Corrective Action Plans

Finding 43561 (2022-003)

Significant Deficiency 2022

Montreat College

NC

Questioned Costs Student Financial Aid Eligibility

2022-003 Incorrect Direct Loans Disbursement Amount - Student Financial Aid Cluster Assistance Listing Number 84.007, 84.033, 84.063, 84.268, 84.038 Grant Period - Year Ended June 30, 2022 ...

2022-003 Incorrect Direct Loans Disbursement Amount - Student Financial Aid Cluster Assistance Listing Number 84.007, 84.033, 84.063, 84.268, 84.038 Grant Period - Year Ended June 30, 2022 Condition Found During our student file testing we noted four students out of forty were not disbursed the correct Direct Loans award. Based on the student?s enrollment status and need, the College over awarded Direct Loans to the students by $2,993. We consider this to be a significant deficiency relating to the Eligibility Compliance Requirement. Corrective Action Plan Due to the institutional policy, we have updated our process to check and recalculate all loans for the current semester in the following semester by the census date. Responsible Person for Corrective Action Plan Jeremy Hurse ? Director of Student Financial Services Deborah Beck ? Associate Director of Student Financial Services Implementation Date of Corrective Action Plan 01/16/2023

View Audit 44632 Questioned Costs: $1

Finding 43559 (2022-002)

Significant Deficiency 2022

The Estaugh T/a Medford Leas

NJ

Questioned Costs Allowable Costs / Cost Principles § 200.303

Finding 2022-002 Condition A sample of 40 items were selected for testing. During our testing, we noted one item selected for testing was not deemed an expense used to prevent, prepare for, and respond to coronavirus. This was not a statistically valid sample. Corrective Action Plan The Company wil...

Finding 2022-002 Condition A sample of 40 items were selected for testing. During our testing, we noted one item selected for testing was not deemed an expense used to prevent, prepare for, and respond to coronavirus. This was not a statistically valid sample. Corrective Action Plan The Company will implement procedures to ensure an individual who is reviewing and approving invoices has the appropriate skill set to ensure costs that are incurred are being used to prevent, prepare for, or respond to the coronavirus. Name(s) of Contact Person(s) Responsible for Corrective Action Abby Loftus, Chief Financial Officer Anticipated Completion Date December 31, 2022

View Audit 39059 Questioned Costs: $1

Finding 43558 (2022-001)

Significant Deficiency 2022

The Estaugh T/a Medford Leas

NJ

Internal Control / Segregation of Duties Questioned Costs Reporting § 200.303

Finding 2022-001 Condition For the reports tested, the Company excluded from patient care revenue the amount attributable to independent living and assisted living related services provided to residents. The Company also inadvertently used data from the wrong period when preparing the lost revenue c...

Finding 2022-001 Condition For the reports tested, the Company excluded from patient care revenue the amount attributable to independent living and assisted living related services provided to residents. The Company also inadvertently used data from the wrong period when preparing the lost revenue calculation. As a result of these adjustments, the lost revenue increased from $970,102 to $1,977,744. Additionally, the reports tested did not contain a documented review and approval of the reports prior to submission. Corrective Action Plan The Company agrees with the finding and will implement procedures to ensure an individual who is responsible for reporting will remain current on compliance requirements and review final reports and the related inputs prior to submission. Specifically, the Company will verify Residential Living (IL) revenues and Amortization Income are included in the lost revenue calculation. Name(s) of Contact Person(s) Responsible for Corrective Action Abby Loftus, Chief Financial Officer Anticipated Completion Date December 31, 2022

View Audit 39059

Finding 43557 (2022-002)

Significant Deficiency 2022

Kuakini Health System

HI

Internal Control / Segregation of Duties Questioned Costs Eligibility

Finding No. 2022-002: Reporting (Significant Deficiency) Action Management implemented procedures for review of the expenses to be reported for infection control. For the fiscal year ended June 30, 2022, a review was conducted but only against the General Ledger report for the reporting period. R...

