Corrective Action Plans

Finding 58477 (2022-001)

Significant Deficiency 2022

NH

Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties § 200.305 § 200.514

CORRECTIVE ACTION PLAN (Concerning Finding 2022-001) Contact Person Responsible for Corrective Action: Melody Ackerman, Executive Director Corrective Action: The Derry Housing and Redevelopment Authority will take the following actions to address finding 2022-001; The Derry Housing and Redev...

CORRECTIVE ACTION PLAN (Concerning Finding 2022-001) Contact Person Responsible for Corrective Action: Melody Ackerman, Executive Director Corrective Action: The Derry Housing and Redevelopment Authority will take the following actions to address finding 2022-001; The Derry Housing and Redevelopment Authority (DHRA) will select an accurate Rent Reasonableness system to use. Once an accurate NH022 Rent Reasonableness system has been selected, the PHA must update HCV Administrative Plan, including receiving Board approval, to document the use of this new system. The PHA must perform Rent Reasonableness determinations utilizing the Board approved methodology on all currently leased vouchers. The DHRA expects to have all corrections in place by December 1, 2023.

View Audit 56077

Finding 58472 (2022-003)

None 2022

Trustees of Amherst College

MA

Reporting Questioned Costs

Finding No. 2022-003 Education Stabilization Fund reporting Grantor: Department of Education Award Name: COVID-19 Education Stabilization Fund ? Student Aid Portion Award Year: July 1, 2021 ? June 30, 2022 Award Number: P425E204900 - 20B Assistance Listing Number: 84.425E The College agrees with t...

Finding No. 2022-003 Education Stabilization Fund reporting Grantor: Department of Education Award Name: COVID-19 Education Stabilization Fund ? Student Aid Portion Award Year: July 1, 2021 ? June 30, 2022 Award Number: P425E204900 - 20B Assistance Listing Number: 84.425E The College agrees with the finding noted. The cause of this finding was a result of strained resources during a period of heavy workload in admission and recruitment of new students as well as the implementation of the Workday Student project. The report was posted 14 days after it was due by April 10, 2022 for the quarter that ended on March 31, 2022. The final quarterly report has been assigned to and will be posted by Darlene Sliwa, Research Administrator who is aware of the posting requirements and reminders have been scheduled to ensure the report is posted by the due date of April 10, 2023. Gail Holt, Dean of Financial Aid is responsible for implementing this corrective action plan.

View Audit 55292

Finding 58468 (2022-001)

None 2022

Trustees of Amherst College

MA

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

Finding No. 2022-001: Review of Return of Title IV Funds calculation Cluster: Student Financial Assistance Cluster Grantor: Department of Education Award Names: Federal Pell Grant Program, Federal Supplemental Educational Opportunity Grants, Federal Direct Student Loans Award Year: July 1, 2021 ? J...

Finding No. 2022-001: Review of Return of Title IV Funds calculation Cluster: Student Financial Assistance Cluster Grantor: Department of Education Award Names: Federal Pell Grant Program, Federal Supplemental Educational Opportunity Grants, Federal Direct Student Loans Award Year: July 1, 2021 ? June 30, 2022 Award Number: Not applicable Assistance Listing Numbers: 84.063, 84.007, 84.268 The College agrees with the finding noting that a business control process was in place for a review of all Return of Title IV aid calculations, however, the College did not retain documentation evidencing this review. The College confirmed none of the Return of Title IV aid calculations selected had errors and the control was working as it was designed. The control is taken seriously and both training and oversight of personnel performing return of title IV calculations is exercised. As of March 31, 2023, the review will be noted on the change sheet at the time of award revision with the signature stamp in Perceptive Content (imaging and workflow software). Gail Holt, Dean of Financial Aid is responsible for implementing this corrective action plan.

View Audit 55292

Finding 58464 (2022-003)

Significant Deficiency 2022

Independent School District No. 833

MN

Internal Control / Segregation of Duties Questioned Costs Special Tests & Provisions

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE AND REPORTABLE INSTANCE OF NONCOMPLIANCE ? FEDERAL COMMUNICATIONS COMMISSION, EMERGENCY CONNECTIVITY FUND PROGRAM ? FEDERAL ALN 32.009 2022-003 Internal Control Over Compliance and Noncompliance With Special Tests and Provisions Requirement...

