Corrective Action Plans

Finding 6597 (2023-001)

Significant Deficiency 2023

LA

Questioned Costs

Teche previously identified this as an area of concern and implemented additional controls designed to ensure that the proper sliding fee discount categories are applied by the Patient Service Representatives and that the correct sliding fee discount is applied by the Billing Department. Since its i...

Teche previously identified this as an area of concern and implemented additional controls designed to ensure that the proper sliding fee discount categories are applied by the Patient Service Representatives and that the correct sliding fee discount is applied by the Billing Department. Since its implementation of additional controls, the errors were reduced by 16%. Teche will continue to aggressively audit the existing controls and will perform focused and ongoing education and training to all Patient Service Representatives and Billing Department staff to ensure that the proper sliding fee discount is applied by the Billing Department. These errors were due in large part to the significant staff turnover in both the Patient Service Representative and Billing Departments; as well as identified errors with the implementation, training and set up, of Teche Action Clinic's new electronic health record system, which was initially implemented virtually due to COVID. In an effort to address the system implementation errors, Teche has retained subject matter experts to evaluate and correct the system implementation protocols within the EHR system with regards to the application of the sliding fee discount categories.

View Audit 8529

Finding 6574 (2023-002)

Significant Deficiency 2023

Poughkeepsie Housing Authority

NY

HUD Housing Programs Questioned Costs Period of Performance

Name of Auditee: Poughkeepsie Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: March 31, 2023 CAP Prepared by: Thomas Shanley, Accountant Phone: (845) 485-8931 (A) Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (2) Findin...

Name of Auditee: Poughkeepsie Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: March 31, 2023 CAP Prepared by: Thomas Shanley, Accountant Phone: (845) 485-8931 (A) Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (2) Finding 2023-002 (a) Comments on the Findings and Recommendations - The Authority agrees with the finding. The Authority also agrees with the recommendation. Please see below for additional comments and action taken. (b) Action Taken - The Authority also agrees with the recommendation and will review all compliance requirements and HUD notifications for all new funding sources. (c) Planned Implementation Date - The Authority expects to complete the corrective action by March 31, 2024.

View Audit 8519

Finding 6548 (2023-015)

Material Weakness 2023

State of New York

NY

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

State Agency: Office of Mental Health Single Audit Contact: April Wojtkiewicz Title: Director, Office of Community Budget & Financial Management Telephone: 518-474-5968 E-mail Address: April.Wojtkiewicz@omh.ny.gov Federal Program(s) (ALN # [s]): Block Grants for Community Mental Health Services (93....

State Agency: Office of Mental Health Single Audit Contact: April Wojtkiewicz Title: Director, Office of Community Budget & Financial Management Telephone: 518-474-5968 E-mail Address: April.Wojtkiewicz@omh.ny.gov Federal Program(s) (ALN # [s]): Block Grants for Community Mental Health Services (93.958) Audit Report Reference: 2023-015 Anticipated Completion Date: SFY 2024-25 Corrective Action Planned: The Office of Mental Health (OMH) agrees with, and has already partially implemented, this recommendation. While OMH has always maintained the underlying supporting detail for the maintenance of effort (MOE) submission, the source data for the calculation was not static and therefore could not be reconciled to the MOE for historical record keeping purposes. For the submission completed on 11/15/2023, OMH ensured that that static data was maintained. Additionally, OMH will enhance its written policies, procedures, and/or internal controls in SFY2024-25 to include additional understanding of the MOE data collection and reporting process, and to ensure that the sources of the data be maintained to support the calculation of the MOE requirement for each grant.

View Audit 8503

Finding 6546 (2023-013)

Significant Deficiency 2023

State of New York

NY

Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles

State Agency: Office of Temporary and Disability Assistance Single Audit Contact: Thomas Cooper Title: Director of Internal Audit Telephone: (518) 473-4601 E-mail Address: Thomas.Cooper@otda.ny.gov Federal Program(s) (ALN # [s]): Social Services Block Grant (93.667) CCDF Cluster (93.575 & 93.596) Ad...

