Corrective Action Plans

Finding 44007 (2022-002)

None 2022

New Braunfels Independent School District

TX

Questioned Costs Cash Management § 200.305

2022-002 ? Noncompliance and material weakness for federal awards. The District agrees with this finding and has taken corrective action to ensure that established procedures are followed timely and appropriately. 1) New Braunfels ISD will be contracting with an outside entity to provide an evaluati...

2022-002 ? Noncompliance and material weakness for federal awards. The District agrees with this finding and has taken corrective action to ensure that established procedures are followed timely and appropriately. 1) New Braunfels ISD will be contracting with an outside entity to provide an evaluation of business office practices and procedures in order to identify areas in which improvement is needed. 2) New Braunfels ISD has documented due dates for Federal drawdowns so that there is a level of responsibility for all involved in ensuring that these are completed in a timely manner. The due date is the last Friday of each month. 3) The drawdowns will be completed by the Director of Financial Services and backed up by the Assistant Director of Financial Services. They will then be reviewed by the Chief Financial Officer.

View Audit 51525 Questioned Costs: $1

Finding 43994 (2022-001)

Significant Deficiency 2022

Avondale Meadows Academy, Inc. D/b/a United Schools of Indianapolis

IN

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.327

CORRECTIVE ACTION PLAN December 13, 2022 To: U.S. Department of Education Avondale Meadows Academy, Inc. d/b/a United Schools of Indianapolis respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Greenwalt ...

CORRECTIVE ACTION PLAN December 13, 2022 To: U.S. Department of Education Avondale Meadows Academy, Inc. d/b/a United Schools of Indianapolis respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Greenwalt CPAs, Inc. 5342 West Vermont Street Indianapolis, IN 46224 Audit period: Finding 2022-001 Identification of federal program: US DEPARTMENT OF EDUCATION 84.425D and 84.425U, Education Stabilization Fund Criteria: Nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements (which still may be referenced as the Davis-Bacon Act) a provision that the contractor or subcontractor comply with those requirements and the DOL regulations (29 CFR Part 5, Labor Standards Provisions Applicable to Contacts Governing Federally Financed and Assisted Construction) (2 CFR section 200.327; Appendix II.D. to 2 CFR Part 200). This includes a requirement for the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls) (29 CFR sections 5.5 and 5.6; the A-102 Common Rule (section 36(i)(5)); OMB Circular A-110 (2 CFR Part 215, Appendix A, Contract Provisions); 2 CFR Part 176, Subpart C; and 2 CFR section 200.327). Condition: An LEA must use ESF funds for minor remodeling, renovation or construction contracts that are over $2,000 and use laborers and mechanics that must meet Davis-Bacon prevailing wage requirements. Potential effect: This certain contractor may not have used the appropriate prevailing wage rate for contractors and subcontractors. Questioned costs: None. Context: A total sample of one (1) item related to a certain contractors HVAC project was selected as a part of allowable cost testing for the Education Stabilization Fund. Although the contractor did not include the appropriate prevailing wage rate clauses within the construction contracts, the contractor was able to provide certified payroll totals for the period under audit. However, the certified payrolls were not provided weekly, as required, they were provided after the project was complete. Cause: USI failed to timely notify a certain contractor about the Davis-Bacon Act contract clause requirements related to the prevailing wage rate for contractors and subcontractors. www.unitedschoolsindy.org ~ 3980 Meadows Drive, Indianapolis, IN 46205 ~ 317.550.3363 Recommendation: We recommend that USI provide timely communication related to the prevailing wage rate requirements for contracts with future contractors. USI should also ensure that the proper prevailing wage rate clauses are included in future contracts. At the time of requesting a bid for services, management will notify all future contractors of the need for prevailing wage rate requirements and the clauses to be included in the contracts. If the U.S. Department of Justice has questions regarding this plan, please call Janie Seivers at 317.550.3363. Sincerely yours, Janie Seivers, Director of Business Affairs

View Audit 51522

Finding 43981 (2022-002)

Significant Deficiency 2022

Housing Authority of the City of Meriden

CT

Questioned Costs Procurement, Suspension & Debarment HUD Housing Programs

Finding No. 2022-002 Authority?s Response and Corrective Action Plan The Authority is participating in a Corrective Action process with the Hartford Field Office regarding the HUD Compliance Review. The Authority is currently reviewing its Procurement Policy to make all necessary updates and train s...

