Corrective Action Plans

Finding 9132 (2023-002)

Significant Deficiency 2023

MI

Questioned Costs Procurement, Suspension & Debarment § 200.320

Finding: 2023-002 – Procurement, Suspension, and Debarment – Contract Bidding Auditor Description of Condition and Effect. The District did not obtain price or rate quotations for the purchase of services for one vendor that met the small purchase threshold. As a result of this condition, the Distr...

Finding: 2023-002 – Procurement, Suspension, and Debarment – Contract Bidding Auditor Description of Condition and Effect. The District did not obtain price or rate quotations for the purchase of services for one vendor that met the small purchase threshold. As a result of this condition, the District paid a vendor with federal funding that was not procured in accordance with federal regulations. Auditor Recommendation. We recommend that the District update its procedures to ensure that all services are appropriately procured in accordance with federal and state requirements. Corrective Action. Management concurs with finding. The District will only allocate costs to the food service program that have been properly bid out and obtain quotes for all services in excess of the Federal micropurchase threshold. Responsible Person: Emili Jones, Director of Business and Finance Anticipated Completion Date: November 1, 2023

View Audit 12482 Questioned Costs: $1

Finding 9122 (2023-001)

Significant Deficiency 2023

Northwest Community Schools

MI

Questioned Costs Cash Management Reporting

Finding: 2023-001 – Reporting – Meal Claim Reimbursement Noncompliance Auditor Description of Condition and Effect. Two of three meal claim reimbursement reports selected for testing did not agree to underlying meal count sheets and on all three reports tested, the District understated claims for o...

Finding: 2023-001 – Reporting – Meal Claim Reimbursement Noncompliance Auditor Description of Condition and Effect. Two of three meal claim reimbursement reports selected for testing did not agree to underlying meal count sheets and on all three reports tested, the District understated claims for one of its facilities. As a result of this condition, the District submitted inaccurate claims for reimbursement, resulting in a reimbursement less than what the District should have received. Auditor Recommendation. We recommend that the District thoroughly review its monthly reports to count sheets and familiarize itself with allowable reimbursement claims. Corrective Action. Management concurs with finding. The District will utilize a thorough review of entered data prior to certification of claims data. A secondary review of claims data will be reviewed by a District finance department staff to ensure proper claims data. Responsible Person: Emili Jones, Director of Business and Finance Anticipated Completion Date: November 1, 2023

View Audit 12482

Finding 9107 (2023-001)

Significant Deficiency 2023

Wood River Health Services, Inc.

CT

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

November 27, 2023 United States Department of Health and Human Services Wood River Health Services, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2023. CohnReznick LLP 350 Church Street Hartford, CT 06103 Audit Period: June 30, 2023 The findings from th...

November 27, 2023 United States Department of Health and Human Services Wood River Health Services, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2023. CohnReznick LLP 350 Church Street Hartford, CT 06103 Audit Period: June 30, 2023 The findings from the June 30, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS SIGNIFICANT DEFICIENCY 2023.001 – Sliding Fee Scale Documentation Recommendation The Center should establish a system of internal controls to ensure that all sliding fee discounts are properly documented. Action Taken Wood River Health Services is committed to documenting the sliding fee discounts being applied. Actions we are taking: Re-education of the Sliding Fee Discount Schedule (SFDS) documentation process to all personnel in the Community Resources Area Create review cheat sheets for SFDS including the documentation needed for decision making Review of Community Resource approvals If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please contact Alison Croke acroke@wrhsri.org. Sincerely yours, Alison Croke, MHA President and Chief Executive Officer

View Audit 12461

Finding 9101 (2023-002)

Significant Deficiency 2023

Napoleon Community Schools

MI

Questioned Costs Special Tests & Provisions Significant Deficiency

Finding: 2023-002 – Special Tests and Provisions - Wage Rate Requirements U.S. Department of Education– COVID-19 - Education Stabilization Fund (ALN 84.425D and 84.425U); Passed through MDE; All project numbers. Auditor Description of Condition and Effect: One of the contracts selected for testing...