State Agency: Office of Temporary and Disability Assistance Single Audit Contact: Thomas Cooper Title: Director of Internal Audit Telephone: (518) 473-4601 E-mail Address: Thomas.Cooper@otda.ny.gov Federal Program(s) (ALN # [s]): Social Services Block Grant (93.667) CCDF Cluster (93.575 & 93.596) Adoption Assistance (93.569) Temporary Assistance for Needy Families (93.558) Audit Report Reference: 2023-013 Anticipated Completion Date: 5/31/2024 Corrective Action Planned: The Office of Temporary and Disability Assistance (OTDA) Division of Budget, Finance and Data Management (DBFDM), in coordination with the New York State Office of Information Technology Services (ITS) has initiated a corrective action solution to address the recommendation to prevent individuals with access rights that allow them to perform provisioning activities from reviewing their own access rights. 1) In March 2023, OTDA formally entered a request to ITS to enhance the logic within the Automated Claiming System (ACS) application to prevent application users from validating their own access rights. 2) In May 2023, DBFDM sent email communications to all individuals with access rights that allow them to review their own access requesting that they do not do so. 3) In October 2023, ITS promoted the enhanced logic within the ACS application into the User Acceptance Testing environment (UAT) for testing and verification. 4) It is anticipated that this enhancement will be included in the annual ACS application release and promoted into the production environment in May 2024. OTDA will explore implementing a procedure to remove ACS accounts within a standard number of days with intention to strengthen its current controls.

View Audit 8503

Finding 6543 (2023-010)

Material Weakness 2023

State of New York

NY

Questioned Costs Eligibility Period of Performance § 200.303

State Agency: Office of Children and Family Services Single Audit Contact: Bonnie Hahn Title: External Audit Liaison Telephone: 518-486-1034 E-mail Address: Bonnie.Hahn@ocfs.ny.gov Federal Program(s) (ALN # [s]): Rehabilitation Services-Vocational Rehabilitation Grants to States (84.126) Audit Repor...

State Agency: Office of Children and Family Services Single Audit Contact: Bonnie Hahn Title: External Audit Liaison Telephone: 518-486-1034 E-mail Address: Bonnie.Hahn@ocfs.ny.gov Federal Program(s) (ALN # [s]): Rehabilitation Services-Vocational Rehabilitation Grants to States (84.126) Audit Report Reference: 2023-010 Anticipated Completion Date: January 15, 2024 Corrective Action Planned: New York State Commission for the Blind (NYSCB) is updating the Internal Controls and Data Validation policy for the RSA 911 report to implement an additional control to ensure the accuracy of the key elements including ‘Start date of Employment in Primary Occupation’ #350. The Senior Vocational Rehabilitation Counselor (VRC) will review the start date for employment during their review of cases when the Individualized Plan for Employment (IPE) is approved and at the time of successful closure. The Senior VRC will also verify that the employment start date is entered and accurate on the employment information form in the case management system. Training on this additional internal control will be provided to the Senior Vocational Rehabilitation Counselor’s and District Managers virtually on December 11, 2023. State Agency: State Education Department Single Audit Contact: Jeanne Day Title: Auditor 3 Telephone: 518-474-5919 E-mail Address: Jeanne.Day@nysed.gov Federal Program(s) (ALN # [s]): Rehabilitation Services - Vocational Rehabilitation Grants to States (84.126) Audit Report Reference: 2023-010 Anticipated Completion Date: December 2023 Corrective Action Planned: Adult Career and Continuing Education – Vocational Rehabilitation (ACCES-VR) will continue to implement and document review processes and methods. The implementation of the Aware electronic case management system is complete and will enhance the agency’s review process. A review process memo is currently in development related to Testing and will clearly document the scope and requirements associated with the review process.

View Audit 8503

Finding 6542 (2023-009)

Significant Deficiency 2023

State of New York

NY

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303

State Agency: Higher Education Services Corporation Single Audit Contact: Dora Diaz-Crowe Title: Director, Audit Division Telephone: (518) 474-8893 E-mail Address: dora.diaz-crowe@hesc.ny.gov Federal Program(s) (ALN # [s]): Federal Family Education Loans (Guaranty Agencies) (84.032) Audit Report Ref...