Finding No. 2022-002 Authority?s Response and Corrective Action Plan The Authority is participating in a Corrective Action process with the Hartford Field Office regarding the HUD Compliance Review. The Authority is currently reviewing its Procurement Policy to make all necessary updates and train staff on those updates. Person Responsible for Corrective Action Contact; Robert Cappelletti, Executive Director, rcappelletti@meriden-ha.com

View Audit 45052 Questioned Costs: $1

Finding 43980 (2022-001)

Significant Deficiency 2022

Housing Authority of the City of Meriden

CT

Cash Management HUD Housing Programs Matching / Level of Effort / Earmarking

Finding No. 2022-001 Authority?s Response and Corrective Action Plan The Authority had planned on receiving developer fees and predevelopment reimbursements related to the construction activities in an amount in excess of the interfund balance noted in the finding. There have been repeated delays to...

Finding No. 2022-001 Authority?s Response and Corrective Action Plan The Authority had planned on receiving developer fees and predevelopment reimbursements related to the construction activities in an amount in excess of the interfund balance noted in the finding. There have been repeated delays to several projects which have delayed the receipt of predevelopment reimbursements and fees which led to the majority of the interfund issue. The Executive Director deals are coming to fruition in Quarters 3 and 4 of FY2023. The Bristol Schools Project final construction closing is scheduled for 10/15/2023-11/1/2023 which will result in full repayment of FY2022 receivable. The MRC will also earn fees from the performing project. The MHA has issued two bonds for Redevelopment valued for $128 million that will reimburse the MHA and MRC for all outstanding receivables related to Energy Improvements, Yale Acres Community Center, 143 West Main Street and Hanover Place. The closing for these bonds is scheduled for November 16, 2023. Following this planned extinguishing of redevelopment receivables, the Executive Team is now updating the interfund policy to require the reconciliation and settling of interfund balance on a monthly basis and determining a reasonable dollar value for that policy. Person Responsible for Corrective Action Contact; Robert Cappelletti, Executive Director, rcappelletti@meriden-ha.com

View Audit 45052

Finding 43969 (2022-001)

Significant Deficiency 2022

Goodwill Industries, Inc. / Easter Seals Minnesota

MN

Questioned Costs Allowable Costs / Cost Principles Reporting

Finding 2022-001 Federal Agency Name: United States Department of Health and Human Services Program Name: Temporary Assistance for Needy Families CFDA # - 93.558 Finding Summary: Federally funded employees had some of their pay allocated improperly, within UKG, and not in accordance with the policy ...

Finding 2022-001 Federal Agency Name: United States Department of Health and Human Services Program Name: Temporary Assistance for Needy Families CFDA # - 93.558 Finding Summary: Federally funded employees had some of their pay allocated improperly, within UKG, and not in accordance with the policy established. This was not a deficiency in time and effort reporting. Responsible Individuals: Grant Accountants ? (Wendy DeWell, Tiffany Husbands, Lori Hall), Payroll Department and HR. Corrective Action Plan: The Federal employee?s allocation issue has been identified and systems are in place to avoid this occurrence in the future. Anticipated Completion Date: This was corrected in August 2022, when system updates were put in place.

View Audit 48375

Finding 43964 (2022-002)

Significant Deficiency 2022

Cornerstone Montgomery, Inc.