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE AND REPORTABLE INSTANCE OF NONCOMPLIANCE ? FEDERAL COMMUNICATIONS COMMISSION, EMERGENCY CONNECTIVITY FUND PROGRAM ? FEDERAL ALN 32.009 2022-003 Internal Control Over Compliance and Noncompliance With Special Tests and Provisions Requirements Finding Summary 47 CFR ? 54.1711 requires that the District only seek support for eligible equipment provided to students and school staff who would otherwise lack connected devices sufficient to engage in remote learning. The District did not have sufficient controls in place within its Emergency Connectivity Fund Program to assure compliance with federal special tests and provisions requirements. Corrective Action Plan Actions Planned ? The District will review its procedures relating to special tests and provisions requirements specifically relating to eligible equipment for which the District could seek reimbursement to ensure compliance in the future with any additional federal awards. Official Responsible ? Kris Blackburn, Fiscal Services Director. Planned Completion Date ? March 31, 2023. Disagreement With or Explanation of Finding ? The District is in agreement with this finding. Plan to Monitor ? The District?s Fiscal Services Director will ensure appropriate controls are in place to verify the District?s compliance with federal special tests and provisions requirements.

View Audit 55289 Questioned Costs: $1

Finding 58463 (2022-002)

Significant Deficiency 2022

Independent School District No. 833

MN

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

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? U.S. DEPARTMENT OF THE TREASURY, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS ? FEDERAL ALN 21.027 2022-002 Internal Control Over Compliance With Federal Suspension and Debarment Requ...

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? U.S. DEPARTMENT OF THE TREASURY, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS ? FEDERAL ALN 21.027 2022-002 Internal Control Over Compliance With Federal Suspension and Debarment Requirements Finding Summary 2 CFR ? 180 requires Independent School District No. 833 (the District) to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including suspension and debarment requirements applicable to the coronavirus state and local fiscal recovery funds federal program. The District did not have sufficient controls in place within its coronavirus state and local fiscal recovery funds federal program to assure that it was not contracting for goods or services with parties that are suspended or debarred, or whose principals are suspended or debarred from participating in contracts involving the expenditures of federal program funds. Corrective Action Plan Actions Planned ? The District will review policies and procedures relating to suspension and debarment for its federal programs and will ensure that all parties with which it contracts for goods or services are eligible to participate in contracts involving the expenditures of federal program funding. Official Responsible ? Kris Blackburn, Fiscal Services Director. Planned Completion Date ? June 30, 2023. Disagreement With or Explanation of Finding ? The District is in agreement with this finding. Plan to Monitor ? The District?s Fiscal Services Director will ensure appropriate controls are in place to verify that any vendor with which the District contracts for federal program goods or services exceeding $25,000 is not listed as suspended or debarred on the federal Excluded Parties List System website.

View Audit 55289

Finding 58459 (2022-002)

None 2022

Iona College

NY

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

Individuals Responsible for Corrective Action Plan: Eileen F. Doyle, Associate Vice President of Student Financial Services, (914) 633-2483 DJ Arndt, Registrar, (914) 633-2520 Corrective Action Plan: Iona University?s Registrar?s office updated the Holiday Calendar schedules in PeopleSoft, ...

Individuals Responsible for Corrective Action Plan: Eileen F. Doyle, Associate Vice President of Student Financial Services, (914) 633-2483 DJ Arndt, Registrar, (914) 633-2520 Corrective Action Plan: Iona University?s Registrar?s office updated the Holiday Calendar schedules in PeopleSoft, the Student Information System, to ensure that institutionally scheduled breaks of 5 or more consecutive days are properly reflecting weekend days. These updates will be used to accurately calculate the percent of a term attended and federal aid earned for federal aid recipients who withdraw from the University during a term as part of the Return to Title IV aid mandatory calculations. The calendar entries will be made by the Associate Registrar and reviewed and approved by the Registrar during the academic year set up process each academic year. Anticipated Completion Date: Completed.

View Audit 55015

Finding 58450 (2022-002)

Significant Deficiency 2022

Charles Drew Health Center, Inc.

NE

Special Tests & Provisions Questioned Costs Significant Deficiency

CORRECTIVE ACTION PLAN Management has developed the following for consistent adjustments to patient accounts according to the SFDS: 1. Management will work with the electronic payment system contractors to update system parameters for automatic system generated discounts in accordance with the slidi...