Finding: 2023-002 – Special Tests and Provisions - Wage Rate Requirements U.S. Department of Education– COVID-19 - Education Stabilization Fund (ALN 84.425D and 84.425U); Passed through MDE; All project numbers. Auditor Description of Condition and Effect: One of the contracts selected for testing that was subject to the Wage Rate Requirements did not include the required provision and the District did not obtain the required certified payrolls. The District did not follow federal requirements to include the prevailing wage rate provision in its contract. Auditor Recommendation: We recommend that the District reviews its policies to ensure that applicable prevailing wage requirements are included in construction contracts whenever federal funds are used and certified payrolls are obtained. Corrective Action: Management will work internally with the management team on all construction contracts greater than $2,000. At time of quote or contract Management will determine if the funding source is Federal and apply the appropriate Davis Bacon Act - Prevailing Wage Compliance Certification. Management will follow up with the vendor to obtain the required certified payrolls. Responsible Person: Kendra Leib, LEA Business Manager Anticipated Completion Date: June 30, 2024

View Audit 12452 Questioned Costs: $1

Finding 9099 (2023-002)

Significant Deficiency 2023

Anne Arundel Community College

MD

Special Tests & Provisions Questioned Costs Student Financial Aid § 200.303

2023-002: Special Tests and Provisions – NSLDS Program-Level Reporting Student Financial Aid Cluster – Assistance Listing No. 84.063, 84.268 Condition: The associate degree programs were not reported as two years per the recommendation in the NSLDS enrollment reporting guide. Recommendation: We rec...

2023-002: Special Tests and Provisions – NSLDS Program-Level Reporting Student Financial Aid Cluster – Assistance Listing No. 84.063, 84.268 Condition: The associate degree programs were not reported as two years per the recommendation in the NSLDS enrollment reporting guide. Recommendation: We recommend the College report associate degree program length to NSLDS at two years. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Currently investigating ERP system configuration changes necessary to report associate degree program length to NSLDS at two years. Name(s) of the contact person(s) responsible for corrective action: Nanci A. Beier, Registrar Planned completion date for corrective action plan: Spring 2024

View Audit 12444

Finding 9095 (2023-001)

Significant Deficiency 2023

Anne Arundel Community College

MD

Questioned Costs Student Financial Aid Significant Deficiency § 200.303

2023-001: Gramm-Leach-Bliley Act Student Financial Aid Cluster – Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Condition: Certain elements of the College’s information security program were not maintained in written form. Recommendation: We recommend the College ensure its written informati...

2023-001: Gramm-Leach-Bliley Act Student Financial Aid Cluster – Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Condition: Certain elements of the College’s information security program were not maintained in written form. Recommendation: We recommend the College ensure its written information security program addresses the required minimum elements as outlined in 16 CFR 314.4. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Prior to the conclusion of our audit the College documented in writing the required minimum elements. Name(s) of the contact person(s) responsible for corrective action: Dr. Richard C. Kralevich, Vice President, Information and Instructional Technology Planned completion date for corrective action plan: Completed

View Audit 12444

Finding 9068 (2023-004)

None 2023

Upper Perkiomen School District

PA

Questioned Costs Cash Management

The District will implement quarterly journal entries to remove 50% of the retirement expenditures from federal grants for employees charged to the grant.

View Audit 12419 Questioned Costs: $1

Finding 9065 (2023-003)

Significant Deficiency 2023

Edgar School District

WI

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring

Elementary and Secondary School Emergency Relief Assistance Listing Nos. 84.425D and 84.425U Recommendation: CLA recommends that the District implement a formal review process over the reporting requirement relating to ESSER annual reports. Explanation of disagreement with audit finding: There is no...

