entering invoices for payment. If the Department of Housing and Urban Development has questions regarding this plan, please call Chuck Reuter at 651-645-7271.

View Audit 24779 Questioned Costs: $1

Finding 29462 (2022-001)

None 2022

Asi - Dakota County, Inc.

MN

Questioned Costs HUD Housing Programs

ASI - DAKOTA COUNTY, INC. HUD PROJECT NO. 092-HD044 CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT ASI - Dakota County, Inc. respectfully submits the following corrective action plan for the year ...

ASI - DAKOTA COUNTY, INC. HUD PROJECT NO. 092-HD044 CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT ASI - Dakota County, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd., 1000 Shelard Parkway, Suite 110, Minneapolis, MN 55426. Audit Period: June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT NONE FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2022-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 Condition: For one of the tenant files tested, there was a mathematical error in computing the tenant's medical expense deduction in the process of computing the tenant share of monthly rent. Recommendation: The Project should recompute the HUD subsidy and tenant rent for this tenant and adjust a future monthly billing, if necessary. Project managers should be aware of the importance of computing the tenant's medical expense deduction accurately. Action Taken: The Project agrees with the finding. Tenant rent was recomputed and management will adjust a future monthly HUD billing. If the Department of Housing and Urban Development has questions regarding this plan, please call Chuck Reuter at 651-645-7271.

View Audit 29931 Questioned Costs: $1

Finding 29424 (2022-002)

None 2022

Brookwood School District 167

IL

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.403 § 200.516

Brookwood School District 167 07-106-1670-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022-002 Condition: The District's expenditure population was less than amounts claimed by $5,617. The District was un...

Brookwood School District 167 07-106-1670-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022-002 Condition: The District's expenditure population was less than amounts claimed by $5,617. The District was unable to identify and support expenditures for this difference. Plan: The District will implement additional review procedures to ensure that expenditure claims submitted for reimbursement agree to supported transactions within the accounting system for allowable costs under the award. Anticipated Date of Completion: June 30, 2023 Name of Contact Person: Mr. Kevin Slattery, C.S.B.O. Business Manager

View Audit 30095 Questioned Costs: $1

Finding 29371 (2022-003)

Material Weakness 2022

Detroit Employment Solutions Corporation

MI

Questioned Costs Allowable Costs / Cost Principles § 200.403

Finding Number: 2022-003 Condition: The Corporation transferred $70,590 of expenditures to ALN 17.258, 17.259 and 17.278 - WIOA Cluster from another grant. There was no support to document the rationale for the transfer or to support allowability. Planned Corrective Action: DESC has updated fiscal p...

Finding Number: 2022-003 Condition: The Corporation transferred $70,590 of expenditures to ALN 17.258, 17.259 and 17.278 - WIOA Cluster from another grant. There was no support to document the rationale for the transfer or to support allowability. Planned Corrective Action: DESC has updated fiscal policies and procedures requiring supporting documentation for all journal entries which has been reviewed with all fiscal staff. Additionally, a review of the supervisor requirements to review the support documentation prior to approval has been completed. Additionally, the Abila MIP financial accounting system has been updated to allow for supporting documentation to be attached to each individual journal entry. Finally, a SharePoint site has been created for all supporting documentation to be stored for access by the appropriate staff members. Contact person responsible for corrective action: Angela Smith, Neeyn Bland and Lynnette Robinson ? Accounting Manager, Fiscal Manger and Senior Fiscal Manager respectively. Anticipated Completion Date: 06/30/2023

View Audit 24868 Questioned Costs: $1

Finding 29358 (2022-005)

Significant Deficiency 2022

Carlyle Community Unit School Dist. #1

IL

Questioned Costs

Management agrees to take the necessary steps to ensure compliance requirements are met.

View Audit 29101 Questioned Costs: $1

Finding 29275 (2022-003)

Significant Deficiency 2022

San Diego Christian College

CA

Questioned Costs Student Financial Aid Subrecipient Monitoring

Untimely Return of Title IV Funds (R2T4) Planned Corrective Action: Based on the reasoning for late R2T4 returns in the past, SDCC will implement the following steps to ensure timely returns moving forward. 1. A weekly attendance report submitted to the Registrar which details student?s whose last ...

