Corrective Action Plans

Finding 52601 (2022-101)

Significant Deficiency 2022

AZ

Questioned Costs Eligibility Reporting § 200.61

REFERENCE: 2022-101 CFDA NUMBER: 84.027A ? SPECIAL EDUCATION ? GRANTS TO STATES CFDA NUMBER: 84.027X ? SPECIAL EDUCATION ? GRANTS TO STATES CFDA NUMBER: 84.173A ? SPECIAL EDUCATION ? PRESCHOOL GRANTS U.S. DEPARTMENT OF EDUCATION ? 2022 PASSED THROUGH ARIZONA STATE DEPARTMENT OF EDUCATION GRANT NUMBE...

REFERENCE: 2022-101 CFDA NUMBER: 84.027A ? SPECIAL EDUCATION ? GRANTS TO STATES CFDA NUMBER: 84.027X ? SPECIAL EDUCATION ? GRANTS TO STATES CFDA NUMBER: 84.173A ? SPECIAL EDUCATION ? PRESCHOOL GRANTS U.S. DEPARTMENT OF EDUCATION ? 2022 PASSED THROUGH ARIZONA STATE DEPARTMENT OF EDUCATION GRANT NUMBERS: H027A210007, H027X210007, H173A210003 CLIENT RESPONSE AND CORRECTIVE ACTION PLAN We concur with the condition. 1. Name of the contact person responsible for corrective action: Mariah Kelly-Hatcher, Director of Student Services 2. Corrective action planned: 1) Error 1: For 4 of 40 files tested, the Individualized education program (IEP) was not completed timely. The IEPs were between 2 and 54 days late. ? Internal procedure of prioritizing parent attendance will be adjusted and communicated to reflect documentation being completed timely prior to the expiration date. Completed August 2022. ? Internal procedure of school psychologist oversight of IEP calendaring and regular meetings to ensure deadline adherence implemented. Completed August 2022. ? Verbal corrective discipline warning, to be followed with a written corrective discipline for IEPs not completed timely. Completed October 2021, April 2022, May 2022. 2) Error 2: For 3 of 40 files tested, the primary disability category was not properly reported. A prior or secondary eligibility category was used rather than the current primary eligibility category. ? Internal procedure established for regular checks of eligibility alignment among documents and district reporting. Established August 2022. 3) Error 3: Although the District has established internal control processes and procedures to ensure student files include required documentation, the performance of these control activities was not documented for 1 of 40 provider files tested. ? Internal control processes were reviewed and will be tested with randomized files bimonthly. This process will continue to be completed through December 2022 to ensure fidelity. 3. Anticipated completion date: December 15, 2022.

View Audit 43764

Finding 52451 (2022-001)

Material Weakness 2022

East St Louis School District 189

IL

Equipment & Real Property Management Questioned Costs Procurement, Suspension & Debarment § 200.516

Corrective Action Plan Finding No.: 2022- 001 Condition: Per review of the District's inventory listing containing devices purchased with the Emergency Connectivity Fund Program funding, 876 devices of the 6,000 devices purchased were not distributed to students. This indicates that a...

Corrective Action Plan Finding No.: 2022- 001 Condition: Per review of the District's inventory listing containing devices purchased with the Emergency Connectivity Fund Program funding, 876 devices of the 6,000 devices purchased were not distributed to students. This indicates that amounts purchased and requested for reimbursement exceeded the "one device per student or staff member" requirement. The District was unable to provide supporting documentation for the 876 devices to support compliance with the "Special Tests, Restricted Purposes" compliance requirement that states there must be an "unmet need" and that there are "per-user limitations." Plan: When the Emergency Connectivity Fund Program (?ECF?) became available, the district estimated that we needed 6,000 devices in order to meet the needs of students and school staff who would otherwise lack access to connected devices and broadband connections sufficient to engage in remote learning. This estimate was based on the population of students and staff at the time. The estimate also included a provision to address the district?s mobility rate of 13.6% (many students who transferred out of the district did so without returning the resources they had been provided). Additionally, approximately 20%+ of the devices in the past would be returned with damage or would not be returned at all and families were unable to pay for them. It was never the intention of the district to over-order devices. Instead, we had a reasonable expectation (based on the factors listed above), that additional units would be necessary to ensure that no student is left without access to a device so that the district can continue to meet the educational and social-emotional needs of ALL students. As of the date of this response, of the original 876 devices that were not assigned, the district now has only 719 of those devices remaining and fully anticipates the remaining devices to be assigned by the beginning of the 2023-2024 school year (September 2023). Anticipated Date of Completion: September 1, 2023 Name of Contact Person: Jennifer Brumback, Chief Academic Officer Management Response See Above