Elementary and Secondary School Emergency Relief Assistance Listing Nos. 84.425D and 84.425U Recommendation: CLA recommends that the District implement a formal review process over the reporting requirement relating to ESSER annual reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Annual ESSER reporting will be prepared by the bookkeeper, reviewed and signed off by the District Administrator, and be submitted Name(s) of the contact person(s) responsible for corrective action: Cari Guden, District Administrator Planned completion date for corrective action plan: July 1st 2023

View Audit 12412

Finding 9052 (2023-003)

None 2023

Hawthorn School District No. 73

IL

Questioned Costs Cash Management

Condition: In a population of over 550 invoices, exceptions were noted in 1 out of 47 invoices tested. The 1 invoice was paid twice and claimed for reimbursement twice. Plan: Management will implement procedures to ensure an expenditure has cleared the bank before they are claimed as expenditures an...

Condition: In a population of over 550 invoices, exceptions were noted in 1 out of 47 invoices tested. The 1 invoice was paid twice and claimed for reimbursement twice. Plan: Management will implement procedures to ensure an expenditure has cleared the bank before they are claimed as expenditures and remove the expenditure from the grant if they pay in another manner. Anticipated Date of Completion: 6/30/2024 Name of Contact Person: LeeAnn Taylor, Assistant Superintendent of Finance & Business Operations Management Response: N/A

View Audit 12384 Questioned Costs: $1

Finding 9049 (2023-002)

None 2023

Hawthorn School District No. 73

IL

Questioned Costs School Nutrition Programs

Condition: In a population of 3 error prone applications selected for verification, exceptions were noted on 1 of the applications selected for verification. The 1 verification documentation received determined the student should be changed from reduced lunch to paid lunch and this change was not ma...

Condition: In a population of 3 error prone applications selected for verification, exceptions were noted on 1 of the applications selected for verification. The 1 verification documentation received determined the student should be changed from reduced lunch to paid lunch and this change was not made. Plan: Management will review and implement procedures to ensure the free or reduced lunch status is properly updated during the application verification process. Anticipated Date of Completion: 6/30/2024 Name of Contact Person: LeeAnn Taylor, Assistant Superintendent of Finance & Business Operations Management Response: N/A

View Audit 12384

Finding 9046 (2023-001)

None 2023

Hawthorn School District No. 73

IL

Questioned Costs School Nutrition Programs

Condition: The determining official did not complete the form and did not sign the form for all applications selected. Plan: Management will review and implement procedures to ensure the verification forms are completed correctly. Anticipated Date of Completion: 6/30/2024 Name of Contact Person: Lee...

Condition: The determining official did not complete the form and did not sign the form for all applications selected. Plan: Management will review and implement procedures to ensure the verification forms are completed correctly. Anticipated Date of Completion: 6/30/2024 Name of Contact Person: LeeAnn Taylor, Assistant Superintendent of Finance & Business Operations Management Response: N/A

View Audit 12384

Finding 9034 (2023-001)

Material Weakness 2023

Bayfield School District

CO

Questioned Costs Eligibility Material Weakness

Material Weakness, Internal Control over Compliance Personnel Responsible for Corrective Action: Julie Whitmore, Director of Nutrition Services and Leon Hanhardt, Superintendent of Schools Anticipated Completion Date: June 30, 2024 Corrective Action Plan: The District will document the review of a s...

Material Weakness, Internal Control over Compliance Personnel Responsible for Corrective Action: Julie Whitmore, Director of Nutrition Services and Leon Hanhardt, Superintendent of Schools Anticipated Completion Date: June 30, 2024 Corrective Action Plan: The District will document the review of a sampling of eligibility determinations for program participants.

View Audit 12368

Finding 9033 (2023-002)

Material Weakness 2023

Grants Pass School District No. 7

OR

Allowable Costs / Cost Principles Questioned Costs

Condition: Payments for expenditures associated with debt service obligations were expensed to the program but not disbursed to the debt holder. Cause: Internal controls in place did not ensure expenditures recorded met the federal compliance requirements for Allowable Costs/Cost Principles as defi...

