Corrective Action Plans

Finding 8211 (2023-002)

Significant Deficiency 2023

Colorado Perinatal Care Quality Collaborative

CO

Internal Control / Segregation of Duties Questioned Costs

Condition – The Organization does not have sufficient internal controls to ensure proper approval of invoices of federal award expenses. Approval documentation for the payment of seven invoices was not maintained. Recommendation – We recommend the Organization implements a policy to ensure retention...

Condition – The Organization does not have sufficient internal controls to ensure proper approval of invoices of federal award expenses. Approval documentation for the payment of seven invoices was not maintained. Recommendation – We recommend the Organization implements a policy to ensure retention of approval documentation. Views of Responsible Officials and Planned Corrective Actions – Management agrees with the finding and has taken steps to ensure documentation and processes are adhered to. Date of Completion – 7/31/2023 Action Taken – Management has implemented additional procedures for invoice approvals to ensure documentation and processes are adhered to including educating staff with an approval matrix, incorporating approvals process into project management system and new system for retention of written approvals. Person Responsible for Corrective Action Plan – Rebecca Alderfer, Chief Executive Officer

View Audit 10794

Finding 8210 (2023-001)

Significant Deficiency 2023

Colorado Perinatal Care Quality Collaborative

CO

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

Condition – The Organization does not have sufficient internal controls to ensure proper allocations of payroll related to various programs. Recommendation – We recommend the Organization implements a policy in which employees are required to track their time based on the specific programs in order ...

Condition – The Organization does not have sufficient internal controls to ensure proper allocations of payroll related to various programs. Recommendation – We recommend the Organization implements a policy in which employees are required to track their time based on the specific programs in order to ensure that the time and effort costs are properly allocated to federal awards. Views of Responsible Officials and Planned Corrective Actions – Management agrees with the finding and has taken steps to ensure the accuracy of time and effort costs. Date of Completion – 9/30/2023 Action Taken – Management has implemented additional procedures for time tracking within their payroll system to ensure the proper allocation and approval of payroll related costs are based on actual time and effort toward the federal award. Person Responsible for Corrective Action Plan – Rebecca Alderfer, Chief Executive Officer

View Audit 10794

Finding 8204 (2023-001)

Significant Deficiency 2023

Kanawha Valley Regional Transportation Authority

WV

Procurement, Suspension & Debarment Questioned Costs § 200.303 § 200.318

2023-001 PROCUREMENT Recommendation: We recommend that the Authority implement controls to ensure that entities are not debarred, suspended, or otherwise excluded and that adequate supporting documentation is maintained. Action Taken: The Authority has implemented proper controls and procedures to...

2023-001 PROCUREMENT Recommendation: We recommend that the Authority implement controls to ensure that entities are not debarred, suspended, or otherwise excluded and that adequate supporting documentation is maintained. Action Taken: The Authority has implemented proper controls and procedures to ensure that entities that the Authority plans to enter a covered transaction with are not debarred, suspended, or other otherwise excluded. This includes performing the necessary due diligence to verify the particular vendor in question is not debarred, suspended, or other excluded. Additionally, the Authority plans to adopt additional policies and procedures to ensure that all procurement policies and procedures within the Authority's procurement manual are being followed, and that adequate documentation of these procedures is being maintained.

View Audit 10787

Finding 8196 (2023-001)

Significant Deficiency 2023

Care Resource Community Health Centers, Inc. and Related Entity

FL

Questioned Costs Reporting Matching / Level of Effort / Earmarking

CORRECTIVE ACTION PLAN October 23, 2023 Health Resources and Services Administration Care Resource Community Health Centers, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2023. ____________________________________________________________________________...

