Corrective Action Plans

Finding 48598 (2022-001)

None 2022

LA

HUD Housing Programs Questioned Costs

Finding Reference Number: 2022-1 Statement of Condition: Arcadia Place, Inc.?s HUD approved Management Agent?s Certification (form HUD-9839-B) has expired as of December 31, 2022. View of Responsible Officials and Corrective Actions: Management concurs with the finding and has submitted a new Manage...

Finding Reference Number: 2022-1 Statement of Condition: Arcadia Place, Inc.?s HUD approved Management Agent?s Certification (form HUD-9839-B) has expired as of December 31, 2022. View of Responsible Officials and Corrective Actions: Management concurs with the finding and has submitted a new Management Agent Certification (form HUD-9839-B) to HUD for approval. Contact Person Responsible: Tom Farris, Director of Accounting and Finance Completion Date: February 2022, 2023

View Audit 49297

Finding 48592 (2022-002)

Significant Deficiency 2022

Independent School District No. 622

MN

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

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? U.S. DEPARTMENT OF EDUCATION, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, SPECIAL EDUCATION CLUSTER ? FEDERAL ALN 84.027 AND 84.173 AND U.S. DEPARTMENT OF THE TREASURY, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CORONAVIRUS ST...

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? U.S. DEPARTMENT OF EDUCATION, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, SPECIAL EDUCATION CLUSTER ? FEDERAL ALN 84.027 AND 84.173 AND 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. 622 (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 special education cluster and coronavirus state and local fiscal recovery funds federal programs. The District did not have sufficient controls in place within its special education cluster and coronavirus state and local fiscal recovery funds federal programs 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 ? The District?s Finance Supervisor, Janet Doman. Planned Completion Date ? June 30, 2023. Disagreement With or Explanation of Finding ? The District agrees with this finding. Plan to Monitor ? The District?s Finance Supervisor, Janet Doman, 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 47328

Finding 48576 (2022-003)

Significant Deficiency 2022

Independent School District No. 601

MN

Cash Management Reporting Questioned Costs

2022-003 Finding 1. Correcting Plan Monthly meal counts will be calculated in a spreadsheet and the monthly meal counts will be reviewed by someone other than preparer before it is submitted for reimbursement. 2. Explanation of Disagreement with the Audit Findings There is essentially no disagreemen...

2022-003 Finding 1. Correcting Plan Monthly meal counts will be calculated in a spreadsheet and the monthly meal counts will be reviewed by someone other than preparer before it is submitted for reimbursement. 2. Explanation of Disagreement with the Audit Findings There is essentially no disagreement with the finding. 3. Official Responsible for Insuring CAP The Superintendent, Todd Selk, is responsible for carrying out the corrective action plan. 4. Planned Completion Date for CAP Immediately 5. Plan to Monitor Completion of CAP The superintendent will monitor completion of the CAP, with reports to the Board of Education, on an annual basis.

View Audit 46881

Finding 48575 (2022-002)

None 2022

Bju Inc.

SC

Questioned Costs Reporting

Finding 2022-002: HEERF Student Aid Quarterly Public Reporting Department's response: We concur View of Responsible Officials: The January 5, 2022 quarterly student aid public update posted by Bob Jones University provided general information regarding the Emergency Financial Aid Grants awarded unde...

