Corrective Action Plans

Finding 11182 (2023-001)

Significant Deficiency 2023

MD

Questioned Costs Subrecipient Monitoring Reporting

The College experienced a transition in a key management position, Controller, at the end of fiscal year 2023. The new appointed Controller will revise the month-end, and year-end, closing activities to include detailed procedures, the roles of those responsible on the Financial Services team, and d...

The College experienced a transition in a key management position, Controller, at the end of fiscal year 2023. The new appointed Controller will revise the month-end, and year-end, closing activities to include detailed procedures, the roles of those responsible on the Financial Services team, and deadlines that support timely financial reporting. The Financial Services team will maintain regularly scheduled progress meetings to ensure the audit remains on track for timely submission and uphold the responsibility for ensuring that the audit commences on a timely basis. A quarterly progress review will be conducted with the Vice President of Financial Services and Operations. Additionally, the Controller will submit a request to fill vacant Financial Services positions to the Senior Team for approval and will submit a recommendation to the Senior Team to fire additional resources with appropriate accounting experience and knowledge.

View Audit 14996

Finding 11168 (2023-003)

Significant Deficiency 2023

Fulton County Community Unit School District No. 3

IL

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Response and corrective action plan: The District will review current processes for identifying, coding, and reporting federal expenditures and implement processes to ensure amounts reported are supported by the District's general ledger.

View Audit 14962

Finding 11163 (2023-001)

None 2023

Oak Park Plaza, Inc. (oak Park Plaza)

LA

Questioned Costs HUD Housing Programs

Management agrees with the finding. Management has submitted the forms and received approval for 2023 on September 20, 2023.

View Audit 14946 Questioned Costs: $1

Finding 11010 (2023-001)

Significant Deficiency 2023

Polish American Association

IL

Questioned Costs Allowable Costs / Cost Principles

The Association has implemented monthly procedures to reconcile grant expenses to the general ledger before they are processed for reimbursement. Additionally, we are developing a formal policy for employee incentive pay and will have it approved by the Board if Directors.

View Audit 14899 Questioned Costs: $1

Finding 11005 (2023-001)

None 2023

Lafayette House Elderly Housing, Inc.

MI

Questioned Costs Internal Control / Segregation of Duties

A. Comments on Finding and Recommendations Recommendation – Auditor recommends that the Entity fund the reserve immediately to make it current and create a better system of controls to ensure no future occurrences. Auditor notes deposit was made prior to issuance of the financial statements. No furt...

A. Comments on Finding and Recommendations Recommendation – Auditor recommends that the Entity fund the reserve immediately to make it current and create a better system of controls to ensure no future occurrences. Auditor notes deposit was made prior to issuance of the financial statements. No further action is required. B. Actions Taken or Planned Auditee agrees with the finding and has made an additional deposit of $6,000 to the security deposit bank account on July 24, 2023, in order to fully fund the account. The Entity has established a monthly review to prevent shortfalls in the future. The error occurred because a miscalculation by a new oversight employee.

View Audit 14875

Finding 11000 (2023-001)

Significant Deficiency 2023

Abc Unified School District

CA

Questioned Costs Internal Control / Segregation of Duties

The district has established a checkout form, effective July 1, 2023, the student registrar at the school site will be responsible for reaching out to the parent/ guardian to get the check-out form completed upon the exit of a student. The site administrator (principal, assistant principal, or couns...

The district has established a checkout form, effective July 1, 2023, the student registrar at the school site will be responsible for reaching out to the parent/ guardian to get the check-out form completed upon the exit of a student. The site administrator (principal, assistant principal, or counselor) at the school site will be reviewing this form for accuracy and competition. The check-out form will be saved and stored at the school site as a permanent record.

View Audit 14843

Finding 10980 (2023-002)

Material Weakness 2023

Western Oregon University

OR

Special Tests & Provisions Questioned Costs Material Weakness

Finding 2023-002 Federal Agency Name: U.S. Department of Education Federal Financial Assistance Listing: 84.063, 84.007, 84.268, 84.033, 84.038, 84.379 Program Name: Student Financial Assistance Cluster Compliance Requirement: Special Tests & Provisions – Gramm-Leach-Bliley Act (GLBA) – Student ...