Finding No. 2022-002: Reporting (Significant Deficiency) Action Management implemented procedures for review of the expenses to be reported for infection control. For the fiscal year ended June 30, 2022, a review was conducted but only against the General Ledger report for the reporting period. Rather than relying solely on the General Ledger report, each invoice listed on the report will be pulled from Accounts Payable and reviewed both by the Controller and CFO to ensure the appropriateness of the expense to be reported on the PRF report prior to submission.

View Audit 38479

Finding 43530 (2022-002)

Material Weakness 2022

Board of Education of the City of Fargo

ND

Internal Control / Segregation of Duties Questioned Costs Material Weakness

Finding 2022-002 Special Tests - Wage Rate Requirements CFDA 84.425 - Education Stabilization Fund ...

Finding 2022-002 Special Tests - Wage Rate Requirements CFDA 84.425 - Education Stabilization Fund Material Weakness in Internal Control over Compliance Finding Summary: During the course of the engagement, it was identified that the District did not ensure proper inclusion of prevailing wage rate clauses within construction contracts and also did not obtain proper support to ensure required certified payrolls were submitted in a timely fashion. Responsible Individual: Jackie Gapp, Business Manager Corrective Action Plan: It is recommended that management establish internal controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. Anticipated Completion Date: June 30, 2023

View Audit 40318

Finding 43511 (2022-003)

Significant Deficiency 2022

Northwestern Health Sciences University

MN

Questioned Costs Student Financial Aid Significant Deficiency

Federal Perkins Loans ? Assistance Listing No.: 84.038 Recommendation: We recommend that the University implement a procedure to ensure that all necessary MPNs are retained in accordance with the federal regulation. Explanation of disagreement with audit finding: There is no disagreement with the ...

Federal Perkins Loans ? Assistance Listing No.: 84.038 Recommendation: We recommend that the University implement a procedure to ensure that all necessary MPNs are retained in accordance with the federal regulation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: All Perkins funds were audited in FY21 and we acknowledge that there are some files with missing MPNs. All the files have either been purchased from DOE or are currently receiving active payments. If payments do not remain current, we assign these loans to DOE after one year. There is no opportunity to recreate MPNs on these old loans, so no corrective action is possible. Name of the contact person responsible for corrective action: Michelle Hegarty, CFO Planned completion date for corrective action plan: December 2021

View Audit 49665

Finding 43509 (2022-004)

Significant Deficiency 2022

Northwestern Health Sciences University

MN

Questioned Costs Student Financial Aid Reporting

Student Financial Aid Cluster ? Assistance Listing No.: Various Recommendation: We recommend that the University review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Explanation of disagreement with a...

Student Financial Aid Cluster ? Assistance Listing No.: Various Recommendation: We recommend that the University review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Registrar will be taking over all submissions going forward to ensure timely and accurate responses. Name of the contact person responsible for corrective action: Kris Ragozzino, Registrar Planned completion date for corrective action plan: May 1, 2023

View Audit 49665

Finding 43508 (2022-001)

Significant Deficiency 2022

Northwestern Health Sciences University

MN

Questioned Costs Student Financial Aid Significant Deficiency

Student Financial Aid Cluster ? Assistance Listing No.: Various Recommendation: We recommend reviewing the components of the enrollment roster file to ensure the correct effective date is reported correctly for both the "Campus Level" and "Program Level". Explanation of disagreement with audit fin...

Student Financial Aid Cluster ? Assistance Listing No.: Various Recommendation: We recommend reviewing the components of the enrollment roster file to ensure the correct effective date is reported correctly for both the "Campus Level" and "Program Level". Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We report directly to the National Student Clearing house and rely on their punctuality in forwarding our report to NSLDS. On an institutional level, graduation processes have been modified to include secondary verification of graduate files. Monthly audits are performed to monitor report results. If errors are discovered during the audit, updates will be made to the report prior to sending to the National Student Clearinghouse and the report will be corrected. Lastly, when a new employee accidently makes an error, the staff is re-educated in student drop and withdrawal business rules to prevent further communication lapses regarding student enrollment. Name of the contact person responsible for corrective action: Kris Ragozzino, Registrar Planned completion date for corrective action plan: Already in place.