Finding 2022-002: HEERF Student Aid Quarterly Public Reporting Department's response: We concur View of Responsible Officials: The January 5, 2022 quarterly student aid public update posted by Bob Jones University provided general information regarding the Emergency Financial Aid Grants awarded under CRRSAA and ARP. It did not include detailed information regarding the method used to determine the awards or the amount awarded to each student. The University plans to update its website posting to meet the level of detail that is required for Item #6. Name of Responsible Person: Susan W. Young, Director, Student Financial Aid Name of Department to Contact: Susan W. Young, Director, Student Financial Aid Completion Date: February 23, 2023 Corrective Action Plan: An update will be posted to bju.edu by March 1, 2023. Office procedure: Original Text: On August 18, 2021, Bob Jones University signed and submitted to the U.S Department of Education, the certification and agreement as required. Under the ARP plan, BJU has been awarded $2,675,877 and will use these grant funds solely for financial aid grants to be distributed to students as required by the agreement. Based on the eligibility guidelines provided by the federal government, grants were awarded to enrolled students with priority given to those with exceptional need. BJU distributed funds to 1,854 students during the week of November 8, 2021. Students were eligible to receive an Emergency Financial Aid Grant under the terms required by ARP. As of this date, all ARP awarded funds have been distributed. Required Additional Information Update: All students enrolled currently enrolled in the Fall 2021 semester were reviewed for exceptional need. A total of 1854 students were determined to have exceptional need in the following categories: ? UG Full time - Title IV Pell eligible ? UG Full Time - Title IV SC Tuition Grant eligible not Pell eligible ? UG Full Time - Title IV with BJU need-based aid, not Pell or SC TG eligible ? UG Full Time - No EFC with BJU need-based aid ? UG Part time with need (from first three categories) ? GR Full Time EFC Pell Eligible or No EFC with Need ? CR Part- Time - EFC Pell Eligible or No EFC with Need Checks were disbursed to these students in person for those in residence or by mail to those living in town or enrolled as online students. Amounts were awarded as follows: ? $1973 - UG Full time - Title IV Pell eligible ? $1409 - UG Full Time - Title IV SC Tuition Grant eligible not Pell eligible ? $1127 - UG Full Time - Title IV with BJU need-based aid, not Pell or SC TG eligible or UG Full Time - No EFC with BJU need-based aid ? $338 - UG Part time with need (from first three categories) and GR Full Time EFC Pell Eligible or No EFC with Need ? $169 - CR Part- Time - EFC Pell Eligible or No EFC with Need

View Audit 34078

Finding 48558 (2022-011)

None 2022

State of Ohio

OH

Questioned Costs Eligibility Subrecipient Monitoring

Corrective Action Plan: ? The program office will reach out to the county to advise of the error and ensure it has been corrected. ? The county will be reminded of the proper income entry and explain their plan to ensure it doesn?t happen again. ? The county will need to confirm they have started th...

Corrective Action Plan: ? The program office will reach out to the county to advise of the error and ensure it has been corrected. ? The county will be reminded of the proper income entry and explain their plan to ensure it doesn?t happen again. ? The county will need to confirm they have started the overpayment process for any benefit overissued. Anticipated Completion Date for Corrective Action: February 2023 Contact Person Responsible for Corrective Action: Betsy Suver, Bureau Chief, Ohio Department of Job and Family Services 30 East Broad Street, Columbus OH 43215 Phone Number: 614-387-8302, E-Mail Address: Betsy.Suver@jfs.ohio.gov

View Audit 52604 Questioned Costs: $1

Finding 48556 (2022-001)

Material Weakness 2022

Dean College

MA

Allowable Costs / Cost Principles Questioned Costs Subrecipient Monitoring

Allowable Costs ? COVID 19 Federal Emergency Management Agency Disaster Grants ? Public Assistance, Assistance Listing Number 97.036, Department of Homeland Security Condition A cost item was submitted twice within the applications of FEMA funds and funded by FEMA. Views of Responsible Officials an...

Allowable Costs ? COVID 19 Federal Emergency Management Agency Disaster Grants ? Public Assistance, Assistance Listing Number 97.036, Department of Homeland Security Condition A cost item was submitted twice within the applications of FEMA funds and funded by FEMA. Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding. FEMA was notified about the cost item and provided the College with instruction related to the return of funds. In addition, all future applications will be reviewed by a second staff member to prevent submission of a duplicate item. Responsible Official: Kathleen McGuire, Vice President for Financial Services Expected Completion Date: December 1, 2022 Summary Schedule of Prior Audit Findings None noted.

View Audit 52542 Questioned Costs: $1

Finding 48555 (2022-001)

None 2022

Asheville Voa Elderly Housing, INC (laurel Wood)

VA

Reporting Questioned Costs

Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The replacement reserve deficiency will be funded in the amount of $144,002. Management will ensur...

Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The replacement reserve deficiency will be funded in the amount of $144,002. Management will ensure that the replacement reserve deposits are made on a timely basis in the future. Completion Date: September 7, 2022

View Audit 51645

Finding 48554 (2022-002)

None 2022

Central Grade School District No. 51

IL

Questioned Costs Subrecipient Monitoring Cash Management § 200.305

Finding No.: 2022-002 Condition: The District's expenditure report filed for June 30, 2022 included expenditures paid in 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...