Finding 2023-002 Federal Agency Name: U.S. Department of Education Federal Financial Assistance Listing: 84.063, 84.007, 84.268, 84.033, 84.038, 84.379 Program Name: Student Financial Assistance Cluster Compliance Requirement: Special Tests & Provisions – Gramm-Leach-Bliley Act (GLBA) – Student Information Security Type of Finding: Material Weakness in Internal Controls Finding Summary: During testing over GLBA compliance, it was noted that the University had not updated the information security program and was missing aspects of the required nine elements. Responsible Individuals: Kella Helyer, Director of Financial Aid (DFA) and Michael Ellis, Assistant Director of University Computing Solutions (AD UCS) Corrective Action Plan: Management agrees with this finding. See the GLBA Draft Corrective Action Plan table below. Anticipated Completion Date: See the attached GLBA Draft Corrective Action Plan table below: GLBA documentation 314.4 Reference What WOU will do Complete by Date Who will do it Completion Date Document full status of 314.4 4/1/24 AD UCS a Complete b Update our CIS18 controls - aka InfoSec Program 7/1/24 AD UCS b.2 Risk assessment for on-prem servers with FinAid* data 4/1/24 AD UCS, Lead Windows Admin, Warehouse Programmer c.1 Document current processes and access controls 4/1/24 AD UCS, DFA c.2 Document current information, including Business Office 12/20/23 Financial Aid Accountant 12/13/23 c.3 Encrypte NetApp volumes, and ensure encryption on DB links 8/1/24 AD UCS, Lead Windows Admin, Warehouse Programmer c.4 Assess warehouse & BannerRPT 7/1/24 AD UCS, Warehouse Programmer, Operating Systems/Security Analyst c.5 Complete c.6 Review PowerFAIDS electronic files for purging Review paper files for purging Have Business Office review files for purging 8/1/24 DFA c.7 Audit FinAid data access upon addition to Warehouse 8/1/24 Warehouse Programmer and/or Operating Systems/Security Analyst c.8 Add access logs to WOU central logging system 8/1/24 AD UCS, Web & Banner Programmer d.2.i Annual pentest by Campus Guard 2/29/24 AD UCS e Complete f Document all 3rd party providers who interact with FinAid data. Audit yearly 8/1/24 DFA, AD UCS g Complete h Complete i Verbal report given in 2023. Anticipated written report to Board on 7/1/24 7/1/24 AD UCS

View Audit 14816

Finding 10962 (2023-001)

Significant Deficiency 2023

Tensas Community Health Center

LA

Questioned Costs

The Center agrees with the finding. While additional training and corrections to the practice management system were completed in the prior fiscal year, turnover and additional system issues still plague the process. The Center has developed an improved front desk audit tool in response to this find...

The Center agrees with the finding. While additional training and corrections to the practice management system were completed in the prior fiscal year, turnover and additional system issues still plague the process. The Center has developed an improved front desk audit tool in response to this finding which includes verifying certain sliding fee components with an updated methodology increasing the number in the sample per month. The new front desk audit tool will be tested by February 28, 2024 and continue monthly with changes suggested during the test as needed throughout the next 12 months.

View Audit 14809

Finding 10920 (2023-001)

Significant Deficiency 2023

University of New Mexico

NM

Matching / Level of Effort / Earmarking Special Tests & Provisions Questioned Costs § 200.303

Corrective Action Plan: Currently, UNM sends award information upon initial packaging which includes type of loan offered, if any, amount, and semester. The packaging process typically begins in March for the following aid year and runs on a nightly basis. A separate loan offer notification is sent ...