CORRECTIVE ACTION PLAN Management has developed the following for consistent adjustments to patient accounts according to the SFDS: 1. Management will work with the electronic payment system contractors to update system parameters for automatic system generated discounts in accordance with the sliding discount schedule. This process began February 28, 2023. 2. Management will implement a monthly audit of a statistically relevant sample of all encounters subjected to the sliding fee adjustment process to test the consistency of the adjustment with the SFDS. This process began February 28, 2023. 3. Management will implement a process to ensure that all reviews and audit corrections are performed by a person other than the person performing the review and all adjustments to patient accounts are reviewed subsequent to processing. Anticipated completion date is June 30, 2023.

View Audit 49524

Finding 58447 (2022-001)

None 2022

East Peoria Elementary School District No. 86

IL

Questioned Costs Subrecipient Monitoring Cash Management § 200.305

Finding No.: 2022-001 Condition: The District's expenditure report filed for June 30, 2022 included expenditures paid in July and August 2022. These amounts were not reported as committed or obligated. Plan: Grant expenditure reports will be prepared on the cash basis and obligations reported. ...

Finding No.: 2022-001 Condition: The District's expenditure report filed for June 30, 2022 included expenditures paid in July and August 2022. These amounts were not reported as committed or obligated. Plan: Grant expenditure reports will be prepared on the cash basis and obligations reported. The liquidation of the obligations will be reported on subsequent liquidation reports. Anticipated Date of Completion: August 31, 2022 Name of Contact Person: Tony Ingold, Superintendent Management Response: There is no disagreement with this finding and management will monitor all future federal reimbursement requests. Committed and obligated expenditures will be reported appropriately, and will be paid within 90 days after project completion.

View Audit 55502

Finding 58441 (2022-101)

Significant Deficiency 2022

B J Enterprises, Inc.

AZ

Questioned Costs Procurement, Suspension & Debarment Cash Management § 200.303

B J ENTERPRISES, INC. CORRECTIVE ACTION PLAN SEPTEMBER 30, 2022 REFERENCE: 2022-101 REPEAT FINDING REFERENCE: 2021-001 CFDA NUMBER: 10.558 ? CHILD AND ADULT CARE FOOD PROGRAM U.S. DEPARTMENT OF AGRICULTURE - FOOD AND NUTRITION - 2022 PASSED THROUGH ARIZONA STATE DEPARTMENT OF EDUCATION GRANT NUMBE...

B J ENTERPRISES, INC. CORRECTIVE ACTION PLAN SEPTEMBER 30, 2022 REFERENCE: 2022-101 REPEAT FINDING REFERENCE: 2021-001 CFDA NUMBER: 10.558 ? CHILD AND ADULT CARE FOOD PROGRAM U.S. DEPARTMENT OF AGRICULTURE - FOOD AND NUTRITION - 2022 PASSED THROUGH ARIZONA STATE DEPARTMENT OF EDUCATION GRANT NUMBER 6AZ300003 CLIENT RESPONSE AND CORRECTIVE ACTION PLAN We concur with the condition. 1. Name of the contact person responsible for corrective action: Katie O'Neill, Director 2. Corrective action planned: a. For 2 of 40 providers files tested, menus were clerically inaccurate and did not support the meals claimed. The Area Coordinators will be retrained to double check their meal counting on their menus at least once before they submit their meal counts and one time after they submit their meal counts. See BJ Enterprises Procedures for Reading Menus, Section D, #6. b. For 1 of 40 provider files tested, meals were claimed for the provider's own child, when the provider was not eligible for free/reduced price meals. The menu reader must use the most current "Claiming Own" report while they are menu reading. The income applications have to be approved by the Assistant Director or Director prior to the menus being read. The menu reader will use this list, as well as the Master List when reading the menus. The Area Coordinators will be retrained to ensure that the provider who is claiming their own children qualify to do so. See BJ Enterprises Procedures for Reading Menus, Section C, #5. c. For 2 of 40 provider files tested meals were claimed when the provider's children were the only children present. This occurred when the day care children were disallowed. The Area Coordinators will be re-trained to disallow the day care providers own children when meals are disallowed for all of the day care children. See BJ Enterprises Procedures for Reading Menus, Section C, #5. d. For 1 of 40 provider files tested, meals were claimed outside of the current claim month. The Area Coordinators will be re-trained to disallow meals on the front end or the back end of the month. See BJ Enterprises Procedures for Reading Menus, Section B, #2. e. For 1 of 40 provider files tested, meals were claimed when the child was not indicated as being present for the meal. The times in and out were not on the day that was claimed. The Area Coordinators will be re-trained to disallow meals when the time in and outs are not written on the menu. See 8 J Enterprises Procedures for Reading Menus, Section C, #4. f. For 1 of 40 provider files tested, meals were claimed when no menu components were listed on the menu. The Area Coordinators will be re-trained to disallow meals when thy have no components listed on the menu. See BJ Enterprises Procedures for Reading Menus, Section B, #3. All of the menu mistakes were on paper menus. We are encouraging everyone to start claiming on computerized menus (KidKare) because there are less or no mistakes on those menus. 3. Anticipated completion date: June 30, 2023

