Corrective Action Plans

Finding 45907 (2022-005)

Significant Deficiency 2022

Clarkson College

NE

Questioned Costs Student Financial Aid Significant Deficiency

Student Financial Assistance ? Assistance Listing No. Various Recommendation: We recommend the College review the R2T4 requirements and implement procedures to ensure the R2T4 calculations are using the correct number of break days and are accurately completed. Explanation of disagreement with audit...

Student Financial Assistance ? Assistance Listing No. Various Recommendation: We recommend the College review the R2T4 requirements and implement procedures to ensure the R2T4 calculations are using the correct number of break days and are accurately completed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Clarkson College reviewed the R2T4 requirements and has implemented procedures to ensure R2T4 calculations are using the correct days. FA staff have completed NASFAA R2T4 training. The employee responsible for this finding is no longer associated with the college. Name(s) of the contact person(s) responsible for corrective action: Nan Merz Planned completion date for corrective action plan: July 2022

View Audit 40942 Questioned Costs: $1

Finding 45906 (2022-004)

Significant Deficiency 2022

Clarkson College

NE

Questioned Costs Student Financial Aid Reporting

Student Financial Assistance ? Assistance Listing No. Various Recommendation: We recommend the College evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: Ther...

Student Financial Assistance ? Assistance Listing No. Various Recommendation: We recommend the College evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Clarkson College has reviewed procedures and starting July 2022, all disbursements reported to COD are reported within the 15-day timeframe. The employee responsible for this finding is no longer associated with the college. Name(s) of the contact person(s) responsible for corrective action: Nan Merz Planned completion date for corrective action plan: July 2022

View Audit 40942

Finding 45905 (2022-002)

Significant Deficiency 2022

Preserve Spencer House Inc.

OR

Questioned Costs HUD Housing Programs Reporting

As required by the OMB Uniform Guidance, we have provided below our response and corrective action plan addressing the finding on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing S...

As required by the OMB Uniform Guidance, we have provided below our response and corrective action plan addressing the finding on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards and the Report on Compliance for Each Major Program and on Internal Control Over Compliance Required by the Uniform Guidance for the year ended December 31, 2022. Finding 2022-002: 30 Day Notification of Rental Rate Increases. We agree with the finding and recommended corrective action plan. Management will closely monitor to assure all the tenants are notified at least 30 days in advance of any rental rate increases. I will be responsible for ensuring that we comply with the response to the finding. I anticipate these changes will be completed by June 30, 2023. If you have any questions or require additional information, please feel free to contact me at 503-381-8556 or dgibson@cpahoregon.org.

View Audit 41859

Finding 45892 (2022-001)

Significant Deficiency 2022

Wilson County, North Carolina

NC

Special Tests & Provisions Questioned Costs Significant Deficiency

Corrective Action Plan For the Year Ended June 30, 2022 Finding: 2022-001 Jessica Murphy, Team Leader, Special Investigations Significant Deficiency, nonmaterial noncompliance Special Tests and Provisions (Enterprise Program Integrity) Per the North Carolina DSS Crosscutting Requirements compliance ...

