Corrective Action Plans

Finding 380950 (2023-006)

Material Weakness 2023

NV

Allowable Costs / Cost Principles Questioned Costs

: A process was put in place in May 2023 to ensure all principal approvals are documented in writing or electronic approval in the system, which can be date stamped by the system. Payroll will not be run, nor grants submitted, until proper approval is received.Personnel Responsible for Corrective Ac...

: A process was put in place in May 2023 to ensure all principal approvals are documented in writing or electronic approval in the system, which can be date stamped by the system. Payroll will not be run, nor grants submitted, until proper approval is received.Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2024

View Audit 295693

Finding 380948 (2023-005)

Material Weakness 2023

Mater Academy of Northern Nevada

NV

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring

Due to unexpected turnover, a secondary review was not performed to verify the preparation of the ESSER reporting. To strengthen the oversight of financial management of the School, Academica Nevada, the School’s management company, filled all open positions and realigned staff responsibilities to r...

Due to unexpected turnover, a secondary review was not performed to verify the preparation of the ESSER reporting. To strengthen the oversight of financial management of the School, Academica Nevada, the School’s management company, filled all open positions and realigned staff responsibilities to reduce individual workloads and provide additional oversight and review. In addition, a financial controller has been added to ensure that secondary reviews occur on all required filings and reconciliations.Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2024

View Audit 295693

Finding 380945 (2023-004)

Significant Deficiency 2023

Mater Academy of Northern Nevada

NV

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Questioned Costs

Due to unexpected turnover, a secondary review was not performed to verify the preparation of the Maintenance of Effort reporting. To strengthen the oversight of financial management of the School, Academica Nevada, the School’s management company, filled all open positions and realigned staff respo...

Due to unexpected turnover, a secondary review was not performed to verify the preparation of the Maintenance of Effort reporting. To strengthen the oversight of financial management of the School, Academica Nevada, the School’s management company, filled all open positions and realigned staff responsibilities to reduce individual workloads and provide additional oversight and review. In addition, a financial controller has been added to ensure that secondary reviews occur on all required filings and reconciliations.Personnel Responsible for Corrective Action:Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2024

View Audit 295693

Finding 380944 (2023-003)

Significant Deficiency 2023

Mater Academy of Northern Nevada

NV

Allowable Costs / Cost Principles Questioned Costs

A process was put in place in May 2023 to ensure that all principal approvals are documented in writing or electronic approval in the system which can be date stamped by the system. Payroll will not be run, nor grant reimbursement requests submitted, until proper approval is received.Personnel Resp...

A process was put in place in May 2023 to ensure that all principal approvals are documented in writing or electronic approval in the system which can be date stamped by the system. Payroll will not be run, nor grant reimbursement requests submitted, until proper approval is received.Personnel Responsible for Corrective Action:Nachum Golodner, Academica Director of Accounting. Anticipated Completion Date: June 30, 2024

View Audit 295693

Finding 380940 (2023-001)

Significant Deficiency 2023

Minnkota Power Cooperative, Inc.

ND

Internal Control / Segregation of Duties Questioned Costs Cash Management

Contact Person - Brenda Sem Corrective Action Plan - Minnkota Power Cooperative, Inc. will implement policies and procedures that will ensure all federal funds that Minnkota Power Cooperative, Inc. is entitled to is being received and reports are reviewed and approved before they are submitted. Comp...

Contact Person - Brenda Sem Corrective Action Plan - Minnkota Power Cooperative, Inc. will implement policies and procedures that will ensure all federal funds that Minnkota Power Cooperative, Inc. is entitled to is being received and reports are reviewed and approved before they are submitted. Completion Date- Immediately

View Audit 295665

Finding 380939 (2023-006)

None 2023

Central Christian College of Kansas and Affiliates

KS

Questioned Costs Student Financial Aid Eligibility

Under Awarding of Pell Based on Enrollment Status Planned Corrective Action: Crossover PELL only occurs with the College's online population of students and while there are systems currently in place to check for this, it does not always get caught. There is a plan in place to begin a better tracki...