Untimely Return of Title IV Funds (R2T4) Planned Corrective Action: Based on the reasoning for late R2T4 returns in the past, SDCC will implement the following steps to ensure timely returns moving forward. 1. A weekly attendance report submitted to the Registrar which details student?s whose last date of attendance is currently 7 days or more old. This will serve as a warning that students are nearing the 14-day threshold for attendance and alert the registrar ahead of time regarding student who may need to be dropped in the near future. 2. A ?to-do? will be set up in the EMS (Populi) for the Registrar for any student who reaches 14 days of non-attendance in any course by the Financial Services team. A follow up will be requested regarding the status of each student so that R2T4 can begin as quickly as possible. 3. E-mails detailing refunds due, due to student drops or withdraws will be submitted to both accounting and also the CFO and VP of Enrollment Management in addition to Accounting who has previously received these request. Person Responsible for Corrective Action Plan: James McHugh Anticipated Date of Completion: 08/28/2023 (All Steps to Begin with start of Fall 2023 semester with the exception of refund notices which will begin earlier if disbursements begin earlier than that date, resulting in refunds needed

View Audit 29483 Questioned Costs: $1

Finding 29210 (2022-002)

Material Weakness 2022

Community Action Council of Lewis Mason & Thurston Counties

WA

Questioned Costs Allowable Costs / Cost Principles

Condition: Results of Tests of Internal Controls Over Compliance and Compliance ? 93.568 ? We selected a sample of 25 transactions to test controls selected a sample of 25 transactions to test controls over compliance and compliance of payroll disbursement costs charged to the major program. We id...

Condition: Results of Tests of Internal Controls Over Compliance and Compliance ? 93.568 ? We selected a sample of 25 transactions to test controls selected a sample of 25 transactions to test controls over compliance and compliance of payroll disbursement costs charged to the major program. We identified 3 instances of the 25 payroll transactions where the employee's timesheet was reviewed by the supervisor, but the contract charged in the general ledger did not agree to the actual hour allocation noted on the employee?s timesheet and personnel action notice. The errors noted resulted in over charges to the program of $775. The total sample population of the 25 payroll items tested was $28,187. 93.569 ? We selected a sample of 25 transactions to test controls over compliance and compliance of payroll disbursement costs charged to the major program. We identified 1 instance of the 25 payroll transactions where the employee's timesheet was reviewed by the supervisor, but the contract charged in the general ledger did not agree to the actual hour allocation noted on the employee?s timesheet and personnel action notice. The errors noted resulted in an under charge to the program of $165. The total sample population of the 25 payroll items tested was $28,696. Planned Corrective Action: Updated Payroll software to ensure correct coding to contracts worked and ensure reduction in manual errors resulting in miscoding Responsible Division/Office and Individual: Sarah Miranda, Chief Financial Officer Estimated Completion Date: 04/24/2023

View Audit 30537 Questioned Costs: $1

Finding 29209 (2022-001)

Significant Deficiency 2022

Village of Cimarron

NM

Questioned Costs Significant Deficiency Matching / Level of Effort / Earmarking

During the fiscal year ended June 30, 2022, the Village opened two cash deposits for this reserve requirement but they were not the correct reserve amounts. The funds will be deposited in the USDA checking account where they will be tracked in their own line item for the reserve requirements. The Vi...

During the fiscal year ended June 30, 2022, the Village opened two cash deposits for this reserve requirement but they were not the correct reserve amounts. The funds will be deposited in the USDA checking account where they will be tracked in their own line item for the reserve requirements. The Village will be making quarterly deposits to the USDA account to ensure all requirements are met for this program. Estimated Completion Date: June 30, 2023. Responsible Parties: Clerk Administrator and Finance Clerk.

View Audit 30069 Questioned Costs: $1

Finding 29205 (2022-003)

Significant Deficiency 2022

Wonewoc-Center School District

WI

Questioned Costs Cash Management Matching / Level of Effort / Earmarking

Condition: There was one Education Stabilization Fund construction project performed by a contractor. Grant expenditures for the project paid by the Education Stabilization Fund totaled $158,462. There was not a prevailing wage clause in the contract and certified payrolls were not received. Criter...