View Audit 55181

Finding 58440 (2022-002)

Significant Deficiency 2022

Independent School District No. 911

MN

Internal Control / Segregation of Duties Questioned Costs Special Tests & Provisions

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? FEDERAL COMMUNICATIONS COMMISSION, EMERGENCY CONNECTIVITY FUND PROGRAM ? FEDERAL ALN 32.009 2022-002 Internal Control Over Compliance With Special Tests and Provisions Finding Summary 47 CFR ? 54.1711 requires that the District only see...

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? FEDERAL COMMUNICATIONS COMMISSION, EMERGENCY CONNECTIVITY FUND PROGRAM ? FEDERAL ALN 32.009 2022-002 Internal Control Over Compliance With Special Tests and Provisions Finding Summary 47 CFR ? 54.1711 requires that the District only seek support for eligible equipment provided to students and school staff who would otherwise lack connected devices sufficient to engage in remote learning. During our audit, we noted the District did not have sufficient controls in place within its Emergency Connectivity Fund Program to assure compliance with federal special tests and provisions requirements. We noted that the District requested federal reimbursement for purchased technology devices prior to those devices being used or deployed, and thus not yet meeting the definition of eligible equipment for which the District could seek reimbursement. Corrective Action Plan Actions Planned ? The finding resulted from a timing issue caused by unfamiliarity with a new federal program. The District subsequently deployed all devices for which it was reimbursed to students in accordance with the unmet needs defined and approved in its award applications. The District understands the applicable guidance and will ensure that future reimbursement requests under the Emergency Connectivity Fund Program will not be made until after the equipment has been placed in service. Official Responsible ? Director of Finance and Operations, Christopher Kampa. Planned Completion Date ? March 31, 2023. Disagreement With or Explanation of Finding ? The District is in agreement with this finding. Plan to Monitor ? The District?s Director of Finance and Operations, Christopher Kampa, will assure appropriate internal controls are in place to verify future compliance with special tests and provisions requirements for the Emergency Connectivity Fund Program.

View Audit 55911

Finding 58438 (2022-001)

None 2022

Emmanuel College

GA

Questioned Costs Special Tests & Provisions Student Financial Aid

Emmanuel College Audit Response Finding number 2022-001 from the 2022 audit has been copied below with the management response and corrective action plan provided. EMMANUEL COLLEGE SCHEDULE OF FINDINGS AND QUESTIONED COSTS JUNE 30, 2022 Condition: Out of a sample of 108 students there were 20 who ...

Emmanuel College Audit Response Finding number 2022-001 from the 2022 audit has been copied below with the management response and corrective action plan provided. EMMANUEL COLLEGE SCHEDULE OF FINDINGS AND QUESTIONED COSTS JUNE 30, 2022 Condition: Out of a sample of 108 students there were 20 who withdrew. We decided to test all 20 of those students as it related to return of Title IV funds. Return of funds were sent in by the required date except for two instances. One was late due to the Thanksgiving Holiday. The school was closed on that Thursday and Friday, so the funds were not submitted until the following Monday. This was not a big deal; however, the other instance was simply late by 4 days and no Holidays were involved. Cause: Simply an oversight in which the date simply slipped by them. Effect: The Department of Education received the transferred return of funds 4 days later than they were required to be deposited into the SFA account. Recommendation: College management should design and implement procedures to ensure that there are checks and balances to make sure that when a student withdraws and the return of funds are calculated that the required return date is flagged and sent to whomever is responsible for submitting those funds to the SFA account. Management Response and Corrective Action Plan: Financial Aid personnel will utilize a built in Return to Title IV funds feature of the financial aid software, PowerFaids, to function as a quality assurance measure for Accounting Office staff. The PowerFaids function archives the date of withdrawal and calculates the deadline for return of funds. This feature will allow for quality assurance reports to be pulled no less than a week before the deadline so that Financial Aid staff can serve as an accountability partner for accounting staff in ensuring funds are returned in a timely fashion and in compliance with all federal guidelines. Contact Responsible for Corrective Action: Donna Quick, Vice President for Enrollment, 706-245-2872

View Audit 55512 Questioned Costs: $1

Finding 58437 (2022-001)

Significant Deficiency 2022

Wofford Park, Inc.