MD

Questioned Costs Reporting Significant Deficiency § 200.303

2022-002 COVID-19 Provider Relief Fund ? Assistance Listing Number 93.498 Recommendation: We recommend that management implement procedures to ensure budget approvals are received timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in...

2022-002 COVID-19 Provider Relief Fund ? Assistance Listing Number 93.498 Recommendation: We recommend that management implement procedures to ensure budget approvals are received timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A process of more comprehensive review of program requirements will be put in place. Name of the contact person responsible for corrective action: Lisa Katz, Program Manager Planned completion date for corrective action plan: Currently underway and planned to be completed by May 2023.

View Audit 44279

Finding 43963 (2022-001)

Significant Deficiency 2022

Cornerstone Montgomery, Inc.

MD

Questioned Costs Allowable Costs / Cost Principles Reporting

Department of Health and Human Services 2022-001 COVID-19 Certified Community Behavioral Health Clinic Expansion Program ? Assistance Listing Number 93.829 Recommendation: We recommend internal controls over reporting be enhanced to ensure evidence is maintained to support the reports and review per...

Department of Health and Human Services 2022-001 COVID-19 Certified Community Behavioral Health Clinic Expansion Program ? Assistance Listing Number 93.829 Recommendation: We recommend internal controls over reporting be enhanced to ensure evidence is maintained to support the reports and review performed over the reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We are in the process of re-evaluating the reporting process to ensure documentation is maintained to support the reporting requirements. Name of the contact person responsible for corrective action: Lisa Katz, Chief Program Officer Planned completion date for corrective action plan: Currently underway and planned to be completed by May 2023.

View Audit 44279

Finding 43962 (2022-001)

Significant Deficiency 2022

Honestly, INC

OK

Subrecipient Monitoring Questioned Costs Reporting

CORRECTIVE ACTION PLAN FOR AUDIT FINDING FEDERAL PROGRAM Teenage Pregnancy Prevention Program - ALN 93.297 FINDING #2022-001 Federal Funding Accountability and Transparency Act Reporting TYPE OF FINDING Compliance finding (Reporting) and Internal Control Over Compliance FINDING SUMMARY Thrive did n...

CORRECTIVE ACTION PLAN FOR AUDIT FINDING FEDERAL PROGRAM Teenage Pregnancy Prevention Program - ALN 93.297 FINDING #2022-001 Federal Funding Accountability and Transparency Act Reporting TYPE OF FINDING Compliance finding (Reporting) and Internal Control Over Compliance FINDING SUMMARY Thrive did not report one subrecipient as required by the Federal Funding Accountability and Transparency Act due to the subrecipient experiencing difficulty in receiving their UEI through SAM.gov. The subaward was issued in anticipation of the subrecipient receiving their UEI imminently. CORRECTIVE ACTION TAKEN Thrive updated the Financial Manual policy language in Section 12 -Subrecipient Financial Monitoring stating that a potential subrecipient receiving an award exceeding the FFATA reporting threshold must submit their UEI number prior to a subaward being issued. COMPLETION DATE Updated policy language finalized and approved by February 28, 2023 RESPONSIBLE PARTY Katherine Keith, Director of Finance and Administration

View Audit 44278

Finding 43956 (2022-001)

Material Weakness 2022

Nassau County District School Board

FL

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

The District Business Services office will perform periodic reviews on expenditures related to the Special Education services, to ensure compliance with the Special Education - MOE requirement and that State and Local Funds are properly allocated and utilized for Special Education services. The Dis...

The District Business Services office will perform periodic reviews on expenditures related to the Special Education services, to ensure compliance with the Special Education - MOE requirement and that State and Local Funds are properly allocated and utilized for Special Education services. The District will review and utilize annual staffing allocations to assist with compliance of the Special Education - MOE requirement.

View Audit 38844 Questioned Costs: $1

Finding 43954 (2022-004)

Material Weakness 2022

Harvey Public School District 152

IL

Questioned Costs Cash Management Reporting

Condition The District could not provide support for requested monthly claims. Plan The District will ensure that supporting counts for each month are retained. Anticipated Date of Completion 6/30/23. Name of Contact Person Lela Bridges, Interim Superintendent. Management Response The District exper...