View Audit 43749 Questioned Costs: $1

Finding 52441 (2022-006)

Significant Deficiency 2022

Columbia Gorge Community College

OR

Student Financial Aid Questioned Costs Subrecipient Monitoring

Finding 2022-006 Federal Agency Name: Department of Education Program Name: Education Stabilization Fund ALN 84.425 Finding Summary: The College provided emergency grants to students with the student portion of the HEERF funding, but the College could not provide evidence that the student met the de...

Finding 2022-006 Federal Agency Name: Department of Education Program Name: Education Stabilization Fund ALN 84.425 Finding Summary: The College provided emergency grants to students with the student portion of the HEERF funding, but the College could not provide evidence that the student met the definition of ?eligible student?. The emergency grants were used to relieve the delinquent student accounts. There were 5 students identified in our testing that were not ?enrolled in an institution of higher education on or after the date of the declaration of the national emergency (March 13, 2020).? It appears the 5 students were not enrolled at the College on or after March 13, 2020, and the College did not obtain evidence that the students were enrolled on or after this date at another institution of higher education. Responsible Individuals: Courtney Judah, Director of Institutional Effectiveness Corrective Action Plan: Ongoing training was conducted with Enterprise Management Software support to develop reporting and process steps to prevent reporting errors and improve accuracy for student?s assistance. Prevention to include creation of reports for awards pending and detailed disbursement and reconciliations schedules. Develop ongoing student intervention processes to identify student with emergency financial need. Student Funding Committee formed that processes request includes verification of enrollment, number of credits, and financial aid standing. Committee includes representatives from Financial Aid, Advising, Foundation, and the Business Office. The College has entered into an agreement with a third-party financial aid provider to service and administer financial aid awards, reporting and reconciliation. Contracted services include award packaging, document collection and compliance review, disbursement logs, direct flow of federal funds, account reconciliation and exit process. The added third-party support reduced workload on Financial Aid and allowed for a more proactive engagement with student emergency funding needs. Contacted Department of Education grant administrator for guidance on program requirements and compliance. Completed and will continue to participate in ongoing Department of Education training. Anticipated Completion Date: June 30, 2023

View Audit 52798 Questioned Costs: $1

Finding 52440 (2022-005)

Significant Deficiency 2022

Columbia Gorge Community College

OR

Questioned Costs Subrecipient Monitoring Reporting § 200.328 § 200.329

Finding 2022-005 Federal Agency Name: Department of Education Program Name: Education Stabilization Fund ALN 84.425 Finding Summary: During our testing, we noted the following issues over reporting: ? The financial data reported in the some of the quarterly reports posted for the institutional porti...

Finding 2022-005 Federal Agency Name: Department of Education Program Name: Education Stabilization Fund ALN 84.425 Finding Summary: During our testing, we noted the following issues over reporting: ? The financial data reported in the some of the quarterly reports posted for the institutional portion were not supported by the underlying trial balance activity. Responsible Individuals: Courtney Judah, Director of Institutional Effectiveness Corrective Action Plan: During internal audit of disbursements, the College identified several student disbursements that should have been recorded as emergency funds granted under the intuitional portion and not student portion. Journal entries were made to correct and change the award to the institutional portion, but failed to update the prior term report. To prevent future communication errors the team revisited the process and added a reviewing and updating of reports from prior periods. Management meet with the Grant Administrator and attended 2 webinars throughout the year to improve reporting process. Anticipated Completion Date: December 30, 2022