MS

HUD Housing Programs Questioned Costs Reporting

U.S. Department of Housing and Urban Development Program Name: Section 811 Supportive Housing for Persons with Disabilities Federal Assistance Listing Number 14.181 Grant Number: 065-HD029-CA Wofford Park, Inc. HUD Project No. 065-HD029-CA, respectfully submits the following corrective action plan ...

U.S. Department of Housing and Urban Development Program Name: Section 811 Supportive Housing for Persons with Disabilities Federal Assistance Listing Number 14.181 Grant Number: 065-HD029-CA Wofford Park, Inc. HUD Project No. 065-HD029-CA, respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit Firm: McNorton Ishee & Jones, PC 3662 Dauphin St., Ste. E Mobile, AL 36608 Audit period: September 30, 2022 Finding 2022-001: Other Finding State of Condition: The project has not filed their prior year annual single audit reporting package in the Federal Audit Clearinghouse website. Corrective Action: Management will ensure that they submit the project?s annual single audit reporting package in the Federal Audit Clearinghouse website. If the Department of Housing and Urban Development should have any questions or comments regarding this plan, please contact Craig Bounds at (228) 435-1642.

View Audit 55498

Finding 58435 (2022-003)

Significant Deficiency 2022

Tucson Unified School District No. 1

AZ

Questioned Costs Subrecipient Monitoring Reporting

2022-003 Education Stabilization Fund ? Assistance Listing No. 84.425 Recommendation: We recommend the District to review its current procedures over the review of contracts to ensure prevailing wage rates clauses are included in the contract and implement a monitoring control to ensure certified pa...

2022-003 Education Stabilization Fund ? Assistance Listing No. 84.425 Recommendation: We recommend the District to review its current procedures over the review of contracts to ensure prevailing wage rates clauses are included in the contract and implement a monitoring control to ensure certified payrolls are submitted by the contractor or subcontractor in a timely manner as required by the regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: For all Requests for Proposals (RFP), Invitations for Bid (IFB), and Requests for Quotations (RFQ), the District provides a ?Special Requirements: Federal Requirements? section in all of the terms and conditions that prospective vendors must review. All vendors are required to acknowledge that they read, understand, and will abide by the various Federal requirements. Among them, a clause of building projects states, ?Davis-Bacon Act ? the OFFEROR shall complete with the Davis-Bacon Act (40 U.S.C. 276a to 276a-7) as supplemented by the Department of Labor regulations (29 CFR Part 5).? Any prospective vendor is required to maintain records for the operations under the awarded contract for a period of not less than five (5) years for the District?s review. The District is currently identifying construction project vendors and requesting documentation to show evidence that the vendors met the requirements of Davis-Bacon. Davis-Bacon requirements have been implemented since July 1, 2022, and missing documentation from vendors will be collected by June 30, 2024. Name of the contact person responsible for corrective action: Ricky Hernandez, Chief Financial Officer Planned completion date for corrective action plan: Process was implemented by June 30, 2022. Vendors with missing documentation will be collected by June 30, 2024.

View Audit 55907 Questioned Costs: $1

Finding 58431 (2022-002)

Material Weakness 2022

The Harry and Jeanette Weinberg Gardens at Bedford, INC

MD

HUD Housing Programs Questioned Costs Cash Management

Finding 2022-2 a. Comments on the Finding and Each Recommendation Management agrees with the finding. b. Action(s) Taken or Planned on the Finding The Residual Receipts deposit was not made timely due to a turnover in staff. Management has trained all accounting staff on this process and

View Audit 55113

Finding 58429 (2022-002)

Significant Deficiency 2022

Lutheran Seniorlife

PA

Questioned Costs Procurement, Suspension & Debarment Reporting

2022-002 Federal agency: U.S. Department of Health and Human Services Federal Program Title: COVID-19 Provider Relief Fund Assistance Listing #: 93.498 Criteria or specific requirement: The Provider Relief Funds were provided under the Coronavirus Aid, Relief, and Economic Security Act (Pub. L. No. ...