CORRECTIVE ACTION PLAN October 23, 2023 Health Resources and Services Administration Care Resource Community Health Centers, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2023. ____________________________________________________________________________________ CohnReznick LLP 1301 Avenue of the Americas New York, NY 10019 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 number assigned in the schedule. FINDINGS – FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Health and Human Services, Opioid STR (Assistance Listing Number 93.788) Finding 2023-001 – Reporting SIGNIFICANT DEFICIENCY We recommend that the Center strengthen their system of internal controls to ensure that all reporting requirements are monitored and met on a timely basis. Action Taken Management agrees with the audit finding and will strengthen internal controls and accountability to correct the deficiency. This deficiency has been corrected as of the current date. During the fiscal year, there was a data element change in the Carisk portal that required an “evaluation score” to be added to the performance outcome measures. This was not previously required. Although data was uploaded on a monthly basis to the Carisk portal, the change caused the data to be rejected as an “error” resulting in measures not being uploaded. This was discovered in the BBHC February 2023 desk review of July - December 2022 data. A corrective action plan was recommended, prepared, and accepted by BBHC. The “evaluation score” was not part of the template in the electronic medical record (NextGen) therefore data could not be uploaded and was rejected. Once discovered, the data element was added to the template within the electronic medical record and data uploads of performance outcome measures were able to be extracted and successfully uploaded to the Carisk portal. The screening tool to produce the “evaluation score” is being added to the electronic health record and will be included in the workflow of the Behavioral Health Providers so that it may be captured for performance outcomes and discharges. This process requires the Care Resource Data Analytics team and external data consultants and service providers to create the templates. During the fiscal year, invoices are due on the 10th of the month unless the tenth falls on a weekend or a holiday in which case the invoices are due the following business day. There are times where extensions are necessary due to portal uploads or data corrections. Approval is given by the contract manager of BBHC. Approvals have been granted verbally and in writing (email). In the case of the invoice for the month of May 2023, verbal approval was provided, however not documented. In the future, all requests if approved verbally, will be confirmed in writing (email) to ensure proper supporting documentation of the approval. If the Health Resources and Services Administration has questions regarding this plan, please call Keenan Karwan, Chief Financial Officer at 305 - 576-1234 x203. Sincerely yours, Keenan Karwan

View Audit 10762

Finding 8195 (2023-003)

Significant Deficiency 2023

Washington County

NC

Questioned Costs Eligibility

Finding: 2023-003 Name of Contact Person: Tammy Mixon, Medicaid Supervisor Corrective Action: Proposed Completion Date: Section III. Federal Award Findings and Questioned Costs Missy Dixon, Finance Officer COUNTY OF WASHINGTON BOARD OF COMMISSIONERS The County Finance Office had already identified t...

Finding: 2023-003 Name of Contact Person: Tammy Mixon, Medicaid Supervisor Corrective Action: Proposed Completion Date: Section III. Federal Award Findings and Questioned Costs Missy Dixon, Finance Officer COUNTY OF WASHINGTON BOARD OF COMMISSIONERS The County Finance Office had already identified this issue and had added the costs to our Fixed Asset List indicating that these expenses were prior period. Both the Finance Officer and the Deputy Finance Officer have always and will continue to add and review purchases and projects throughout the fiscal year and at year end with our Contracted CPA. Immediately For the Year Ended June 30, 2023 POST OFFICE BOX 1007 Corrective Action Plan PLYMOUTH, NORTH CAROLINA 27962 OFFICE (252) 793-5823 FAX (252) 793-1183 Section II. Financial Statement Findings This was discussed with our OST Rep. and received clarification of policy on 09/15/2023 by conference call and now Adult workers are following clarification by policy to claim 100% of account, unless written statements change approval criteria. Staff was advised by phone conference with the Operation Support Team staff member Paula Taylor on 9/15/2023 regarding policy clarification on joint bank accounts (other than spouse), and follow up email was received from Ms. Taylor same date and forwarded to staff from Supervisor. Caseworkers have been reminded and trained by state Webinar that the Work Number (TWN) must not be run outside of NC Fast. There is no exception for running TWN unless advised otherwise by state personnel. Caseworkers must reach out to Supervisor for a ticket to be authorized by the state prior to running TWN outside of NC Fast. This case was completed before the 8/24/2021 training about TWN. TWN training was on 10/12/2023 and 2 Fact Sheets were forwarded to the caseworkers the same day which was provided on 10/12/2023 to go with the training. Medicaid workers also heard about TWN being required in NCFAST (page 47) in March 2023 (3/8/, 3/14, 3/16, 3/21) training provided to Medicaid Workers titled 2023 Recertification Refresher Training and the PDF of that training was provided on 5/22/2023 to staff and forwarded same day to caseworkers. Also the Q & A sent to workers on 4/4/2023 and updated to include the TWN guidance on 4/25/2023 attached TWN questions from the March 2023 was forwarded to caseworkers the same day.

