Corrective Action Plans

Finding 8656 (2023-001)

Significant Deficiency 2023

Mental Health Center of Boulder County Dba Mental Health Partners

CO

Questioned Costs Cash Management Period of Performance § 200.1 § 200.303

Federal Program Name: • Coronavirus State and Local Fiscal Recovery Funds – ALN 21.027 • Block Grants for Prevention and Treatment of Substance Abuse – ALN 93.959 Recommendation: Our auditors recommended the Organization update their method of allocating expenditures to federal awards based on the ...

Federal Program Name: • Coronavirus State and Local Fiscal Recovery Funds – ALN 21.027 • Block Grants for Prevention and Treatment of Substance Abuse – ALN 93.959 Recommendation: Our auditors recommended the Organization update their method of allocating expenditures to federal awards based on the incurred date, rather than paid date. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management concurs with the audit finding. The previous process for grant salary, fringe, and indirect billings was based on salary paid date and therefore on a cash basis rather than accrual. The policy and process were immediately updated when the issue was identified during the fiscal year 2022 audit to bill based on period incurred rather than paid date, but the issue was identified after the invoices in question were sent. Revised invoices were not sent as total costs incurred during the period of the award, excluding the amounts noted in the finding, were still well over and above the award amount. All questioned costs were allowable but were outside the grant period and there are other eligible expenses during the period of performance which could have been billed to fully draw down on the award. Name(s) of the contact person(s) responsible for corrective action: CFO, Controller, and Grants Manager Planned completion date for corrective action plan: Will implement in fiscal year 2024

View Audit 11825 Questioned Costs: $1

Finding 8651 (2023-002)

Material Weakness 2023

District #20, Burtcounty, State of Nebraska

NE

Internal Control / Segregation of Duties Questioned Costs Material Weakness

October 25, 2023 School District No. 11-0020, Lyons, 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...

October 25, 2023 School District No. 11-0020, Lyons, 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) 687-2363.

View Audit 11804

Finding 8636 (2023-003)

None 2023

Weston County School District No. One

WY

Questioned Costs Special Tests & Provisions

The United States Department of Education (USED) updated their requirements for the Davis-Bacon Act (DBA) provisions. With the updated requirements, Weston County School District #1 was notified that all contracted building, installation, surveying, demolition/removal work, or other construction pro...

The United States Department of Education (USED) updated their requirements for the Davis-Bacon Act (DBA) provisions. With the updated requirements, Weston County School District #1 was notified that all contracted building, installation, surveying, demolition/removal work, or other construction projects supported by ESSER funding must submit weekly certified payroll documentation for every contract more than $2, 000. Weston County School District #1 is diligently working to gather payroll documentation from vendors for all projects that are ongoing/completed, paid for with ESSER monies, and are more than $2,000. As the requirement is retroactive, this process can be timely. The documentation will be submitted to the state as the district receives the payroll documentation from vendors.

View Audit 11792 Questioned Costs: $1

Finding 8602 (2023-001)

None 2023

People's Health and Supportive Services

LA

Questioned Costs

Management agrees with the finding. The management agent issued a credit and implemented a new system to ensure there are no future overpayments.

View Audit 11671 Questioned Costs: $1

Finding 8600 (2023-001)

Significant Deficiency 2023

Arkansas Methodist Hospital Corporation and Subsidiaries D/b/a Arkansas Methodist Medical Center

AR

Questioned Costs Reporting Significant Deficiency

Auditee’s Response: The Medical Center is working on hiring another individual to aid the accounting processes such as bank reconciliations.

View Audit 11646

Finding 8589 (2023-001)

Significant Deficiency 2023

Asylum Access

CA

Procurement, Suspension & Debarment Questioned Costs § 200.318 § 200.320

Management Views and Corrective Action Plan: Management agrees with the finding and recommendation. Name and Title of Responsible Official: Rouba Anka, Chief Financial Officer Planned Completion Date: Immediately

View Audit 11626

Finding 8587 (2023-006)

Material Weakness 2023

Jemez Mountain School District

NM

Questioned Costs Eligibility

Responsible Official’s Plan: District will a establish a policy and implement internal control procedures regarding the review of all grant award letters to ensure that the District is aware of all requirements that are imposed on the District with accepting the funds • Timeline for completion of co...