Corrective Action Plan: Currently, UNM sends award information upon initial packaging which includes type of loan offered, if any, amount, and semester. The packaging process typically begins in March for the following aid year and runs on a nightly basis. A separate loan offer notification is sent upon packaging which includes type of loan offered, amount, and semester. The loan offer also includes instructions on how to accept the loan and links to resources such as loan interest rates, promissory notes, entrance counseling and how to access loan history via NSLDS. If students choose to accept the loan(s), a loan acceptance notification is sent. This notification includes type of loan, amount, and semester. It also includes right to cancel information, cancellation procedures and instructions on accessing loan history. Loan acceptance notifications are sent nightly upon acceptance. The timing of the loan offer and acceptance notifications is based on when the student completes their financial aid file and is packaged, and when they accept their loan(s) but does not correspond with the actual loan disbursement. UNM has been relying on the loan offer and acceptance notifications and COD disbursement notifications to convey the loan disbursement notification information as required per 34 CFR 668.165. Effective immediately, UNM will establish an internal process to send loan disbursement notifications within 30 days of the actual loan disbursement. The internal process will duplicate our current offer and acceptance notifications. UNM will continue to opt in to COD disbursement notifications as a secondary method of communication. Contact Person: Elizabeth Jacquez-Amador Anticipated Completion Date: October 31, 2023

View Audit 14747

Finding 10918 (2023-003)

Significant Deficiency 2023

Fletcher Public Schools

OK

Questioned Costs Procurement, Suspension & Debarment

The school will make sure no purchase is initiated without first obtaining an approved purchase order and adequate documentation.

View Audit 14729 Questioned Costs: $1

Finding 10914 (2023-002)

Material Weakness 2023

Three Rivers Community Schools

MI

Questioned Costs Matching / Level of Effort / Earmarking

Condition: The School District tracked employee activities through the use of schedules and semi-annual certifications but did not have adequate controls in place to ensure these personnel activity reports/certifications were reviewed timely and accurately. During payroll expenditure testing of s...

Condition: The School District tracked employee activities through the use of schedules and semi-annual certifications but did not have adequate controls in place to ensure these personnel activity reports/certifications were reviewed timely and accurately. During payroll expenditure testing of salaried employees, it was identified that, for employees who spend time in multiple cost objectives, appropriate controls were not in place to perform a timely reconciliation between the time charged to Title I based on budget estimates and the actual time expended on Title I activities. Planned Corrective Action: Three Rivers Community Schools agrees with the above recommendation. While the proper controls were not in place throughout the year, the School District changed their procedures and controls near year-end to allow for a review and reconciliation process to support that the amount charged to Title I based on actual time expended on Title I activities. Contact person responsible for corrective action: Angie Tesman, Director of Business Operations Anticipated Completion Date: 11/7/2023

View Audit 14719

Finding 10912 (2023-001)

Significant Deficiency 2023

Taylor County District School Board

FL

Procurement, Suspension & Debarment Questioned Costs

Planned Corrective Action - Procedures have been developed and implemented to ensure that weekly payroll records related to construction contracts funded via federal funds are obtained and reviewed with every invoice. This process will ensure compliance with Title 29, Section 5.5, Code of Federal R...

Planned Corrective Action - Procedures have been developed and implemented to ensure that weekly payroll records related to construction contracts funded via federal funds are obtained and reviewed with every invoice. This process will ensure compliance with Title 29, Section 5.5, Code of Federal Regulations - Davis Bacon Act. All subsequent construction contracts will include a prevailing wage clause for amounts over $2,000.00. Anticipated Completion Date - January 2024 Responsible Contact Person - Ashley Valentine, Finance Director

View Audit 14718 Questioned Costs: $1

Finding 10908 (2023-001)

Significant Deficiency 2023

City of Philomath

OR

Questioned Costs Reporting Significant Deficiency

Beginning with the January 10, 2024, reporting date the City is following the reporting requirement for OBDD and will continue to work with them on the other compliance issues listed above. The city has implemented procedures to guarantee filing of the require reports.

View Audit 14704

Finding 10904 (2023-002)

None 2023

Progressive Community Health Centers, Inc.

