Corrective Action Plans

Finding 42514 (2022-002)

None 2022

Mutual Hsg Assoc of So Central Ct Dba Neighborworks New Horizons

CT

Questioned Costs Subrecipient Monitoring Eligibility

CORRECTIVE ACTION PLAN Audit Finding Reference: 2022-001 Planned Corrective Action: The Finance Department will work with a consultant to update the Policies and Procedures manual to be in line with best practices. We have implemented additional software modules to improve accuracy and efficiency ...

CORRECTIVE ACTION PLAN Audit Finding Reference: 2022-001 Planned Corrective Action: The Finance Department will work with a consultant to update the Policies and Procedures manual to be in line with best practices. We have implemented additional software modules to improve accuracy and efficiency in financial reporting. Finance added new hires towards the latter part of 2022 and management will provide training and professional development for the team. We are planning on completing a hard close for the period ending June 2023 and will consult with Cohn Reznick upon completion in Fall 2023. Our long-term goals are to conduct monthly and quarterly closes on all properties going forward. Name of Contact Person: Arlene Lawrence, CFO, arlene@nwnh.net, 203-562-4514 Anticipated completion date: November 2023 Audit Finding Reference: 2022-002 Planned Corrective Action: Our Property Management team worked with the tenant to bring the recertifications up to date. The recertification is now in compliance with the HOME Investment Partnerships Program. Name of Contact Person: Tom Cruess, President/CEO, tom@nwnh.net, 203-562-4514 Anticipated completion date: July 12, 2023

View Audit 38691

Finding 42509 (2022-001)

None 2022

Plymouth Township

PA

Reporting Questioned Costs

July 26, 2023 In response to the Finding noted on the Schedule of Findings and Questioned Costs, Plymouth Township has adopted the following Corrective Action Plan. The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbe...

July 26, 2023 In response to the Finding noted on the Schedule of Findings and Questioned Costs, Plymouth Township has adopted the following Corrective Action Plan. The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Finding 2022-001 Coronavirus State and Local Fiscal Recovery Funds -Assistance Listing No. 21.027, Grant Period March 3, 2021 through December 31, 2024 Recommendation: Plymouth Township should file annual SLFRF Compliance Reports by April 30 throughout the grant period. Corrective Action Plan: Management agrees with the finding and has made several reminder notes to ensure plan is filed before April 30 in future years.

View Audit 40531

Finding 42508 (2022-001)

Significant Deficiency 2022

Assabet Valley Regional Technical High School

MA

Allowable Costs / Cost Principles Questioned Costs Significant Deficiency

March 6, 2023 The Assabet Valley Regional Technical High School respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Robert E. Brown II, CPA Certified Public Accountants 25 Cemetery Street P.O. Box 23...

March 6, 2023 The Assabet Valley Regional Technical High School respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Robert E. Brown II, CPA Certified Public Accountants 25 Cemetery Street P.O. Box 230 Mendon, Massachusetts 01756 Audit period: The finding from the June 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule of expenditures of federal awards. Department of Education Significant Deficiency in Internal Control over Compliance of the Major Programs Finding 2022-001 ? Education Stabilization Fund ? 84.425D & 84.425U Condition: During our test of controls over compliance it was noted that a journal entry posted to the major program moved expenditures that were not included as part of the original application. Criteria: Costs charged to the major programs should meet the requirements as set forth by Uniform Guidance 2 CFR Part 200, subpart E (Cost Principles). Context: During review of journal entries posted to the major program it was noted that one of the journal entries was to allocate guidance counselors payroll for an unspecified time period to the Instructional/Proff Staff expense line of the major program. Effect: Assabet Valley RTHS was not in compliance with the allowable costs/ cost principals requirement as set forth by the Uniform Guidance 2 CFR Part 200, subpart E (Cost Principles). Questioned Costs: Questioned costs of $5,252.88 Cause: Grant should have been amended Identification as a Repeat Finding: 2021-002 Recommendation: We recommend the Assabet Valley RTHS follow procedures to ensure that expenditures charged to the grants are allowable costs as set forth by Uniform Guidance 2 CFR Part 200, subpart E (Cost Principles) Responsible for Corrective Plan: Maria Silva, Director of Business Operations Estimated Completion Date: 6/30//2023 Action Taken: The District agrees with the recommendation and will work on setting up more controls

View Audit 39493 Questioned Costs: $1

Finding 42499 (2022-004)

Significant Deficiency 2022

Borough of Prospect Park School District

NJ

Questioned Costs Cash Management School Nutrition Programs

Finding Number 2022-004: Corrective Action Required by the Board: Prior to submitting reimbursement claims to the New Jersey Department of Agriculture, the meals claimed should be verified to the meal count activity records and Edit Check Worksheets and/or tally sheets. Method of Implementation: ...