Under Awarding of Pell Based on Enrollment Status Planned Corrective Action: Crossover PELL only occurs with the College's online population of students and while there are systems currently in place to check for this, it does not always get caught. There is a plan in place to begin a better tracking system within the Financial Aid Office to track who should have crossover PELL so that it can be certain it is not missed. The Financial Aid Office will also request a list of all summer school students from the Academic Office to confirm summer attendance and funding eligibility. Person Responsible for Corrective Action Plan: Lyndsi Romero, Director of Financial Aid Anticipated Date of Completion: 12/31/2024

View Audit 295660 Questioned Costs: $1

Finding 380933 (2023-005)

Significant Deficiency 2023

Central Christian College of Kansas and Affiliates

KS

Questioned Costs Subrecipient Monitoring Significant Deficiency

Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: The College has implemented policies and procedures to address GLBA compliance as of June 2024 and are taking steps to address all exceptions noted. Person Responsible for Corrective Action Plan: Doug Vanderhoof, Chief Operations ...

Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: The College has implemented policies and procedures to address GLBA compliance as of June 2024 and are taking steps to address all exceptions noted. Person Responsible for Corrective Action Plan: Doug Vanderhoof, Chief Operations Officer

View Audit 295660

Finding 380929 (2023-001)

None 2023

New Liberty Hospital District

MO

Questioned Costs Cash Management Reporting

The District incorrectly reported patient revenue figures submitted via the HHS Provider Relief Fund (PRF) portal. Personnel Responsible for Corrective Action: Mike Leone, Chief Financial Officer Anticipated Completion Date: Change is in process and full adoption is anticipated by June 30, 2024 Cor...

The District incorrectly reported patient revenue figures submitted via the HHS Provider Relief Fund (PRF) portal. Personnel Responsible for Corrective Action: Mike Leone, Chief Financial Officer Anticipated Completion Date: Change is in process and full adoption is anticipated by June 30, 2024 Corrective Action Plan: While this did not lead to any additional lost revenues being made available to the District, the District is going to conduct detailed reviews to ensure reported amounts are properly tied out to the audited financial statements.

View Audit 295658

Finding 380925 (2023-001)

Significant Deficiency 2023

Society of St. Vincent De Paul, Archdiocese of Galveston-Houston

TX

Eligibility Questioned Costs HUD Housing Programs

Finding #2023-001 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Agriculture, Food Distribution Cluster, Emergency Food Assistance Program (Food Commodities), Assistance Listing #10.569, Passed through The Houston Food Bank, Montgomery County Food ...

Finding #2023-001 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Agriculture, Food Distribution Cluster, Emergency Food Assistance Program (Food Commodities), Assistance Listing #10.569, Passed through The Houston Food Bank, Montgomery County Food Bank, and Galveston County Food Bank, Contract Year: 10/01/22 – 09/30/23. Recommendation: Communicate and emphasize adherence to contractual requirements for determining eligibility and provide training to volunteers as needed to ensure compliance. Planned corrective action: In May 2023, we elected to close the Food Fair operation responsible for the significant deficiency. We will continue to communicate and emphasize adherence to contractual requirements for determining eligibility and provide training to volunteers as needed to ensure compliance to the other food pantries. Responsible officer: Kirk Vogeley. Estimated completion date: June 30, 2024

View Audit 295654

Finding 380924 (2023-001)

Significant Deficiency 2023

Zvago Cooperative at Stillwater

MN

Questioned Costs HUD Housing Programs

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

Housing and Urban Development Zvago Cooperative at Stillwater respectfully submits the following corrective action plan for the year ended December 31, 2023. Westberg Eischens, PLLP 2630 1st 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 is discussed below. The finding is numbered consistently with the number assigned in the schedule. Summary of audit results does not include findings and is not addressed. Finding 2023-001 Recommendation: We recommend that the Cooperative file annually with the Federal Audit Clearinghouse. Action Taken: The Cooperative will file annually with the Federal Audit Clearinghouse. Planned Completion Date: March 31, 2024.

View Audit 295651

Finding 380923 (2023-002)

Significant Deficiency 2023

Kildahl Park Pointe Cooperative

MN

Questioned Costs Reporting Internal Control / Segregation of Duties

Housing and Urban Development Kildahl Park Pointe Cooperative respectfully submits the following corrective action plan for the year ended December 31, 2023. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2023 The findings from the December 31...

