Corrective Action Plans

Finding 382896 (2023-003)

Significant Deficiency 2023

Corona-Norco Unified School District

CA

Questioned Costs Allowable Costs / Cost Principles

The District has implemented training and a review process related to indirect cost requirements for federal programs.

View Audit 296464 Questioned Costs: $1

Finding 382873 (2023-001)

None 2023

Pennsylvania Institute of Technology and Subsidiaries

PA

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

Finding 2023-001 – Eligibility for Subsidized Direct Loans ALN Number: 84.268 Federal Award Identification Number: P268K230616 Recommendation: It is recommended that the College ensure that all EFC information from the ISIR is entered in to the student aid packaging system before the student aid awa...

Finding 2023-001 – Eligibility for Subsidized Direct Loans ALN Number: 84.268 Federal Award Identification Number: P268K230616 Recommendation: It is recommended that the College ensure that all EFC information from the ISIR is entered in to the student aid packaging system before the student aid award is calculated. Action Taken: In review of the student records, the student aid packaging system at the time of aid determination indicated an EFC of $0 and months and weeks in academic year being zero. However, the FASFA was completed and the ISIR EFC amount was known at the time of the packaging and loan issued due to the cost of attendance not calculating correctly at time of packaging. The student aid packaging system parameters ensure that if need amount is $0 the system will stop a subsidized direct loan from being awarded. The weeks and months in academic year information was corrected in their next term and a subsidized loan was not awarded. Error appears related to only their first loan issued. The allowance of subsidized loans was due to user error because the months and weeks enrolled in academic year were showing as zero. The College has re-trained its staff on the sequence of processing and ensure that inputs for months and weeks in academic year are correct. The College also worked with their student information system to ensure the set up for academic year definitions for cost of attendance calculations are set to be automatic for proper calculations. The College made an internal report in order to review all student financial need for the 2022-2023 academic year in February 2024 and determined there were no additional students awarded need based aid in excess of their financial need. The College will continue to use this report every term to review need. For the 2 students that received subsidized loans in error, their loans were refunded in March 2024.

View Audit 296451 Questioned Costs: $1

Finding 382869 (2023-004)

Material Weakness 2023

Northeast School Corporation

IN

Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.328

FINDING 2023-004 Information on the federal program: Subject: COVID-19 Education Stabilization Fund - Internal Controls Federal Agency: Department of Education Federal Program: Elementary and Secondary School Emergency Relief (ESSER) Fund, Elementary and Secondary School Emergency Relief (ESSER II),...

FINDING 2023-004 Information on the federal program: Subject: COVID-19 Education Stabilization Fund - Internal Controls Federal Agency: Department of Education Federal Program: Elementary and Secondary School Emergency Relief (ESSER) Fund, Elementary and Secondary School Emergency Relief (ESSER II), and Elementary and Secondary School Emergency Relief (ESSER III) Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Number: S425D200013, S425D210013, S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness, Qualified Opinion Condition: The School Corporation did not have a review control in place to ensure the annual data report was reviewed by someone other than the preparer and that the report was submitted timely. Context: The Annual Data Report for the period of July 1, 2021 to June 30, 2022 was due to the Indiana Department of Education (IDOE) by April 7, 2023. The School Corporation did not submit the report. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will submit future reports in a timely manner. Responsible party and timeline for completion: Mark A Baker, Superintendent Angel Riley, Treasurer Effective for the 2023-2024 school year

View Audit 296449

Finding 382826 (2023-003)

Material Weakness 2023

North White School Corporation

IN

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303 § 200.305

FINDING 2023-003 Information on the federal program: Subject: Education Stabilization Fund – Advance Draws Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identif...