State Agency: Higher Education Services Corporation Single Audit Contact: Dora Diaz-Crowe Title: Director, Audit Division Telephone: (518) 474-8893 E-mail Address: dora.diaz-crowe@hesc.ny.gov Federal Program(s) (ALN # [s]): Federal Family Education Loans (Guaranty Agencies) (84.032) Audit Report Reference: 2023-009 Corrective Action Planned: Higher Education Services Corporation (HESC) assumes full responsibility for ensuring employees are offboarded timely and will ensure prompt notification to Information Technology Services (ITS) to deprovision these accounts occur timely. Internally, we will work to develop a process, with procedures, to ensure the notification meets a set timeframe. While we have no control over when or how ITS performs the deprovisioning, we will include a procedure to confirm the deprovisioning has occurred as requested. HESC will work with ITS to develop a timeline for deprovisioning and include a procedure to confirm the deprovisioning has occurred within the timeframe. While HESC did not perform a periodic user access review over the Guaranteed Student Loans (GSL), HESC performed this process manually until a decision was made to automate the process. Forced by the pandemic, that system was not available until May 2023; one month after the audit scope. HESC conducted the recertifications, using the new system, in late May and early June 2023. Going forward, we will establish a process, including written procedures, to perform periodic access reviews over our systems with ITS. We will assign responsibility for this task either to Internal Audit or the Internal Controls Unit. The Electronic Financial Network (EFAN) procedures was provided detailing out how these users would be granted access. EFAN established the rules for external constituents accessing HESC systems. The provisioning of access to view the screens was handled through ITS Accounts Management; access was read-only thereby ensuring no data could be overwritten. Additionally, if a user did not access the system within a certain time, their access was automatically terminated. Given that HESC has exited the FFELP, we will no longer be involved with external users accessing the DMCS application and the issue related to this application will no longer exist.

View Audit 8503

Finding 6541 (2023-008)

Significant Deficiency 2023

State of New York

NY

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

State Agency: Higher Education Services Corporation Single Audit Contact: Dora Diaz-Crowe Title: Director, Audit Division Telephone: (518) 474-8893 E-mail Address: dora.diaz-crowe@hesc.ny.gov Federal Program(s) (ALN # [s]): Federal Family Education Loans (Guaranty Agencies) (84.032) Audit Report Ref...

State Agency: Higher Education Services Corporation Single Audit Contact: Dora Diaz-Crowe Title: Director, Audit Division Telephone: (518) 474-8893 E-mail Address: dora.diaz-crowe@hesc.ny.gov Federal Program(s) (ALN # [s]): Federal Family Education Loans (Guaranty Agencies) (84.032) Audit Report Reference: 2023-008 Corrective Action Planned: To ensure the timeliness of Teacher’s Loan Forgiveness (TLF) application review, eligibility determination, and the denial or payment of the claims, Higher Education Services Corporation (HESC) staff implemented a control in 2022 to monitor and track the claims through a TLF tracking spreadsheet. Applications were supposed to be logged into the spreadsheet when received by HESC; they were then reviewed, followed by a determination of eligibility or denial of a payment, and the date claim processed was entered into the spreadsheet. A Claims Unit supervisor was assigned the responsibility of monitoring the process, reviewing the spreadsheet, and following up on any outstanding TLF applications that did not capture payment or denial dates and were approaching the 45-day deadline. Unfortunately, due to loss of the supervisor position the review was not performed regularly. Moreover, due to staff turnover in 2022-23 driven by HESC’s exit from FFELP, the TLF payment monitoring procedures were not followed consistently in all cases.i While we recognize that this is a repeat finding, we note there was significant improvement, decreasing the number of late payments in the sample from 23% last year to 5% this year. We would also note that as of May of 2023, HESC transferred the majority of its FFELP loan portfolio to a successor Guaranty Agency, the Trellis Company. With this transfer, HESC no longer holds loans that would qualify for the TLF program and as of April 2023, no longer performs work on the TLF program. As such, the recommendation will not be implemented as indicated in the audit report. i On December 1, 2021, HESC provided notification to the Education Department (ED) of its intent to exit the Federal Family Education Loan Program (FFELP).

View Audit 8503

Finding 6540 (2023-007)

Significant Deficiency 2023

State of New York

NY

Allowable Costs / Cost Principles Questioned Costs Special Tests & Provisions

State Agency: Department of Labor Single Audit Contact: Donald Temple Title: Director of Internal Audit and Control Telephone: (518) 457-7332 E-mail Address: Donald.Temple@labor.ny.gov Federal Program(s) (ALN # [s]): Unemployment Insurance (17.225) Audit Report Reference: 2023-007 Anticipated Comple...