Finding Number 2022-004: Corrective Action Required by the Board: Prior to submitting reimbursement claims to the New Jersey Department of Agriculture, the meals claimed should be verified to the meal count activity records and Edit Check Worksheets and/or tally sheets. Method of Implementation: The Food Manager will verify all meal counts and reconcile all discrepancies prior to the submission of claims on a monthly basis. All claims and the reconciliation of meals must be submitted to the BA prior to the certification of claims on a monthly basis. Person Responsible for Implementation: Business Administrator, Assistant Business Administrator, Food Service Manager. Planned Completion Date of Implementation: May 1, 2023

View Audit 39158

Finding 42498 (2022-003)

Significant Deficiency 2022

Borough of Prospect Park School District

NJ

Questioned Costs Eligibility School Nutrition Programs

Finding Number: 2022-003. Corrective Action Required by Board: The district should maintain the completed valid New Jersey Household Information Survey Form or documentation of direct certification for all students reported as low income. Method of Implementation: The Food Service manager will p...

Finding Number: 2022-003. Corrective Action Required by Board: The district should maintain the completed valid New Jersey Household Information Survey Form or documentation of direct certification for all students reported as low income. Method of Implementation: The Food Service manager will produce and properly file all required reports and forms for direct certification for all students. Person Responsible for Implementation: Food Service Manager. Planned Completion Date of Implementation: May 1, 2023

View Audit 39158

Finding 42482 (2022-006)

Significant Deficiency 2022

Ghec Isd 2536

MN

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

U.S. Department of Education Passed through State of Minnesota Education Stabilization Fund 84.425 Equipment/Real Property Management. Corrective Action Plan (CAP): 1. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. 2. Actions Planned in Response to F...

U.S. Department of Education Passed through State of Minnesota Education Stabilization Fund 84.425 Equipment/Real Property Management. Corrective Action Plan (CAP): 1. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding: The District will continue training dealing with federal audit compliance requirements. 3. Official Responsible for Ensuring CAP: Doug Storbeck, Superintendent, is the official responsible for ensuring corrective action. 4. Planned Completion Date for CAP: June 30, 2023 5. Plan to Monitor Completion of CAP: The Board of Education will be monitoring this corrective action plan.

View Audit 38360

Finding 42478 (2022-004)

Significant Deficiency 2022

Berlin Retirement Homes, Inc.

MA

Questioned Costs

#2022-004 - Special Tests and Provisions - Security Deposits Description: Funds collected as a security deposit shall be kept in the name of the project, separate and apart from all other funds of the project in a trust account. The amount of this account shall always equal or exceed the aggregate ...

#2022-004 - Special Tests and Provisions - Security Deposits Description: Funds collected as a security deposit shall be kept in the name of the project, separate and apart from all other funds of the project in a trust account. The amount of this account shall always equal or exceed the aggregate of all outstanding obligations under that account. Action Taken: The security deposit liability was in the process of reconciliation at year end and when noted that the liability exceeded the cash account a deposit was made effective January 3, 2023 to alleviate the deficiency.

View Audit 39156 Questioned Costs: $1

Finding 42475 (2022-004)

None 2022

Gloucester City School District

NJ

Questioned Costs Subrecipient Monitoring

Recommendation Number - 2022-004; Corrective Action Required by the Board - Grant amounts recorded in the school district's budget report must be in agreement with the State of New Jersey Department of Education EWEG System; Method of Implementation - District financial reports will be updated when ...