FINDING 2023-003 Information on the federal program: Subject: Education Stabilization Fund – Advance Draws Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425D200013, S425D210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs- Cost Principles Audit Finding: Material Weakness, Other Matters Condition: The School Corporation requested reimbursement prior to incurring expenditures under federal grant awards. An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Activities Allowed or Unallowed, Allowable Costs- Cost Principles compliance requirements. Context: During testing disbursements charged to ESF grants, we noted the ESSER I grant award, tracked in Fund 7940, and the ESSER III grant award, tracked in Fund 7932, had a positive cash balance of $2,718 and $35,661, respectively, at June 30, 2023 as a result of advance payments received during fiscal year 2023. The School Corporation submitted a request for reimbursement on November 15, 2022 for $21,745 from the ESSER I grant award and $565,876 from the ESSER III grant award, respectively. These requests for reimbursements were partially supported by disbursements incurred as of the date of the request, however, partially include requests for advance payments that were still not fully expended as of June 30, 2023. Views of Responsible Officials and Corrective Action Plan: Management agrees with the finding. If there are any posting corrections after a reimbursement has been made and received, the Corporation Treasurer will contact IDOE (Indiana Department of Education) asking whether they would like the difference between the reimbursement and the new disbursement amount paid back to DOE or spent down within a specific time period. Responsible Party and Timeline for Completion: The Corporation Treasurer, Emma Conwell, will oversee the corrective action plan which will be implemented by June 30, 2024.

View Audit 296431 Questioned Costs: $1

Finding 382825 (2023-001)

Significant Deficiency 2023

Delta Sigma Theta Sorority Inc.

DC

Questioned Costs Procurement, Suspension & Debarment Reporting

The Board approved a new Credit Card Policy of the Sorority in May 2021. Credit cards are an integral part of the mix of instruments available for managing payment relationships with vendors. At present, the Sorority maintains six (6) sponsored credit cards and we recognize and acknowledge that a m...

The Board approved a new Credit Card Policy of the Sorority in May 2021. Credit cards are an integral part of the mix of instruments available for managing payment relationships with vendors. At present, the Sorority maintains six (6) sponsored credit cards and we recognize and acknowledge that a material risk of exposure is present. While Delta Sigma Theta has a formal credit card policy in place, it has not been consistently following to ensure that assets of the organization are safeguarded. We are implementing a number of new processes and procedures to ensure that future credut card expenditures are documented with the following: 1. Valid business purpose; 2. Vendor receipts included as documentation and support, and; 3. Evidence of proper approval. This will ensure tht the credit card expenses are properly accounted for and reconciled within the general ledger. To achieve the stated objectives, the finance and accounting department has begun implementing a number of internal controls. Payment processes and procedures are being developed for transactions beginning January 1, 2024. They are as follows: 1. Develop a Credit Card Expense Request document that must be completed by those requesting expenditures that includes and discusses the business prupose of the expense. 2. Continuous training with those charged with making purchases with credit cards and those completing reports on the how to utilize the reports developed, how to properly code items to the general ledger and the documentation needed to substantiate the request. 3. New hirings, including new CFO and Director, that started in 2023. Restructuring the team to include higher level accounting staff that have greater education and experience with GAAP accounting. 4. Enforcement by management of its formal credit card policy throughout the year. 5. Monthly reconciliations that highlight compliance and allows for timely enforcement and correction of non-compliance.

View Audit 296427

Finding 382819 (2023-002)

Significant Deficiency 2023

Tasc, Inc.

IL

Questioned Costs

Recommendation: TASC should continue to follow established controls to ensure the appropriate compensation of its employees at approved effective dates. Explanation of di...

Recommendation: TASC should continue to follow established controls to ensure the appropriate compensation of its employees at approved effective dates. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: TASC will modify its Change of Employment Status (BUS 111) policy to include language requiring review of the content of the form with entry into the payroll system. Name(s) of the contact person(s) responsible for corrective action: Roy Fesmire, CFO Planned completion date for corrective action plan: June 30, 2024

View Audit 296417 Questioned Costs: $1

Finding 382751 (2023-002)

Material Weakness 2023

Phoenix Houses of Texas, Inc.

TX

Eligibility Questioned Costs Material Weakness

Finding #2023-002 – Material Weakness and Other Noncompliance. Recommendation: Provide additional staff training to ensure internal control procedures over client eligibility and required documentation are followed. Planned corrective action: Client eligibility and documentation requirements do ...