Corrective Action Plan For the Year Ended June 30, 2022 Finding: 2022-001 Jessica Murphy, Team Leader, Special Investigations Significant Deficiency, nonmaterial noncompliance Special Tests and Provisions (Enterprise Program Integrity) Per the North Carolina DSS Crosscutting Requirements compliance supplement, counties must acquire case documentation to substantiate the claim entry into the NC FAST Enterprise Program Integrity (?EPI?) system, including the budget and budget calculation sheets used to compute the amount of the overpayment. In one stance of a Food and Nutrition Services claim entered in EPI, there was not adequate case documentation to substantiate the claim and the budget calculated during the initial investigation in the claims file did not agree to the amount that was entered in EPI to be collected on by the county. This claim has since been reviewed, the budget was corrected and the amount in the EPI system, as well as the casefile, was updated. In order to prevent subsequent instances of this issue occurring, DSS Program Integrity staff will implement the following internal control measures effective 1/1/2023: ? Review and evaluate current DSS-1682 Report of Erroneous Issuance form for errors and miscalculations. In reviewing the case in which the error occurred, it was discovered that the DSS-1682 had a formula error in which the amounts did not total correctly on the spreadsheet. Therefore, the incorrect overpayment amount was entered into the EPI system. The DSS-1682 will be reviewed and updated to show the correct formula calculations and the previously-used incorrect form will be removed from usage by staff by 12/31/22. ? Additional second-party and third-party reviewing processes for overpayment claims. In the identified case finding, a second-party review was completed, as are all overpayment claims per Food and Nutrition Services policy, however this instance revealed that additional review, in the form of a third-party can provide a reduced risk-factor as the error could have been discovered by the additional review. Effective 1/1/23, all overpayment claims must be submitted for second-party review and third-party review prior to submission into the NC FAST EPI system. ? Revised case review tools. There is currently not a detailed, itemized review form that is used for Program Integrity. The current tool does have specifications for the evaluation of the overpayment calculation; however, it does not have additional indicators to allow for consistency in reviewing the specified overpayment months, program integrity budgets, financial transactions, and correct allotment amounts. In observation of this, it has been determined that a new case record review tool will be created and implemented effective 1/1/23. The proposed effect of this form will be that additional review and inquiry will be completed by the second party reviewer and the third-party reviewer and there will be increased compliance in regards to overpayment claim calculation. The planned controls have the projected effect of reducing the risk of overpayment calculation errors, incorrect budgeting, and invalid claim amounts entered into the NC FAST EPI system. Proposed completion: All measures effective 1/1/23 and ongoing.

View Audit 41619

Finding 45886 (2022-002)

None 2022

Monmouth College

IL

Questioned Costs Student Financial Aid Eligibility

2022-002 Student Financial Aid Cluster ? (a) Federal Supplemental Educational Opportunity Grant (b) Federal Work Study Program (c) Federal Perkins Loan Program (d) Federal Pell Grant Program (e) Federal Direct Student Loans (f) Teacher Education Assistance for College and Higher Education Grants, As...

2022-002 Student Financial Aid Cluster ? (a) Federal Supplemental Educational Opportunity Grant (b) Federal Work Study Program (c) Federal Perkins Loan Program (d) Federal Pell Grant Program (e) Federal Direct Student Loans (f) Teacher Education Assistance for College and Higher Education Grants, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.038 (d) 84.063 (e) 84.268 (f) 84.379 ? Year Ended June 30, 2022. Condition: In one of the 40 student files tested (2.5%), Subsidized and Unsubsidized Direct loans we not properly awarded. The College under awarded the student $5,500 in Subsidized loans and over awarded the student by $5,500 in Unsubsidized loans. Corrective Action Plan: Jayne Schreck has reviewed the student?s file and the circumstances surrounding the instance of non-compliance. The college does have systematic policies and procedures in place to properly evaluate a student?s file and determine the proper levels of Subsidized and Unsubsidized Loan. The systems used did calculate the loan split properly as documented in the student?s paper file. The error was a human error caused when keying the amounts and codes into the computer system. Jayne has asked her staff to split duties whenever possible. For example, one person may calculate the package but a different person should key the information into the computer system. Human error is human error, it can happen, but having two sets of eyes on each file might help to minimize the risk of error. Responsible Person for Corrective Action Plan: Jayne Schreck, Associate VP for Student Financial Planning Implementation Date for Corrective Action Plan: September 2022

View Audit 40648 Questioned Costs: $1

Finding 45876 (2022-001)

Significant Deficiency 2022

Oakland Livingston Human Service Agency

MI

Questioned Costs Subrecipient Monitoring Eligibility

View of Responsible Officials and Corrective Action Plan ? Although the Organization has a secondary review process and a checklist in place to assure that clients are eligible and all required documentation is in place prior to authorizing payment assistance, the review processes will be corrected ...