Condition: Payments for expenditures associated with debt service obligations were expensed to the program but not disbursed to the debt holder. Cause: Internal controls in place did not ensure expenditures recorded met the federal compliance requirements for Allowable Costs/Cost Principles as defined in 2 CFR Part 200. Auditor Recommendation: We recommend the District enhance internal controls to ensure that eligible expenditures have been incurred prior to recording the expense. Plan of Action: The District has hired a Finance Director who has committed to increased financial monitoring to ensure federal compliance principles are met. In addition, the district has hired a new Operations Manager and District Accountant. The new team is committed to enhancing and adhering to internal controls to ensure proper monitoring of policies and procedures. In the event that there are questions about compliance for grants in general, the District will continue to rely on timely guidance from external governmental accounting consultants, the Oregon Department of Revenue, and the Oregon Department of Education. Date of implementation: Immediately and ongoing. If there are any questions regarding this plan, please contact Sam Stegemiller by email at sstegemill@grantspass.k12.or.us or by phone at 541-474-5703.

View Audit 12366 Questioned Costs: $1

Finding 8995 (2023-002)

Material Weakness 2023

Mid-South Food Bank

TN

Questioned Costs Cash Management

The deficiency of lack of proper documentation for two mobile distributions is due to oversite by our agency relations team to ensure proper recipient paperwork is maintained at each mobile distribution. Our added mobile distributions to meet the increased need for food in our community has tripled ...

The deficiency of lack of proper documentation for two mobile distributions is due to oversite by our agency relations team to ensure proper recipient paperwork is maintained at each mobile distribution. Our added mobile distributions to meet the increased need for food in our community has tripled this workload. Staff has been retrained to ensure the proper paperwork is filed. Mississippi DHS alleges our food bank has not provided adequate supporting documentation for two TEFAP contracts ending September 30, 2022. The CEO of the food bank and many staff members worked with MS DHS for 14 months and feel we have provided everything requested and cooperated every way we can. This was our first contract with MS DHS and the learning curve for reporting has been great. The reimbursement request by MS DHS is currently being appealed.

View Audit 12341 Questioned Costs: $1

Finding 8973 (2023-001)

Significant Deficiency 2023

East Baton Rouge Parish School System

LA

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring § 200.19

Graduation Rate Cohort Finding-Action Plan The finding will be resolved on January 31, 2024. Sandra Bethley, Ph.D., Executive Director of Federal Programs will be responsible for the resolution of the finding. Effective January 4, 2024, the leadership team of the Office of Federal Programs will supe...

Graduation Rate Cohort Finding-Action Plan The finding will be resolved on January 31, 2024. Sandra Bethley, Ph.D., Executive Director of Federal Programs will be responsible for the resolution of the finding. Effective January 4, 2024, the leadership team of the Office of Federal Programs will supervise the Graduation Rate Cohort initiative for the East Baton Rouge Parish School System. A Graduation Rate Cohort team will be established. The Graduation Rate Cohort team will develop written procedures for identified school personnel and principals to follow. A contact person from each high school will be identified. A meeting will be conducted with identified school personnel to explain the criteria and procedures for maintaining documentation for students departing from the high schools. Failure to comply with the procedures will result in immobilizing schoolwide Title I funds.

View Audit 12304

Finding 8970 (2023-002)

Material Weakness 2023

North Bend Junior-Senior High School District 95

NE

Internal Control / Segregation of Duties Questioned Costs Material Weakness

October 25, 2023 School District No. 27-0595, North Bend, Nebraska, respectfully submits the following corrective action plan for the year ended August 31, 2023. Name and address of independent public accounting firm: Romans, Wiemer & Associates, Certified Public Accountants, P.C., 1910 N Lincol...