Responsible Official’s Plan: District will a establish a policy and implement internal control procedures regarding the review of all grant award letters to ensure that the District is aware of all requirements that are imposed on the District with accepting the funds • Timeline for completion of corrective action plan: December 2023 • Employee position(s) responsible for meeting the timeline: Mr. Felix Garcia, Federal Programs Director and Patricia Cordova, Federal Programs Clerk

View Audit 11604 Questioned Costs: $1

Finding 8586 (2023-005)

Material Weakness 2023

Jemez Mountain School District

NM

Equipment & Real Property Management Special Tests & Provisions Questioned Costs

Responsible Official’s Plan: • The District will establish a policy and implement internal control procedures regarding the review of all grant award letters to ensure that the District is aware of all requirements that are imposed on the District with accepting the funds. • Timeline for completion ...

Responsible Official’s Plan: • The District will establish a policy and implement internal control procedures regarding the review of all grant award letters to ensure that the District is aware of all requirements that are imposed on the District with accepting the funds. • Timeline for completion of corrective action plan: December 2023 • Employee position(s) responsible for meeting the timeline: Mr. Felix Garcia, Federal Programs Director and Patricia Cordova , Federal Programs Clerk

View Audit 11604

Finding 8576 (2023-001)

Material Weakness 2023

Mercy Retirement and Care Center

CA

Equipment & Real Property Management Internal Control / Segregation of Duties Special Tests & Provisions

Internal Controls over inventory management (Material Weakness) Response and Corrective Action Plan: The impact of COVID on the Mercy Brown Bag program's execution and associated inventory documentation was significant. It necessitated the restructuring of historical food distribution practices wit...

Internal Controls over inventory management (Material Weakness) Response and Corrective Action Plan: The impact of COVID on the Mercy Brown Bag program's execution and associated inventory documentation was significant. It necessitated the restructuring of historical food distribution practices with recipients and the increase in food provided through the TEFAP program. Priority was given to distributing food to recipients, despite limited staffing caused by the increased operational workload and social distancing requirements. Starting in FY23, the program management initiated semi-annual inventory counts, which will continue into FY24 and beyond. Additionally, an Inventory Management System was implemented at the end of FY23 and will be used throughout FY24, starting on July 1, 2023. Responsible Person: Janice Roberts, Program Director, under the oversight of the Mercy Executive Director. Estimated Completion Date: July 1, 2023

View Audit 11593

Finding 8560 (2023-003)

Material Weakness 2023

Minnetonka Public Schools, Isd #276

MN

Questioned Costs Procurement, Suspension & Debarment § 200.318 § 200.321

2023-003 Material weakness in internal control over compliance and compliance for procurement Recommendation: We recommend that the District review its procedures and controls over procurement to ensure that all procurements are documented such that a third party can clearly see and understand the...

2023-003 Material weakness in internal control over compliance and compliance for procurement Recommendation: We recommend that the District review its procedures and controls over procurement to ensure that all procurements are documented such that a third party can clearly see and understand the detailed history of the procurement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will work with their departments utilizing federal dollars to ensure the proper procurement method is utilized for all procurements and that documentation of that process is retained so its clear what considerations were made in the procurement decision. Name(s) of the contact person(s) responsible for corrective action: Paul Bourgeois, Executive Director of Finance and Operations. Planned completion date for corrective action plan: June 30, 2024.

View Audit 11580 Questioned Costs: $1

Finding 8553 (2023-004)

Significant Deficiency 2023

Gaston County

NC

Questioned Costs Cash Management Significant Deficiency § 200.516

Finding: 2023-004 Name of Contact Person: Amia Massey, Director, Human Resources Criteria: In accordance with 45 CFR 304 and the Division of Social Services Fiscal Manual, management should have an adequate system of internal control procedures in place to ensure that salaries are being paid at th...