View Audit 49665

Finding 43470 (2022-003)

Material Weakness 2022

Goshen Community Schools

IN

Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs § 200.303 § 200.333 § 200.334 § 200.403 § 200.430

FINDING 2022-003 Contact Person Responsible for Corrective Action: Christopher Dixon, Director of Nutrition Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Corporation will document the review/oversight o...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Christopher Dixon, Director of Nutrition Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Corporation will document the review/oversight of disbursements from program funds prior to payment. Claims will be prepared and reviewed by Christopher Dixon, Director of Nutrition, or designee, and submitted to the Accounts Payable Specialist for payment. Claims will be initialed or signed demonstrating approval of disbursements. Accounts Payable Specialist enters claims into the financial software and pays claims after approval by the Chief Financial Officer and School Board. Documentation for claims will be kept in the business office. GCS will obtain prior written approval from IDOE and approval documents will be maintained by the Director of Nutrition. Assistant Superintendent, Dr. Barry Younhans, retired from GCS in July 2022. This corrected the finding. To ensure compliance, the payroll distribution report is reviewed and signed by the Treasurer and applicable program administrators prior to the completion of payroll by the payroll specialist. The report is reviewed to verify that employees are paid out of the correct accounting line. This process was implemented in December 2022. Anticipated Completion Date: April 2023 INDIANA STATE

View Audit 45028 Questioned Costs: $1

Finding 43468 (2022-001)

Significant Deficiency 2022

Fairfield Garden Court,inc.dba Fairfield Garden Court 073-Ee106-Np-Wah

IN

Questioned Costs HUD Housing Programs

Statement of condition #2022-001: The Corporation did not make one reserve for replacements deposit during the year ended June 30, 2022. Recommendation: Management should transfer $1,508 from the security deposit cash account to the reserve for replacements fund. Action(s) Taken or Planned on the ...

Statement of condition #2022-001: The Corporation did not make one reserve for replacements deposit during the year ended June 30, 2022. Recommendation: Management should transfer $1,508 from the security deposit cash account to the reserve for replacements fund. Action(s) Taken or Planned on the Finding: On July 1, 2022, management transferred $1,508 from the security deposit cash account to the reserve for replacements fund.

View Audit 48262 Questioned Costs: $1

Finding 43466 (2022-001)

None 2022

Mission Housing Developmnet Property Iv, Inc.

CA

Questioned Costs HUD Housing Programs Reporting

Finding Number Planned Corrective Action Anticipated Completion Date Responsible Contact Person 2022-001 Management is working on requesting HUD to waive the funding requirements. 12/31/2022 Marizza Bautista-Ong

View Audit 46166

Finding 43465 (2022-001)

Significant Deficiency 2022

Tuba City Unified School District No.15

AZ

Procurement, Suspension & Debarment Questioned Costs Special Tests & Provisions

CORRECTIVE ACTION PLAN - FINDING 2022-001 We have prepared the accompanying corrective action plan as required by the standards applicable to the financial audit contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Adm...

CORRECTIVE ACTION PLAN - FINDING 2022-001 We have prepared the accompanying corrective action plan as required by the standards applicable to the financial audit contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). CFDA Number 84.041 Program Title Impact Aid Federal Agency U.S. Department of Education Condition The District did not retain documentation sufficient to determine the Davis-Bacon compliance clause was included in advertised specifications for two construction projects paid with federal Impact Aid funds. Corrective Action Plan The District has implemented a review of all construction bids funded with federal Impact Aid funds to ensure that the bid notifications include a clause that the contractors will have to be in compliance with the Davis-Bacon Act. District Contact Leah Begay, Business Manager Completion Date March 24, 2023

View Audit 45733

Finding 43449 (2022-002)

None 2022

Maine Community Action Association

ME

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Questioned Costs § 200.308 § 200.309 § 200.403

2022-002 Community Services Block Grant? CFDA No. 93.569 Noncompliance: Out of the forty expenditures tested, one expenditure included FY2022 and FY2023 amounts. The expenditure included amounts related to October 2022, which is after the federal award period of performance, but was expensed in full...