View Audit 10750

Finding 8194 (2023-002)

Significant Deficiency 2023

Washington County

NC

Questioned Costs Eligibility

Finding: 2023-002 Name of Contact Person: Tammy Mixon, Medicaid Supervisor Corrective Action: Proposed Completion Date: Finding: 2023-003 Name of Contact Person: Tammy Mixon, Medicaid Supervisor Corrective Action: Proposed Completion Date: Section III. Federal Award Findings and Questioned Costs Mis...

Finding: 2023-002 Name of Contact Person: Tammy Mixon, Medicaid Supervisor Corrective Action: Proposed Completion Date: Finding: 2023-003 Name of Contact Person: Tammy Mixon, Medicaid Supervisor Corrective Action: Proposed Completion Date: Section III. Federal Award Findings and Questioned Costs Missy Dixon, Finance Officer COUNTY OF WASHINGTON BOARD OF COMMISSIONERS The County Finance Office had already identified this issue and had added the costs to our Fixed Asset List indicating that these expenses were prior period. Both the Finance Officer and the Deputy Finance Officer have always and will continue to add and review purchases and projects throughout the fiscal year and at year end with our Contracted CPA. Immediately For the Year Ended June 30, 2023 POST OFFICE BOX 1007 Corrective Action Plan PLYMOUTH, NORTH CAROLINA 27962 OFFICE (252) 793-5823 FAX (252) 793-1183 Section II. Financial Statement Findings This was discussed with our OST Rep. and received clarification of policy on 09/15/2023 by conference call and now Adult workers are following clarification by policy to claim 100% of account, unless written statements change approval criteria. Staff was advised by phone conference with the Operation Support Team staff member Paula Taylor on 9/15/2023 regarding policy clarification on joint bank accounts (other than spouse), and follow up email was received from Ms. Taylor same date and forwarded to staff from Supervisor.

View Audit 10750

Finding 8191 (2023-001)

None 2023

High Desert Education Service District

OR

Questioned Costs Allowable Costs / Cost Principles

Description of Finding: The District charged prior period wages and associated payroll costs to the High School Equivalency Program award. While the costs are allowable and within the grant period, a waiver from the federal agency allowing prior-year costs was not obtained. This results in a questio...

Description of Finding: The District charged prior period wages and associated payroll costs to the High School Equivalency Program award. While the costs are allowable and within the grant period, a waiver from the federal agency allowing prior-year costs was not obtained. This results in a questioned cost of $35,844. Statement of Concurrence: The District agrees with this finding. Corrective Action: We have communicated with the federal agency overseeing this grant, and have requested approval and a documented waiver. This is currently being reviewed by the agency. We believe that these questioned costs are allowable and in line with the requirements of the grant. If the requested waiver is denied, the District will utilize alternative funding to cover the questioned costs. Projected Completion Date: We expect this matter to be resolved by the end of January 2024.

View Audit 10748 Questioned Costs: $1

Finding 8183 (2023-003)

Significant Deficiency 2023

Lawrence Technological University

MI

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

Condition: The University had one of the minimum safeguards written down within its information security program during the fiscal year. Planned Corrective Action: The University does have information security controls in place. While we have implemented these controls and safeguards, we acknowledg...

Condition: The University had one of the minimum safeguards written down within its information security program during the fiscal year. Planned Corrective Action: The University does have information security controls in place. While we have implemented these controls and safeguards, we acknowledge they are not documented in our formal policies. Our corrective action is to have these controls formalized and documented in the coming year. Contact person responsible for corrective action: Linda L Height, VP Finance Anticipated Completion Date: June 30, 2024

View Audit 10743

Finding 8179 (2023-002)

Significant Deficiency 2023

Lawrence Technological University

MI

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

Condition: The University did not report certain students' status to NSLDS in a timely manner during the fiscal year Planned Corrective Action: The University Team will review status updates for all students that continue enrollment from one semester to another (May to Summer) to be sure their previ...