Finding #2023-002 – Material Weakness and Other Noncompliance. Recommendation: Provide additional staff training to ensure internal control procedures over client eligibility and required documentation are followed. Planned corrective action: Client eligibility and documentation requirements do not pertain to cost reimbursement grants; these regulations exclusively apply to fee-for-service grants. The fee-for-service grant programs concluded on September 30, 2023. Consequently, starting from October 1, 2023, the business model shifted to cost reimbursement only. As a result, no corrective actions are needed for fee-for-service grants. Responsible officer: Drew Dutton, President and CEO. Estimated completion date: Completed October 1, 2023

View Audit 296356 Questioned Costs: $1

Finding 382748 (2023-002)

Significant Deficiency 2023

Municipality of Moca

PR

Questioned Costs Reporting Significant Deficiency

Reportable Condition: See Condition 2023-002 Recommendation The Municipality must verify the expenses with the accounting system before submission of the reports and determine whether the information in the system is complete and accurate. Action Taken Before sending any report to be signed it ...

Reportable Condition: See Condition 2023-002 Recommendation The Municipality must verify the expenses with the accounting system before submission of the reports and determine whether the information in the system is complete and accurate. Action Taken Before sending any report to be signed it have to verified with the accounting system before submission and they must have the system report to had The Finance department approval for submission. We are going to made control that the report before approval had all the documents that match the report with the accounting records to be approved for submission.

View Audit 296354

Finding 382747 (2023-002)

Significant Deficiency 2023

Surry County

NC

Eligibility Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Name of Contact Person: Kimberly Irvine, DSS Director Corrective Action: The County created a 2nd Party Review Error Summary Log to record all 2nd Party Reviews that require corrections to a case. 2nd Party Review forms are completed and handed out to caseworkers as previously with the exception tha...

Name of Contact Person: Kimberly Irvine, DSS Director Corrective Action: The County created a 2nd Party Review Error Summary Log to record all 2nd Party Reviews that require corrections to a case. 2nd Party Review forms are completed and handed out to caseworkers as previously with the exception that the Reviewer will log the ones that need corrections. This process was implemented and used from January through August 2023. After that, there was a management change which caused the log not to be followed up on. The use of the log has been reinstated as of March 13, 2024. A meeting will be held on March 21, 2024 with the Reviewers to ensure they are using this procedure. The program manager will check the log monthly to ensure that it is up to date and being used correctly. Proposed Completion Date: March 21, 2024.

View Audit 296350

Finding 382746 (2023-001)

Material Weakness 2023

Surry County

NC

Eligibility Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Name of Contact Person: Kimberly Irvine, DSS Director Corrective Action: The County will develop a 2nd Party Review form that will be used to check completed applications for accuracy in applying policy and to assure all verifications have been uploaded to the NCFAST system. Proposed Completion Date...

Name of Contact Person: Kimberly Irvine, DSS Director Corrective Action: The County will develop a 2nd Party Review form that will be used to check completed applications for accuracy in applying policy and to assure all verifications have been uploaded to the NCFAST system. Proposed Completion Date: October 31, 2023.

View Audit 296350

Finding 382744 (2023-001)

Significant Deficiency 2023

Realife Cooperative of Phalen Village

MN

Questioned Costs Reporting Internal Control / Segregation of Duties

Housing and Urban Development Realife Cooperative of Phalen Village respectfully submits the following corrective action plan for the yeqr ended December 31, 2023. Westberg Eischens, PLLP 2630 1 st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2023 The finding from the Decem...

Housing and Urban Development Realife Cooperative of Phalen Village respectfully submits the following corrective action plan for the yeqr ended December 31, 2023. Westberg Eischens, PLLP 2630 1 st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2023 The finding from the December 31, 2023 schedule of findings and questioned costs and the summary schedule of prior audit findings is discussed below. The finding is numbered consistently with the number assigned in the schedules. Summary of audit results does not include findings and is not addressed. Finding 2023-001 Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.