View Audit 52798

Finding 52432 (2022-003)

Material Weakness 2022

Columbia Gorge Community College

OR

Student Financial Aid Questioned Costs Special Tests & Provisions

Finding 2022-003 Federal Agency Name: Department of Education Program Name: Student Financial Assistance Cluster ALN 84.007, 84.033, 84.063, 84.268 Finding Summary: During our testing over the NSLDS reporting requirements, we noted that 27 enrollment status certifications out of 151 enrollment certi...

Finding 2022-003 Federal Agency Name: Department of Education Program Name: Student Financial Assistance Cluster ALN 84.007, 84.033, 84.063, 84.268 Finding Summary: During our testing over the NSLDS reporting requirements, we noted that 27 enrollment status certifications out of 151 enrollment certifications tested were not reported to NSLDS in the required timeframe. In addition, it was noted that 57 enrollment statuses out of 151 enrollment statuses tested did not agree to the enrollment status that was submitted to NSLDS. Responsible Individuals: Mary Martin, Registrar Corrective Action Plan: Enrollment reporting is the responsibility of the Columbia Gorge Community College (CGCC) Registrar. Reporting of enrollment information in a timely manner for the year ended June 30, 2022, was impacted by the implementation of a new Student Information System (SIS) in May 2021. The SIS included significant changes to student record procedures and a new enrollment reporting process. In response to the Enrollment Reporting Finding for the year ended June 30, 2022, the Registrar continues working to mitigate any issues negatively impacting enrollment reporting by: ? working with the Vice President of Student Services and Director of Financial Aid to establish internal checks and balances to ensure reporting is being done in a timely manner; ? working with SIS system support staff and internal IT staff to promptly address technical issues and/or other issues impacting enrollment reporting; ? working with National Student Clearinghouse representative to ensure reporting schedule meets required timeframes; ? consistent review of enrollment files prior to submission to ensure correct student enrollment statuses and program information are being reported; ? prompt resolution of reporting errors; ? identifying and training of additional staff on enrollment reporting. Anticipated Completion Date: Ongoing

View Audit 52798

Finding 52419 (2022-001)

Significant Deficiency 2022

National Forest Foundation

MT

Questioned Costs Significant Deficiency

Finding 2022-001: Timely Submission of the Data Collection Form ? Significant Deficiency Repeat Finding: No. Condition: Under the Uniform Grant Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form must be submitted within the earlier of 30 calendar...

Finding 2022-001: Timely Submission of the Data Collection Form ? Significant Deficiency Repeat Finding: No. Condition: Under the Uniform Grant Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form must be submitted within the earlier of 30 calendar days of the auditor's report or 9 months after the end of the audit period. Criteria: The Foundation?s 2021 data collection form was not submitted within 30 days of report issuance. Questioned costs: None. Cause: The Foundation did not have an effective control to ensure timely electronic submission of the data collection form. Effect: Non-timely electronic submission of the data collection form represents noncompliance with regulations. Recommendation: We recommend the Foundation ensure its control over timely electronic submission of the data collection form is effective. Views of responsible officials: We agree with this finding. See corrective action plan.

View Audit 50755

Finding 52410 (2022-001)

Significant Deficiency 2022

Colorado Christian University & Ccu Endowment Foundation

CO

Questioned Costs Reporting Internal Control / Segregation of Duties

Colorado Christian University Corrective Action Plan Year Ended June 30, 2021 2022-001 - Reporting Finding: The University had not posted the Quarterly Student Aid information, which was required to be posted publicly to the University's website during the fiscal year ending June 30, 2022. Recommend...