View of Responsible Officials and Corrective Action Plan ? Although the Organization has a secondary review process and a checklist in place to assure that clients are eligible and all required documentation is in place prior to authorizing payment assistance, the review processes will be corrected and improved in the following way: 1. Supervisor(s) will verify on the checklist that they have opened, viewed, and scrutinized all uploaded verifications to assure that the documentation meets funding source criteria and complies with eligibility standards set by the funding source, not simply note the presence of an uploaded document or concur that the client is eligible. 2. Another review of each file will be completed prior to any financial assistance payments being processed by the Associate Director for Housing. The purpose of this tertiary review is to monitor compliance with the updated checklist and approval process. Any errors will be noted and discussed with both the case manager and the supervisor. A log of the approvals and denials will be maintained and used to plan future training to ensure compliance. 3. When proof of eligibility is uploaded in a third-party system (such as the MSHDA CERA portal), OLHSA will retain the documentation in its local databases as well and a supervisor be required to indicate on the checklist that this step has been completed.

View Audit 40297

Finding 45845 (2022-001)

Significant Deficiency 2022

Area Agency on Aging of Western Michigan, Inc.

MI

Questioned Costs Subrecipient Monitoring Reporting

Area Agency on Aging of Western Michigan respectfully submits the following corrective action plan for the year ended September 30, 2022. Beene Garter, A Doeren Mayhew Firm 56 Grandville Ave SW Suite 100 Grand Rapids, MI 49503 Audit Period: October 1, 2021 ? September 30, 2022 The finding from th...

Area Agency on Aging of Western Michigan respectfully submits the following corrective action plan for the year ended September 30, 2022. Beene Garter, A Doeren Mayhew Firm 56 Grandville Ave SW Suite 100 Grand Rapids, MI 49503 Audit Period: October 1, 2021 ? September 30, 2022 The finding from the 2022 schedule of findings and questioned costs are discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING ? FEDERAL AWARD PROGRAM AUDIT Aging Cluster ? Assistance Listing #94.044, #93.045, #93.053 #2022-001 ? Significant Deficiency in Internal Controls over Reporting, and Compliance Finding: Grant and Contract Management; Reporting Recommendations: ? It?s recommended implementation of a documented tracking system for reports according to the deadlines provided by the funding entity. In the event an extension is necessary, that extension should be requested prior to the due date and should be documented. Multiple people should be involved in the reporting process, so that reports can still be filed timely in the event of unexpected absences or turnover in staff. Actions Taken: ? The agency has implemented a procedure within the finance department that will ensure reporting is submitted timely and accurately. A new reporting spreadsheet has been developed to improve effectiveness of this process and a deadline tracking system is now being utilized. If there are any questions regarding this plan, please call Kendrick Heinlein at 616.456.5664. Sincerely, Kendrick Heinlein Chief Executive Officer Area Agency on Aging of Western Michigan

View Audit 40325

Finding 45841 (2022-001)

Significant Deficiency 2022

Long County Board of Education

GA

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.403 § 200.404

FA 2022-001 Improve Controls over Federal Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principles Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Im...

FA 2022-001 Improve Controls over Federal Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principles Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.4250 - Elementary and Secondary School Emergency Relief Fund COVID-19 - 84.425U - American Rescue Plan Elementary And Secondary School Emergency Relief Fund Federal Award Number: S425D200012 (Year: 2020), S425D210012 (Year: 2021) S45U210012 (Year: 2021) Questioned Costs: $221,797 Repeat of Prior Year Finding: None Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over expenditures as it relates to the Elementary and Secondary School Emergency Relief Fund program. Corrective Action Plans: The School District will review all contracts to ensure all payments to contractors are not in excess of the contracted amount. In addition, the policies and procedures for haling all funds, including ESSER, will be reviewed to ensure internal controls are in place and all compliance requirements are met. The Finance Director will participate in processional development to better understand how to calculate and report indirect cost. Estimated Completion Date: June 30, 2023 Contact Person: Mary Beth Gordon Telephone: 912-545-2367 Email: bgordon@longcountyschools.org

View Audit 40086 Questioned Costs: $1

Finding 45840 (2022-001)

Significant Deficiency 2022

Village Cooperative of Longmont

CO

Internal Control / Segregation of Duties Questioned Costs Significant Deficiency

The Board of Directors is and will remain involved in the financial affairs of the Cooperative.