2022-002 Federal agency: U.S. Department of Health and Human Services Federal Program Title: COVID-19 Provider Relief Fund Assistance Listing #: 93.498 Criteria or specific requirement: The Provider Relief Funds were provided under the Coronavirus Aid, Relief, and Economic Security Act (Pub. L. No. 116-136, 134 Stat. 563) and are to be used to prevent, prepare for, and respond to coronavirus and that the funds shall reimburse the recipient only for health care related expenses or lost revenues that are attributable to coronavirus. These funds may not be used to reimburse expenses of losses that have been reimbursed from other sources or that other sources are obligated to reimburse. Condition: The Organization's internal controls over reporting were not effective. Context: During the audit, it was determined that one out of 13 expenditures selected for testing did not agree to the supporting payment. Recommendation: We recommend expenditures only be allocated to Provider Relief Funds after they have been paid. Action taken in response to finding: Management acknowledges the error in the report and for future reporting periods will verify expenditures have been paid before reporting. Name of contact person responsible for corrective action: Jeffrey Carraway

View Audit 55905

Finding 58428 (2022-001)

Significant Deficiency 2022

Lutheran Seniorlife

PA

Questioned Costs Reporting Significant Deficiency

2022-001 Federal agency: U.S. Department of Health and Human Services Federal Program Title: COVID-19 Provider Relief Fund Assistance Listing #: 93.498 Criteria or specific requirement: The Provider Relief Funds were provided under the Coronavirus Aid, Relief, and Economic Security Act (Pub. L. No. ...

2022-001 Federal agency: U.S. Department of Health and Human Services Federal Program Title: COVID-19 Provider Relief Fund Assistance Listing #: 93.498 Criteria or specific requirement: The Provider Relief Funds were provided under the Coronavirus Aid, Relief, and Economic Security Act (Pub. L. No. 116-136, 134 Stat. 563) and are to be used to prevent, prepare for, and respond to coronavirus and that the funds shall reimburse the recipient only for health care related expenses or lost revenues that are attributable to coronavirus. These funds may not be used to reimburse expenses of losses that have been reimbursed from other sources or that other sources are obligated to reimburse. Condition: The Organization's internal controls over reporting were not effective. Context: During the audit, it was determined that on three out of five reports selected for testing, lost revenue was overstated due to differences between revenue reported under the actual revenue method (option one) for reporting lost revenue and the underlying internal financial information. Recommendation: We recommend management implement additional procedures to review reported revenue before submitting reports and adjust the system report used to compile the revenue information to ensure it is correct and reflects the utilization of Provider Relief Funds to replace lost revenue. Action taken in response to finding: Management acknowledges the error in selecting an incomplete management revenue report for reporting purposes. For future reporting periods, management will correct the management report utilized and ensure it balances with total revenues. Management will correct the amounts report for 2019 through 2022 beginning with Provider Relief Funds reporting period #4. Name of contact person responsible for corrective action: Jeffrey Carraway

View Audit 55905

Finding 58424 (2022-001)

Significant Deficiency 2022

Carroll Community College

MD

Questioned Costs Eligibility Reporting § 200.303

Action taken in response to finding: After management was re-notified of the reporting errors in the HEERF reports on the college website, management has decided to completely reorganize the college webpage for HEERF reports. This will allow management and the reader to better understand the spendin...

Action taken in response to finding: After management was re-notified of the reporting errors in the HEERF reports on the college website, management has decided to completely reorganize the college webpage for HEERF reports. This will allow management and the reader to better understand the spending history of institutional and student portions of these grants. When the website is reorganized, quarterly reports will be reviewed and verified that student data is verified and reported correctly in the narrative of the reports. Name(s) of the contact person(s) responsible for corrective action: Ms. Karen Pelton, Mr. Timothy League and Mr. John Gay. Planned completion date for corrective action plan: Adjustments to the website and the review and correction of these reports, if needed, is currently in process and is expected to be completed no later than January 31, 2023.

View Audit 56029

Finding 58421 (2022-001)

Material Weakness 2022

Fresno County Fire Protection District

CA

Questioned Costs Allowable Costs / Cost Principles Material Weakness

Program: Coronavirus State Local Fiscal Recovery Funds (SLFR) CFDA No.: 21.027 Federal Grantor: U.S. Department of Treasury Passed-through: Fresno County Award No. and Date: Fresno County Agreement 22-126, April 5, 2022 Finding 2022-001: Allowable Costs Type of Finding: Material weakness in internal...