View Audit 296344

Finding 382740 (2023-001)

Significant Deficiency 2023

North General Aids Housing Development Fund Corporation

NY

Questioned Costs Special Tests & Provisions HUD Housing Programs

a. Comments on the Finding and Each Recommendation On October 16, 2023, the property received the PRAC funds and was able to fund the replacement reserve. Management has funded the money, management should put a system in place to avoid such withdrawals in the future. b. Action(s) Taken or Planned o...

a. Comments on the Finding and Each Recommendation On October 16, 2023, the property received the PRAC funds and was able to fund the replacement reserve. Management has funded the money, management should put a system in place to avoid such withdrawals in the future. b. Action(s) Taken or Planned on the Finding Management has refunded the money, management should put a system in place to avoid such withdrawals in the future. We have informed the HUD about the finding of April 23 Voucher not submitted on time, and going forward HUD will make sure all the HUD vouchers are submitted timely and monthly reserve’s transfers are done on time.

View Audit 296334

Finding 382735 (2023-001)

Significant Deficiency 2023

Job Training & Employment Corporation

MA

Matching / Level of Effort / Earmarking Questioned Costs

Responsible Official Judith Bricklin, Chief Financial Officer Plan Detail JTEC is aware of the requirement and did all it could to be compliant. The lack of enrollment is something that was out of JTEC’s control. JTEC runs one of the many MassHire career centers in the state that struggled meeting t...

Responsible Official Judith Bricklin, Chief Financial Officer Plan Detail JTEC is aware of the requirement and did all it could to be compliant. The lack of enrollment is something that was out of JTEC’s control. JTEC runs one of the many MassHire career centers in the state that struggled meeting this Federal requirement. In addition, JTEC communicated the issue to MDCS. JTEC has established a separate youth and testing center, designed to cater to the specific needs and preferences of youth participants. In addition to keeping in regular contact with school guidance departments and student support staff, JTEC’s youth counselor continues to connect with juvenile court and probation officers, and works with the department of transitional assistance young parent program staff to encourage referrals to JTEC’s youth programs. JTEC is running an aggressive schedule of digital marketing campaigns that target youth in our service delivery area. JTEC has contracted with various vendors for content and distribution of these campaigns. JTEC has also increased its youth work experience wage, and is in the process of revising its support services and incentives policy to make incentives for youth participation more appealing. Increasing awareness of the out of school youth services available, ensuring that the youth program design and implementation match the needs of youth in our area, and maintaining strong relationships in our referral networks is JTEC’s strategy to increase out of school youth enrollments and youth work experience participation. Anticipated Completion Date June 30, 2024

View Audit 296326

Finding 382710 (2023-001)

Material Weakness 2023

Weatherford Independent School District No. 26

OK

Questioned Costs Subrecipient Monitoring Material Weakness

A copy of the Davis-Bacon Act requirement has been placed in the office of the federal program director. The director will be responsible for filling out the appropriate paperwrok before approving any federal funds to be used on projects that are classified as construction. The requirements of the...

A copy of the Davis-Bacon Act requirement has been placed in the office of the federal program director. The director will be responsible for filling out the appropriate paperwrok before approving any federal funds to be used on projects that are classified as construction. The requirements of the Davis-Bacon Act have also been shared with the Encumbrance Clerk and Treasurer for the purpose of checks and balances.

View Audit 296312

Finding 382709 (2023-001)

Material Weakness 2023

University of Kansas Hospital Authority

KS

Questioned Costs Cash Management Eligibility

The Authority has performed a review of all patients who have had indications of additional health insurance on an account with a HRSA payment, and made appropriate refunds.

View Audit 296311 Questioned Costs: $1

Finding 382708 (2023-002)

Material Weakness 2023

Ou Medicine, Inc.

OK

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

Corrective Action Plan Finding 2023-002 Internal Control Deficiency Activities Allowed or Unallowed/Allowable Costs Identification of the federal program: Federal Grantor: Department of Homeland Security; Federal Emergency Management Agency (FEMA); Assistance Listing No. 97.036, Disaster Grants – P...