State Agency: Department of Labor Single Audit Contact: Donald Temple Title: Director of Internal Audit and Control Telephone: (518) 457-7332 E-mail Address: Donald.Temple@labor.ny.gov Federal Program(s) (ALN # [s]): Unemployment Insurance (17.225) Audit Report Reference: 2023-007 Anticipated Completion Date: 6/1/2024 Corrective Action Planned: New York State Department of Labor (NYSDOL) continues to reduce pandemic era backlogs with ongoing and evolving strategic planning. In addition, staff training and internal workflow procedures have been updated to ensure staff and supervisors communicate clearly on cases well in advance of case closure deadlines. Furthermore, staffing the unit to the allowable fill level will be sought if sufficient funding permits new hires.

View Audit 8503

Finding 6536 (2023-001)

None 2023

Bridge House #11 Corporation

NY

HUD Housing Programs Questioned Costs Cash Management

Actions Taken or Planned - Auditee agrees with this finding. Our policy has been to make surplus cash deposits after the final audit has been issued. Management has determined that making the required deposit will leave the entity with low funds to cover operation expenses. Management is currently i...

Actions Taken or Planned - Auditee agrees with this finding. Our policy has been to make surplus cash deposits after the final audit has been issued. Management has determined that making the required deposit will leave the entity with low funds to cover operation expenses. Management is currently in communication with HUD discussing options of a possible waiver for the required deposit or the possibility of making the deposit with promise of approval for immediate release

View Audit 8490

Finding 6532 (2023-001)

None 2023

118 East 111th Street Corporation

NY

HUD Housing Programs Questioned Costs Cash Management

Actions Taken or Planned - Auditee agrees with this finding. Our policy has been to make surplus cash deposits after the final audit has been issued. Management has determined that making the required deposit will leave the entity with low funds to cover operation expenses. Management is currently i...

Actions Taken or Planned - Auditee agrees with this finding. Our policy has been to make surplus cash deposits after the final audit has been issued. Management has determined that making the required deposit will leave the entity with low funds to cover operation expenses. Management is currently in communication with HUD discussing options of a possible waiver for the required deposit or the possibility of making the deposit with promise of approval for immediate release

View Audit 8487

Finding 6531 (2023-002)

Significant Deficiency 2023

Kandiyohi County Housing and Redevelopment Authority

MN

Questioned Costs

Finding 2023-002 Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Actions Planned in Response to Finding: The Authority will work with the bank to ensure deposits are covered by sufficient collateral. Officer Responsible for Ensuring CAP: Executi...

Finding 2023-002 Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Actions Planned in Response to Finding: The Authority will work with the bank to ensure deposits are covered by sufficient collateral. Officer Responsible for Ensuring CAP: Executive Director Planned Completion Date: December 2023

View Audit 8486

Finding 6530 (2023-001)

Material Weakness 2023

Kandiyohi County Housing and Redevelopment Authority

MN

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring

Finding 2023-001 Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Actions Planned in Response to Finding: The Authority will continue to review internal controls and work to design modifications that will increase internal control and the ability t...

Finding 2023-001 Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Actions Planned in Response to Finding: The Authority will continue to review internal controls and work to design modifications that will increase internal control and the ability to detect material misstatements. Officer Responsible for Ensuring CAP: Executive Director Planned Completion Date: December 2023

View Audit 8486

Finding 6503 (2023-001)

Material Weakness 2023

Tampa Family Health Centers, Inc.

FL

Questioned Costs Reporting

To whom this may concern, I Sherry Hoback President and CEO of Tampa Family Health Centers state, we agree with the findings of the audit. We are currently working with HRSA to request additional reporting time to file the report.

View Audit 8476

Finding 6495 (2023-002)

None 2023

Marshall Public Schools

MO

Cash Management Questioned Costs School Nutrition Programs

December 1, 2023 U.S. Department of Education Marshall Public Schools respectfully submits the following Corrective Action Plan for the year ended June 30, 2023. Contact information for the individual responsible for the corrective action: Caleb Petet, Superintendent Marshall Public Schools Independ...