Recommendation Number - 2022-004; Corrective Action Required by the Board - Grant amounts recorded in the school district's budget report must be in agreement with the State of New Jersey Department of Education EWEG System; Method of Implementation - District financial reports will be updated when Federal Grant budget amendments are made, ensuring all records are in agreement; Person Responsible for Implementation - School Business Administrator; Planned Completion Date of Implementation - 06/30/2023.

View Audit 38674

Finding 42474 (2022-002)

Significant Deficiency 2022

Fund for Public Health in New York, Inc.

NY

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

Finding 2022?002 Reporting Corrective Action Plan: To ensure timely and accurate reporting of subaward data as required under the Federal Funding Accountability and Transparency Act (FFATA), the Fund will update its internal procedures to enhance tracking and monitoring. This will include requiring...

Finding 2022?002 Reporting Corrective Action Plan: To ensure timely and accurate reporting of subaward data as required under the Federal Funding Accountability and Transparency Act (FFATA), the Fund will update its internal procedures to enhance tracking and monitoring. This will include requiring that the FFATA reports are prepared and then reviewed by the preparer?s supervisor prior to submission. The Fund will also ensure that appropriate staff are notified and trained on the requirements and updated process. Management will monitor this issue regularly during the year to ensure compliance. Person Responsible for Correction Action: Rebecca Adeskavitz, Chief Operating Officer Projected Date of Completion: This corrective action plan will be implemented immediately in response to the Auditor?s recommendation.

View Audit 38318

Finding 42467 (2022-003)

Significant Deficiency 2022

Alamo Area Mutual Housing Association

TX

HUD Housing Programs Questioned Costs Significant Deficiency

CORRECTIVE ACTION PLAN Name and Number of the Project: AAMHA Babcock North, L.P. HUD No. 115-11305 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Compliance Review C. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors reg...

CORRECTIVE ACTION PLAN Name and Number of the Project: AAMHA Babcock North, L.P. HUD No. 115-11305 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Compliance Review C. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN FINDING 2022-003: Section 223(f) HUD Insured Loan, CFDA 14.155 CORRECTIVE ACTION COMPLETED: Management will monitor and reconcile the cash receipts received from San Antonio Housing Authority. On February 15, 2023, the Company received $45,629 from the affiliated property. Finding 2022-003 Cleared. We have prepared the corrective action plan as required by the standards applicable to financial statements 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). Any questions regarding the above corrective action plan should be directed to Brandi Vitier, Board Member.

View Audit 39155 Questioned Costs: $1

Finding 42465 (2022-001)

Significant Deficiency 2022

Alamo Area Mutual Housing Association

TX

Questioned Costs HUD Housing Programs Significant Deficiency

CORRECTIVE ACTION PLAN Name and Number of the Project: See Below Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Project Name: AAMHA Western Hills, LLC; HUD Project No. 115-35888; Amount $15,079 AAMHA Cypress Cove, LLC; HUD Project No. 115-11254; Amount $30,413 AAMHA Calcas...

CORRECTIVE ACTION PLAN Name and Number of the Project: See Below Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Project Name: AAMHA Western Hills, LLC; HUD Project No. 115-35888; Amount $15,079 AAMHA Cypress Cove, LLC; HUD Project No. 115-11254; Amount $30,413 AAMHA Calcasieu, LLC; HUD Project No. 115-11280; Amount $19,866 Total $65,358 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN FINDING 2022-001: Section 223(a)(7) HUD Insured Loan, CFDA 14.135 and Section 223(f) HUD Insured Loan, CFDA 14.155 CORRECTIVE ACTION COMPLETED: On April 3, 2023, the Company deposited $15,079 to fund the security deposit account for AAMHA Western Hill, LLC. On March 20, 2023, the Company deposited $30,413 to fund the security deposit account for AAMHA Cypress Cove, LLC. On March 14, 2023, the Company deposited $19,866 to fund the security deposit account for AAMHA Calcasieu, LLC. Finding 2022-001 Cleared. We have prepared the corrective action plan as required by the standards applicable to financial statements 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 Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Brandi Vitier, Board Member.

View Audit 39155

Finding 42464 (2022-002)

Significant Deficiency 2022

Alamo Area Mutual Housing Association

TX

Questioned Costs HUD Housing Programs Significant Deficiency

CORRECTIVE ACTION PLAN Name and Number of the Project: AAMHA KPTP, LLC HUD No. 115-35652 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Compliance Review B. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our...