Corrective Action Plan Finding 2023-002 Internal Control Deficiency Activities Allowed or Unallowed/Allowable Costs Identification of the federal program: Federal Grantor: Department of Homeland Security; Federal Emergency Management Agency (FEMA); Assistance Listing No. 97.036, Disaster Grants – Public Assistance (Presidentially Declared Disasters) Condition: Per discussion with management, OU Medicine, Inc. has processes and internal controls in place to ensure personnel expenses submitted to the FEMA program were allowable COVID-19-related expenses. These internal controls include ensuring completeness and accuracy of the expenses to ensure the expenses comply with the terms and conditions of the award. However, management did not consistently retain documentation evidencing the performance of these controls. Corrective Action: As part of the Uniform Guidance audit, OU Health provides documentation to explain how eligible costs are/will be identified and submitted. To ensure internal controls are documented to the level necessary under current audit standards, OU Health will develop a checklist to document the review and approval of supporting documentation of costs as reported as federal expenditures. The supporting documentation will be reviewed by management to ensure expenses charged to the federal program are allowable and have not been reimbursed under another federal program. The checklist and all correspondence will be retained with the report and within the Audit Folder. Responsible Official: Bernard Githinji, AVP – Corporate Controller Anticipated Completion Date: April 30, 2024

View Audit 296298

Finding 382707 (2023-003)

Material Weakness 2023

Ou Medicine, Inc.

OK

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

Corrective Action Plan Finding 2023-003 Internal Control Deficiency Activities Allowed or Unallowed/Allowable Costs Identification of the federal program: Federal Grantor: United States Department of Health and Human Services, Health Resources and Services Administration (HRSA); Assistance Listing ...

Corrective Action Plan Finding 2023-003 Internal Control Deficiency Activities Allowed or Unallowed/Allowable Costs Identification of the federal program: Federal Grantor: United States Department of Health and Human Services, Health Resources and Services Administration (HRSA); Assistance Listing No. 93.498, Provider Relief Fund and American Rescue Plan (ARP) Rural Distributions Condition: Per discussion with management, OU Medicine, Inc. has processes and internal controls in place to comply with the terms and conditions of the award and the reporting requirements. However, management did not retain documentation evidencing the performance of these controls. Corrective Action: At the beginning of the pandemic, OU Health created working groups to evaluate the requirements for COVID-19 funding received and ensure the funds were only used for allowable purposes. The working groups were assisted by outside consultants to stay updated on the reporting requirements as the continued to evolve. As part of the Uniform Guidance audit, OU Health provided documentation of the Provider Relief Fund review process that explained how eligible costs were identified and submitted. To ensure internal controls are documented to the level necessary under current audit standards, OU Health will develop a checklist to document the review and approval of supporting documentation of contract labor costs as reported federal expenditures. The supporting documentation will be reviewed by management to ensure expenses charged to the federal program are allowable and have not been reimbursed under another federal program. The checklist will be retained with the existing report. Responsible Official: Bernard Githinji, AVP Corporate Controller Anticipated Completion Date: April 30, 2024

View Audit 296298

Finding 382706 (2023-001)

Material Weakness 2023

Ou Medicine, Inc.

OK

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

Corrective Action Plan Finding 2023-001 Internal Control Deficiency Activities Allowed or Unallowed/Allowable Costs Identification of the federal program: Federal Grantor: Department of the Treasury; Assistance Listing No. 21.027, COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLRF) C...

Corrective Action Plan Finding 2023-001 Internal Control Deficiency Activities Allowed or Unallowed/Allowable Costs Identification of the federal program: Federal Grantor: Department of the Treasury; Assistance Listing No. 21.027, COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLRF) Condition: Per discussion with management, OU Medicine, Inc. has processes and internal controls in place to ensure expenses submitted to the CSLFRF program were allowable expenses per the grant agreement These internal controls include ensuring completeness and accuracy of the expenses to ensure the expenses comply with the terms and conditions of the award. However, management did not consistently retain documentation evidencing the performance of these controls. Corrective Action: As part of the Uniform Guidance audit, OU Health provides documentation to explain how eligible costs are/will be identified and submitted. To ensure internal controls are documented to the level necessary under current audit standards, OU Health will develop a checklist to document the review and approval of supporting documentation of costs as reported as federal expenditures. The supporting documentation will be reviewed by management to ensure expenses charged to the federal program are allowable and have not been reimbursed under another federal program. The checklist and all correspondence will be retained with the report and within the Audit Folder. Responsible Official: Bernard Githinji, AVP – Corporate Controller Anticipated Completion Date: April 30, 2024

View Audit 296298

Finding 382701 (2023-001)

Significant Deficiency 2023

Rios Senior Residence Housing Development Fund Corporation

NY

Questioned Costs HUD Housing Programs Eligibility

1. Finding 2023-001 a. Comments on the Finding and Each Recommendation We accept finding and recommendations made b. Action(s) Taken or Planned on the Finding A review of policies and documentation will be undertaken, and training with an emphasis of appropriate documentation handling will be appli...