Colorado Christian University Corrective Action Plan Year Ended June 30, 2021 2022-001 - Reporting Finding: The University had not posted the Quarterly Student Aid information, which was required to be posted publicly to the University's website during the fiscal year ending June 30, 2022. Recommendation: We recommend that the University obtain clarification for any confusing, ambiguous, or complex compliance requirements and stay diligent in staying abreast of the specific reporting requirements. Corrective Action: Post quarterly reports to CCU Consumer Information website. Identification as a repeat finding: Not applicable The person responsible for implementing: Steve Woodburn, Assistant Vice President of Financial Aid Implementation date: September 26, 2022

View Audit 49098

Finding 52399 (2022-004)

Material Weakness 2022

Carbon Cliff-Barstow School District No. 36

IL

Questioned Costs Procurement, Suspension & Debarment Eligibility

Response and Corrective Action Plan: The District will require the food service software to be used for verification data and selection of applications. The District will require documented supervisory approval of verification conclusions and reports submitted to the state of Illinois.

View Audit 47540

Finding 52383 (2022-002)

Significant Deficiency 2022

Wentworth Institute of Technology, Inc.

MA

Student Financial Aid Questioned Costs Special Tests & Provisions

Finding ? Special Tests and Provisions: Enrollment Reporting ? Federal Direct Student Loan Program, Assistance Listing Number 84.268; June 30, 2022 Award Year; U.S. Department of Education Criteria or Specific Requirement Enrollment information, including the effective date of separation from the ...

Finding ? Special Tests and Provisions: Enrollment Reporting ? Federal Direct Student Loan Program, Assistance Listing Number 84.268; June 30, 2022 Award Year; U.S. Department of Education Criteria or Specific Requirement Enrollment information, including the effective date of separation from the institution, must be accurately reported within 30 days whenever attendance changes for a student, unless a roster will be submitted within 60 days. The changes include reductions or increases in attendance levels, withdrawals, graduations, and approved leaves-of absence. It is the institution?s responsibility, as a participant in the Title IV aid programs, to monitor and report these changes to the National Student Loan Data System (?NSLDS?). (NSLDS Enrollment Reporting Guide September 2021, and 34 CFR 685.309(b)) Condition Of the 40 students selected for enrollment reporting testing, three students within the sample were reported to NSLDS outside the maximum 60-day window. This was not a statistically valid sample. Views of Responsible Officials and Planned Corrective Actions The University concurs with the finding. The University will continue to remain vigilant in its oversight over timely communication of enrollment reporting detail to NSC and from NSC to NSLDS. Names of Contact Persons Responsible for Corrective Action: Joan Romano, Registrar and Anne-Marie Caruso, Assistant Vice President/Director of Financial Aid Anticipated Completion Date: October 24, 2022

View Audit 45056

Finding 52382 (2022-002)

Significant Deficiency 2022

Perquimans County

NC

Eligibility Significant Deficiency Questioned Costs

2022 ? 002 Eligibility Name of contact Person(s): Diane Murray and Pamela Middgett Corrective Action: The supervisors for the Medicaid units have held unit meetings going over all errors in detail and individual trainings on 10/4/2022, these meetings will continue once a month through 4/30/2023. We ...

2022 ? 002 Eligibility Name of contact Person(s): Diane Murray and Pamela Middgett Corrective Action: The supervisors for the Medicaid units have held unit meetings going over all errors in detail and individual trainings on 10/4/2022, these meetings will continue once a month through 4/30/2023. We will continue to train caseworkers the correct way to review cases and the proper information and documentation for the cases. We encourage the caseworkers to utilize any and all webinars the help with issues and/or concerns in processing the review and/or applications. We will be conducting periodic trainings within the next year to focus on what can be corrected to see less errors within the next year. Proposed Completion Date: April 30, 2023.

View Audit 41935

Finding 52381 (2022-001)

Significant Deficiency 2022

Perquimans County

NC

Questioned Costs Eligibility Significant Deficiency

022 ? 001 Eligibility Name of contact Person(s): Diane Murray and Pamela Middgett Corrective Action: The supervisors for the Medicaid units have held unit meetings and individual trainings on 10/4/2022. We will continue to train caseworkers the correct way to budget a case and when the use actual in...