View Audit 39637

Finding 45833 (2022-004)

Significant Deficiency 2022

City of North Pole, Alaska

AK

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Finding Number 2022-004 Responsible Individual: Jeffrey J. Jacobson City of North Pole Corrective Action Plan Status: As of today July 25, 2023, necessary corrective actions have been made to the general ledger with the appropriate account balances. The total compensation committee will meet this ye...

Finding Number 2022-004 Responsible Individual: Jeffrey J. Jacobson City of North Pole Corrective Action Plan Status: As of today July 25, 2023, necessary corrective actions have been made to the general ledger with the appropriate account balances. The total compensation committee will meet this year on July 28th, August 11th, and 25th 2023 to review current staffing levels responsibility skills and training requirements and any compensation adjustments. This will possible include contracting with Altman and Rogers in the interim to provide training and support to the city employees to monitor grant requirement compliance and reporting to provide an accurate Schedule of Expenditures of Federal Awards (SEFA). The administration and city council will consider adjusting job descriptions responsibilities for 2024 to full fill grant management and monitoring oversight and to enhance separation of fiscal responsibility and to expand checks and balances. In addition, the administration and the city council will consider hiring a CPA mid-year 2024 to assist current financial staff and to facilitate a smooth transaction as senior staff plan to retire in 2025.

View Audit 41397

Finding 45832 (2022-003)

None 2022

City of North Pole, Alaska

AK

Questioned Costs HUD Housing Programs Reporting

Finding Number 2022-003 Responsible Individual: Jeffrey J. Jacobson City of North Pole Corrective Action Plan Status: As of today July 25, 2023, necessary corrective actions have been made to the general ledger with the appropriate account balances. The total compensation committee will meet this ye...

Finding Number 2022-003 Responsible Individual: Jeffrey J. Jacobson City of North Pole Corrective Action Plan Status: As of today July 25, 2023, necessary corrective actions have been made to the general ledger with the appropriate account balances. The total compensation committee will meet this year on July 28th, August 11th, and 25th 2023 to review current staffing levels responsibility skills and training requirements and any compensation adjustments. This will possible include contracting with Altman and Rogers in the interim to provide training and support to the city employees to monitor grant requirement compliance and reporting to provide an accurate Schedule of Expenditures of Federal Awards (SEFA). The administration and city council will consider adjusting job descriptions responsibilities for 2024 to full fill grant management and monitoring oversight and to enhance separation of fiscal responsibility and to expand checks and balances. In addition, the administration and the city council will consider hiring a CPA mid-year 2024 to assist current financial staff and to facilitate a smooth transaction as senior staff plan to retire in 2025.

View Audit 41397

Finding 45830 (2022-002)

None 2022

Notre Dame Court, Inc.

TX

Reporting Questioned Costs

Finding Reference Number: 2022-002 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 security deposit deficiency will be funded in the amount of $874. Management will ensure that th...

Finding Reference Number: 2022-002 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 security deposit deficiency will be funded in the amount of $874. Management will ensure that the security deposits are properly funded in the future. Completion Date: March 3, 2023

View Audit 41507

Finding 45829 (2022-001)

None 2022

Notre Dame Court, Inc.

TX

HUD Housing Programs Reporting Matching / Level of Effort / Earmarking

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 $45,897. Management will ensure t...

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 $45,897. Management will ensure that the replacement reserve loan repayments are made on a timely basis in the future. Completion Date: March 3, 2023

View Audit 41507

Finding 45824 (2022-002)

Material Weakness 2022

Project Safeguard

CO

Questioned Costs Internal Control / Segregation of Duties

Planned Corrective Action: The Organization will implement controls to ensure material adjustments are posted prior to the audit. Additionally, the Organization will utilize the auditors to assist with the preparation of the financial statements prior to the audit. Any adjustments necessary for 2022...