1. Finding 2023-001 a. Comments on the Finding and Each Recommendation We accept finding and recommendations made b. Action(s) Taken or Planned on the Finding A review of policies and documentation will be undertaken, and training with an emphasis of appropriate documentation handling will be applied to those who handle the leasing information.

View Audit 296275 Questioned Costs: $1

Finding 382679 (2023-004)

Significant Deficiency 2023

Muncie Community Schools

IN

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

Finding 2023-004 – Title I Grants to Local Educational Agencies - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Brad DeRome Contact Phone Number: X Views of Responsible Official: We concur with the finding. Description of Co...

Finding 2023-004 – Title I Grants to Local Educational Agencies - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Brad DeRome Contact Phone Number: X Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will ensure all payroll amounts recorded to Title I are reviewed to ensure they represent Title I payroll activity only. Anticipated Completion Date: March 2024

View Audit 296252 Questioned Costs: $1

Finding 382631 (2023-001)

Material Weakness 2023

Frazier School District

PA

Questioned Costs Procurement, Suspension & Debarment § 200.318 § 200.320

Name of Contact Person - Mr. Michael Turek, Interim Superintendent ...

Name of Contact Person - Mr. Michael Turek, Interim Superintendent Corrective Action - We will follow our policy for federal purchases subject to quotation/bid/sole source requirements moving forward. The district will follow the policy for obtaining three quotation/bid requirements for federal purchases. In the event purchases are made through cooperative purchasing programs, three quotes will be documented when federal purchases are disbursed. We also implemented processes to improve documentation relating to the “reason” and “cost analysis” of sole source noncompetitive procurement. Anticipated Completion Date - The District will implement the above procedure immediately.

View Audit 296212 Questioned Costs: $1

Finding 382628 (2023-001)

Material Weakness 2023

Tipton Independent School District #8

OK

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

The Tipton School District will immediately implement the following controls to assure that the district has adequate internal controls in place should any future expenditures of federal funds for Capital Projects be made. The district will review the Federal Procurement and contractor requirements...

The Tipton School District will immediately implement the following controls to assure that the district has adequate internal controls in place should any future expenditures of federal funds for Capital Projects be made. The district will review the Federal Procurement and contractor requirements prior to submitting documents to use Federal Funds for Capital Projects. The district will provide training to staff to ensure compliance with all Federal Program Procurement including compliance with the Davis-Bacon Act (prevailing wage rate) requirements, and reviewing weekly certified payroll reports from the contractor or subcontractor. The district will ensure that all items are posted at the work site to confirm compliance. This corrective action plan will go into effect by March 11, 2024.

View Audit 296205

Finding 382616 (2023-002)

Material Weakness 2023

Northeastern Wayne School Corporation

IN

Questioned Costs Equipment & Real Property Management § 200.313

FINDING 2023-002 Information on the federal program: Subject: Education Stabilization Fund (ESSER) - Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U, 84.425W Federal Award Numbers and Year...