2022-002 Community Services Block Grant? CFDA No. 93.569 Noncompliance: Out of the forty expenditures tested, one expenditure included FY2022 and FY2023 amounts. The expenditure included amounts related to October 2022, which is after the federal award period of performance, but was expensed in full to the award as of September 30, 2022. Recommendation: We recommend that Management strengthen their processes, controls, and review over direct federal award expenditures and ensure compliance with Uniform Administrative Requirements. In addition, management should seek appropriate training for financial department staff to ensure proper cutoff of program expenditures. Responsible Person for Corrective Action: Megan Hannan, Executive Director Corrective Action to be Taken: Management and the fiscal agent will review end of year invoices for dates of service as they are processed for necessary accruals between fiscal years to validate charges to appropriate federal awards. Financial training will be provided as needed and requested to avoid future findings. The anticipated completion date for this corrective action is 9.30.23

View Audit 40097

Finding 43448 (2022-001)

Material Weakness 2022

Maine Community Action Association

ME

Matching / Level of Effort / Earmarking Questioned Costs Allowable Costs / Cost Principles § 200.430

2022-001 Community Services Block Grant? CFDA No. 93.569 Noncompliance: Audit procedures revealed that there was a lack of clear documentation to support the actual hours that were allocated or expensed to each agreement. In practice, the Association records payroll expenses by award based on an est...

2022-001 Community Services Block Grant? CFDA No. 93.569 Noncompliance: Audit procedures revealed that there was a lack of clear documentation to support the actual hours that were allocated or expensed to each agreement. In practice, the Association records payroll expenses by award based on an estimate with a set number of hours allocated per week to each award. Actual payroll hours expensed to the grant were not tracked. Recommendation: We recommend that Management strengthen their processes, controls, and review over payroll recording and documentation to ensure compliance with Uniform Administrative Requirements, as well as their own time entry policies Responsible Person for Corrective Action: Megan Hannan, Executive Director Corrective Action to be Taken: Management and Administration will have new processes to document and track payroll hours and associated expenses to awards with quarterly review to adjust or validate expenses charged. There will be the additional involvement of a new fiscal agent as of January 2023 with significant skills, knowledge and experience working with Federal grants and compliance. The anticipated completion date for this corrective action is 9.30.23

View Audit 40097

Finding 43446 (2022-001)

Significant Deficiency 2022

Canopy Nwa

AR

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.403

Views of Responsible Official: Management of Canopy NWA concurs with the audit finding. The individual preparing the report this year did not realize that the disbursement date was outside of the recipient's grant period. The individual has been informed of the proper requirements, and management wi...

Views of Responsible Official: Management of Canopy NWA concurs with the audit finding. The individual preparing the report this year did not realize that the disbursement date was outside of the recipient's grant period. The individual has been informed of the proper requirements, and management will perform a quality control review over future report submissions to ensure proper cutoff for reporting purposes. In addition, the funder has been notified and will receive $1,190 from Canopy to correct the error.

View Audit 38757 Questioned Costs: $1

Finding 43445 (2022-001)

Significant Deficiency 2022

United Planning Organization

DC

Questioned Costs Subrecipient Monitoring Eligibility § 200.303

CORRECTIVE ACTION PLAN Federal Award Findings Finding No. 2022-001: Significant Deficiencv over Internal Controls for Eligibilitv Condition For 5 out of 11 selections, no support was provided by management to document independent review and verification of income amounts reported by the selected par...