022 ? 001 Eligibility Name of contact Person(s): Diane Murray and Pamela Middgett Corrective Action: The supervisors for the Medicaid units have held unit meetings and individual trainings on 10/4/2022. We will continue to train caseworkers the correct way to budget a case and when the use actual income is necessary or when the income in the case is to be converted. We also recommend the Learning Gateway Income webinars be reviewed. We also have an open door policy to allow the workers access to the supervisors to receive the necessary training or help. Proposed Completion Date: December 31, 2022

View Audit 41935

Finding 52379 (2022-001)

Significant Deficiency 2022

Bertie County

NC

Eligibility Questioned Costs

Corrective Action: Procedures and controls have been developed for caseworkers to follow and will be further developed to meet ongoing changes of the NC Fast system and NC DHHS policies for Medicaid. Medicaid caseworkers will receive additional training on Medicaid policies and procedures, Online da...

Corrective Action: Procedures and controls have been developed for caseworkers to follow and will be further developed to meet ongoing changes of the NC Fast system and NC DHHS policies for Medicaid. Medicaid caseworkers will receive additional training on Medicaid policies and procedures, Online data/The work number, resource calculations including vehicles and property, budget calculations/Income Wizard in NC Fast earned/unearned, thorough documentation of all cases, and Household composition size as it relates to MAGI policy and procedures. Caseworkers will retrain on Administrative letter 07-21 Amended 2 as it relates to how and when to use forced eligibility vs continued eligibility on MAGI cases. Caseworkers will receive Administrative letter 02-19 in regards to the work number guidance. Caseworkers will retrain on the social security number policy as well. Corrective action plan will be revised and caseworkers will be reminded of the policies and procedures that should be followed in the application process as well as the recertification process. Supervisors will review action reports and case files regularly to determine if the correct action was taken and properly followed through or closed. Worker will retrain on all errors that occur, maintenance of case files, and the importance of complete and accurate record keeping and resource calculations during monthly staff conference. Proposed Completion Date: At December 2022 staff conferences for Medicaid, training will be conducted for error findings/internal control errors for 2022 Single County Audit. December 31, 2022.

View Audit 48574

Finding 52378 (2022-001)

Significant Deficiency 2022

County of Jones, Nc

NC

Eligibility Questioned Costs

Corrective Action: Procedures and controls are being developed for caseworkers to follow. As of December 12, 2022, Jones County has implemented new training for all Medicaid caseworkers. Each caseworker has a trainer that they are assigned to. Management will second party 10 applications/recertifica...

Corrective Action: Procedures and controls are being developed for caseworkers to follow. As of December 12, 2022, Jones County has implemented new training for all Medicaid caseworkers. Each caseworker has a trainer that they are assigned to. Management will second party 10 applications/recertification per worker, monthly and will determine if any training is needed. Cases will also be randomly second partied. Management will meet with the caseworker bi-weekly/monthly and also conduct group meeting/trainings as needed. Caseworkers will receive all Administrative Letters and any training that is needed. Management will conduct group training on proper documentation, countable and non-countable resources, budgets and resource calculations. Management will review cases to ensure evidence is inputted correctly and accurate needs units in eligibility are used in determination of benefits. Proposed Completion Date: Certain controls are currently being created and reviewed. Management will monitor the progress of this issue and modify controls as needed. Implementation began on December 12, 2022.

View Audit 48573

Finding 52377 (2022-001)

Significant Deficiency 2022

Chowan County, North Carolina

NC

Eligibility Questioned Costs

Corrective Action: New Procedures and controls are being developed for all Medicaid caseworkers to follow. Medicaid caseworkers will receive new tools ?Check off list? to assist with Applications and Recertifications. Additional training will be provided and the newly created ?Documentation Template...