Condition: The University did not report certain students' status to NSLDS in a timely manner during the fiscal year Planned Corrective Action: The University Team will review status updates for all students that continue enrollment from one semester to another (May to Summer) to be sure their previous and new status both appear in NSLDS. All the students that were identified had continued with a new degree program in the summer, so the corrective action plan we are implementing will catch any issue before their new enrollment information is updated to NSLDS. Contact person responsible for corrective action: Noreen Ferguson, Registrar Anticipated Completion Date: December 31, 2023

View Audit 10743

Finding 8178 (2023-001)

Significant Deficiency 2023

Lawrence Technological University

MI

Questioned Costs Reporting Significant Deficiency

Condition: The institutional report for the quarter ended September 30, 2022 was inaccurate. Planned Corrective Action: LTU has completed using all HEERF funds and have closed our reporting to them. No further reports will be required. Contact person responsible for corrective action: Linda L Hei...

Condition: The institutional report for the quarter ended September 30, 2022 was inaccurate. Planned Corrective Action: LTU has completed using all HEERF funds and have closed our reporting to them. No further reports will be required. Contact person responsible for corrective action: Linda L Height, VP Finance Anticipated Completion Date: N/A

View Audit 10743

Finding 8163 (2023-001)

Material Weakness 2023

Johnson University

TN

Questioned Costs Student Financial Aid Material Weakness

Finding Reference Number: 2023-001 Initial Fiscal Year: 2023 Summary of Finding: Material Weakness: Gramm-Leach-Bliley Act (GLBA) (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268) Entity’s Corrective Action Plan Due to turnover within the IT Department, GLBA requiremen...

Finding Reference Number: 2023-001 Initial Fiscal Year: 2023 Summary of Finding: Material Weakness: Gramm-Leach-Bliley Act (GLBA) (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268) Entity’s Corrective Action Plan Due to turnover within the IT Department, GLBA requirements were not communicated well to incoming staff or to the organization. Once GLBA requirements were discovered, a plan was developed to begin implementing GLBA controls and revise our security plan. The plan to bring the organization into GLBA compliance was developed for the 2023-2024 school year and was not in effect before this audit. The IT Department, and key stakeholders within the organization, are working to ensure GLBA compliance within the next year.. Anticipated Completion Date: September 21, 2023 Name and Title of Responsible Person: Luke Edwards, Director of IT.

View Audit 10714

Finding 8162 (2023-006)

Significant Deficiency 2023

Johnson University

TN

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

Finding Reference Number: 2023-006 Initial Fiscal Year: 2023 Summary of Finding: Significant Deficiency: Exit Counseling (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268) Entity’s Corrective Action Plan Corrective Action Plan Summary: Once IT was made aware of the issu...

Finding Reference Number: 2023-006 Initial Fiscal Year: 2023 Summary of Finding: Significant Deficiency: Exit Counseling (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268) Entity’s Corrective Action Plan Corrective Action Plan Summary: Once IT was made aware of the issues, we implemented changes to the process. The action code was discontinued, and our database administrator developed a custom database table used only for tracking Financial Aid communications. This custom table tracks the student’s organizational ID number, email address, communication code (EXIT for exit counseling emails), date/time the email was processed, and the status returned by the process used to send emails. Please note that this status only checks whether the process succeeded, it does not check whether the email was successfully sent. The Financial Aid Department is still copied in all emails sent at their main email address (currently FinancialAidTN@Johnsonu.edu). The Financial Aid Department has the responsibility to alert the IT Department if they are not receiving emails as expected. Once the IT Department has been alerted of an issue, the IT Department can start working to resolve the issue. For long-term reliability of communications, Johnson University has purchased and is implementing a new Financial Aid software platform. This will give us an opportunity to work towards reliable communications, not just reliable logging of process failures or successes. Anticipated Completion Date: September 21, 2023 Explanation: The corrective action plan was taken to resolve the prior year finding, helping to ensure that future dates are accurate. Name and Title of Responsible Person: Luke Edwards, Director of IT.

View Audit 10714

Finding 8161 (2023-005)

Significant Deficiency 2023

Johnson University

TN

Questioned Costs Procurement, Suspension & Debarment Student Financial Aid

Finding Reference Number: 2023-005 Initial Fiscal Year: 2023 Summary of Finding: Significant Deficiency: Disbursement Notifications (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268) Entity’s Corrective Action Plan Corrective Action Plan Summary: Once IT was made aware ...