Housing and Urban Development Kildahl Park Pointe Cooperative respectfully submits the following corrective action plan for the year ended December 31, 2023. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2023 The findings from the December 31, 2023 schedule of findings and questioned costs and summary schedule of prior audit findings are discussed below. The findings are numbered consistently with the numbers assigned in the schedules. Summary of audit results does not include findings and is not addressed. Finding 2023-002 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 295650

Finding 380921 (2023-004)

Significant Deficiency 2023

Village of Rantoul

IL

Questioned Costs Allowable Costs / Cost Principles § 200.303

Significant Deficiency in Internal Control over Compliance (Reporting) Recommendation: We recommend the Village review its procedures relative to allocating costs and reviewing support provided for reporting to Federal programs. Explanation of disagreement with audit finding: There is no disagree...

Significant Deficiency in Internal Control over Compliance (Reporting) Recommendation: We recommend the Village review its procedures relative to allocating costs and reviewing support provided for reporting to Federal programs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The finding is relative to legal expenses which, which documentation existed indicating legal services provided, it was not listed separately in a way to easily identify the expenditures were a direct result of American Rescue Plan Act (ARPA) spending. As we progress, any legal expenses for projects specific o ARPA will need to be billed under a separate line hosting only ARPA-related expenditures, and the ARPA internal financial code will be applied for redundant identification. Name of the contact person responsible for corrective action: Angela Schults, Comptroller Planned completion date for corrective action plan: 1 April 2024

View Audit 295632 Questioned Costs: $1

Finding 380911 (2023-006)

Material Weakness 2023

Carroll County Youth Service Bureau Inc.

MD

Allowable Costs / Cost Principles Questioned Costs Reporting

CCYSB will keep accounting records on the accrual basis of accounting during the fiscal year to ensure that costs are claimed for reimbursement during the applicable reporting period. All grant budgets will be reviewed to ensure they are capturing only allowable costs.

View Audit 295602 Questioned Costs: $1

Finding 380902 (2023-002)

Material Weakness 2023

Cameron Regional Medical Center

MO

Allowable Costs / Cost Principles Questioned Costs Reporting

Corrective Action: The Medical Center has fully expended federal funds from all grant programs as of September 30, 2023. The Medical Center does not anticipate receiving future federal grants. If future federal grants are received, controls will be added to verify allowable expenditures are for i...

Corrective Action: The Medical Center has fully expended federal funds from all grant programs as of September 30, 2023. The Medical Center does not anticipate receiving future federal grants. If future federal grants are received, controls will be added to verify allowable expenditures are for items that have not already been reimbursed by other sources. Person Responsible: Rosa Patti, CFO (816) 649-3274 RPatti@cameronregional.org Proposed Completion Date: February 29, 2024

View Audit 295573 Questioned Costs: $1

Finding 380901 (2023-002)

Significant Deficiency 2023

William Jewell College

MO

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

Personnel Responsible for Corrective Action: Jon Nixon, Interim Chief Financial Officer Anticipated Completion Date: June 30, 2024 Corrective Action Plan: The business office and Assistant Vice Presidents of Finance and Budget and Operations will ensure all activity is reconciled on a quarterly bas...

Personnel Responsible for Corrective Action: Jon Nixon, Interim Chief Financial Officer Anticipated Completion Date: June 30, 2024 Corrective Action Plan: The business office and Assistant Vice Presidents of Finance and Budget and Operations will ensure all activity is reconciled on a quarterly basis with proper oversight of the college’s spending policy. The business office is in the process of implementing improved systems with the institution’s ERP over the course of the upcoming fiscal year for enhanced capabilities specifically within the Fixed Assets Module in Colleague (ERP). Included in this improvement will be a description of the property, a serial number or other identification number, the source of the funding for the property (including the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property, where applicable. As of June 30, 2023 these systematic improvements were still in process of being implemented.

View Audit 295568

Finding 380875 (2023-003)

Significant Deficiency 2023

Housing Authority of the County of Jackson

IL

HUD Housing Programs Questioned Costs Special Tests & Provisions

Auditee’s Response and Planned Corrective Action JCHA will secure depository agreements with each financial institution in which federal funds are deposited. Planned Implementation Date of Corrective Action: By February 6, 2024 Person Responsible for Corrective Action: Executive Director

View Audit 295560

Finding 380866 (2023-003)

Significant Deficiency 2023

Springfield Technical Community College

MA

Student Financial Aid Questioned Costs

Corrective Action Plan The Student Financial Services department has undergone major process improvements over the previous fifteen months. The processes and procedures for the calculation and Return of Title IV funds have been reviewed and staff in charge of these functions have been trained. Train...