Finding No.: 2022-002 Condition: The District's expenditure report filed for June 30, 2022 included expenditures paid in 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: June 1, 2023 Name of Contact Person: Dale Heidbreder, 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 49400

Finding 48553 (2022-001)

Material Weakness 2022

Shelton School District No. 309

WA

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Shelton School District No. 309 September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Shelton School District No. 309 September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-01 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, procurement and restricted purpose requirements. Name, address, and telephone of District contact person: Brenda Trogstad, Assistant Superintendent of Finance & Operations Shelton School District No. 309 700 South 1st Street Shelton, WA 98584 Corrective action the auditee plans to take in response to the finding: Shelton School District does not concur with the audit finding being issued by the State Auditor?s Office. The district does agree that internal controls and processes could be improved. It is the district?s understanding the almost every district in Washington State that received this grant has an audit finding. The district believes there was not clear guidance on processes and requirements. The school district did not receive any of the federal funds directly. The vendors that we purchased the laptops, hotspots, and bus wi-fi were responsible for applying for the funds from the federal government directly. The district is being held accountable for the actions of the vendor which we did not have control over. The district does not agree that these should be questionable costs since the district did not apply for or receive any funds directly. The ECF laptops were procured using the USAC site and procedures. The district filed a form 370 indicating the devices we wanted and we received quotes from two vendors. One vendor?s quote was related to a cooperative purchasing agreement contract. The district chose to purchase from that vendor as they included a white glove service to place asset tags on the devices, enroll them in our admin console and they also came with an extended warranty that includes accidental damage protection. The district?s IT Operations Manager was working with school principals to come up with the best method to determine high need students in a fair and equitable manner. The laptops will be distributed early in the 2023-24 school year once the plan is in place and all parties agree with the process. Anticipated date to complete the corrective action: Prior to January 1, 2024.

View Audit 50013 Questioned Costs: $1

Finding 48551 (2022-004)

Significant Deficiency 2022

Price County

WI

Questioned Costs Reporting

Corrective Action Planned: Carrie Kyle, County Accountant, will provide documentation of numbers to report that matches the general ledger detail for Nick Trimner, County Administrator to review and date prior to recording the annual report. The next annual report is due March 2024 of which time the...

Corrective Action Planned: Carrie Kyle, County Accountant, will provide documentation of numbers to report that matches the general ledger detail for Nick Trimner, County Administrator to review and date prior to recording the annual report. The next annual report is due March 2024 of which time the County Administrator will review prior to recording the annual report.

View Audit 41917

Finding 48529 (2022-003)

Significant Deficiency 2022

Mountain View School District

AR

Questioned Costs Allowable Costs / Cost Principles Special Tests & Provisions

Finding Number: 2022-003 Finding. The district purchased and requested reimbursement totaling $7,415 for devices purchased for the sole purpose of anticipated loss or breakage which did not meet the definition of eligible equipment. Corrective Action Plan: The district will seek gui...

Finding Number: 2022-003 Finding. The district purchased and requested reimbursement totaling $7,415 for devices purchased for the sole purpose of anticipated loss or breakage which did not meet the definition of eligible equipment. Corrective Action Plan: The district will seek guidance from the Federal Communications Commission on how the remaining devices should be used and implement proper controls over the program. Anticipated Completion Date: June 30, 2023

View Audit 48527 Questioned Costs: $1

Finding 48528 (2022-002)

Significant Deficiency 2022

Mountain View School District

AR

Questioned Costs Allowable Costs / Cost Principles Special Tests & Provisions

Finding Number: 2022-002 Finding. Unallowable costs totaling $2,800 for seven devices that were provided to school board members, who do not provide educational services to students. Response Corrective Action Plan: The district will seek guidance from the Federal Communications Commission on ho...

Finding Number: 2022-002 Finding. Unallowable costs totaling $2,800 for seven devices that were provided to school board members, who do not provide educational services to students. Response Corrective Action Plan: The district will seek guidance from the Federal Communications Commission on how the devices should be used and will implement proper controls over the program. Anticipated Completion Date: June 30, 2023

View Audit 48527 Questioned Costs: $1

Finding 48499 (2022-002)

Material Weakness 2022

Powder River Conservation District

WY

Questioned Costs Matching / Level of Effort / Earmarking

2022-002 Cost Sharing Requirements - Material Weakness i. Contact Person Responsible for Action: District Manager Anita Bartlett ii. Correction Action Planned: The PRCD will insure that district employees receive updated training for OMB requirements of federal grants. 1. Anticipated Completion Date...