Finding: 2023-004 Name of Contact Person: Amia Massey, Director, Human Resources Criteria: In accordance with 45 CFR 304 and the Division of Social Services Fiscal Manual, management should have an adequate system of internal control procedures in place to ensure that salaries are being paid at the approved rate in accordance with the county pay plan. Recommendation: Require the Human Resources Department and County Program Directors to implement procedures to ensure that pay rates are properly entered into the payroll processing system at the time the pay rate is established. Corrective Action/Management’s Response: Management concurs with this finding and will adhere to the Corrective Action Plan in this audit report. The County will pursue the automation of the Personnel Action Form (PAF) in Munis. As this will take several months to complete, the county has implemented the following temporary measures: • HR staff responsible for entering new hires or any other pay changes into the county’s personnel system will be required to give the processed paper PAF to their supervisor prior to the end of each pay period • The supervisor will review the PAF, comparing it to Munis to ensure the hourly rate in the personnel system matches the submitted PAF • If correct, the supervisor will then sign off on the PAF and return it to the entering HR staff member for inclusion in the employee’s personnel file • If the supervisor detects an error, they will indicate as such to the entering employee, so the error can be corrected • This process must be completed prior to the end of each applicable pay period to ensure pay changes are correct for that pay period and/or any errors are corrected prior to payroll processing • It will be the entering HR staff member’s responsibility to ensure they have received all PAFs back from their supervisor prior to the end of each applicable pay period Proposed Completion Date: Management will implement the temporary measures immediately. Completion of the automation of the PAF in Munis should take six (6) to nine (9) months (5/21/2023 to 8/21/2023).

View Audit 11552

Finding 8550 (2023-002)

Significant Deficiency 2023

Gaston County

NC

Questioned Costs Eligibility Significant Deficiency

Finding: 2023-002 Name of Contact Person: Angela Karchmer, Social Services Director Criteria: In accordance with 45 CFR 1356 and the Child Welfare Funding Manual, documentation must be maintained to support eligibility determinations under the requirements of IV-E and the Development Disabiliti...

Finding: 2023-002 Name of Contact Person: Angela Karchmer, Social Services Director Criteria: In accordance with 45 CFR 1356 and the Child Welfare Funding Manual, documentation must be maintained to support eligibility determinations under the requirements of IV-E and the Development Disabilities Assistance and Bill of Rights Act of 2000. Recommendation: Caseworkers should verify all documents are completed and retained in the applicant’s casefile. Corrective Action/Management’s Response: Management concurs with this finding and will adhere to the Corrective Action Plan in this audit report. The County has implemented the following process: • Supervisors will review 5120 forms for appropriate signatures and eligibility, after, forms will be sent through QA for a second level review. • Training on how to appropriately complete DSS form 5120 will be completed for every employee in CFS annually. • CFS QA will conduct annual audits of form 5120 to ensure compliance with required signatures. • Internal Audits will be reviewed with DSS management every six months to ensure appropriate internal controls are in place for the completion of DSS form 5120. Any Gaps in the system will be addressed immediately through an internal corrective action plan. Proposed Completion Date: Management and the Board will implement the above procedures immediately.

View Audit 11552

Finding 8546 (2023-001)

Material Weakness 2023

Gaston County

NC

Questioned Costs Cash Management Material Weakness § 200.516

Finding: 2023-001 Name of Contact Person: Angela Karchmer, Social Services Director Criteria: In order for costs to be allowable for purposes of reimbursement they must be allowable in accordance with 45 CFR section 1356.60 and the NC Division of Social Services Manual. All County Department of...

Finding: 2023-001 Name of Contact Person: Angela Karchmer, Social Services Director Criteria: In order for costs to be allowable for purposes of reimbursement they must be allowable in accordance with 45 CFR section 1356.60 and the NC Division of Social Services Manual. All County Department of Social Services employees which provide direct services must maintain daysheets in accordance with the NC Department of Social Services Information System Policy. Recommendation: Require the County Program Directors to implement procedures to ensure that daysheets are properly supported by documentation of time charged to each program. Corrective Action/Management’s Response: Management concurs with this finding and will adhere to the Corrective Action Plan in this audit report. The County has implemented the following process: Daysheet/Documentation Reviews: • QA are conducting random checks bi-weekly to ensure daysheets and documentation are coded correctly. • QA maintains a log of all audits completed. • Audit results are sent to supervisors and social workers for review of the findings. If errors are found discussion takes place regarding how to correct errors. • Supervisors conduct random checks of daysheets and discuss finding during supervision. • All new staff are required within 30 days to watch the state webinar on daysheet entry and take a quiz to insure comprehension. • Daysheet trainings are conducted twice a year for all staff. • DSS Management will work with the Gaston County IT department to upgrade the current daysheet system to allow for better tracking of employee daysheets. • Children and Family Services supervisors will be required to conduct 1 intensive daysheet review per worker each month, attaching eligibility determination paperwork, narratives verifying the work, and ensuring the appropriate funding code is used in daysheets. This paperwork will be reviewed by the program coordinator and administer via an electronic system (Polimorphic). • Supervisors will ensure daysheets are current within 7 days, minimizing errors, and ensuring accuracy. Proposed Completion Date: Management and the Board will implement the above procedures immediately.