Corrective Action Plan The Student Financial Services department has undergone major process improvements over the previous fifteen months. The processes and procedures for the calculation and Return of Title IV funds have been reviewed and staff in charge of these functions have been trained. Training materials have been recorded and are easily accessible to personnel as needed. All Title IV calculations are reviewed prior to being processed and a schedule has been implemented to ensure that funds are returned in a timely manner. In addition, the department’s staffing levels have improved. Timeline for Implementation of Corrective Action Plan The corrective action plan was implemented as of October 1, 2023. Contact Person Samantha Plourd, Dean of Enrollment, Retention & Completion

View Audit 295544 Questioned Costs: $1

Finding 380864 (2023-001)

Significant Deficiency 2023

Springfield Technical Community College

MA

Reporting Questioned Costs

Corrective Action Plan The College has corrected the error on the quarterly report for the quarter ended December 31, 2022. The corrected report was posted to the College’s website on February 28, 2024. The grant came to an end effective June 30, 2023 with the liquidation period concluding October 2...

Corrective Action Plan The College has corrected the error on the quarterly report for the quarter ended December 31, 2022. The corrected report was posted to the College’s website on February 28, 2024. The grant came to an end effective June 30, 2023 with the liquidation period concluding October 28, 2023. If there are any additional HEERF quarterly reporting requirements, a review will be completed to ensure that the information included within the report and on the College’s website agrees with the supporting documentation. Timeline for Implementation of Corrective Action Plan The quarterly report and the College’s website were corrected on February 28, 2024. Contact Person Jason Cohen, Senior Director of Finance and Budgets

View Audit 295544

Finding 380853 (2023-008)

Material Weakness 2023

Civica Nevada

NV

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring

Due to unexpected turnover, a secondary review was not performed to verify the preparation of the ESSER reporting. To strengthen the oversight of financial management of the School, Academica Nevada, the School’s management company, filled all open positions and realigned staff responsibilities to r...

Due to unexpected turnover, a secondary review was not performed to verify the preparation of the ESSER reporting. To strengthen the oversight of financial management of the School, Academica Nevada, the School’s management company, filled all open positions and realigned staff responsibilities to reduce individual workloads and provide additional oversight and review. In addition, a financial controller has been added to ensure that secondary reviews occur on all required filings and reconciliations.Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2024

View Audit 295542

Finding 380849 (2023-007)

Material Weakness 2023

Civica Nevada

NV

Allowable Costs / Cost Principles Questioned Costs

A process was put in place in May 2023 to ensure all principal approvals are documented in writing or electronic approval in the system, which can be date stamped by the system. Payroll will not be run, nor grants submitted, until proper approval is received.Nachum Golodner, Academica Director of Ac...

A process was put in place in May 2023 to ensure all principal approvals are documented in writing or electronic approval in the system, which can be date stamped by the system. Payroll will not be run, nor grants submitted, until proper approval is received.Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2024

View Audit 295542

Finding 380848 (2023-006)

Material Weakness 2023

Civica Nevada

NV

Allowable Costs / Cost Principles Questioned Costs

A process was put in place in May 2023 to ensure all principal approvals are documented in writing or electronic approval in the system, which can be date stamped by the system. Payroll will not be run, nor grants submitted, until proper approval is received. Personnel Responsible for Corrective Act...

A process was put in place in May 2023 to ensure all principal approvals are documented in writing or electronic approval in the system, which can be date stamped by the system. Payroll will not be run, nor grants submitted, until proper approval is received. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2024

View Audit 295542

Finding 380798 (2023-003)

Significant Deficiency 2023

Regional School Unit #4

ME

Questioned Costs

Management Response/Corrective Action Plan: As recommended, the RSU will work to identify construction projects that require documentation of wage rates and certified weekly payrolls at the onset of any such projects. The Business Department, in conjunction with the Director of Operations and the Di...