CORRECTIVE ACTION PLAN Name and Number of the Project: AAMHA KPTP, LLC HUD No. 115-35652 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Compliance Review B. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN FINDING 2022-002: Section 223(a)(7) HUD Insured Loan, CFDA 14.135 CORRECTIVE ACTION COMPLETED: Management will review the HUD Regulatory Agreement to ensure compliance governing surplus cash calculation and distributions. On March 28, 2023, Alamo repaid $61,764 to the Project. Finding 2022-002 Cleared. We have prepared the corrective action plan as required by the standards applicable to financial statements 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 Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Brandi Vitier, Board Member.

View Audit 39155 Questioned Costs: $1

Finding 42459 (2022-002)

Significant Deficiency 2022

The Maples Housing Corporation

MO

Questioned Costs HUD Housing Programs Reporting

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Name of Audit: The Maples Housing Corporation HUD Project Number: 084-HD055 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ending December 31, 2022 Corrective Action Plan Prepared by: Name: Rodney Potter Position:...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Name of Audit: The Maples Housing Corporation HUD Project Number: 084-HD055 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ending December 31, 2022 Corrective Action Plan Prepared by: Name: Rodney Potter Position: Assistant Executive Director Telephone Number: (816) 364-3827 Findings-Financial Statement Audit None Findings-Federal Award Programs Audit Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Supportive Housing for Persons with Disabilities ? Section 811 Assistance Listing Number: 14.181 Finding 2022-002 Comments on Findings and Each Recommendation The Maples Housing Corporation agrees with the auditors? finding and recommendation. Action(s) Taken or Planned on the Finding We will ensure a current and approved HUD Form 9839-B is on file. The form has been submitted to HUD for approval on March 22, 2023.

View Audit 40581 Questioned Costs: $1

Finding 42451 (2022-001)

Significant Deficiency 2022

Hamline University of Minnesota

MN

Questioned Costs Eligibility Reporting

2022-001 Student Financial Assistance ? Assistance Listing No. Various Recommendation: We recommend the University review its reporting procedures surrounding updating the ECAR to ensure reporting is accurate and completed. Explanation of disagreement with audit finding: There is no disagreement wit...

2022-001 Student Financial Assistance ? Assistance Listing No. Various Recommendation: We recommend the University review its reporting procedures surrounding updating the ECAR to ensure reporting is accurate and completed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Hamline has started a Corrective Action Plan by more clearly communicating the requirements of the timely reporting to the partnering departments or Finance, Provost, President?s Office and Student Accounts. The Corrective Action Plan will require the Student Accounts area to report to Institutional Effectiveness Office and Financial Aid Office any updates to third party servicers. The Provost Office will responsible for reporting to Institutional Effectiveness Office and Financial Aid Office any additions or changes regarding academic program or educational locations. The President?s Office will be responsible for reporting to Institutional Effectiveness Office and Financial Aid Office any changes in leadership or board members. All changes need to be reported immediately to Institutional Effectiveness Office and Financial Aid Office to ensure the ECAR is updated within the 10-reporting requirement. Additionally, IE and Financial Aid will annually review the ECAR at the end of June to correspond to the new fiscal year board of trustees that is effective on July 1 every year. Names of the contact persons responsible for corrective action: Sally Gerlach, Assistant Director of Institutional Effectiveness and Lynette Wahl, Senior Director of Financial Aid and Enrollment Planned completion date for corrective action plan: October 11, 2022

View Audit 39719

Finding 42446 (2022-002)

Material Weakness 2022

Lighthouse Central Florida, Inc.

FL

Questioned Costs Subrecipient Monitoring Material Weakness

U.S. Department of Housing and Urban Development Lighthouse Central Florida, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit period: October 1, 2021 ? September 30, 2022 The findings from the schedule of findings and questioned costs are...