View Audit 11552 Questioned Costs: $1

Finding 8528 (2023-001)

Significant Deficiency 2023

Lutheran Family Services of Virginia, Inc. Dba Encircle

VA

Questioned Costs Cash Management Reporting

Department of Health and Human Services Lutheran Family Services of Virginia, Inc. and Subsidiaries d/b/a enCircle respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. ...

Department of Health and Human Services Lutheran Family Services of Virginia, Inc. and Subsidiaries d/b/a enCircle respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 3906 Electric Road Roanoke, Virginia 24018 Audit Period: Year ending June 30, 2023 The finding from the June 30, 2023 schedule of findings and questioned costs is discussed below. Findings – Financial Statement Audit NONE. Findings – Federal Award Programs Audits Department of Health and Human Services 2023-001: Unaccompanied Alien Children – ALN #93.676, Activities Allowed/Unallowed; Allowable Costs and Period of Performance and controls over Activities Allowed/Unallowed; Allowable Costs and Period of Performance. Significant Deficiency Criteria and Condition: Under the requirements of the Uniform Guidance, the drawdown of federal funds must be based on actual expenditures incurred. Context: We tested twenty-five reimbursed amounts from various awards. We noted two instances where the Organization obtained federal funds without incurring the actual expenditure. We also noted one instance where the expenditure occurred outside of the budget period. Cause: The Organization did not properly allocate expenditures within their general ledger and did not have an adequate review process in place. Effect: The lack of an adequate review process can cause federal funds to be obtained prior to the actual expenditure is incurred. Recommendation: We recommend that the Organization develop a review process to ensure the drawdown of federal funds does not occur before funds are expended and that the Organization submit expenditures incurred in the budget period. Action Taken: Management has implemented enhanced review processes to ensure the drawdown of Federal funds does not occur before funds are expended and that enCircle submits only expenditures incurred during the budget period. Name of Contact Person: David Pruett, Chief Financial Officer

View Audit 11512 Questioned Costs: $1

Finding 8518 (2023-001)

Significant Deficiency 2023

Mid Michigan College

MI

Questioned Costs Special Tests & Provisions Allowable Costs / Cost Principles

Auditor Description of Condition and Effect. The most recent Gramm Leach Bliley Policy fails to address the assessment of apps that are developed by the institution. As a result of this condition, the College isn't meeting the safeguard requirements necessary to comply with the FTC. In addition, th...

Auditor Description of Condition and Effect. The most recent Gramm Leach Bliley Policy fails to address the assessment of apps that are developed by the institution. As a result of this condition, the College isn't meeting the safeguard requirements necessary to comply with the FTC. In addition, the lack of safeguard controls creates an increased risk to highly sensitive data that is possessed by the College. Auditor Recommendation. We recommend that the College implement procedures to ensure that all Gramm Leach Bliley Policies are met and verified by a second individual. Corrective Action. Currently, the College is reviewing the compliance requirements for Gramm Leach Bliley and will amend the current policy to ensure the assessment of apps developed by the institution is covered within the policy. Responsible Person. Kirk Lehr, Director of IT Anticipated Completion Date. June 30, 2024

View Audit 11503

Finding 8515 (2023-002)

Material Weakness 2023

Dearborn Heights School District #7

MI

Questioned Costs Special Tests & Provisions Procurement, Suspension & Debarment

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: The one contract selected for testing th...

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: The one contract 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: District officials will ensure that construction contracts contain these requirements during the bid process. Responsible Person: Maria Gistinger, Interim Business Manager Anticipated Completion Date: June 30, 2024

View Audit 11501 Questioned Costs: $1

Finding 8513 (2023-001)

Significant Deficiency 2023

Assisi Village, Inc.