Finding Reference Number: 2023-005 Initial Fiscal Year: 2023 Summary of Finding: Significant Deficiency: Disbursement Notifications (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268) Entity’s Corrective Action Plan Corrective Action Plan Summary: Once IT was made aware of the issues, we implemented changes to the process. The action code was discontinued, and our database administrator developed a custom database table used only for tracking Financial Aid communications. This custom table tracks the student’s organizational ID number, email address, communication code (MAND for mandatory loan emails), date/time the email was processed, and the status returned by the process used to send emails. Please note that this status only checks whether the process succeeded, it does not check whether the email was successfully sent. The Financial Aid Department is still copied in all emails sent at their main email address (currently FinancialAidTN@Johnsonu.edu). The Financial Aid Department has the responsibility to alert the IT Department if they are not receiving emails as expected. Once the IT Department has been alerted of an issue, the IT Department can start working to resolve the issue. For long-term reliability of communications, Johnson University has purchased and is implementing a new Financial Aid software platform. This will give us an opportunity to work towards reliable communications, not just reliable logging of process failures or successes. Anticipated Completion Date: September 21, 2023 Explanation: The corrective action plan was taken to resolve the prior year finding, helping to ensure that future dates are accurate. Name and Title of Responsible Person: Luke Edwards, Director of IT.

View Audit 10714

Finding 8157 (2023-004)

Significant Deficiency 2023

Johnson University

TN

Questioned Costs Student Financial Aid Reporting

Finding Reference Number: 2023-004 Initial Fiscal Year: 2023 Summary of Finding: Significant Deficiency: The University Did Not Timely Complete Return to Title IV Funds (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268, Federal Pell Grant Program, ALN #84.063) Entity’s ...

Finding Reference Number: 2023-004 Initial Fiscal Year: 2023 Summary of Finding: Significant Deficiency: The University Did Not Timely Complete Return to Title IV Funds (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268, Federal Pell Grant Program, ALN #84.063) Entity’s Corrective Action Plan Corrective Action Plan Summary: When processing the R2T4s for these three students the Director looked at the current date on the form and processed them according to the current date and not the date of withdrawal. For these students due to the date difference went from being in the greater than 60% category where a R2T4 was not necessary to now needing one processed. The university has implemented an audit process where by the date entered can be more easily verified to ensure accuracy. This date and the withdrawal date or LDA are now added to a withdrawal form that is shared between departments so that any variance will be easily identified. Anticipated Completion Date: September 21, 2023 Explanation: The corrective action plan was taken to resolve the prior year finding, helping to ensure that future dates are accurate. Name and Title of Responsible Person: Rocky Christensen, Director of Financial Aid.

View Audit 10714 Questioned Costs: $1

Finding 8156 (2023-003)

Significant Deficiency 2023

Johnson University

TN

Questioned Costs Student Financial Aid Significant Deficiency

Finding Reference Number: 2023-003 Initial Fiscal Year: 2023 Summary of Finding: Significant Deficiency: Return to Title IV Funds (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268; Federal Pell Grant Program, ALN #84.063) Entity’s Corrective Action Plan Corrective Actio...

Finding Reference Number: 2023-003 Initial Fiscal Year: 2023 Summary of Finding: Significant Deficiency: Return to Title IV Funds (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268; Federal Pell Grant Program, ALN #84.063) Entity’s Corrective Action Plan Corrective Action Plan Summary: When setting the R2T4 dates in the system we had failed to count the Saturday and Sunday preceding the break period of five days or more. The university has addressed the issue for the future POE periods and implemented a three step verification process moving forward. The three step verification involves two additional staff verifying the dates in the system to ensure accuracy. Anticipated Completion Date: September 21, 2023 Explanation: The corrective action plan was taken to resolve the prior year finding, helping to ensure that future dates are accurate. Name and Title of Responsible Person: Rocky Christensen, Director of Financial Aid.

View Audit 10714 Questioned Costs: $1

Finding 8155 (2023-002)

Significant Deficiency 2023

Johnson University

TN

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

Finding Reference Number: 2023-002 Initial Fiscal Year: 2023 Summary of Finding: Significant Deficiency: Documentation Regarding Offer of a Post- Withdrawal Disbursement (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268; Federal Pell Grant Program, ALN #84.063) Entity’s...

Finding Reference Number: 2023-002 Initial Fiscal Year: 2023 Summary of Finding: Significant Deficiency: Documentation Regarding Offer of a Post- Withdrawal Disbursement (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268; Federal Pell Grant Program, ALN #84.063) Entity’s Corrective Action Plan Corrective Action Plan Summary: The university was not documenting the PWD notification that happens with students as part of our exit process. While the university was completing this the lack of documentation has been addressed. The university now has the student verify receipt of this information on the withdrawal form. Anticipated Completion Date: September 21, 2023 Name and Title of Responsible Person: Rocky Christensen, Director of Financial Aid.