2022-002 Cost Sharing Requirements - Material Weakness i. Contact Person Responsible for Action: District Manager Anita Bartlett ii. Correction Action Planned: The PRCD will insure that district employees receive updated training for OMB requirements of federal grants. 1. Anticipated Completion Date: December 31, 2023. iii. Correction Action Planned: The PRCD will insure to confirm the original source of all grant funding, so confusion does not occur when receiving federal grant funding from non-federal sources. 1. Anticipated Completion Date: December 31, 2023. iv. Correction Action Planned: The PRCD will also contact the US Fish and Wildlife Service/WY Game and Fish Department and the USDA-NRCS to discuss the federal-to-federal funding match that occurred within the Emergency Watershed Protection Program during the District's FY 2021-2022 to see what correction actions they agencies would like the District to take. The District will follow the recommendations of the federal agencies. 1. Anticipated Completion Date: June 30, 2023.

View Audit 47009 Questioned Costs: $1

Finding 48498 (2022-001)

Significant Deficiency 2022

Powder River Conservation District

WY

Procurement, Suspension & Debarment Questioned Costs Significant Deficiency § 200.326

2022-001 Uniformed Guidance Written Policies and Procedures - Significant Deficiency i. Contact Person Responsible for Action: District Manager Anita Bartlett ii. Corrective Action Planned: The Powder River Conservation District (PRCD) will create a written internal control policy that coincides wit...

2022-001 Uniformed Guidance Written Policies and Procedures - Significant Deficiency i. Contact Person Responsible for Action: District Manager Anita Bartlett ii. Corrective Action Planned: The Powder River Conservation District (PRCD) will create a written internal control policy that coincides with federal grant requirements and contains all Uniform Guidance regulations relating to Sams.gov debarment and suspension, Davis-Bacon Wage Requirements, and other internal controls. The PRCD will also insure that district employees receive proper training/education on these regulations. iii. Anticipated Completion Date: December 31, 2023.

View Audit 47009

Finding 48491 (2022-002)

Material Weakness 2022

State of Alabama

AL

Questioned Costs Subrecipient Monitoring Eligibility § 200.303

Finding Ref. No. 2022-002 Finding: The Uniform Guidance, 2 CFR 200.303, requires non-Federal entities receiving Federal Awards (i.e., auditee management) to establish and maintain effective internal controls over the Federal Award that provide reasonable assurance that the non-Federal entity is man...

Finding Ref. No. 2022-002 Finding: The Uniform Guidance, 2 CFR 200.303, requires non-Federal entities receiving Federal Awards (i.e., auditee management) to establish and maintain effective internal controls over the Federal Award that provide reasonable assurance that the non-Federal entity is managing the Federal Award in compliance with Federal statutes, regulations, and terms and conditions of the Federal Award. 20 CFR 604.3(a) requires a State to only pay an individual who is able to work and available for work for the week which Unemployment Compensation (UC) is claimed. Based on work performed on unemployment compensation payments at the Alabama Department of Labor, for the period of October 1, 2021, through September 30, 2022, we identified 243 payments, totaling $58,809.00, which were made to 22 deceased claimants. We also identified an additional 186 payments, totaling $42,276.00, which were made to 27 incarcerated claimants. The combined improper payments to deceased or incarcerated claimants total $101,085.00 for the Unemployment Insurance Program. The Alabama Department of Labor did not have internal controls in place which were adequately designed to identify deceased or incarcerated claimants in a timely manner, in order to help prevent and/or detect improper payments. The lack of a well-designed system of internal controls, to identify deceased or incarcerated claimants, could cause the Alabama Department of Labor to continue to pay benefits to claimants who are deceased or incarcerated. Recommendation: The Alabama Department of Labor should establish and maintain effective internal controls to help ensure payments are not made to deceased or incarcerated claimants. Response/Views: We agree with the finding. Corrective Action Planned: ADOL now utilizes IDV through the Integrity Data Hub (IDH) for death crossmatch, giving ADOL the capability to crossmatch all claimants through the IDV. However, the review process is manual at this time. ADOL continues to pursue a fully automated process with the system vendor. ADOL is also working with the Interstate Connection Network (ICON) through the National Association of State Workforce Agencies (NASWA) to implement a match of SSN?s with the Social Security Administration?s Prisoner Update Processing System (PUPS). This will allow records to be checked in a nationwide database not just the State of Alabama. Reason for the Recurrence: The cause of this was due to the workload of pandemic claims and the lack of requirements to provide proof of income and employment. Prior to the pandemic a person had to have wages in order to qualify for benefits, eliminating a deceased person of more than 2 years from being monetarily eligible for benefits. Any remaining claimants that had died would be reported by the employer or through returned mail or a surviving of family member. Any notice of deceased person would be reviewed. With no way to verify whether a person was deceased or not, some did pay benefits. Anticipated Completion Date: ADOL implemented checking claims through IDH June 2022. Netacent, the vendor who maintains ADOL?s unemployment system, anticipates the PUPs project to be fully functioning by December 31,2023. Contact Person(s): Brent Langley, Assistant Unemployment Administrator