Planned Corrective Action: The Organization will implement controls to ensure material adjustments are posted prior to the audit. Additionally, the Organization will utilize the auditors to assist with the preparation of the financial statements prior to the audit. Any adjustments necessary for 2022 have been corrected as of the time of the audit completion with guidance from the auditors. Name of Contact Person: BethAnne O?keefe, Finance Director Anticipated completion date: 12/31/2023

View Audit 41506

Finding 45821 (2022-005)

Significant Deficiency 2022

Project Safeguard

CO

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Planned Corrective Action: The Organization has hired a full-time Finance Director who will monitor these matters more closely than under the previous structure. The Organization will also review the current controls to ensure a more robust review of quarterly reimbursements are performed The organi...

Planned Corrective Action: The Organization has hired a full-time Finance Director who will monitor these matters more closely than under the previous structure. The Organization will also review the current controls to ensure a more robust review of quarterly reimbursements are performed The organization will review policies and implement an action plan based on the availability of limited staff. Name of Contact Person: BethAnne O?keefe, Finance Director Anticipated completion date: 06/01/2023

View Audit 41506 Questioned Costs: $1

Finding 45820 (2022-001)

Material Weakness 2022

Clover Park School District No. 400

WA

Allowable Costs / Cost Principles Questioned Costs Subrecipient Monitoring

Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). The District does not concur with the finding or questioned costs. SAO reviewed various types of documentation and chose not...

Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). The District does not concur with the finding or questioned costs. SAO reviewed various types of documentation and chose not to accept any documentation presented by the District to even consider reducing questioned costs. The standard of documentation required by SAO to satisfy ?unmet? need in would have been hard to meet even if the District hadn?t been in the midst of a pandemic. The District has internal controls over asset inventory and provided equipment only to students and staff with unmet needs, and all costs were allowable, reasonable and necessary. We look forward to working with the FCC to resolve this finding and we appreciate the guidance that was provided by the FCC, as noted below. Guidance from the FCC Devices for remote learning could also be used at school. During the pandemic in Washington State we experienced times when classrooms, schools and or districts were closed by health department and state regulations because of outbreaks. Districts had to be prepared to support remote learning each day with constantly changing guidance on who was allowed to be in person. The following guidance from the Federal Communications Commission, titled ?Emergency Connectivity Fund Common Misconceptions?, ?Misconception #2: If schools have returned to in-class instruction for the upcoming school year, they are not eligible to participate. Answer: This is false. Equipment and services provided to students or school staff who would otherwise lack sufficient access to connected devices, and/or broadband internet access connection while off campus are eligible for Emergency Connectivity Fund Support.? From the Federal Communications Commission Order FCC-CIRC21-93-043021, question 77: ?We think schools are in the best position to determine whether their students and staff have devices and broadband services sufficient to meet their remote learning needs, and we recognize that they are making such decisions in the midst of a pandemic. We, therefore, will not impose any specific metrics or process requirements on those determinations.? And from question 53: ??we are sensitive to the need to provide some flexibility during this uncertain time. If those connected devices were purchased for the purpose of providing students?with devices for off-campus use consistent with the rules we adopt today, we will not prohibit such on-campus use.?

View Audit 41395 Questioned Costs: $1

Finding 45780 (2022-003)

Material Weakness 2022

Catholic Community Services of the Mid-Willamette Valley, INC

OR

Questioned Costs Eligibility Internal Control / Segregation of Duties § 200.303

Recommendation: The Organization should implement internal controls to monitor the activities and third-party providers to ensure the services being provided are in compliance with Federal Statues. Action: The Organization has scheduled regular meetings (twice per month) with the property management...