WI

Questioned Costs Reporting

Audit Finding Response ‐ 2023‐002 Agency: U.S. Department of Health and Human Services Federal assistance listing or State ID numbers: 93.527, 93.224, Health Center Program Cluster and 435.151301, Community Health Centers Program Criteria: The Organization is required to submit its financial stat...

Audit Finding Response ‐ 2023‐002 Agency: U.S. Department of Health and Human Services Federal assistance listing or State ID numbers: 93.527, 93.224, Health Center Program Cluster and 435.151301, Community Health Centers Program Criteria: The Organization is required to submit its financial statement audit and audit of compliance described in the Uniform Guidance and Guidelines through the Federal Audit Clearinghouse within nine months after year-end. Statement of condition: The Organization's reporting package was not complete and submitted to the Federal Audit Clearinghouse within nine months after year-end. Questioned costs: The amount of questioned costs could not be determined. Context: The financial statements and reporting package were not submitted prior to the due date. Effect: The Organization was not in compliance with the reporting requirements of the contracts. Cause: The submission of the 2021 reporting package was not done until October 2022. This was due to turnover in the Organization, adoption of new accounting standards, unique material transactions, and receiving new COVID-19 funding. Due to the late submission of the 2021 reporting package, the 2022 audit was not submitted until calendar year 2023 and the 2023 audit could not be completed until January 2024. Recommendation: We recommend management continue their plan and timelines to complete the financial statement audit by the required due date. Management's response: The Organization will continue to monitor due dates related to its contracts and adhere to the outlined deadlines. The late submission of the March 31, 2022, financial statements was due to a late submission of the March 31, 2021, financial statements, therefore the 2022 audit could not be scheduled and completed until calendar year 2023. The March 31, 2023, audit was scheduled for the fall of 2023, the auditors were not able to dedicate time until November and early December 2023, causing another delay in the submission of the audit. The March 31, 2024, audit will be scheduled in the spring of 2024 to ensure submission of the reporting package within the nine-month deadline. The Organization will continue to do its due diligence by providing internal and external clients with accurate and timely information. Official Responsible for Ensuring the Corrective Action Plan: Tanya Stamps, Progressive Community Health Center Chief Financial Officer. Planned Completion Date for the Corrective Action Plan: The Organization will continue to monitor timelines and reporting requirements on an ongoing basis.

View Audit 14699

Finding 10870 (2023-002)

None 2023

Houston Voa Elderly Housing, INC (lakeview Place)

VA

Questioned Costs HUD Housing Programs

Management agrees with the finding. Management has submitted the forms for HUD’s approval.

View Audit 14597 Questioned Costs: $1

Finding 10850 (2023-001)

Material Weakness 2023

Rogue Community College

OR

Special Tests & Provisions Questioned Costs Material Weakness

Finding: 2023-001 Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Cluster FAL #: 84.063, 84.007, 84.238, 84.033 Initial Fiscal Year Finding Occurred: 2023 Finding Summary: During the testing over student information security, it was determined the College...

Finding: 2023-001 Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Cluster FAL #: 84.063, 84.007, 84.238, 84.033 Initial Fiscal Year Finding Occurred: 2023 Finding Summary: During the testing over student information security, it was determined the College did not have all nine elements of the new GLBA requirements in place with written policies and documented follow through protocols. Responsible Individuals: Jeremy Taylor, Chief Information Officer and Josh Ogle, former Chief Information Officer. Corrective Action Plan: : Subsequent to the June 30, 2023 finding the College has already implemented or updated process to ensure student information security safeguards are in place. This includes a Security Information and Event Management (SIEM) solution fully equipped to log all user access within our network and capture detailed information about user activities on the network and their individual PCs. Additionally, it comprehensively monitors and collects data on all network switch and firewall activity. This data is stored and analyzed on-premises and reported to Sophos for enhanced monitoring through their Managed Detection and Response (MDR) service. Rogue Community College has extended its security measures by integrating our Microsoft 365 tenant and Okta with Sophos, enabling 24/7 user activity monitoring across these platforms. These integrations and vigilant monitoring practices demonstrate our unwavering commitment to robust security and adherence to regulatory compliance standards, ensuring meticulous surveillance of authorized user actions and safeguarding against unauthorized access. We have contracted with Eide Bailly’s Technology Consulting group. The Statement of Work focuses on creating an Incident Response Plan which is leading to updated policies and procedure documentation. We are working on a GLBA specific policy as well. Anticipated Completion Date: As of December 2023, we believe we have the minimum safeguards in place. By early 2024, a written GLBA specific policy including how we document follow through on monitoring efforts will be in place.