View Audit 41985 Questioned Costs: $1

Finding 48489 (2022-002)

Material Weakness 2022

City of Salem School District

NJ

Questioned Costs Cash Management Reporting

Finding 2022-002 The reimbursement requests, final reports, specific charges and approved budget amendments/appropriations were not always supported by or in agreement with School District workpapers. The Business Office and the Curriculum Office will work together to promote accuracy in reporting. ...

Finding 2022-002 The reimbursement requests, final reports, specific charges and approved budget amendments/appropriations were not always supported by or in agreement with School District workpapers. The Business Office and the Curriculum Office will work together to promote accuracy in reporting. School Business Administrator 2022-2023 fiscal year

View Audit 53151

Finding 48488 (2022-001)

Significant Deficiency 2022

Santa Fe Recovery Center, Inc.

NM

Allowable Costs / Cost Principles Questioned Costs Cash Management § 200.403 § 200.430

Corrective action plan: Management is implementing a job/cost time and labor system as part of the current Paylocity system currently in place. This new time tracking system will allow individuals working directly on contracts to record time spent on grants on their individual weekly timecards. This...

Corrective action plan: Management is implementing a job/cost time and labor system as part of the current Paylocity system currently in place. This new time tracking system will allow individuals working directly on contracts to record time spent on grants on their individual weekly timecards. This system will allow management to report time spent by person by contract within our current payroll and financial system. This enhancement will not be in place until January 2023. In the meantime, management has formalized a quarterly manual review process to document actual time spent per employee per contract along with any needed adjustments to allocation percentages. Personnel responsible for corrective action: Stephanie Cawby, Senior Accountant and Alex Laprade-Velasco, Financial Analyst Estimated corrective action completion date: December 2022 ? Manual quarterly review of contract time spent and adjustments. January 2023 ? Implementation of Paylocity Job Cost Time tracking and roll out to employees

View Audit 53214 Questioned Costs: $1

Finding 48486 (2022-001)

Significant Deficiency 2022

John Wood Community College Dist No. 539

IL

Questioned Costs

See Corrective Action Plan

View Audit 53177

Finding 48477 (2022-004)

Material Weakness 2022

Isd #363 - Northome

MN

Questioned Costs Allowable Costs / Cost Principles Equipment & Real Property Management

Contact Person - Jeremy Tammi, Superintendent. Corrective Action Plan - The District will obtain approvals prior to incurring expenditures. The District will also report all expenditures to the correct finance and object codes at the time the expenditure is incurred. Completion Date - December 31, 2...

Contact Person - Jeremy Tammi, Superintendent. Corrective Action Plan - The District will obtain approvals prior to incurring expenditures. The District will also report all expenditures to the correct finance and object codes at the time the expenditure is incurred. Completion Date - December 31, 2022.

View Audit 53174

Finding 48476 (2022-003)

Material Weakness 2022

Isd #363 - Northome

MN

Questioned Costs Period of Performance Internal Control / Segregation of Duties

Contact Person - Jeremy Tammi, Superintendent. Corrective Action Plan - The District will implement procedures to ensure the budget and expenditures are reported in the correct year. Completion Date - December 31, 2022.

View Audit 53174

Finding 48475 (2022-003)

Significant Deficiency 2022

North Mississippi Health Services, Inc.

MS

Allowable Costs / Cost Principles Reporting Questioned Costs § 200.303

See Corrective Action Plan for chart/table

View Audit 53146

Finding 48472 (2022-003)

Significant Deficiency 2022

The Chicago Bar Foundation

IL

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

2022-003 Procurement Recommendation: The Foundation should implement a procurement policy and procedure that includes the selection and documentation of procurement rationale and controls and oversight. This policy should be followed for all procurement transactions. Explanation of disagreement wit...