Recommendation: The Organization should implement internal controls to monitor the activities and third-party providers to ensure the services being provided are in compliance with Federal Statues. Action: The Organization has scheduled regular meetings (twice per month) with the property management company to monitor the activities of the provider to ensure we are in compliance with Federal Statues.

View Audit 41632

Finding 45779 (2022-002)

None 2022

Catholic Community Services of the Mid-Willamette Valley, INC

OR

Questioned Costs Matching / Level of Effort / Earmarking

Recommendation: The Organization should set up a schedule and tracking system in order to contact the City and OHCS in advance of the due date of inspections in order to allow the City and OHCS sufficient time to complete the inspections timely. Action: The Organization has created a tracking system...

Recommendation: The Organization should set up a schedule and tracking system in order to contact the City and OHCS in advance of the due date of inspections in order to allow the City and OHCS sufficient time to complete the inspections timely. Action: The Organization has created a tracking system that identifies when the last inspection was completed and when the next inspection should be due based on the number of units at each complex. We are confirming those dates with the City and OHCS and will be in frequent contact to schedule inspections when due.

View Audit 41632

Finding 45777 (2022-001)

None 2022

Hyde Park 811 Housing Corporation, Inc. (hyde Park)

MO

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. Management will ensure that the replacement reserve deposits are made on a timely basis in the futu...

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. Management will ensure that the replacement reserve deposits are made on a timely basis in the future based upon available cash flows for the project. The project has not made any payments currently. Completion Date: March 22, 2023

View Audit 41505

Finding 45776 (2022-001)

Significant Deficiency 2022

Sheltercare

OR

Questioned Costs Allowable Costs / Cost Principles § 200.430

Finding 2022-001 Management?s Response and Planned Corrective Actions: Management and staff responsible for the EARS (Activity Reports) process and grants/contracts billing oversight have reviewed the current process. The following will be either added to the process or completed to ensure accuracy...

Finding 2022-001 Management?s Response and Planned Corrective Actions: Management and staff responsible for the EARS (Activity Reports) process and grants/contracts billing oversight have reviewed the current process. The following will be either added to the process or completed to ensure accuracy of data on the billing worksheet. 1. Improve accuracy and timeliness of data through meeting and discussion with program managers and supervisors. Education for managers/supervisors will be conducted so they understand exactly what to review on each timesheet, the accuracy of the data compared to what is on the timekeeping software and that the timesheet is complete. They will help to develop processes on their end to ensure staff are completing these correctly. The process will be added to program manager and supervisor orientation training and checklist. 2. Currently, the staff member completing the EARS timesheet entry and billing workbook completes a double check of data and ensure every line of hours matches timekeeping software (not just the total hours) . This will be added to the procedure. 3. At the time of hire notification, payroll staff will send an email to Program Manager to request clarification if new staff member will be completing EARS (timesheet) and verification that new staff member has the form and has been trained. This will also be added to the Staff Member Orientation checklist completed by supervisors. 4. Every two weeks, after the payroll clerk has completed the EARS checklist, the controller will verify that every staff member timesheet has been received and new or terminated staff members are noted on the checklist. A second page will be created on the checklist to account for staff members who do not complete EARS. Any changes (new or termed staff) will be accounted for so that we have a complete list of who completes EARS and which staff members do not. 5. At the end of fiscal calendar, controller will notify payroll staff creating the Billing Backup report with the new Fringe calculation to be added to the workbook. Controller will verify the fringe number is correct in the workbook before any billing begins for the new fiscal year. Payroll staff member will also add to staff calendar to ensure that information is received when creating the spreadsheet for the new fiscal period. ? The name of the contact person(s) responsible for the corrective actions: Kathleen Broadhurst, Senior Director of Finance, Cathy Fisher, Controller, and Dorothy Conn, Payroll Administrator. ? The corrective action planned: See above comments ? The anticipated completion date: o The internal process in the finance department will be completed December 31, 2022. The Program Manager meeting and education will be conducted in January 2023.