View Audit 14543

Finding 10846 (2023-002)

None 2023

Watkins Glen Central School District

NY

Questioned Costs Cash Management Eligibility

Finding: 2023-002 Net Cash Resources Condition: At June 30, 2023, net cash resources in the school lunch fund exceeded the allowable limit of cash by $572,746. Corrective Action Plan: The School District is committed and will be diligent in preparing meals with high quality products. Regular cooke...

Finding: 2023-002 Net Cash Resources Condition: At June 30, 2023, net cash resources in the school lunch fund exceeded the allowable limit of cash by $572,746. Corrective Action Plan: The School District is committed and will be diligent in preparing meals with high quality products. Regular cooked meals with expanded menu choices will be prepared which will result in an increase in expenses. There has been unpredictability with the increase of certain goods, and we expect this to continue into the 2023-2024 fiscal year as well. The School District also participates in the Community Eligibility Provision (CEP) which provides free breakfast and lunch to every student within the district. Salaries for School Lunch employees have also been increasing year after year due to the increase of minimum wage in New York State. The minimum wage is expected to increase to $15 per hour. The School District does have a practice of transferring BOCES aid gained from the cost of the BOCES management contract to the School Lunch Fund; the aid will not be transferred in upcoming years. The School District has devised a NYSED approved plan to expend the excess funds in the School Lunch Fund through appropriating a substantial amount of fund balance to be planned for and used for the cafeteria and kitchen capital project. If needed, we will examine other avenues to ensure we do not exceed the allowable limit of cash at year end.

View Audit 14534

Finding 10845 (2023-001)

Significant Deficiency 2023

Lewis & Clark Community College District 536

IL

Questioned Costs Reporting Internal Control / Segregation of Duties

Since the inception of HEERF, the US Department of Education has continuously issued changes to program guidance and reporting requirements. Due to the unusual and unprecedented circumstances surrounding COVID-19 and the inconsistency in HEERF requirements from month-to-month, management of the awar...

Since the inception of HEERF, the US Department of Education has continuously issued changes to program guidance and reporting requirements. Due to the unusual and unprecedented circumstances surrounding COVID-19 and the inconsistency in HEERF requirements from month-to-month, management of the award has posed significant challenges for institutions of higher education during a time where we are also experiencing high staff turnover. At the same time, the college was impacted by a cyber-security event which impacted the institution’s ability to post required reports in a timely fashion. To ensure compliance, the Finance Department and the grant management team has incorporated HEERF reporting due dates into its operational calendar. These requirements will be reviewed regularly, and the team will direct timely compliance with all future reporting requirements. Person(s) Responsible: Mary Schulte, Christina Russell, Carrie Patton Timing for Implementation: Immediate

View Audit 14524

Finding 10821 (2023-009)

Material Weakness 2023

Washoe County

NV

Internal Control / Segregation of Duties Questioned Costs Eligibility

Date: 12/27/2023 Division: Office of the County Manager Corrective Action Plan Audit Report Number: Year ended June 30, 2023 Finding Number: 2023-009 Finding: The Office of the County Manager did not have internal controls established over the determination of eligibility of the participants in the ...