2022-003 Procurement Recommendation: The Foundation should implement a procurement policy and procedure that includes the selection and documentation of procurement rationale and controls and oversight. This policy should be followed for all procurement transactions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Foundation agrees with the recommendations of the auditors and has already prepared a draft procurement policy. Name of the contact person responsible for corrective action: Melanie MacBride, Associate Director for Grants & COO Planned completion date for corrective action plan: May 31, 2023

View Audit 53167

Finding 48457 (2022-004)

Material Weakness 2022

Rochester Community School Corporation

IN

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403 § 200.430

FINDING 2022-004 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Todd VanDerWeele Contact Phone Number: 574.223.2159 Views of Responsible Official: We concur with the finding. We have adjusted our retention practices to keep all employee records according to sta...

FINDING 2022-004 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Todd VanDerWeele Contact Phone Number: 574.223.2159 Views of Responsible Official: We concur with the finding. We have adjusted our retention practices to keep all employee records according to statute. After employees listed on the personnel report for hiring or reclassification are approved, the HR Director will provide the approved personnel report, salary schedule or CBA salary schedule, employee contract, and screen shot of the entries into the school?s financial software to the Business Manager to review and approve. Anticipated Completion Date: March 31, 2023

View Audit 52598 Questioned Costs: $1

Finding 48435 (2022-001)

Significant Deficiency 2022

Lake Central School Corporation

IN

Questioned Costs Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.320

FINDING 2022-001 Information on the federal program: Subject: Special Education Cluster (IDEA) - Procurement Federal Agency: Department of Education Federal Program: Special Education Grants to States, Special Education Preschool Grants Assistance Listing Number: 84.027, 84.173 Pass-Through Entity: ...

FINDING 2022-001 Information on the federal program: Subject: Special Education Cluster (IDEA) - Procurement Federal Agency: Department of Education Federal Program: Special Education Grants to States, Special Education Preschool Grants Assistance Listing Number: 84.027, 84.173 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Procurement and Suspension and Debarment Audit Finding: Significant Deficiency, Other Matters Criteria: 2 CFR section 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Context: During testing of procurement over the Special Education Cluster, it was noted that the School Corporation did obtain an appropriate number of bids relating to Special Education consultants as required under small purchase procurement guidelines. There were two consultants charged to the Special Education Cluster during the audit period with expenses totaling $147,319. One of these consultants was selected during testing for procurement. The issue impacted both ALN 84.027 and 84.173. No issues were identified when testing suspension and debarment requirements. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. Due to the number of students we service with special needs, we often need to contract out for some of our Speech Language Pathology services. We currently have three contractors that provide outstanding services for us and we haven?t annually bid this out since the pool of providers is very small. In the future, we will document the process that we take to try to fill these spots with full time employees, how we request various pathologists from a multitude of vendors, and the decision making process to choose the contractor. We will review the rates provided by other potential contractors and seek School Board approval for whomever is the contracted vendor. Responsible party and timeline for completion: Our Director of Student Services, Rebecca Gromala, will oversee this corrective action plan. It is too late to make this correction for the current 2022-2023 school year. We anticipate this being corrected by September 1, 2023 for the 2023-2024 school year.

View Audit 48256 Questioned Costs: $1

Finding 48433 (2022-005)

Significant Deficiency 2022

North Central University

MN

Questioned Costs Reporting Significant Deficiency § 200.303

Higher Education Emergency Relief Funds ? Assistance Living No. 84.425 Recommendation: We recommend the University review their reporting procedures to ensure all required steps are included as well as the supporting documentation to prepare the report is retained. The reports should be reviewed b...

Higher Education Emergency Relief Funds ? Assistance Living No. 84.425 Recommendation: We recommend the University review their reporting procedures to ensure all required steps are included as well as the supporting documentation to prepare the report is retained. The reports should be reviewed by someone other than the preparer of the report and this review should be documented. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: North Central will document in greater detail procedures of maintaining emergency funding. In addition, we will save all reporting in a shared and searchable location so in times of institutional employee turn-over access to reports and information can be available with ease. NCU will engage in the best practice of documenting approvals in a searchable way Name of the contact person responsible for corrective action: Rachel Wendorf, Director of Student Financial Services Planned completion date for corrective action plan: In process

View Audit 42773

Corrective Action Plans

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