Condition The District could not provide support for requested monthly claims. Plan The District will ensure that supporting counts for each month are retained. Anticipated Date of Completion 6/30/23. Name of Contact Person Lela Bridges, Interim Superintendent. Management Response The District experienced turnover for key employees within the grant reporting process and is currently strengthening internal control procedures over grant reporting and monitoring.

View Audit 53487

Finding 43953 (2022-005)

Significant Deficiency 2022

Anita Moreau "food Program Specialist"

TX

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency § 200.404

Views of Responsible Officials and Planned Corrective Actions: Anita Moreau has implemented policies to ensure all costs are properly authorized and approved by TDA. Anita Moreau has repaid the $20,228 on December 28, 2022. On February 3, 2023, TDA reviewed the Corrective Action Plan provided ...

Views of Responsible Officials and Planned Corrective Actions: Anita Moreau has implemented policies to ensure all costs are properly authorized and approved by TDA. Anita Moreau has repaid the $20,228 on December 28, 2022. On February 3, 2023, TDA reviewed the Corrective Action Plan provided by Anita Moreau and has concluded its review.

View Audit 53422 Questioned Costs: $1

Finding 43951 (2022-003)

Significant Deficiency 2022

Anita Moreau "food Program Specialist"

TX

Questioned Costs Cash Management Eligibility

Views of Responsible Officials and Planned Corrective Actions: Anita Moreau has implemented policies to ensure all meal and attendance reports are accrate. Anita Moreau is also encouraging centers to utilize the computer claiming software. These policies have been provided to all centers. On F...

Views of Responsible Officials and Planned Corrective Actions: Anita Moreau has implemented policies to ensure all meal and attendance reports are accrate. Anita Moreau is also encouraging centers to utilize the computer claiming software. These policies have been provided to all centers. On February 3, 2023, TDA reviewed the Corrective Action Plan provided by Anita Moreau and has concluded its review.

View Audit 53422 Questioned Costs: $1

Finding 43949 (2022-001)

Significant Deficiency 2022

Anita Moreau "food Program Specialist"

TX

Questioned Costs Significant Deficiency

Views of Responsible Officials and Planned Corrective Actions: Anita Moreau has implemented policies to ensure all information is captured on the paper enrollment forms. These policies have been provided to all centers. On February 3, 2023, TDA reviewed the Corrective Actiuon Plan provided by ...

Views of Responsible Officials and Planned Corrective Actions: Anita Moreau has implemented policies to ensure all information is captured on the paper enrollment forms. These policies have been provided to all centers. On February 3, 2023, TDA reviewed the Corrective Actiuon Plan provided by Anita Moreau and has concluded its review.

View Audit 53422 Questioned Costs: $1

Finding 43948 (2022-001)

Significant Deficiency 2022

Arrowmont School of Arts and Crafts

TN

Questioned Costs Allowable Costs / Cost Principles § 200.423

MANAGEMENT'S CORRECTIVE ACTION PLAN - FISCAL YEAR 2022 Finding 2022-001: (21.027) Unallowable Activities/Allowance Costs and Cost Principals August 9, 2023 In July 2022, Arrowmont School of Arts and Crafts submitted a request for funds reimbursement under the Arts Recovery Program Grant (federal ...