Date: 12/27/2023 Division: Office of the County Manager Corrective Action Plan Audit Report Number: Year ended June 30, 2023 Finding Number: 2023-009 Finding: The Office of the County Manager did not have internal controls established over the determination of eligibility of the participants in the Emergency Rental Assistance Program. Corrective Action Taken or To Be Taken: Internal controls will include determining the eligibility of the participants in the Emergency Rental Assistance Program. If already taken, date of completion: If to be taken, estimated date of completion: January 2024 Agency Response Does the Agency Agree with finding?: Yes 􀜈 No 􀜆 Partially 􀜆 If No or Partial, Please explain reason(s) why: Additional Comments: Division Responsible for Corrective Action Plan Name, Title: Cathy Hill, Comptroller Address or Mailstop: 1001 E. Ninth St. City, State, Zip Code: Reno, NV 89512 Phone Number: (775) 328-2552 Email: chill@washoecounty.gov Reviewed and Approved Cathy HillDigitally signed by Cathy Hill Date: 2023.12.27

View Audit 14489

Finding 10820 (2023-008)

Material Weakness 2023

Washoe County

NV

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

Date: 12/27/2023 Division: Office of the County Manager Corrective Action Plan Audit Report Number: Year ended June 30, 2023 Finding Number: 2023-008 Finding: The Office of the County Manager did not have internal controls established over the direct payments made to participants of the Emergency Re...

Date: 12/27/2023 Division: Office of the County Manager Corrective Action Plan Audit Report Number: Year ended June 30, 2023 Finding Number: 2023-008 Finding: The Office of the County Manager did not have internal controls established over the direct payments made to participants of the Emergency Rental Assistance Program. Corrective Action Taken or To Be Taken: Internal controls will be monitored/created for future awards. If already taken, date of completion: If to be taken, estimated date of completion: January 2024 Agency Response Does the Agency Agree with finding?: Yes 􀜈 No 􀜆 Partially 􀜆 If No or Partial, Please explain reason(s) why: Additional Comments: Division Responsible for Corrective Action Plan Name, Title: Cathy Hill, Comptroller Address or Mailstop: 1001 E. Ninth St. City, State, Zip Code: Reno, NV 89512 Phone Number: (775) 328-2552 Email: chill@washoecounty.gov Reviewed and Approved Cathy HillDigitally signed by Cathy Hill Date: 2023.12.27

View Audit 14489

Finding 10816 (2023-001)

Significant Deficiency 2023

Central Oregon Regional Housing Authority

OR

Questioned Costs Procurement, Suspension & Debarment HUD Housing Programs

Response to Finding 2023-001 Federal Award Agency: Department of the Treasury Name of Contact Person: Geoff Wall, Chief Financial Officer Views of Responsible Officials: The scope of the work for the architect and the sources of funding for the development were not known at the time of initial engag...

Response to Finding 2023-001 Federal Award Agency: Department of the Treasury Name of Contact Person: Geoff Wall, Chief Financial Officer Views of Responsible Officials: The scope of the work for the architect and the sources of funding for the development were not known at the time of initial engagement with the architect. Corrective Action: 1. The Director of Development for the Authority will issue a Request for Qualifications (RFQ) to establish a pool of qualified architects for future projects. Date of Planned Corrective Action: The RFQ was published on 10/31/2023, 11/07/2023 and 11/14/2023, with all responses due by 11/30/2023. The Authority received 16 responses before the deadline and is in the process of evaluating those responses and establishing the qualified pool.

View Audit 14471

Finding 10815 (2023-001)

None 2023

Way Finders, Inc. and Subsidiaries

MA

Questioned Costs Eligibility Matching / Level of Effort / Earmarking

2023-001 Payments on behalf of Ineligible Participants Responsible Official Janette Vigo, Chief Program Officer Plan Detail Although we currently have strong processes in place to flag and identify most ineligible payments before they are made, Way Finders will continue our work internally to d...