Program: Coronavirus State Local Fiscal Recovery Funds (SLFR) CFDA No.: 21.027 Federal Grantor: U.S. Department of Treasury Passed-through: Fresno County Award No. and Date: Fresno County Agreement 22-126, April 5, 2022 Finding 2022-001: Allowable Costs Type of Finding: Material weakness in internal controls over compliance with Activities Allowable and Allowable Cost and Noncompliance View of Responsible Officials: Concur with the finding. Corrective Action Plan: ? Specifically related to future Coronavirus State Local Fiscal Recovery Funds (SLFR), The District will improve the method for tracking COVID-19 related emergency calls. ? The District will provide the appropriate training for all staff involved in the administration of federal awards to become knowledgeable of the District?s internal control processes related to federal awards. Projected Implementation Date: July 1, 2023

View Audit 55903 Questioned Costs: $1

Finding 58420 (2022-001)

Significant Deficiency 2022

Catholic Charities Housing Association of Biloxi, Inc.

MS

HUD Housing Programs Questioned Costs Reporting

U.S. Department of Housing and Urban Development Program Name: Section 8 Housing Assistance Payments Federal Assistance Listing Number 14.195 Grant Number: 065-44-803SHM & 065-44-801SHM Santa Maria del Mar Apartments HUD Project No. 065-44-803SHM and Villa Maria Apartments HUD Project No. 065-44-80...

U.S. Department of Housing and Urban Development Program Name: Section 8 Housing Assistance Payments Federal Assistance Listing Number 14.195 Grant Number: 065-44-803SHM & 065-44-801SHM Santa Maria del Mar Apartments HUD Project No. 065-44-803SHM and Villa Maria Apartments HUD Project No. 065-44-801SHM, respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit Firm: McNorton Ishee & Jones, PC 3662 Dauphin St., Ste. E Mobile, AL 36608 Audit period: September 30, 2022 Finding 2022-001: Other Findings State of Condition The project has not filed their prior year annual single audit reporting package in the Federal Audit Clearinghouse website. Corrective Action: Management will ensure that they submit the project?s annual single audit reporting package in the Federal Audit Clearinghouse website. If the Department of Housing and Urban Development should have any questions or comments regarding this plan, please contact Craig Bounds at (228) 435-1642.

View Audit 55491

Finding 58419 (2022-001)

Material Weakness 2022

Tuscaloosa County Board of Education

AL

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

Finding 2022-001: Title 29, U.S. Code of Federal Regulations, Part 5, Sub-Part A Davis Bacon and Related Acts Provisions and Procedures (the ?Davis-Bacon Act?), requires that any construction contract in excess of $2,000 that is funded wholly or in part by federal funds include prevailing wage rate ...

Finding 2022-001: Title 29, U.S. Code of Federal Regulations, Part 5, Sub-Part A Davis Bacon and Related Acts Provisions and Procedures (the ?Davis-Bacon Act?), requires that any construction contract in excess of $2,000 that is funded wholly or in part by federal funds include prevailing wage rate clauses. The laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for locality of project (prevailing wage rates) by the Department of Labor (DOL) and the contractor or subcontractor must submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). During fiscal year 2022, the Tuscaloosa County Board of Education (the ?Board?) entered into nine construction project contracts totaling $4,576,909.23 that did not include prevailing wage rate clauses. As of September 30, 2022, the Board expended $2,803,189.31 of COVID-19 Education Stabilization Funds (?ESSER?) on the projects. The Board did not have controls in place to ensure the Davis-Bacon Act wage rate requirements were included in construction contracts, therefore, the nine construction project contracts awarded during the fiscal year did not include prevailing wage rate clauses nor did the contractors submit weekly certified payrolls to the Board. As a result, the Board is not in compliance with the Davis-Bacon Act as it pertains to wage rate requirements. Recommendation: The Board should comply with Title 29, U.S. Code of Federal Regulations, Part 5, Sub-Part A Davis Bacon and Related Acts Provisions and Procedures (the ?Davis-Bacon Act?) when using ESSER grants on construction contracts in excess of $2,000.00. Response/Views: We agree with the finding. Corrective Action Planned: The Tuscaloosa County Board has contacted all parties involved in future bids and Title 29, U.S. Code of Federal Regulations, Part 5, Sub-Part A Davis Bacon and Related Acts Provisions and Procedures (the "Davis-Bacon Act") will be included in bids going forward. Anticipated Completion Date: The Tuscaloosa County Board will implement the corrective action immediately. Contact Person(s): Please contact Danny Higdon, CSFO, at 205-342-2767 or by email at dhigdon@tcss.net if you have any questions or concerns.