MANAGEMENT'S CORRECTIVE ACTION PLAN - FISCAL YEAR 2022 Finding 2022-001: (21.027) Unallowable Activities/Allowance Costs and Cost Principals August 9, 2023 In July 2022, Arrowmont School of Arts and Crafts submitted a request for funds reimbursement under the Arts Recovery Program Grant (federal award #SLFRP5534) through the Tennessee Arts Commission. In the documentation justifying the request, an unallowable expense of $329.25 was included. The staff member who completed the request and the supporting documentation was knowledgeable about the federal regulation excluding alcohol purchases as eligible for reimbursement, however in reviewing and submitting the request, she did not notice that alcohol was included. The line item in error was a VISA bill that contained a purchase that included alcohol. There are a number of reasons this oversight occurred. The primary reason is human error. At the time the error occurred, Arrowmont had insufficient staff support for the function. There was only one staff member available to complete the request and supporting documentation. In addition to the volume of entries (approximately 1,000), the staff member who had COVID was working from home without access to the full database and on a very short timeline and therefor simply did not see the purchase which was at a restaurant as including alcohol. Corrective Action. Corrective action has been accomplished, effective April 2023. The need for grants management support staff has been identified and the position is in process to effectively manage all Arrowmont grants reporting. This position will work closely with the accounting staff to ensure the accuracy of reports and supporting documentation. Working with the accounting staff to review and double check the accuracy of each entry should preclude this error from re-occurring. Protocols include double checking any invoice that contains multiple entries to ensure compliance with financial/accounting and programmatic reporting. The Chief Officer for Institutional Advancement is responsible for ensuring that future requests and documentation are accurate, that staff are adequately trained, and that reports are checked carefully before submission. The Chief Finance Officer will also participate in grants management oversight to ensure all financial reports are accurate and correct. The Chief Executive Officer has additional oversight responsibility as necessary for all grants management reporting for Arrowmont. Upon notification from the auditors that an unallowable expense has been identified, the Chief Officer for Institutional Advancement called the Tennessee Arts Commission and notified them that an error had occurred and requested their guidance on how to proceed. The guidance was to provide the Director of Grants with Tennessee Arts Commission with this memo when corrective action was completed. This memo is being shared with PYA (Arrowmont auditors for 2022) and with Tennessee Arts Commission. In addition, to correct the $329.25 expense, Arrowmont will prepare and mail a refund check in this amount to Tennessee Arts Commission and will amend the 2022 budget reimbursement and the 2024 available budget reimbursement amounts. The contact person relative to this corrective action is: Trudy M. Hughes, Chief Executive Officer thughes@arrowmont.org (865) 368-8886 Thank you for the opportunity to submit this information. I welcome your response and direction regarding any further communication as is necessary. Sincerely, Trudy M. Hughes Trudy M. Hughes Chief Executive Officer

View Audit 51991 Questioned Costs: $1

Finding 43947 (2022-006)

Significant Deficiency 2022

Housing Authority of the City of La Joya

TX

Questioned Costs HUD Housing Programs Eligibility

In October of 2022 there was no waiting list in the Housing Management Software, there was not a handwritten waitlist that could be located. Staff entered all applications that were located into the software by date and time and with preferences that are in the out-of-date Admissions and Occupancy P...

In October of 2022 there was no waiting list in the Housing Management Software, there was not a handwritten waitlist that could be located. Staff entered all applications that were located into the software by date and time and with preferences that are in the out-of-date Admissions and Occupancy Policy and Administrative Plan. Documentation was submitted to the San Antonio Field Office in September of 2023 to show the waitlist and the families that have been selected in order of the waitlist or removed at the request of the family.

View Audit 52553 Questioned Costs: $1

Finding 43927 (2022-005)

Significant Deficiency 2022

County of Dane

WI

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.430

Finding 2022-005 Condition One of the thirty-seven payroll transactions tested was more than actual costs incurred due to incorrect payroll information being used to calculate the payroll expense. Our sample was not statistically valid. Corrective Action Plan Corrective Action Planned: The reim...