Corrective Action: New Procedures and controls are being developed for all Medicaid caseworkers to follow. Medicaid caseworkers will receive new tools ?Check off list? to assist with Applications and Recertifications. Additional training will be provided and the newly created ?Documentation Template? for Applications, Recertifications, and Change of Circumstance will be used by all Medicaid workers. Supervisor will complete all Second Party Reviews for each quarter for all Medicaid workers to determine if correct tools that were provided are being used. Workers will work as a group each day to review all applications that has been completed before scanning into system. Workers and new workers will complete trainings as a group and individually. Workers will continue to have Round Table Meetings to discuss policy, administrative letters, and cases. All workers will be retrained on what information should be maintain in case files, and the importance of keeping the case record accurate and reserve calculations correct. The County finance office will also be participating in the review process. Proposed Completion Date: November 1, 2022. Certain controls are currently being created and reviewed. Management will continue to monitor the progress of this issue and modify the controls as needed.

View Audit 48571

Finding 52373 (2022-001)

None 2022

Shenango Treetops INC

PA

Questioned Costs Procurement, Suspension & Debarment HUD Housing Programs

Name of auditee: Shenango Treetops Inc. Auditee identification number: 033-EH-293 Name of audit firm: Affordable Housing Accountants Ltd. Period covered by the audit: July 1, 2021 ? June 30, 2022 A. Current Findings on the Schedule of Findings, Questioned Costs, and R...

Name of auditee: Shenango Treetops Inc. Auditee identification number: 033-EH-293 Name of audit firm: Affordable Housing Accountants Ltd. Period covered by the audit: July 1, 2021 ? June 30, 2022 A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation Those charged with Governance and Management agree with the finding and will reimburse the loan on a timely basis. b. Action Taken or Planned on the Finding Those charged with Governance and Management should reimburse the amount of $37,720 as soon as feasible.

View Audit 49655 Questioned Costs: $1

Finding 52349 (2022-001)

Material Weakness 2022

Nutrition Plus Inc.

KS

Internal Control / Segregation of Duties Questioned Costs

Audit Finding Reference: 2022-001 Planned Corrective Action: We will continue to have the Board of Directors review the financial activity of the entity. Due to the small size of the organization, it is not economically feasible to achieve a complete segregation of duties. Name of Contact Person:...

Audit Finding Reference: 2022-001 Planned Corrective Action: We will continue to have the Board of Directors review the financial activity of the entity. Due to the small size of the organization, it is not economically feasible to achieve a complete segregation of duties. Name of Contact Person: Emily Roark, Executive Director will be responsible for the corrective action.

View Audit 41694

Finding 52318 (2022-005)

Material Weakness 2022

Integrated Community Solutions, Inc.

WI

Questioned Costs HUD Housing Programs Material Weakness

Abatement related to Failed HQS Inspections Special Tests ? HQS Failed Inspections ? Housing Choice Vouchers ? CFDA No. 14.871 Recommendation: ICS should review their current internal control process over failed HQS inspections and HAP/Utility Allowance abatements to ensure they have a process in pl...

Abatement related to Failed HQS Inspections Special Tests ? HQS Failed Inspections ? Housing Choice Vouchers ? CFDA No. 14.871 Recommendation: ICS should review their current internal control process over failed HQS inspections and HAP/Utility Allowance abatements to ensure they have a process in place to identify errors before the payments go out. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: ICS will conduct additional training regarding abatements to assure that all staff know where to locate abatement notes and assure that all payments remain abated as needed. ICS will also continue to have inspectors make notes of abatements in files. Names of the contact persons responsible for corrective action: Matt Roberts and Megan Walker Planned completion date for corrective action plan: Immediately

View Audit 45610 Questioned Costs: $1

Finding 52317 (2022-004)

Significant Deficiency 2022

Integrated Community Solutions, Inc.

WI

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Housing Assistance Payments Allowable Costs, Special Tests ? Housing Assistance Payments ? Housing Choice Vouchers ? CFDA No. 14.871 Recommendation: ICS should review their current processes and create an internal monitoring system to ensure appropriate HAP is paid and/or consider additional train...