December 1, 2023 U.S. Department of Education Marshall Public Schools respectfully submits the following Corrective Action Plan for the year ended June 30, 2023. Contact information for the individual responsible for the corrective action: Caleb Petet, Superintendent Marshall Public Schools Independent Public Accounting Firm: Gerding, Korte & Chitwood, P.C., 723 Main Street, Boonville, MO 65233 Audit Period: Year ended 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. Significant Deficiency

View Audit 8463 Questioned Costs: $1

Finding 6495 (2023-002)

None 2023

Marshall Public Schools

MO

Cash Management Questioned Costs School Nutrition Programs

2023-002 Child Nutrition Cluster Recommendation: We recommend that fund balances should be monitored to ensure that balances remain in line with child nutrition compliance requirements. Action Taken: The district has in FY24 allocated much of the funds in excess from the child nutrition cluster to ...

2023-002 Child Nutrition Cluster Recommendation: We recommend that fund balances should be monitored to ensure that balances remain in line with child nutrition compliance requirements. Action Taken: The district has in FY24 allocated much of the funds in excess from the child nutrition cluster to invest in equipment. We have to date, spent the funds down on Freezers, cafeteria tables, coolers, and other such equipment as is allowable for the funds. After speaking with food and nutrition services at DESE, we understand that this surplus comes from the state reimbursements being higher during COVID than what they are post covid. Meaning the rate we were getting reimbursed for free/reduced was higher than the cost, which built the surplus. We are confident that this excess is going to continue being dwindled down, now that our reimbursements are less than the cost of the 3rd party vendors charges to us. However, we are not allowed to use it on unpaid lunch balances, so we have to continue running that surplus for at least another year. This excess is going to start coming down on its own through necessary investments in infrastructure. Completion Date: June 30, 2024 Sincerely, Caleb Petet, Superintendent Marshall Public Schools

View Audit 8463 Questioned Costs: $1

Finding 6488 (2023-001)

Significant Deficiency 2023

Family Pathways

MN

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment

Family Pathways will correct this significant deficiency by establishing procedures to monitor purchaces and the exclusion of sales tax. The procedures will include monitoring of credit card statements and procurement of supplies.

View Audit 8445 Questioned Costs: $1

Finding 6485 (2023-003)

Significant Deficiency 2023

Hamilton Health Center, Inc.

PA

Allowable Costs / Cost Principles Questioned Costs Cash Management

Corrective Action Planned: In September of 2022, the Chief Financial Officer left the health center, and a replacement was not hired until a month (February 20, 2023) before the end of the fiscal year on March 31, 2023. While the accounting staff have been with the health center for more than three ...

Corrective Action Planned: In September of 2022, the Chief Financial Officer left the health center, and a replacement was not hired until a month (February 20, 2023) before the end of the fiscal year on March 31, 2023. While the accounting staff have been with the health center for more than three years, they lacked guidance while the search for a replacement Chief Financial Officer was going on. The Chief Financial Officer who left the health center was the only one who was handling and administering the indirect cost rate to Federal grants but when he left the accounting staff had no clue that the new indirect cost rate needed to be administered. The new Chief Financial Officer has experience in the use and application of indirect cost rates and has cross trained the Controller in the use and application of indirect cost rates. This finding will never reoccur in future. Name(s) of Contact Person(s) Responsible for Corrective Action: Frackson Sakala Anticipated Completion Date: 12/31/2023

View Audit 8436 Questioned Costs: $1

Finding 6484 (2023-002)

Material Weakness 2023

Hamilton Health Center, Inc.

PA

Reporting Internal Control / Segregation of Duties Questioned Costs

Corrective Action Planned: In September of 2022, the Chief Financial Officer left the health center, and a replacement was not hired until a month (February 20, 2023) before the end of the fiscal year on March 31, 2023. While the accounting staff have been with the health center for more than three ...

Corrective Action Planned: In September of 2022, the Chief Financial Officer left the health center, and a replacement was not hired until a month (February 20, 2023) before the end of the fiscal year on March 31, 2023. While the accounting staff have been with the health center for more than three years, they lacked guidance while the search for a replacement Chief Financial Officer was going on. The accounting staff were not trained in HRSA grant reporting and this led to missing the grant reporting due dates. The new Chief Financial Officer is experienced in HRSA grants reporting and has put in place a tracking system for all grants including HRSA Federal grants so that lapses in grants reporting do not happen again. Name(s) of Contact Person(s) Responsible for Corrective Action: Frackson Sakala Anticipated Completion Date: 12/31/2023

View Audit 8436

Finding 6473 (2023-003)

Significant Deficiency 2023

Detroit Transportation Corporation

MI

Questioned Costs Subrecipient Monitoring Cash Management § 200.305

Federal funds payback has been completed as required by Federal Transit Authority, as of October 2023.