Finding 2022-005 Condition One of the thirty-seven payroll transactions tested was more than actual costs incurred due to incorrect payroll information being used to calculate the payroll expense. Our sample was not statistically valid. Corrective Action Plan Corrective Action Planned: The reimbursement reports prepared by the Clerk of Courts will be reviewed by a person other than the preparer to ensure accuracy. The review will be completed before the reimbursement request is submitted to Child Support. Name(s) of Contact Person(s) Responsible for Corrective Action: Shelly Maas, Deputy Clerk of Courts Anticipated Completion Date: August 2023

View Audit 51738 Questioned Costs: $1

Finding 43926 (2022-002)

Significant Deficiency 2022

County of Dane

WI

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Finding 2022-002 Condition We selected three monthly submissions of CARS and SPARC reports across multiple programs received by the Wisconsin Department of Human Services and the Wisconsin Department of Children and Families. All three of the CARS and SPARC reports tested were not reviewed by an i...

Finding 2022-002 Condition We selected three monthly submissions of CARS and SPARC reports across multiple programs received by the Wisconsin Department of Human Services and the Wisconsin Department of Children and Families. All three of the CARS and SPARC reports tested were not reviewed by an independent person before submission for reimbursement. Our sample was not statistically valid. Corrective Action Plan Corrective Action Planned: A review process will be established and implemented to ensure that required reports are reviewed by someone other than the preparer of the reports prior to submission. Name(s) of Contact Person(s) Responsible for Corrective Action: Reports prepared by Kozue Bush, Finance Manager, will be reviewed by Chad Lillethun, FMS Division Administrator prior to submission. Anticipated Completion Date: Review process will be implemented with September 2023 reports.

View Audit 51738

Finding 43916 (2022-004)

Material Weakness 2022

Gerald R. Ford International Airport Authority

MI

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.403

Finding Number: 2022-004 Condition: Unallowable costs incurred prior to the period of performance under the grant agreement were submitted and reimbursed by the granting agency. Additionally, these costs ...

Finding Number: 2022-004 Condition: Unallowable costs incurred prior to the period of performance under the grant agreement were submitted and reimbursed by the granting agency. Additionally, these costs were initially included on the schedule of expenditures of federal awards. Planned Corrective Action: The personnel responsible for submitting reimbursement requests will review grant agreements with the personnel responsible for applying for the grants upon their award. Worksheets created for reimbursement and reporting will be reviewed against the grant schedules for accuracy. Contact person responsible for corrective action: Matt Zeilstra ? Financial Controller Anticipated Completion Date: 07/27/2023

View Audit 51735 Questioned Costs: $1

Finding 43915 (2022-003)

Material Weakness 2022

Gerald R. Ford International Airport Authority

MI

Questioned Costs Subrecipient Monitoring Material Weakness

Finding Number: 2022-003 Condition: During the audit, it was noted that the Authority does not have documentation to support that a process is in place to ensure compliance with the wage rate requirements, as described by 40 U.S.C. Sections 3141 to 3148, whether the responsibility is performed by th...

Finding Number: 2022-003 Condition: During the audit, it was noted that the Authority does not have documentation to support that a process is in place to ensure compliance with the wage rate requirements, as described by 40 U.S.C. Sections 3141 to 3148, whether the responsibility is performed by the Authority directly or delegated to construction managers with required monitoring by the Authority. Planned Corrective Action: A form has been created to document the compliance of wage rate requirements, to be completed by the Authority?s Engineering Manager. Any third party delegates will be required to be the signatory of compliance, with counter signature by the Authority. Contact person responsible for corrective action: Casey Ries ? Engineering and Planning Director Anticipated Completion Date: 07/27/2023

View Audit 51735

Finding 43908 (2022-001)

None 2022

Nevada Urban Indians, Inc.

NV

Questioned Costs Allowable Costs / Cost Principles § 200.405

Nevada Urban Indians, Inc. (NUI) will implement an allocation disclosure on all backup documentation that is verifiable to program budgets. NUI will also implement a rolling 12-month allocation plan to ensure that all funds received are being spent appropriately and that there will not be a fund def...