LA

Allowable Costs / Cost Principles Questioned Costs Matching / Level of Effort / Earmarking § 200.303

j) Corrective Action Plan While appropriate controls exist relative to invoice review and allocation of invoices, opportunities exist to retrain staff to further enhance these controls. k) Anticipated Completion Date June 28, 2023 l) Name of Contract Person for Corrective Action Heather Landry, Dire...

j) Corrective Action Plan While appropriate controls exist relative to invoice review and allocation of invoices, opportunities exist to retrain staff to further enhance these controls. k) Anticipated Completion Date June 28, 2023 l) Name of Contract Person for Corrective Action Heather Landry, Director Accounting

View Audit 11485

Finding 8508 (2023-002)

Material Weakness 2023

Lancaster County School District 145

NE

Internal Control / Segregation of Duties Questioned Costs Material Weakness

October 25, 2023 School District No. 55-0145, Waverly, 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 ...

October 25, 2023 School District No. 55-0145, Waverly, 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 Mikal Shalikow at (402) 786-2321.

View Audit 11480

Finding 8506 (2023-002)

Material Weakness 2023

David City Public Schools

NE

Internal Control / Segregation of Duties Questioned Costs Material Weakness

October 25, 2023 School District No. 12-0056, David City, 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. 12-0056, David City, 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 Chad Denker at (402) 367-4590.

View Audit 11479

Finding 8503 (2023-001)

Significant Deficiency 2023

Burrell-Preferred, Inc.

MO

Questioned Costs Reporting

The Director of Grants Accounting has reviewed the procedures surrounding Provider Relief Funds reporting and made the necessary changes to ensure on-going compliance to address the following significant deficiency noted in the 6.30.23 single audit. Root Cause: The root cause of the finding was hu...

The Director of Grants Accounting has reviewed the procedures surrounding Provider Relief Funds reporting and made the necessary changes to ensure on-going compliance to address the following significant deficiency noted in the 6.30.23 single audit. Root Cause: The root cause of the finding was human error and version control of the reporting file. All accurate reporting information was prepared and available for submission. Inadvertently, an outdated reporting file was uploaded to the reporting portal instead of the correct information. Action Plan: 1) The Director of Grants Accounting will provide training on version control of documents on 12/20/23 and annually thereafter. 2) Two additional experienced grants accounting team members have been added on 11/13/23 to allow for additional compliance expertise and review capacity. 3) All future Provider Relief funds reporting will have management review before submission. Responsible Individual: Ruth Shryack, Director of Grants Accounting (ruth.shryack@pfh.org)

View Audit 11471

Finding 8496 (2023-001)

None 2023

Aurora University

IL

Questioned Costs Procurement, Suspension & Debarment § 200.318 § 200.326

Finding 2023-001 Information on the federal program: Federal Program Name: COVID-19 Higher Education Emergency Relief Fund (HEERF) – COVID-19 HEERF Minority Serving Institutions (MSIs) Federal Agency: U.S. Department of Education Federal Assistance Listing Number: 84.425L Award Y...

Finding 2023-001 Information on the federal program: Federal Program Name: COVID-19 Higher Education Emergency Relief Fund (HEERF) – COVID-19 HEERF Minority Serving Institutions (MSIs) Federal Agency: U.S. Department of Education Federal Assistance Listing Number: 84.425L Award Year: July 6, 2020 – June 30, 2023 Criteria or Specific Requirement: Procurement, Suspension and Debarment Condition: The University’s procurement policy does not contain adequate documentation to demonstrate compliance with federal procurement regulations. (Deficiency) Corrective Action Planned: The University will review the federal procurement requirements and revise procurement policies to incorporate all required elements of the federal procurement regulations. Contact Person Responsible for Corrective Action: Sharon Maxwell, Senior Vice President for Business and Finance Anticipated Completion Date: October 31, 2023

View Audit 11411

Finding 8448 (2023-001)

Significant Deficiency 2023

Winslow Rhf Housing, Inc. Dba Winslow Manor 123-Eh091

CA

Questioned Costs Subrecipient Monitoring HUD Housing Programs

Statement of Condition 2023-001 (Assistance Listing 14.157): During the year ended September 30, 2023, the Corporation paid an expense totaling $920 on behalf of an affiliated entity without HUD approval. Recommendation: The affiliated entity should repay $920 to the Corporation. Management Respon...