View Audit 8432

Finding 6469 (2023-005)

Material Weakness 2023

Paris Union School District No. 95

IL

Internal Control / Segregation of Duties Questioned Costs Allowable Costs / Cost Principles § 200.303

2023-005 Internal Controls over Compliance of Federal Awards (Coronavirus State and Local Recovery Funds 21.027) Condition: 1) Five (5) instances where employees received pay rates in excess of three hundred percent of their normal pay rates received from unrestricted funds. 2) Fifteen (15) instance...

2023-005 Internal Controls over Compliance of Federal Awards (Coronavirus State and Local Recovery Funds 21.027) Condition: 1) Five (5) instances where employees received pay rates in excess of three hundred percent of their normal pay rates received from unrestricted funds. 2) Fifteen (15) instances were noted where salaries were allocated to this program without documentation of time and effort. Plan: The District will appoint an individual that is knowledgeable, or provide the appropriate training, of the federal compliance requirements set forth in the Code of Federal Regulation to oversee the District’s federal programs to ensure the District is in compliance with all applicable federal compliance requirements. Anticipated Date of Completion: Immediately upon learning of issue. Name of Contact Person: Lorraine Bailey, Superintendent

View Audit 8413

Finding 6465 (2023-004)

Material Weakness 2023

Paris Union School District No. 95

IL

Internal Control / Segregation of Duties Questioned Costs Procurement, Suspension & Debarment § 200.303

2023-004 Internal Controls over Compliance of Federal Awards (Education Stabilization Fund 84.425) Condition: 1) During testing of compliance over disbursements, we noted the following: a. Eight (8) transactions totaling $474,924 appeared to be for capital purchases that did not have prior approval ...

2023-004 Internal Controls over Compliance of Federal Awards (Education Stabilization Fund 84.425) Condition: 1) During testing of compliance over disbursements, we noted the following: a. Eight (8) transactions totaling $474,924 appeared to be for capital purchases that did not have prior approval by the SEA b. Six (6) transactions totaling $52,117 were incurred where the District appeared to be subject to Davis-Bacon prevailing wage requirements but no documentation was retained. Additionally, a formal policy for complying with Davis-Bacon requirements is not in place for individual expenditures less than $25,000. 2) During testing of compliance over reporting, we noted the following: a. Expenditure reports were completed based on budgeted amounts rather than actual expenditures. In total, expenditure reports exceeded amounts reported in the District’s general ledger by $726,653. Plan: The District will appoint an individual that is knowledgeable, or provide the appropriate training, of the federal compliance requirements set forth in the Code of Federal Regulation to oversee the District’s federal programs to ensure the District is in compliance with all applicable federal compliance requirements. Anticipated Date of Completion: Immediately upon learning of issue. Name of Contact Person: Lorraine Bailey, Superintendent

View Audit 8413 Questioned Costs: $1

Finding 6450 (2023-004)

Significant Deficiency 2023

Doral Academy of Nevada

NV

Reporting Questioned Costs Significant Deficiency § 200.303

Finding Number: 2023-004 Review and Approval Of the Schedule of Expenditures Of Federal Awards (SEFA) Corrective Action Plan: While there was a review of the SEFA, the documentation of said review did not occur properly. Management has put in place a process to document preparation/review of the ...

Finding Number: 2023-004 Review and Approval Of the Schedule of Expenditures Of Federal Awards (SEFA) Corrective Action Plan: While there was a review of the SEFA, the documentation of said review did not occur properly. Management has put in place a process to document preparation/review of the SEFA evidenced by signature and date. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2024

View Audit 8387

Finding 6437 (2023-002)

Significant Deficiency 2023

Housing Authority of the City of Newport Rhode Island

RI

Questioned Costs Procurement, Suspension & Debarment

2023-002 – PROCUREMENT, SUSPENSION, AND DEBARMENT Auditee’s Response and Planned Corrective Action Based on the finding from the prior year’s report on internal control, the Authority implemented a Contract Register that is updated quarterly. The Contract Register lists all payments made year-to-dat...