Nevada Urban Indians, Inc. (NUI) will implement an allocation disclosure on all backup documentation that is verifiable to program budgets. NUI will also implement a rolling 12-month allocation plan to ensure that all funds received are being spent appropriately and that there will not be a fund deficiency. This 12-month allocation will be reviewed monthly and allocations will be adjusted as needed. In the event that previous allocations need to be changed, NUI will shift costs per 2 CFR 200.405 (c) and (d) and provide additional backup documentation showing the change and why the change was made.

View Audit 49538 Questioned Costs: $1

Finding 43905 (2022-004)

Significant Deficiency 2022

Loretto Health and Rehabilitation Center

NY

Questioned Costs HUD Housing Programs Reporting § 200.303

Finding 2022-004 ? Reporting ? Significant Deficiency in Internal Control over Compliance Cluster/Grantor: Department of Health and Human Services ? Health Resources and Services Administration (?HRSA?) Award Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distributions Awa...

Finding 2022-004 ? Reporting ? Significant Deficiency in Internal Control over Compliance Cluster/Grantor: Department of Health and Human Services ? Health Resources and Services Administration (?HRSA?) Award Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distributions Award Year: January 1, 2021 - December 31, 2021 Assistant Listing Number: 93.498 The management of Loretto Health have reviewed finding 2022-004: Reporting ? Significant Deficiency in Internal Control over 2Compliance. We present the following corrective action plan: Loretto Health will adopt the recommendation from the auditor to implement a control process which includes a documented secondary review and approval of the Provider Relief HRSA submission.

View Audit 48983

Finding 43904 (2022-003)

None 2022

Loretto Health and Rehabilitation Center

NY

Questioned Costs Reporting

Finding 2022-003 ? Lost Revenue Reporting Cluster/Grantor: Department of Health and Human Services ? Health Resources and Services Administration (?HRSA?) Award Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distributions Award Year: January 1, 2021 ? December 31, 2021 Ass...

Finding 2022-003 ? Lost Revenue Reporting Cluster/Grantor: Department of Health and Human Services ? Health Resources and Services Administration (?HRSA?) Award Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distributions Award Year: January 1, 2021 ? December 31, 2021 Assistant Listing Number: 93.498 The management of Loretto Health have reviewed finding 2022-003: Lost Revenue Reporting. We present the following corrective action plan: Loretto Health will adopt the recommendation from the auditor to update the revenue data for 2022 to actual revenue in future HRSA PRF reporting periods.

View Audit 48983

Finding 43901 (2022-002)

Material Weakness 2022

Childrens Aid College Prep Charter School

NY

Questioned Costs Allowable Costs / Cost Principles § 200.430

FINDING 2022-002 ALLOWABLE COSTS AND ALLOWABLE ACTIVATES ? ABSENCE OF RECORDS IN SUPPORT OF PERSONAL COSTS CHARGED TO FEDERAL PROGRAMS (MATERIAL WEAKNESS) 1) Michael Greenberg, Chief Financial Officer Telephone: 212-949-5002 Email: mgreenberg@childrensaidnyc.org 2) Drema Brown, Head...