CORRECTIVE ACTION PLAN Federal Award Findings Finding No. 2022-001: Significant Deficiencv over Internal Controls for Eligibilitv Condition For 5 out of 11 selections, no support was provided by management to document independent review and verification of income amounts reported by the selected participants. Recommendation It was recommended that UPO: (1) Implement procedures and documents needed for documentation and retention of the review and approval of eligibility criteria, and (2) provide training about the procedures related to the documentation of eligibility evaluation. Management Action UPO Management acknowledges the audit finding and will ensure that staff follows the internal control activities designed to adhere to HHS guidelines as issued in the Federal Register. UPO will institute continuous training and increased monitoring of compliance with regards to the review and retention of income eligibility documentation presented by the participants. Anticipated Completion Date: September 30, 2023 If there are any questions regarding this plan, please call Andrew Harris, VP and Chief Financial Officer (CFO), at 202-238-4648. Sincerely, Andrea Thomas President and CEO

View Audit 38754

Finding 43444 (2022-001)

Material Weakness 2022

Interior Alaska Center for Non-Violent Living

AK

Reporting Questioned Costs

Name of Contact Person: Kara Carlson, Interim Executive Director. Corrective Action: The organization amended their Accounting Procedures Manual to include the following under XV. End of Month, Quarter and Fiscal Year-End Close: ?The Finance Director will submit, as necessary, quarterly financial ...

Name of Contact Person: Kara Carlson, Interim Executive Director. Corrective Action: The organization amended their Accounting Procedures Manual to include the following under XV. End of Month, Quarter and Fiscal Year-End Close: ?The Finance Director will submit, as necessary, quarterly financial reports and disbursement requests. Disbursement requests must be completed by the end of each quarter. IACNVL will notify funders when disbursement requests have been completed. At the end of the fiscal year, the Executive Director, Finance Director or outside CPA will prepare the annual Return for Organization Exempt from Income Tax (IRS Form 990). The return will be disbursed prior to submission to the Board of Directors for their review and approval. The Executive Director will sign the return and the Finance Director will file the return with the Internal Revenue Service by the annual or extended deadline. All other appropriate government filings including those required by funders, the state tax board, the Internal Revenue Service or attorney general's office will be completed and filed with the appropriate agency.? The organization will provide increased staff training and request assistance from third-party support services for assistance in the preparation and review of reporting federal awards in order to file and submit the Schedule of Expenditures of Federal Awards and Form SF-SAC in a timely manner. Organization staff will attend a federal grants management training course that covers topics including financial reporting for grants and the Federal Single Audit process. In addition to continuing professional development, the organization will seek out assistance from third-party support services to provide accounting expertise in reporting. The staff trainings and assistance from third-party support will ensure the organization has accounting records and support available to provide to the auditors in a timely manner. Proposed Completion Date: The organization has a commitment to ongoing professional development and staff will continue to attend related federal grant training opportunities as they become available. For the purpose of remedying this finding, implementation will begin immediately. The organization will have sufficiently trained staff and the necessary professional support in place to ensure a timely and compliant filing of Form SF-SAC.

View Audit 40133

Finding 43440 (2022-001)

None 2022

Blissfield Community Schools

MI

Special Tests & Provisions Questioned Costs Cash Management

Blissfield Community Schools respectfully submits the following corrective action plan for the year ended June 30,2022. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period: Year ended June 30,2022 Finding - Financial Statement Audit: None noted Finding ? Fede...

Blissfield Community Schools respectfully submits the following corrective action plan for the year ended June 30,2022. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period: Year ended June 30,2022 Finding - Financial Statement Audit: None noted Finding ? Federal Award: 2022-001 EXCESS FUND BALANCE - NONPROFIT FOOD SERVICE FUND Recommendation: The District should continue a spending plan to improve the food quality or take other action to improve non-profit food service per applicable federal regulations. Action to be taken: The business office will continue to submit spending down plan to MDE for board approval. Anticipated completion date: June 2023 Responsible party: Chief Financial Officer, Judy Pfund and Food Service Director, Amy Gschwind District Response: A majority of the purchases identified in our spend down plan as a result of our June 30, 2021 financial position were not received until July, so our excess fund balance reflected in our June 30, 2022 reports includes last year?s excess also. Once we have computed the excess, we will look at any additional equipment needs as well as increasing food quality. Respectfully submitted, Judith Pfund, CPA Executive Director of Finance

View Audit 39615

Finding 43433 (2022-002)

None 2022

Odessa-Montour Central School District

NY

Questioned Costs Cash Management School Nutrition Programs

Response: The School District has begun taking action to address this issue, as follows: Equipment Improvement - School Food Service Director, Joe Kilmer, Food Service Manager, Ann Overhiser, and School Business Administrator have plans to improve and replace cafeteria equipment. The replacement p...