FINDING 2023-002 Information on the federal program: Subject: Education Stabilization Fund (ESSER) - Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U, 84.425W Federal Award Numbers and Years (Or Other Identifying Numbers): S425D200013, S425U210013, S425W210015 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Equipment and Real Property Management Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Equipment and Real Property Management compliance requirements. Context: T There were three equipment purchases made during the audit period and charged to the ESF grants which totaled $28,289 in the aggregate. During testing of equipment purchases, the following items were noted: For one of three equipment purchases selected for testing, we noted an equipment purchase for computer hardware totaling $9,711 was not properly added to the School Corporation's capital asset ledger at June 30, 2023. The equipment purchase was charged to the ESSER Ill grant award (84.425U). For one of three equipment purchases selected for testing, we noted the equipment purchase was not pre-approved by the Indiana Department of Education (IDOE) within the approved grant application. The equipment purchase was for a middle school gym LED scoreboard in the amount of $5,163 and was recorded under the general supplies - instruction expenditure account for the ESSER II grant award (84.425D) . Purchases for equipment exceeding $5,000 require pre-approved by the Indiana Department of Education (IDOE). Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following corrective action: Northeastern Wayne School Corporation will work to segregate duties to help improve internal controls on all state and federal grants . All grants are written by the Superint endent and/or the Assistant Superintendent. All grants will be reviewed by the treasurer and the Superintendent prior to submission. All future ESSR Amendments will be reviewed by the individual responsible for the grant, reviewed and entered by the treasurer, and signed off on by the superintendent prior to submission . A printed version of the ESSR 111/ ARP Amendmen t with the treasurer's signature and the superintendent's signature will be kept on file. Responsible party and timeline for completion: Trisha Thomas, Treasurer, and Dr. Matthew Hicks, Superintendent. This will be completed by the December 2024 when the ESSR Ill/ARP Grant concludes.

View Audit 296199 Questioned Costs: $1

Finding 382608 (2023-001)

Significant Deficiency 2023

Harlem United Community Aids Center, Inc. and Affiliates

NY

Special Tests & Provisions Questioned Costs Subrecipient Monitoring

Audit Period: June 30, 2023 The finding from the June 30, 2023 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number in the schedule. FINDING – FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Health and Human Services, Health Center Clust...

Audit Period: June 30, 2023 The finding from the June 30, 2023 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number in the schedule. FINDING – FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Health and Human Services, Health Center Cluster Programs (Assistance Listing Number 93.224/93.527/COVID-19 93.224) SIGNIFICANT DEFICIENCY Item 2023-001 –Special Tests and Provisions Recommendation: We recommend that proper training be given to employees and that sliding fee discounts be reviewed by a supervisor on a periodic basis to ensure compliance with the sliding fee scale. Action Taken Management will be training all registration personnel in teams meetings or one on one training sessions. The staff will be trained on how to appropriately monitor and use the sliding fee discounts. Staff will be shown how to maintain the applicable documentation to support the maintenance of the sliding fee discounts. In addition, a team of management and billing staff will be assigned to periodically review the process to ensure the Center always complies with the sliding fee regulations. Completion Date: July 1, 2024 If the Health Resources and Services Administration has questions regarding this plan, please call Tamisha McPherson, Executive Director of URAM at 212-803-2850.

View Audit 296188

Finding 382602 (2023-001)

None 2023

East-West University

IL

Questioned Costs Student Financial Aid Eligibility

2023-001: Incorrect Pell Disbursement - Student Financial Aid Cluster Assistance Listing Number 84.007, 84.033, 84.063, 84.268, Grant Period - Year Ended August 31, 2023 Condition Found During our student file testing we noted one student out of forty was not disbursed the correct Pell Grant. The ...

2023-001: Incorrect Pell Disbursement - Student Financial Aid Cluster Assistance Listing Number 84.007, 84.033, 84.063, 84.268, Grant Period - Year Ended August 31, 2023 Condition Found During our student file testing we noted one student out of forty was not disbursed the correct Pell Grant. The student was enrolled as three-quarters time but was awarded as being a full-time student resulting in an over award of $574. We consider this error to be an instance of noncompliance relating to the Eligibility Compliance Requirement. This finding was repeated from last year, see Prior Year finding 2022-002. Corrective Action Plan Financial Aid Office will make sure to disburse the accurate Pell Grant amoutn according to the students' enrollment status. EWU will return the over awarded Pell to reflect the correct amount for the student. We have never had a finding for awarding full time Pell to a three-quarters attending student. This was an isolated incident. Responsible Person for Corrective Action Plan Director of Financial Aid Cesar Campos Implementation Date of Corrective Action Plan February 15, 2024

View Audit 296164 Questioned Costs: $1

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