October 25, 2023 School District No. 27-0595, North Bend, Nebraska, respectfully submits the following corrective action plan for the year ended August 31, 2023. Name and address of independent public accounting firm: Romans, Wiemer & Associates, Certified Public Accountants, P.C., 1910 N Lincoln Ave, York, NE 68467 Audit Period: September 1, 2022 through August 31, 2023 The findings from the October 25, 2023 schedule of findings and questioned cost are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESS 2023-001 Internal Control Structure Design Recommendation: While considering the cost of any benefits derived, activities should be segregated and handled by different employees. Action Taken: The cost of implementing a complete set of controls far outweighs the benefits derived by such. It is not financially feasible to have a complete set of controls. FINDINGS – FEDERAL AWARD PROGRAM AUDIT Nebraska Department of Education 2023-002 Internal Control Structure Design Recommendation: While considering the cost of any benefits derived, activities should be segregated and handled by different employees. Action Taken: The cost of implementing a complete set of controls far outweighs the benefits derived by such. It is not financially feasible to have a complete set of controls. If the Nebraska Department of Education has questions regarding this plan, please call the District at (402) 652-3268.

View Audit 12289

Finding 8963 (2023-003)

Significant Deficiency 2023

Montreat College

NC

Questioned Costs Student Financial Aid Special Tests & Provisions

2023-003 – Student Financial Aid Cluster – (a) Federal Pell Grant (b) Federal Supplemental Educational Opportunity Grant (c) Federal Work Study Grant (d) Federal Perkins Loan Program (e) Federal Direct Student Loans, Assistance Listing No. (a) 84.063 (b) 84.007 (c) 84.033 (d) 84.038 (e) 84.268 - Yea...

2023-003 – Student Financial Aid Cluster – (a) Federal Pell Grant (b) Federal Supplemental Educational Opportunity Grant (c) Federal Work Study Grant (d) Federal Perkins Loan Program (e) Federal Direct Student Loans, Assistance Listing No. (a) 84.063 (b) 84.007 (c) 84.033 (d) 84.038 (e) 84.268 - Year Ended June 30, 2023 Condition Found The College did not accurately complete refund calculations for 2 out of 17 students (11.7%) tested. We consider this finding to be a significant deficiency in relation to the Special Tests and Provisions compliance requirement. Corrective Action Plan We have updated our process to do a comprehensive double check of all refund calculations at the end of each semester. Responsible Person for Corrective Action Plan Jeremy Hurse – Director of Student Financial Services Deborah Beck – Associate Director of Student Financial Services Implementation Date of Corrective Action Plan 10/11/23

View Audit 12261 Questioned Costs: $1

Finding 8957 (2023-002)

Material Weakness 2023

Helena Regional Airport Authority

MT

Questioned Costs Reporting

The Authority will ensure all federal grant expenditures are thoroughly reviewed to ensure the expenditures are recorded in the proper fiscal year’s SEFA. Based on inquiries with the Federal Aviation Administration, the Authority has included the fiscal year 2022 expenses on the 2023 Schedule of Exp...

The Authority will ensure all federal grant expenditures are thoroughly reviewed to ensure the expenditures are recorded in the proper fiscal year’s SEFA. Based on inquiries with the Federal Aviation Administration, the Authority has included the fiscal year 2022 expenses on the 2023 Schedule of Expenditures of Federal Awards.

View Audit 12251

Finding 8943 (2023-001)

None 2023

Pontiac William Holliday School District No. 105

IL

Questioned Costs Reporting

SEE SEFA REPORT FOR CAP ON FINDING 2023-001

View Audit 12224 Questioned Costs: $1

Finding 8940 (2023-001)

Material Weakness 2023

Syracuse Arts Academy

UT

Questioned Costs Material Weakness Reporting

Finding Summary: Syracuse Arts Academy is required to submit an annual performance report to the State of Utah detailing GEER and ESSER expenditures by subgrant fund, expenditure category, object code, number of specific positions supported with GEER and ESSER funds, allocation of GEER and ESSER fun...