Management Response/Corrective Action Plan: As recommended, the RSU will work to identify construction projects that require documentation of wage rates and certified weekly payrolls at the onset of any such projects. The Business Department, in conjunction with the Director of Operations and the Director of Technology, will work collaboratively on any such projects to collect and review said documentation.

View Audit 295518

Finding 380796 (2023-001)

Significant Deficiency 2023

South Country Central School District

NY

Allowable Costs / Cost Principles Equipment & Real Property Management Questioned Costs § 200.404

Significant Deficiency 2023-001. Allowable Costs/Cost Principles United States Federal Communications Commission: COVID-19: Emergency Connectivity Fund Program ALN: 32.009 Condition: Subpart E, 2 CFR §200.404 of the Uniform guidance requires that any monies charged to the Emergency Connectivity Fund...

Significant Deficiency 2023-001. Allowable Costs/Cost Principles United States Federal Communications Commission: COVID-19: Emergency Connectivity Fund Program ALN: 32.009 Condition: Subpart E, 2 CFR §200.404 of the Uniform guidance requires that any monies charged to the Emergency Connectivity Fund Program be reasonable costs allowable under the approved grant application, including the grant requirement that reimbursed costs for devices or equipment are only eligible for a one-per user limitation. During the current year, we noted that the District purchased and was reimbursed for additional devices or equipment beyond the unmet need and the one per-user limitation. Planned Corrective Action: The District agrees with the recommendation, and the Assistant Superintendent for Finance and Management Services will contact the federal agency to determine the appropriate action for the reimbursement of the excess funds received. Responsible Contact Person: Jennifer Segui Assistant Superintendent for Finance & Operations South Country Central School District 189 N. Dunton Avenue East Patchogue, NY 11772 Anticipated Completion Date: June 30, 2024

View Audit 295508 Questioned Costs: $1

Finding 380792 (2023-003)

Material Weakness 2023

McDonough County Hospital District

IL

Questioned Costs Reporting Matching / Level of Effort / Earmarking § 200.303

Identifying Number: 2023-003 Finding: Management did not have effective internal controls in place to ensure the reporting portal submission was completed accurately. In the report submitted to Health Resources and Services Administration (HRSA) for period 4, McDonough County Hospital District d/b/...

Identifying Number: 2023-003 Finding: Management did not have effective internal controls in place to ensure the reporting portal submission was completed accurately. In the report submitted to Health Resources and Services Administration (HRSA) for period 4, McDonough County Hospital District d/b/a McDonough District Hospital (the Hospital) mistakenly reported $1,600,451 as American Rescue Plan (ARP) Rural expenses and $187,140 as other PRF expenses. The Hospital entered the total Federal award cash receipts for period 4 as the reportable PRF and ARP Rural expenses for payments received during period 4. The PRF and ARP Rural expenses should have been zero in the portal as the Hospital did not track PRF and ARP Rural expenses. The Hospital properly included lost revenue information in the report within the lost revenue section of the report; however, due to the PRF and ARP Rural expenses being incorrectly reported, none of the PRF and ARP Rural payments reported were used for lost revenues in the report submitted for period 4. As a result, the total unused lost revenues line reported $5,775,235 but should have been $3,987,644. Additionally, the Hospital incorrectly indicated it reported lost revenue based on the 2020 Budgeted Revenue reporting method. The lost revenue information included in the report was calculated using the Alternate Reasonable Method. Corrective Actions Taken or Planned: Management agrees with Finding 2023-003 and the importance of an accurate submission to the Provider Relief Fund Reporting Portal. We will evaluate the Provider Relief Fund Reporting preparation process to ensure we have controls in place over the accuracy and completeness of the reported revenue. Person Responsible: William R. Murdock, Vice President and Chief Financial Officer Anticipated Completion Date: March 31, 2024

View Audit 295503

Finding 380790 (2023-002)

Material Weakness 2023

Greene Acres Nursing Home Association, Inc.

AR

Questioned Costs Allowable Costs / Cost Principles Material Weakness

The Association agrees with the finding and will adopt the recommendation however there were additional expenditures during Period 5 that would have been in compliance with program allowable activities and allowable costs if selected for reporting in the PRF Reporting Portal.

View Audit 295493 Questioned Costs: $1

Corrective Action Plans

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