Response: The School District has begun taking action to address this issue, as follows: Equipment Improvement - School Food Service Director, Joe Kilmer, Food Service Manager, Ann Overhiser, and School Business Administrator have plans to improve and replace cafeteria equipment. The replacement plan will be completed in conjunction with the District?s Capital Project which is scheduled to be completed by June 30, 2023. Retained Balance for Pending Settlements - Increased wages (extending into 2022 and beyond) The minimum wage in New York State is expected to continue to rise over the next several years according to legislation. The rate will rise to $14.20 per hour by the end of 2022. Annual increases will continue until the rate reaches $15.00 per hour (a 66% increase from 2015-2016 levels). Annual increases will be published by the Commissioner of Labor and based on a number of economic factors. Due to the critical labor shortage, the District recently increased hourly wages for food service helpers and cooks in order to attract additional workers to maintain operations. Enhanced Meals - Food Service Director Joseph Kilmer and Food Service Manager, Ann Overhiser, continue to take steps to improve food options. They include making improvements to center of the plate options and improving local food options as well. In addition, the District plans to spend a portion of the School Lunch excess cash on cafeteria equipment as a part of its ongoing Capital Project which is expected to be completed by June 30, 2023.

View Audit 51864

Finding 43432 (2022-005)

None 2022

University of Mount Olive, Inc.

NC

Questioned Costs Internal Control / Segregation of Duties

Name of Responsible Individual: Ken Buchanan, Senior Vice President for Business and Finance/CFO Corrective Action: The University applied for and received the SAIHE grant to assist our students. There was no definitive guidance on handling of the funds for the students. As a result, we posted the g...

Name of Responsible Individual: Ken Buchanan, Senior Vice President for Business and Finance/CFO Corrective Action: The University applied for and received the SAIHE grant to assist our students. There was no definitive guidance on handling of the funds for the students. As a result, we posted the grant proceeds to the students' accounts. Anticipated Completion Date: March 24, 2023

View Audit 51802

Finding 43420 (2022-002)

None 2022

University of Mount Olive, Inc.

NC

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

Name of Responsible Individual: Brian K. Blackburn, Director of Financial Aid Corrective Action: The University has in place documentation on completing the verification process and updating any necessary changes to a student's FAFSA record. During a new employee's training period, the identified er...

Name of Responsible Individual: Brian K. Blackburn, Director of Financial Aid Corrective Action: The University has in place documentation on completing the verification process and updating any necessary changes to a student's FAFSA record. During a new employee's training period, the identified errors were not properly updated by the new employee. If the updates had been made, there would not have been a change to the student's Expected Family Contribution. The University has implemented a policy to have all verifications cross-checked by other Financial Aid Administrators to ensure the accuracy of the verifications. Anticipated Completion Date: March 2, 2023

View Audit 51802

Finding 43418 (2022-001)

Significant Deficiency 2022

United Bronx Parents, Inc.

NY

Questioned Costs Reporting Significant Deficiency § 200.512

Major Federal Awards Findings Finding 2022-001 ? Reporting Condition: Due to the 30 calendar day requirement, the federal reporting deadline for the Single Audit reporting package was May 28, 2022; however, the Organization did not file their data collection form by that date. Recommendation: We re...

Major Federal Awards Findings Finding 2022-001 ? Reporting Condition: Due to the 30 calendar day requirement, the federal reporting deadline for the Single Audit reporting package was May 28, 2022; however, the Organization did not file their data collection form by that date. Recommendation: We recommend that management implement processes, procedures and related controls to ensure that the data collection form is completed and submitted within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Response: Management will ensure that all information is timely entered into and submitted to, the Federal Audit Clearinghouse on an annual basis.