2023-001 Payments on behalf of Ineligible Participants Responsible Official Janette Vigo, Chief Program Officer Plan Detail Although we currently have strong processes in place to flag and identify most ineligible payments before they are made, Way Finders will continue our work internally to determine and implement additional measures as recommended by the Executive Office of Housing and Livable Communities (EOHLC). We will hire an independent firm to perform a programmatic audit including a review of any applications processed using manual system overrides. We will request that EOHLC tighten access for all users and limit override abilities solely to the compliance team. We will also implement a monthly review of all overrides in the system to proactively evaluate potential risks within the system to prevent similar ineligible payments. Additionally, management has established a Fraud Risk Oversight Committee (FROC) whose members are the CEO, CFO, Chief Legal Officer, Chief Program Officer, and SVP of Housing Education Services. The FROC will oversee the implementation of the corrective action plan and report on a quarterly basis to the Board of Directors, Finance and Audit Committee. Anticipated Completion Date The corrective action is in the process of being implemented and expected to be completed in fiscal year 2024.

View Audit 14465 Questioned Costs: $1

Finding 10812 (2023-001)

Significant Deficiency 2023

Rum River Special Education Cooperative

MN

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

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF EDUCATION, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, SPECIAL EDUCATION CLUSTER (INCLUDING COVID-19 FUNDING) – FEDERAL ALN 84.027 AND 84.173 2023-001 Internal Control Over Compliance with Federal Suspension and...

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF EDUCATION, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, SPECIAL EDUCATION CLUSTER (INCLUDING COVID-19 FUNDING) – FEDERAL ALN 84.027 AND 84.173 2023-001 Internal Control Over Compliance with Federal Suspension and Debarment Requirements Finding Summary 2 CFR § 180 and CFR § 200 requires the Cooperative to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including suspension and debarment requirements. The Cooperative did not have sufficient controls in place within its special education cluster federal programs to assure that it was not contracting for goods or services with parties that are suspended or debarred, or whose principals are suspended or debarred from participating in contracts involving the expenditures of federal program funds. Corrective Action Plan Actions Planned – The Cooperative will review policies and procedures relating to suspension and debarment for its federal programs and will ensure that all parties with which it contracts for goods or services are eligible to participate in contracts involving the expenditures of federal program funding. Official Responsible – Tracy Wells, Business Manager. Planned Completion Date – June 30, 2024. Disagreement With or Explanation of Finding – The District agrees with this finding. Plan to Monitor – Tracy Wells, Business Manager, will assure appropriate controls are in place, and will review internal control procedures relating to suspension and debarment to ensure they are in line with the Uniform Guidance requirements.

View Audit 14455

Finding 10807 (2023-001)

Significant Deficiency 2023

Piedmont University

GA

Questioned Costs Student Financial Aid Significant Deficiency

Gramm-Leach-Bliley Act (GLBA) Recommendation: We recommend that the College review the updated GLBA requirements and ensure their written information security program (WISP) includes all required elements. Explanation of disagreement with audit finding: There is no disagreement with the audit find...

Gramm-Leach-Bliley Act (GLBA) Recommendation: We recommend that the College review the updated GLBA requirements and ensure their written information security program (WISP) includes all required elements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Reason for finding: Non-compliance with GLBA Action taken in response to finding: Management has already taken action and developed a written information security plan and will implement the written policy that includes all the required elements. Name(s) of the contact person(s) responsible for corrective action: Brant Wright Planned completion date for corrective action plan: December 31, 2023

View Audit 14454

Finding 10799 (2023-003)

Material Weakness 2023

City of Swartz Creek, Michigan

MI

Reporting Questioned Costs Subrecipient Monitoring § 200.502 § 200.508 § 200.510

Condition: The SEFA for the year ended June 30, 2023 was not accurately prepared as it originally included expenditures that were improperly excluded from the SEFA for the year ended June 30, 2022. Planned Corrective Action: Additional Supervisory Review of Expenditures Contact person responsible fo...

Condition: The SEFA for the year ended June 30, 2023 was not accurately prepared as it originally included expenditures that were improperly excluded from the SEFA for the year ended June 30, 2022. Planned Corrective Action: Additional Supervisory Review of Expenditures Contact person responsible for corrective action: Deanna Korth Anticipated Completion Date: 09/30/2023

View Audit 14451

Corrective Action Plans

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