Statement of Condition 2023-001 (Assistance Listing 14.157): During the year ended September 30, 2023, the Corporation paid an expense totaling $920 on behalf of an affiliated entity without HUD approval. Recommendation: The affiliated entity should repay $920 to the Corporation. Management Response: Agree. The affiliated entity repaid the Corporation $920 on November 17, 2023.

View Audit 11390 Questioned Costs: $1

Finding 8441 (2023-003)

Significant Deficiency 2023

Jefferson Parish Public School System

LA

Special Tests & Provisions Questioned Costs

Enrollment data reflects that many of our students did not return in the school years immediately following the COVID-19 pandemic. The impact of fewer students returning and graduating on time resulted in a significant decline in the cohort membership. • In the 21-22 school year, 2,236 seniors were...

Enrollment data reflects that many of our students did not return in the school years immediately following the COVID-19 pandemic. The impact of fewer students returning and graduating on time resulted in a significant decline in the cohort membership. • In the 21-22 school year, 2,236 seniors were enrolled; however, the freshmen class of 18-19 commenced with 3,574 students. • The cohort membership shifted from a freshmen class of 3,574 to a senior class of 2,236. As a result, the following plan is outlined to address the grad rate concerns. Data Analysis • Identify trends: codes most frequently used, subpopulation of students. • Create a profile of students that are exiting that develop a monitoring/warning system. • Meet with principals to discuss the impact of grad cohort on school and district SPS. • Office hours for schools requiring additional support. Inter-departmental collaboration • Engage with other departments to discuss attendance trends and impact on respective department. • Form committee to work collaboratively to address the concerns. • Train appropriate staff members (clerical staff, student support, attendance/truancy/hearing officers). Protocols • Analyze available codes in JCampus to be sure that codes not used in the district are disabled. • Develop process to ensure that all schools are using the proper codes used for exiting students. • Discuss and update the process for “no show” students. • Utilize the Louisiana e-scholar database to search for students appearing on state dropout rosters. • Contact neighboring districts to obtain verification of enrollment documents. • Engage in discussion with the state and SIS to improve measure to locate students appearing in duplicate schools. • Train appropriate staff members on updated protocols. Timeline and Specific Next Steps with Schools: 1. For schools that did not have the proper documentation to support the legitimate leave code, schools will send their school level protocol and process for securing documentation for legitimate leavers to the Executive Director of High School for a review by January 10, 2023. 2. Directors on our Data Management team will review the protocols and processes that schools sent and provide feedback by January 19th. 3. Training and support will be provided directly to schools in order to improve practices at the school level during the weeks of January 22-26 and January 29-February 2nd, 2024.

View Audit 11367

Finding 8440 (2023-007)

None 2023

Marissa Community Unit School District No. 40

IL

Questioned Costs Allowable Costs / Cost Principles Reporting

Condition: To determine that an accurate June 30, 2023 expenditure report was filed with the Illinois State Board of Education. The District reported expenses on the June 30, 2023 expenditure report that were claimed twice. Recommendation: We recommend to review for duplicate or unallowable expe...

Condition: To determine that an accurate June 30, 2023 expenditure report was filed with the Illinois State Board of Education. The District reported expenses on the June 30, 2023 expenditure report that were claimed twice. Recommendation: We recommend to review for duplicate or unallowable expenses before entering into the expenditure report and submitting. Management Response: The District will review the general ledger for duplicate or unallowable expenses before submitting quarterly reports.

View Audit 11365

Finding 8439 (2023-006)

None 2023

Marissa Community Unit School District No. 40

IL

Questioned Costs Reporting

Condition: To determine that an accurate June 30, 2023 expenditure report was filed with the Illinois State Board of Education. The District reported expenses on the June 30, 2023 expenditure report that were paid after year end. Recommendation: We recommend reconciling the general ledger AP tot...

Condition: To determine that an accurate June 30, 2023 expenditure report was filed with the Illinois State Board of Education. The District reported expenses on the June 30, 2023 expenditure report that were paid after year end. Recommendation: We recommend reconciling the general ledger AP totals to the expenditure reports before submitting. Management Response: The District will add a verification process to reconcile the general ledger AP totals to the expenditure reports before submitting.

View Audit 11365

Corrective Action Plans

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