View Audit 10714 Questioned Costs: $1

Finding 8132 (2023-004)

Significant Deficiency 2023

Hoover-Schrum Memorial School District 157

IL

Allowable Costs / Cost Principles Questioned Costs Subrecipient Monitoring § 200.403 § 200.415

Condition: A sample of 118 payroll-related expenditures were randomly selected for testing using a random sampling approach, of which included a total of 37 district employees paid & claimed under this grant. These payroll-related expenditures were reviewed to determine if appropriate internal contr...

Condition: A sample of 118 payroll-related expenditures were randomly selected for testing using a random sampling approach, of which included a total of 37 district employees paid & claimed under this grant. These payroll-related expenditures were reviewed to determine if appropriate internal controls were implemented and applicable compliance requirements were met. Upon completing this testing, we noted the following discrepancies: -There were 4 employee salary & benefits claimed that were not included in the 22-4998-E3 grant budget detail. The budget specified teachers & paraprofessionals, and support staff were not included, resulting in known questioned costs of $4,857.50. -There were 11 employees where a portion of the claimed payroll & benefits were deemed allowable per the budget but $8,947.88 was deemed not allowable, resulting in known questioned costs of $8,947.88. -Additionally, there were $6,686.25 of the employee salary & benefits that was not deemed allowable per the budget as the pay period dates did not align with “loss of learning” related pay dates or other approved activities. Plan: The District will review its policies and procedures to ensure that potential expenditures are approved are deemed to be allowable before spending federal funds. In addition, the District will consider implementing a monitoring process to ensure that control procedures are being followed. Anticipated Date of Completion: 6/30/2024 Name of Contact Person: Dr. Dwayne E. Evans, Superintendent of Schools Management Response: The District is currently strengthening internal control procedures over grant reporting and monitoring.

View Audit 10700 Questioned Costs: $1

Finding 8130 (2023-006)

None 2023

Hoover-Schrum Memorial School District 157

IL

Questioned Costs Cash Management Reporting

Condition: During our testing of reimbursements, we noted that the District reported incorrect meal counts on their submitted reimbursement claim forms for the months of October 2022 and May 2023. We tested 2 months of reimbursement claims submitted by the District based on daily attendance records ...

Condition: During our testing of reimbursements, we noted that the District reported incorrect meal counts on their submitted reimbursement claim forms for the months of October 2022 and May 2023. We tested 2 months of reimbursement claims submitted by the District based on daily attendance records for breakfast and lunch. Of the 4 meal counts tested (2 months of breakfast and 2 months of lunch), we identified three variances where the count claimed for reimbursement did not agree to the underlying records per the school district. Plan: The District will ensure that supporting counts for each months claims are retained and properly reconciled to reimbursement requests. Anticipated Date of Completion: 6/30/2024 Name of Contact Person: Dr. Dwayne E. Evans, Superintendent of Schools Management Response: The District is currently strengthening internal control procedures over grant reporting and monitoring.

View Audit 10700 Questioned Costs: $1

Finding 8129 (2023-005)

None 2023

Hoover-Schrum Memorial School District 157

IL

Questioned Costs Procurement, Suspension & Debarment

Condition: The District did not claim expenditures in conformity with the approved detail budget. Plan: The District will periodically review the itemized budget and file amendments as necessary for any changes to ensure purchases conform. Anticipated Date of Completion: 6/30/2024 Name of Contact Pe...

Condition: The District did not claim expenditures in conformity with the approved detail budget. Plan: The District will periodically review the itemized budget and file amendments as necessary for any changes to ensure purchases conform. Anticipated Date of Completion: 6/30/2024 Name of Contact Person: Dr. Dwayne E. Evans, Superintendent of Schools Management Response: The District is currently strengthening internal control procedures over grant reporting and monitoring.

View Audit 10700 Questioned Costs: $1

Finding 8128 (2023-003)

Significant Deficiency 2023

Hoover-Schrum Memorial School District 157

IL

Questioned Costs Reporting § 200.302

Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District overclaimed $134,309 of expenditures at 6/30/23. Plan: The District will review its policies and procedures and implement change...

Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District overclaimed $134,309 of expenditures at 6/30/23. Plan: The District will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Furthermore, the District will adequately document claimed expenditures that are consistent with the terms and conditions of each grant agreement. Anticipated Date of Completion: 6/30/2024 Name of Contact Person: Dr. Dwayne E. Evans, Superintendent of Schools Management Response: The District is currently strengthening internal control procedures over grant reporting and monitoring.

View Audit 10700 Questioned Costs: $1

Finding 8102 (2023-001)

Significant Deficiency 2023

Realife Cooperative of Coon Rapids

MN

Questioned Costs Reporting Internal Control / Segregation of Duties

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

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

View Audit 10676

Finding 8101 (2023-001)

Significant Deficiency 2023

School District Fremont Re-1

CO

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

2023-001 Eligibility for Teacher and Principal Training and Recruiting Fund Federal program: ALN 84.367 Teacher and Principal Training and Recruiting Fund Federal agency: U.S. Department of Education Pass-through entity: Colorado Department of Education Criteria: An LEA applies ...

2023-001 Eligibility for Teacher and Principal Training and Recruiting Fund Federal program: ALN 84.367 Teacher and Principal Training and Recruiting Fund Federal agency: U.S. Department of Education Pass-through entity: Colorado Department of Education Criteria: An LEA applies to the SEA for program funding and the amount of the LEA’s allocation that the SEA provides is based on the poverty measure that is reported to the SEA. In this case the District used free and reduced lunch counts to as the poverty measure to report to the SEA. Condition: While we believe the District accurately reported the poverty measure to the SEA, the District was unable to timely provide supporting schedules that tied back to the data reported to the SEA. Management Response and Planned Corrective Actions Criteria: Management agrees with this finding and is working on implementing a verification and reconciliation process and will ensure that future reports are maintained at the time of reporting. Responsibility for Corrective Action: Heidi Anderson, CFO Anticipated Completion Date: Fall 2023

View Audit 10675

Finding 8094 (2023-002)

Material Weakness 2023

Farmington Municipal School District No. 5

NM

Questioned Costs Subrecipient Monitoring Material Weakness

Auditor’s Recommendation: The auditor recommends the District implement controls to ensure student files are complete and accurate and conduct training to for Title I personnel and school sites over the appropriate level of written documentation required for different situations. Views of Responsibl...

Auditor’s Recommendation: The auditor recommends the District implement controls to ensure student files are complete and accurate and conduct training to for Title I personnel and school sites over the appropriate level of written documentation required for different situations. Views of Responsible Officials of Auditee: The district will continue to strengthen current controls and implementnew controls to ensure student files are complete and accurate. This will include training registrars to enhance documentation that is obtained to support the student records for all situations in which a student may be removed from designated cohort.

View Audit 10647

Finding 8090 (2023-002)

Significant Deficiency 2023

Counseling Clinic, Inc.

AR

Questioned Costs Reporting Internal Control / Segregation of Duties § 200.329 § 200.332

Failure to Properly Track Grant Expenditures Recommendation: We recommend that the Clinic maintains an effort to track federal and state funding and expenditures separate from regular program expenditures, inquiring of granting agencies if needed. Action Taken: Management is now properly tracking ...

Failure to Properly Track Grant Expenditures Recommendation: We recommend that the Clinic maintains an effort to track federal and state funding and expenditures separate from regular program expenditures, inquiring of granting agencies if needed. Action Taken: Management is now properly tracking grant expenditures and can accurately state quantities of grant expenditures.

View Audit 10641

Finding 8089 (2023-001)

Significant Deficiency 2023

Counseling Clinic, Inc.

AR

Questioned Costs Reporting § 200.508 § 200.510

Failure to Inform Auditors of the Need for A Single Audit Recommendation: We recommend that Counseling Clinic updates and maintains a SEFA or other tracking protocol of total expenditures on a federal level throughout the year. Action Taken: Management is now properly tracking grant expenditures a...

Failure to Inform Auditors of the Need for A Single Audit Recommendation: We recommend that Counseling Clinic updates and maintains a SEFA or other tracking protocol of total expenditures on a federal level throughout the year. Action Taken: Management is now properly tracking grant expenditures and can accurately state quantities of grant expenditures.

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