Condition: There was one Education Stabilization Fund construction project performed by a contractor. Grant expenditures for the project paid by the Education Stabilization Fund totaled $158,462. There was not a prevailing wage clause in the contract and certified payrolls were not received. Criteria: Wage rate requirements apply to the Education Stabilization Fund when laborers and mechanics employed by contractors or subcontractors work on construction contracts more than $2,000. Laborers must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL). Nonfederal entities shall include in their contracts, subject to wage rate requirements, a provision that the contractor or subcontractor comply with those requirements and the DOL regulations. This includes a requirement for the contractor or subcontractor to submit to the District weekly payrolls and a statement of compliance (certified payrolls). Cause: The District was not aware that wage rate requirements applied to the construction project. Effect: A reimbursement request was made for expenditures that did not comply with wage rate requirements. Questioned Costs: $158,462 Auditor's Recommendation: Establish controls to comply with wage rate requirements related to the Education Stabilization Fund. Grantee Response: The District will comply with the wage rate requirements for the Education Stabilization Fund going forward. Contact Person: Morgan Preuss Anticipated Completion: 6/30/2023

View Audit 29444 Questioned Costs: $1

Finding 29171 (2022-004)

None 2022

Wyoming County Commission

WV

Questioned Costs Period of Performance

Finding # 2022-004 Title of Finding Period of Performance Contact Person Jewell Aguilar Anticipated Completion Date 06/30/2023 Corrective Action planned to be taken: The Commissions requests to amend the statements to reflect that this premium pay was for work performed for the period of March...

Finding # 2022-004 Title of Finding Period of Performance Contact Person Jewell Aguilar Anticipated Completion Date 06/30/2023 Corrective Action planned to be taken: The Commissions requests to amend the statements to reflect that this premium pay was for work performed for the period of March 2021 through December 2021 instead of March 2020 through December 2020 as previously stated. The amount paid would have calculated the same as it was it same employees that worked in 2021 that had worked in 2020, therefore, the only change to the description would be the date of performance. In the future, regulations will more thoroughly reviewed for accuracy.

View Audit 29355 Questioned Costs: $1

Finding 29170 (2022-002)

None 2022

Farrell-Bell Senior Housing Apartments, Inc. 073-Ee119

IN

Questioned Costs HUD Housing Programs

Corrective Action Plan Prepared by: Name: Dave Cooper Position: President, Community Reinvestment Foundation, Inc. Telephone Number: 317-554-2100 A. Current Findings on the Schedule of Findings, Questioned Costs, and RecommendationsFinding No. 2022-002 A. Comments on the Finding and Each Recommendat...

Corrective Action Plan Prepared by: Name: Dave Cooper Position: President, Community Reinvestment Foundation, Inc. Telephone Number: 317-554-2100 A. Current Findings on the Schedule of Findings, Questioned Costs, and RecommendationsFinding No. 2022-002 A. Comments on the Finding and Each Recommendation: Management agrees with the finding. Management is aware withdrawals from reserve must have HUD approval. Withdrawal was required due to PRAC renewal being delayed. B. Action Taken or Planned on the Finding: Management will deposit the funds back into the replacement reserve when available.

View Audit 28946 Questioned Costs: $1

Finding 29151 (2022-001)

Significant Deficiency 2022

Yolo County Housing

CA

Questioned Costs

Audit Finding Reference: 2022-001 - Eligibility; Housing Voucher Cluster. CAP: Beginning in early 2023, spread caseloads from three housing specialists to five to ensure greater focus on each file. Continue to perform a monthly quality control file review, on 10% of the recertifications processed du...

Audit Finding Reference: 2022-001 - Eligibility; Housing Voucher Cluster. CAP: Beginning in early 2023, spread caseloads from three housing specialists to five to ensure greater focus on each file. Continue to perform a monthly quality control file review, on 10% of the recertifications processed during the previous month. This file review will be performed in addition to the SEMAP quarterly quality control file review performed by the contracted consultant. As needed based on the results of the quality control reviews and other feedback, provide additional training for HCV staff on income calculations and more specific process training on the new Yardi software system to ensure greater accuracy.

View Audit 28971 Questioned Costs: $1

Finding 29150 (2022-101)

Significant Deficiency 2022

Mathiesen Memorial Health Clinic

CA

Questioned Costs Allowable Costs / Cost Principles

We agree with auditor's findings. We are reviewing the policies and procedures relating to the grant payroll allocation caluclations to ensure that the amounts recorded are accurate and consistent.

View Audit 28945 Questioned Costs: $1

Finding 29142 (2022-001)

Significant Deficiency 2022

Alex W. Thompson Housing Corporation 033-Ee018

PA

Questioned Costs HUD Housing Programs Material Weakness § 200.516

Management should implement procedures to ensure that deposits are made in a timely manner.

View Audit 29852 Questioned Costs: $1

Corrective Action Plans

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