Finding Summary: Syracuse Arts Academy is required to submit an annual performance report to the State of Utah detailing GEER and ESSER expenditures by subgrant fund, expenditure category, object code, number of specific positions supported with GEER and ESSER funds, allocation of GEER and ESSER funds and criteria used and number of full-time equivalent positions for all GEER & ESSER funds received from the USBE during the period of July 1, 2021 to June 30, 2022. Syracuse Arts Academy reported no ESSER I and ESSER II expenditures, ESSER III award amounts in error and all ESSER salaries and benefits expenditures and full-time employee amounts incorrectly. Responsible Individuals: Accountant and Director Corrective Action Plan: Management will provide the USBE with the correct ESSER I and ESSER II expenditures, ESSER III award amounts, all correct ESSER salaries and benefits expenditures and all correct ESSER full-time employee amounts. Anticipated Completion Date: Ongoing Anticipated Completion Date: Management will ensure all necessary corrective action plan items are in place by the end of the next reporting period

View Audit 12217

Finding 8933 (2023-002)

Significant Deficiency 2023

Catholic Charities of the Archdiocese of St. Paul and Minneapolis

MN

Questioned Costs Reporting Significant Deficiency

A review of required reports will be done for each federal grant and the appropriate staff will be assigned to review and approve reports prior to submission.

View Audit 12214

Finding 8920 (2023-003)

Material Weakness 2023

Catholic Charities of the Archdiocese of St. Paul and Minneapolis

MN

Questioned Costs HUD Housing Programs Material Weakness

The organization’s Sr Division Director Housing Stability will implement a rent reasonableness completion and review process.

View Audit 12214

Finding 8894 (2023-002)

Material Weakness 2023

Susquehanna River Basin Commission

PA

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

Pennsylvania Department of Environmental Protection, CFDA #15.252 #2023-002 – Material Weakness – Activities Allowed or Unallowed Recommendation We recommend that the Commission approve all invoices in accordance with the Commission’s internal control procedures. We also recommend that the Commi...

Pennsylvania Department of Environmental Protection, CFDA #15.252 #2023-002 – Material Weakness – Activities Allowed or Unallowed Recommendation We recommend that the Commission approve all invoices in accordance with the Commission’s internal control procedures. We also recommend that the Commission review invoices for mathematical accuracy prior to payment. View of responsible officials and planned corrective action The Commission has contacted the vendor to resolve the billing errors and will implement procedures internally to oversee the verification of the accuracy of invoices going forward.

View Audit 12179

Finding 8893 (2023-001)

Material Weakness 2023

Susquehanna River Basin Commission

PA

Reporting Questioned Costs Material Weakness

Pennsylvania Department of Environmental Protection, CFDA #15.252 #2023-001 – Material Weakness – Control Operation – Expenses- Reporting Recommendation We recommend that the Commission evaluate their current internal controls over financial reporting and identify areas for improvement that are ...

Pennsylvania Department of Environmental Protection, CFDA #15.252 #2023-001 – Material Weakness – Control Operation – Expenses- Reporting Recommendation We recommend that the Commission evaluate their current internal controls over financial reporting and identify areas for improvement that are most important for consistent and accurate financial reporting. View of responsible officials and planned corrective action The Commission will review its control procedures over accounts payable to verify that invoices are properly recorded in the correct fiscal year.

View Audit 12179

Finding 8883 (2023-001)

Significant Deficiency 2023

Community College District of Newton and McDonald Counties, Missouri

MO

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Recommendation: We recommend the college implement procedures to strictly comply with the requirements of 34 CFR 690.83 and 34 CFR 685.309 as it relates to reporting enrollment information to the Department of Education. We further recommend the College follow the guidance provided in the NSLDS Enro...

Recommendation: We recommend the college implement procedures to strictly comply with the requirements of 34 CFR 690.83 and 34 CFR 685.309 as it relates to reporting enrollment information to the Department of Education. We further recommend the College follow the guidance provided in the NSLDS Enrollment Reporting Guide and stay abreast of new guidance as published by the Department of Education. Corrective Action Taken: The College will be taking extra measures to periodically review enrollment batches that are sent to the Clearinghouse, ensuring that they are being updated into NSLDS alongside any error reports that may be coming back from the Clearinghouse. This will help prevent any unknown or missed student enrollment report from the Clearinghouse to NSLDS. Anticipated Completion Date: Fall semester 2023 and ongoing

View Audit 12151

Corrective Action Plans

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