View Audit 50511

Finding 43413 (2022-001)

Significant Deficiency 2022

Higher Ground Academy

MN

Equipment & Real Property Management Questioned Costs Procurement, Suspension & Debarment § 200.313

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE AND REPORTABLE NONCOMPLIANCE ? U.S. DEPARTMENT OF EDUCATION ? PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, COVID-19 ? EDUCATION STABILIZATION FUND, FEDERAL ALN 84.425 2022-001 Internal Control Over Compliance With Equipment and Real Pr...

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE AND REPORTABLE NONCOMPLIANCE ? U.S. DEPARTMENT OF EDUCATION ? PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, COVID-19 ? EDUCATION STABILIZATION FUND, FEDERAL ALN 84.425 2022-001 Internal Control Over Compliance With Equipment and Real Property Management and Reportable Noncompliance Finding Summary 2 CFR ? 200.313 (c)(1) and (d)(1) requires that Higher Ground Academy (the Academy) obtain approval from the federal funding agency or pass-through agency prior to the purchase of equipment with federal funding. The Academy must also maintain property records adequate to identify and track equipment purchased with federal funding, including the federal award under which the equipment was purchased. During our audit, we noted the Academy did not have sufficient controls in place within the Education Stabilization Fund federal program to assure compliance with federal equipment and real property management requirements, resulting in reportable noncompliance. Corrective Action Plan Actions Planned ? This condition and the resulting noncompliance was caused by a misunderstanding of the cost threshold at which federal equipment and real property management compliance requirements must be applied, due to the Academy?s adopted internal capitalization threshold being lower than the federal threshold. The Academy intends to revise its internal capitalization threshold to align with the federal threshold, and to review its other control procedures relating to equipment and real property management requirements to ensure compliance for future federal awards expenditures. Official Responsible ? Samuel Yigzaw, Executive Director. Planned Completion Date ? June 30, 2023. Disagreement With or Explanation of Finding ? The Academy agrees with this finding. Plan to Monitor ? The Academy?s Executive Director, Samuel Yigzaw, will oversee the implementation of proposed corrective actions and verify that appropriate controls are in place and understood by individuals responsible for federal program oversite at the Academy to ensure future compliance with federal equipment and real property management requirements.

View Audit 41477

Finding 43408 (2022-002)

None 2022

Cascade Aids Project

OR

Cash Management Questioned Costs Special Tests & Provisions

Recommendation: We recommend the Organization implement a more robust grant review process to ensure that personnel involved in managing grant funds and requests for reimbursement are aware of any special tests or provisions prior to submitting applications for reimbursement under federal programs. ...

Recommendation: We recommend the Organization implement a more robust grant review process to ensure that personnel involved in managing grant funds and requests for reimbursement are aware of any special tests or provisions prior to submitting applications for reimbursement under federal programs. Action Taken: CAP acknowledges the finding and has the following action steps: CAP has implemented a more robust grant review process to include circulating grant requirements and contracts to all staff involved in grant and budget management and reimbursement including program and finance staff. At least one grants manager will attend any information/orientation sessions for federal funding and a grant ?kick off? meeting will occur at the beginning of new federal grant cycles to ensure that information is shared and tracked for any provisions or special tests. We also have a multi-step reimbursement/payment approval process to ensure compliance.

View Audit 48497 Questioned Costs: $1

Finding 43356 (2022-001)

None 2022

Partners for Peace

ME

Reporting Questioned Costs § 200.512

Corrective Action Plan Finding Number 2022-001 Partners for Peace concurs with this finding. The Organization will hire or contract with qualified accountants to timely close the year-end accounting records and prepare for the annual audit. September 30, 2023 Amanda Cost, Executive Director (800...

Corrective Action Plan Finding Number 2022-001 Partners for Peace concurs with this finding. The Organization will hire or contract with qualified accountants to timely close the year-end accounting records and prepare for the annual audit. September 30, 2023 Amanda Cost, Executive Director (800) 863-9909

View Audit 51104

Corrective Action Plans

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