Housing Assistance Payments Allowable Costs, Special Tests ? Housing Assistance Payments ? Housing Choice Vouchers ? CFDA No. 14.871 Recommendation: ICS should review their current processes and create an internal monitoring system to ensure appropriate HAP is paid and/or consider additional training for housing specialist to ensure HAP is appropriately calculated based on information received. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: ICS will conduct internal training regarding the calculation of HAP. ICS will review files to assure that calculations are being done correctly. Names of the contact persons responsible for corrective action: Matt Roberts and Megan Walker Planned completion date for corrective action plan: Immediately

View Audit 45610 Questioned Costs: $1

Finding 52316 (2022-003)

Significant Deficiency 2022

Integrated Community Solutions, Inc.

WI

HUD Housing Programs Questioned Costs Subrecipient Monitoring

Supporting Documentation for Family Size Allowable Costs, Eligibility ? Housing Choice Vouchers ? CFDA No. 14.871 Recommendation: ICS should review their current processes and create an internal monitoring system to ensure appropriate forms and supporting documentation are in the file in the future...

Supporting Documentation for Family Size Allowable Costs, Eligibility ? Housing Choice Vouchers ? CFDA No. 14.871 Recommendation: ICS should review their current processes and create an internal monitoring system to ensure appropriate forms and supporting documentation are in the file in the future and/or consider additional training for housing specialist to ensure HAP is appropriately calculated based on information received. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: ICS will provide additional training for staff regarding how to document family size, voucher size, and citizenship. Proper documentation will be reviewed and files will continue to be reviewed monthly for compliance. Names of the contact persons responsible for corrective action: Matt Roberts and Megan Walker Planned completion date for corrective action plan: Immediately

View Audit 45610 Questioned Costs: $1

Finding 52314 (2022-001)

Significant Deficiency 2022

Integrated Community Solutions, Inc.

WI

HUD Housing Programs Questioned Costs Subrecipient Monitoring

Calculating Expenses for Family Income Examinations Allowable Costs, Eligibility ? Housing Choice Vouchers ? CFDA No. 14.871 Recommendation: ICS should review their current processes and create an internal monitoring system to ensure expenses are appropriately calculated in the future and/or consid...

Calculating Expenses for Family Income Examinations Allowable Costs, Eligibility ? Housing Choice Vouchers ? CFDA No. 14.871 Recommendation: ICS should review their current processes and create an internal monitoring system to ensure expenses are appropriately calculated in the future and/or consider additional training for housing specialist to ensure HAP is appropriately calculated. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: ICS will provide additional training for staff regarding expense calculation. ICS will also continue to review files monthly and review any errors that are occurring with specialists in order to prevent additional errors in the future. Names of the contact persons responsible for corrective action: Matt Roberts and Megan Walker Planned completion date for corrective action plan: Immediately.

View Audit 45610 Questioned Costs: $1

Finding 52312 (2022-001)

Significant Deficiency 2022

City of Fargo

ND

Reporting Questioned Costs Period of Performance

COVID-19 Coronavirus State and Local Fiscal Recovery of Funds Federal Financial Assistance Listing 21.027 Period of Performance Significant Deficiency in Internal Control over Compliance Finding Summary: During the course of the audit engagement, it was noted that the City included one 2023 expendit...

COVID-19 Coronavirus State and Local Fiscal Recovery of Funds Federal Financial Assistance Listing 21.027 Period of Performance Significant Deficiency in Internal Control over Compliance Finding Summary: During the course of the audit engagement, it was noted that the City included one 2023 expenditure in the 2022 reported schedule of expenditures of federal awards. Responsible Individuals: Wyatt Papenfuss, Finance Manager Corrective Action Plan: The City will take steps to ensure that all federal expenditures are in the correct period under Uniform Guidance. Anticipated Completion Date: December 31, 2023

View Audit 48339

Finding 52302 (2022-001)

Material Weakness 2022

Pleasantdale School District 107

IL

Questioned Costs Cash Management Reporting

Pleasantdale School District 107 Corrective Action Plan for Current Year Audit Findings Year Ending June 30, 2022 Corrective Action Plan Finding No: 2022-001 Condition: For the February 2022 claim reimbursement, the amount of reimbursement received did not agree to the underlying supporting document...