FINDING 2022-002 ALLOWABLE COSTS AND ALLOWABLE ACTIVATES ? ABSENCE OF RECORDS IN SUPPORT OF PERSONAL COSTS CHARGED TO FEDERAL PROGRAMS (MATERIAL WEAKNESS) 1) Michael Greenberg, Chief Financial Officer Telephone: 212-949-5002 Email: mgreenberg@childrensaidnyc.org 2) Drema Brown, Head of School Telephone: 646-459-8415 Email: dbrown@childrensaidcollegeprep.org View of Responsible Officials and Corrective Action Plan: Plan: Charter School management has subsequently put in place policies and procedures to appropriately document costs allocated to federal and other awards. Steps include review and signoffs of timesheets, aggregated summaries and reconciliations to justify amounts charged to federal and all other funding sources. Interim processes include manual oversight, signoffs and paper-based processes followed later by best-practice time and effort electronic reporting systems and digital tracking. Extenuating Circumstances Relating To Finding: During the time period audited (July 1, 2021 to June 30, 2022) the Charter School did not have employee-signed timesheets. All federally funded supplemental payments to employees for after-school and summer tutoring were entered by the supervisors (i.e. school Principals) in Google trackers which were reviewed and approved by the Principals and Head of School on a bi-weekly basis. The Charter School?s timekeeping and payroll system during this same time period only tracked the regular 80-hour workweek. Approvals for supplemental payments were done via the Google trackers and emails confirming approval by the Principals and the Head of School. Prior to COVID, all compensable time (including supplemental payments) were tracked and monitored via the school?s timekeeping system which utilized biometric clocks for punching in and out. Supervisors could approve all of their employee?s time within that system. The New York State Education Department put a ban on biometric devices (including timeclocks) when the COVID crisis began (Summer 2020) and they have not reinstated their use. Bi-weekly hours for the regular work-week were entered manually since biometric clocks were not permitted. This also left a gap in our procedures for tracking additional or supplemental paid time which led us to create a system that relied on the use of the Google trackers and email approvals described above. Corrective Action: Management has updated its policies and procedures related to timekeeping and approval of timesheets to reflect staff?s hours worked and the sign-off on their own time for each day worked, including a Supervisory bi-weekly review and manual sign-off on these timesheets and final review and submission of timesheets to Payroll by the Sr. Manager of Operations and/or Head of School. Further, beginning in September 2023, all time will be tracked in a new digital timekeeping system that was implemented and training provided during the Summer of 2023 which is compliant with federal time and effort tracking best practices.

View Audit 48978 Questioned Costs: $1

Finding 43900 (2022-001)

Significant Deficiency 2022

Childrens Aid College Prep Charter School

NY

Questioned Costs Reporting Significant Deficiency § 200.512

FINDING 2022-001 REPORTING ? DATA COLLECTION FORM AND REPORTING PACKAGE (SIGNIFICANT DEFICIENCY) Responsible Officials Contact Information: 1) Michael Greenberg, Chief Financial Officer Telephone: 212-949-5002 Email: mgreenberg@childrensaidnyc.org 2) Drema Brown, Head of School T...

FINDING 2022-001 REPORTING ? DATA COLLECTION FORM AND REPORTING PACKAGE (SIGNIFICANT DEFICIENCY) Responsible Officials Contact Information: 1) Michael Greenberg, Chief Financial Officer Telephone: 212-949-5002 Email: mgreenberg@childrensaidnyc.org 2) Drema Brown, Head of School Telephone: 646-459-8415 Email: dbrown@childrensaidcollegeprep.org View of Responsible Officials and Corrective Action Plan: Management agrees that the Uniform Guidance package was not submitted in a timely manner. Management will seek to file the Uniform Guidance audit on a timely basis in the June 30, 2023, fiscal year reporting period.

View Audit 48978

Finding 43896 (2022-002)

None 2022

Arlington Baptist University

CO

Questioned Costs Student Financial Aid Eligibility

2022-002 Enrollment Reporting to NSLDS Planned Corrective Action: Admissions department and registrar department will provide a list of all non-true freshman to the financial aid department. The financial aid department will run NSLDS reports to determine if students have utilized financial aid in t...

2022-002 Enrollment Reporting to NSLDS Planned Corrective Action: Admissions department and registrar department will provide a list of all non-true freshman to the financial aid department. The financial aid department will run NSLDS reports to determine if students have utilized financial aid in the past. Each student that has received aid in the past will be reported to NSLDS whether they utilize any federal aid at ABU or not. Person Responsible for Corrective Action Plan: Laurel Bartlett- Admissions Director, John Rocha- Financial Aid Director, Janie Taylor- VP of Academic Affairs / Registrar Anticipated Date of Completion: Spring 2023

View Audit 48937

Corrective Action Plans

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