2023-002 – PROCUREMENT, SUSPENSION, AND DEBARMENT Auditee’s Response and Planned Corrective Action Based on the finding from the prior year’s report on internal control, the Authority implemented a Contract Register that is updated quarterly. The Contract Register lists all payments made year-to-date to all vendors and is reviewed periodically for frequently recurring transactions with vendors that could exceed the threshold limits. In this way, the level of procurement required is reviewed and changed if necessary. The level and type of procurement is determined by the amount of the purchase and the aggregate of purchases from that vendor to date. In the situation cited by the auditors, the aggregate purchases for that vendor exceeded the $10,000 threshold (but not more than $250,000). The Authority relied on a matrix of services and comparison of pricing between the former provider and the current provider, but bids were not documented. This has been corrected subsequent to year-end and the proper documentation was provided to the auditors. Planned Implementation Date of Corrective Action: December 21, 2023 Person Responsible for Corrective Action: Stuart MacDonald, CFO

View Audit 8357 Questioned Costs: $1

Finding 6431 (2023-003)

None 2023

Los Angeles Unified School District

CA

Questioned Costs Reporting

The District will strengthen and improve its existing controls over the processes for the Consolidated Application reporting. Specifically, the District will ensure that the preparer and reviewer complete an internal control checklist before submission of the report to CDE. This includes the valid...

The District will strengthen and improve its existing controls over the processes for the Consolidated Application reporting. Specifically, the District will ensure that the preparer and reviewer complete an internal control checklist before submission of the report to CDE. This includes the validation and reconciliation of expenditure data that is reported in the Consolidated Application Report. Name: Arthur Malicdem Title: Assistant Budget Director, Budget Services & Financial Planning Telephone: (213) 241-2189

View Audit 8346

Finding 6425 (2023-002)

Material Weakness 2023

Los Angeles Unified School District

CA

Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties § 200.13 § 200.19

Pupil Services and Attendance will continue to provide policy guidance on the LAUSD student withdrawal procedures through the following methods: 1. Pupil Services will maintain policies pertaining to attendance, enrollment, and withdrawals up to date. 2. Pupil Services published the Bulletin 4926....

Pupil Services and Attendance will continue to provide policy guidance on the LAUSD student withdrawal procedures through the following methods: 1. Pupil Services will maintain policies pertaining to attendance, enrollment, and withdrawals up to date. 2. Pupil Services published the Bulletin 4926.3 Enrollment, Attendance, and Withdrawal Policies and Procedures dated July 31, 2023, and is available for all LAUSD staff in the LAUSD E-Library. 3. Pupil Services has created a SharePoint available to all LAUSD staff employee where we have made available the Enrollment, Attendance, and Withdrawal Policies and Procedures Manual. This Manual outlines the LAUSD withdrawal policy and procedures for both elementary and secondary students along with the supporting documents necessary such as the Withdrawal Types and Reasons. This manual is also hyperlinked directly on Bulletin 4926.3 Enrollment, Attendance, and Withdrawal Policies and Procedures which is available for all LAUSD staff in the LAUSD E-Library. 4. Explore possible document validation for withdrawal reasons in the MiSiS Withdrawal Screen. 5. Pupil Services will provide training to the A-G Counselors on the Withdrawal Process and Procedures yearly by March 2024. 6. Pupil Services will provide training to the LAUSD Data team on accurate withdrawal procedures by December 2023. 7. Pupil Services will continue to offer training to the Pupil Services Lead Counselors through the informational sessions offered every other month. 8. Pupil Services will conduct a training on Withdrawal Process and Procedures to LAUSD Office personnel yearly by December 2023. 9. Pupil Services will continue provide ongoing reminders every other month through the Schoology communication platform regarding accurate enrollment, withdrawal procedures and the MYPLN Essential Tips training to support with the withdrawal process, codes, and documentation. 10. Pupil Services and Attendance will communicate with Region Administration on disseminating information to school-site designees with audit findings to participate in the MYPLN training on accurate enrollment and withdrawal codes during school year 2023-24. 11. Will obtain written acknowledgement for completion of the MYPLN Essential Tips training to support with the withdrawal process, codes, and documentation from the schools identified with audit findings by March 2024. Name: Elsy Rosado Title: Director, Pupil Services and Attendance Telephone: (213) 241-3844

View Audit 8346

Corrective Action Plans

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