Pleasantdale School District 107 Corrective Action Plan for Current Year Audit Findings Year Ending June 30, 2022 Corrective Action Plan Finding No: 2022-001 Condition: For the February 2022 claim reimbursement, the amount of reimbursement received did not agree to the underlying supporting documentation. The District?s February claim in the amount of $30,010 for the Elementary School was rejected as it was submitted with an error and further rejected by ISBE. Plan: The District filed a one-time extension with Illinois State Board of Education in order to capture funds for the February claim for the Elementary School. Anticipated Date of Completion: November 7, 2022 Name of Contact Person: Griffin Sonntag, Business Manager/CSBO (708) 784-2172

View Audit 43931

Finding 52267 (2022-002)

Material Weakness 2022

South Henry School Corporation

IN

Questioned Costs School Nutrition Programs Cash Management § 200.303

FINDING 2022-002 Information on the federal program: Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Numbers: 10.553, 10.555, 10.559 Pass-Through Entity: Indi...

FINDING 2022-002 Information on the federal program: Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Numbers: 10.553, 10.555, 10.559 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the reporting compliance requirement. Context: We noted that for two claims in a sample of four, the meal counts were over/under claimed for the month. We noted that in October 2020 the School Corporation had overclaimed lunches by four meals and breakfast by one meal and in April 2022, the School Corporation had overclaimed breakfast by 358 meals and underclaimed lunches by 182 meals. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We had changed software from Comalex to Mosaic during the audit period. We quickly found that Mosaic did not have the capabilities, processes, or correct reporting that Comalex had. Heartland Corp. owns both software products, we were insured that Mosaic was a far superiod software ? we found the opposite within 4 months we switched back to Comales. Processes and reports are more clearly defined and ?cleaner accounting?. Responsible Party and Timeline for Completion: Amy Milner, Business Manager. Corrective action has already been in place for several months.

View Audit 51471 Questioned Costs: $1

Finding 52259 (2022-002)

Material Weakness 2022

Jacksonville Aviation Authority

FL

Reporting Questioned Costs Cash Management § 200.502 § 200.508 § 200.510

Finding Number: 2022-002 Condition: The SEFA required adjustments related to expenditures that were both improperly included, resulting in revisions to correct the SEFA. Planned Corrective Action: JAA will strengthen our controls around the grant review process. In addition to the second-level rev...

Finding Number: 2022-002 Condition: The SEFA required adjustments related to expenditures that were both improperly included, resulting in revisions to correct the SEFA. Planned Corrective Action: JAA will strengthen our controls around the grant review process. In addition to the second-level review and approval process for grant revenue, JAA will implement a quarterly review to identify eligible expenditures for Federal and State Grant reimbursements to ensure revenue is recognized in the proper period. Contact person responsible for corrective action: Jose V. Lopez Anticipated Completion Date: 09/30/2023

View Audit 50537

Finding 52258 (2022-001)

Significant Deficiency 2022

Delaware Community Foundation INC

DE

Questioned Costs Significant Deficiency Matching / Level of Effort / Earmarking § 200.403

Reference Number: 2021-001 Program: COVID 19 ? Coronavirus State and Local Fiscal Recovery Funds Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Allowability: Indirect and Direct Costs Recommendation: We recommend management strengthen its controls over the charges ...

Reference Number: 2021-001 Program: COVID 19 ? Coronavirus State and Local Fiscal Recovery Funds Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Allowability: Indirect and Direct Costs Recommendation: We recommend management strengthen its controls over the charges related to its indirect costs and ensure it has properly accounted for all direct and indirect costs. In addition, we recommend the organization reduce its next draw from the program by the overcharged amount. Action taken in response to finding: We agree with the finding and will develop a policy and procedure for identifying and properly accounting of all direct and indirect costs. Name of the contact person responsible for corrective action: Joyce Darling, Vice President for Finance and Administration, Delaware Community Foundation Planned completion date for corrective action plan: Effective ? 3/31/2023

View Audit 50109 Questioned Costs: $1

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