View Audit 55061 Questioned Costs: $1

Finding 58418 (2022-001)

None 2022

Quartz Valley Indian Reservation

CA

Questioned Costs Eligibility Internal Control / Segregation of Duties

2022-001 Sufficient documentation of eligibility not maintained for all items selected for testing. Contact Person Trisha Braswell Anticipated Completion Date 12/31/2023 Action Plan: Due to large turnover in staff at the front desk , we were not able to fully correct this finding this year. Th...

2022-001 Sufficient documentation of eligibility not maintained for all items selected for testing. Contact Person Trisha Braswell Anticipated Completion Date 12/31/2023 Action Plan: Due to large turnover in staff at the front desk , we were not able to fully correct this finding this year. The Clinic Manager will ensure all new staff are trained and that it is part of the of the orientation.

View Audit 55048

Finding 58413 (2022-002)

None 2022

Regional School Unit 34

ME

Questioned Costs Reporting School Nutrition Programs

Management response/corrective action plan: Will go back to POS system so it will be done electronically and not by hand. Will be sure to do more training if we have to manually count in the future.

View Audit 55004

Finding 58412 (2022-004)

Significant Deficiency 2022

Tgu Public School District No. 60

ND

Reporting Questioned Costs Significant Deficiency

2022-004 Official Responsible for Insuring CAP Dani Haman, Head Start fiscal officer, will be responsible to ensure that the appropriate measures are taken. Correcting Plan The District will provide necessary training. The Planned Completion Date of CAP Immediately

View Audit 54193

Finding 58411 (2022-001)

Significant Deficiency 2022

Samaritan Housing, Inc.

MS

Questioned Costs Procurement, Suspension & Debarment HUD Housing Programs

U.S. Department of Housing and Urban Development Program Name: Section 223(F) Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects Federal Assistance Listing Number: 14.155 Grant Number: 065-11077-PM Samaritan Housing, Inc. HUD Project No. 065-11077-PM, respe...

U.S. Department of Housing and Urban Development Program Name: Section 223(F) Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects Federal Assistance Listing Number: 14.155 Grant Number: 065-11077-PM Samaritan Housing, Inc. HUD Project No. 065-11077-PM, respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit Firm McNorton Ishee & Jones, P. C. 3662 Dauphin St., Ste. E Mobile, AL 36608 Audit Period: September 30, 2022 Finding 2022-001: Other Findings Statement of Condition: The project has not filed their prior year annual single audit reporting package in the Federal Audit Clearinghouse website. Corrective Action: Management will ensure that they submit the project?s annual single audit reporting package in the Federal Audit Clearinghouse website. If the Department of Housing and Urban Development should have any questions or comments regarding this plan, please contact Craig Bounds at (228) 435-1642.

View Audit 54129

Finding 58409 (2022-002)

None 2022

St. Thomas University Inc.

FL

Special Tests & Provisions Questioned Costs Student Financial Aid

Name of Responsible Officials: Carlos Chaves, Business Office Manager. The Business Office processes student refunds within 14 days after a Title IV credit balance appears on a student?s account. At least once per week, the Refunds Coordinator ...

Name of Responsible Officials: Carlos Chaves, Business Office Manager. The Business Office processes student refunds within 14 days after a Title IV credit balance appears on a student?s account. At least once per week, the Refunds Coordinator generates a refund report (ARTM) which lists students with credit balances. The University?s policy is that all refunds are processed via ACH (direct deposit), and all students are required to provide their bank account information. Communication is sent to students throughout the semester reminding them to sign up for direct deposit. To ensure that all students receive their refunds by the required 14 days, a paper check is issued to students missing banking information. Checks are sent to the mailing address on file. Communication will continue to be sent to all students encouraging them to sign up for ACH refunds. However, refunds are processed timely even if the banking information is not available. The Policy and Procedures manual has been updated to reflect this process.

View Audit 54014

Corrective Action Plans

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