View Audit 40574

Finding 45771 (2022-005)

Significant Deficiency 2022

Fargo Housing and Redevelopment Authority

ND

Questioned Costs HUD Housing Programs Significant Deficiency

Contact Person Tom Keller, Executive Director, Jill Liebelt, CFO, & Chris Brungardt, CEO Corrective Action Plan The Authority will have a checklist on annual certifications to ensure all appropriate documents are included in the file. Planned Completion Date for CAP December 31, 2023

View Audit 40655

Finding 45770 (2022-004)

Significant Deficiency 2022

Fargo Housing and Redevelopment Authority

ND

HUD Housing Programs Questioned Costs Significant Deficiency

Contact Person Tom Keller, Executive Director, Jill Liebelt, CFO, & Chris Brungardt, CEO Corrective Action Plan The Authority has reviewed and implemented quality control re-inspections to ensure compliance moving forward. Planned Completion Date for CAP December 31, 2023

View Audit 40655

Finding 45767 (2022-003)

Significant Deficiency 2022

Brooklyn Bureau of Community Service Dba Brooklyn Community Services

NY

Questioned Costs Reporting § 200.512

Management agrees that the single audit reporting package was not submitted within the required timeframe due to key employee turnover coupled with staffing challenges subsequent to year end. In addition, BCS began a transition from one third-party external firm to another third-party firm in Septem...

Management agrees that the single audit reporting package was not submitted within the required timeframe due to key employee turnover coupled with staffing challenges subsequent to year end. In addition, BCS began a transition from one third-party external firm to another third-party firm in September of 2022. The former firm held the general ledger data for BCS and has been slow to turn it over in a manageable manner causing the delay in filing of the single audit report package. Dmitriy Goyzman (current Chief Financial Officer) was hired in December of 2022 and is actively in the process of hiring a new internal finance team. Back office finance department operations are currently filled by the second third-party external firm. In addition to the CFO, BCS has payroll, purchasing and 2 staff accountants and will have a Controller on staff by mid- June of 2023. Hiring of five additional positions for grants management will be completed in the Fall of 2023 replacing BDO personnel with in-house staff. In our new configuration, BCS will: 1) own its financial software and data, 2) be sufficiently staffed to run its day-to-day financial operations, 3) be able to support program operations in an efficient manner and 4) be able to respond and complete audits on time. The management will ensure that the single audit report package is submitted before the March 31, 2024 deadline.

View Audit 39938

Finding 45761 (2022-001)

None 2022

Prince George's County Voa Living Center I, Inc.

LA

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 $6,627. Management will ensure ...

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 $6,627. Management will ensure that the replacement reserve deposits are made on a timely basis in the future. Completion Date: September 14, 2022

View Audit 39803

Finding 45749 (2022-002)

Significant Deficiency 2022

Doane University

NE

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

Finding 2022-002 Federal Awards Findings and Questioned Costs Condition The change in status for three of twenty-five students tested was not reported to the National Student Loan Data System (NSLDS) within 30 days or included in a response to a roster file within 60 days. The change in status infor...

Finding 2022-002 Federal Awards Findings and Questioned Costs Condition The change in status for three of twenty-five students tested was not reported to the National Student Loan Data System (NSLDS) within 30 days or included in a response to a roster file within 60 days. The change in status information for five of twenty-five students tested did not agree between the campus level and program level enrollment detail. The date for the change in status for eleven of twenty-five students tested did not agree to the University?s records. The total number of students impacted is thirteen due to students being included in multiple categories as noted above. Corrective Action Plan Doane University staff is changing our process for enrollment reporting. Auditors have provided a copy of the NSLDS Enrollment Reporting Guide which staff will refer to for specific guidance in case questions arise. Errors noted in the Single Audit for the period 7/1/2021-6/30/2022 will be adjusted to reflect data noted in the schedule relative to this finding. Name(s) of Contact Person(s) Responsible for Corrective Action: Denise Ellis, Registrar, Doane University. Anticipated Completion Date: April 30, 2023 CFO February 27, 2023

View Audit 39674

Corrective Action Plans

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