U.S. Department of Housing and Urban Development Lighthouse Central Florida, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit period: October 1, 2021 ? September 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. U.S. Department of Housing and Urban Development 2022 - 002 Community Development Block Grants? Assistance Listing No. 14.218 Recommendation: Lighthouse Central Florida, Inc. should submit its performance reporting as noted in the agreements with pass-through agencies. Additionally, Lighthouse Central Florida, Inc. should implement and internal review process before the information is submitted to the pass-through agencies. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Lighthouse Central Florida, Inc. is communicating with pass-through agencies to ensure that reporting requirements are clear and the agency is submitting performance reporting accurately and on-time. Lighthouse Central Florida, Inc. is performing a review of its internal process and designating internal review procedures to ensure future compliance. Name of the contact person responsible for corrective action: Christina Carrier, Vice President of Finance Planned completion date for corrective action plan: March 31, 2023 If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Christina Carrier at 407-898-2483.

View Audit 40120

Finding 42445 (2022-001)

Material Weakness 2022

Eastmont School District No. 206

WA

Allowable Costs / Cost Principles Questioned Costs Subrecipient Monitoring

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, and restricted purpose requirements. Name, address, and telephone of District contact person: Caryn Metsker, Director of Financial Service...

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, and restricted purpose requirements. Name, address, and telephone of District contact person: Caryn Metsker, Director of Financial Services 800 Eastmont Avenue East Wenatchee, WA 98802-4443 509-888-4686 Corrective action the auditee plans to take in response to the finding: 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 or other appropriate agency 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 51: ?...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.? Anticipated date to complete the corrective action: N/A

View Audit 39597 Questioned Costs: $1

Finding 42438 (2022-001)

Significant Deficiency 2022

Presbyterian Medical Services

NM

Questioned Costs

Additional training for staff involved in the patient intake process will be implemented and a calculation of patient income will be added to the income determination sheets going forward. On a monthly basis, PMS will sample the documentation to ensure accuracy and continuous improvement during 2023...

Additional training for staff involved in the patient intake process will be implemented and a calculation of patient income will be added to the income determination sheets going forward. On a monthly basis, PMS will sample the documentation to ensure accuracy and continuous improvement during 2023.

View Audit 39703

Finding 42434 (2022-002)

Significant Deficiency 2022

Vista Unified School District

CA

Questioned Costs Allowable Costs / Cost Principles

Corrective Action Plan and Views of Responsible Officials The District is aware of this incorrect charge and has implemented procedures that include verification of the appropriateness of indirect costs charged to restricted programs.

View Audit 39591 Questioned Costs: $1

Finding 42433 (2022-003)

Material Weakness 2022

Eugene School District 4j

OR

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

Single Audit Findings 1. SA-2022-03 ? In the future, the district will ensure that all proper documentation is retained, including itemized receipts for all grant purchases.

View Audit 39702

Finding 42426 (2022-001)

Material Weakness 2022

Clark-Pleasant Community School Corporation

IN

Subrecipient Monitoring Eligibility Material Weakness § 200.303

FINDING 2022-001 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Austin Fruits Contact Phone Number: 317-535-7579 Views of Responsible Official: We concur with the finding that there was not an effective control system in place to ensure the correct information ...

FINDING 2022-001 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Austin Fruits Contact Phone Number: 317-535-7579 Views of Responsible Official: We concur with the finding that there was not an effective control system in place to ensure the correct information entered in the Eligible Schools Summary section in the Title I application for Nonpublic schools was accurate. Description of Corrective Action Plan: The school corporation will work with the non-public schools within our district to implement a set of procedures to ensure the accuracy in reporting poverty counts in the Title I application. Anticipated Completion Date: 4/30/23

View Audit 40116

Finding 42422 (2022-001)

Significant Deficiency 2022

East Waco Innovative School Development, Inc. Charter Holder for Rapo

TX

Subrecipient Monitoring Cash Management Questioned Costs

Finding: 2022-001 84.425U - ARP ESSER Criteria: The School should only request funds for reimbursement that relate to qualifying expenditures. Condition: The School utilizes a software to track all allowable expenses incurred during the period for reimbursement. Cause: During the year ended August ...

Finding: 2022-001 84.425U - ARP ESSER Criteria: The School should only request funds for reimbursement that relate to qualifying expenditures. Condition: The School utilizes a software to track all allowable expenses incurred during the period for reimbursement. Cause: During the year ended August 31, 2021, the School incorrectly submitted for reimbursement $78,606 in excess of qualifying expenditures. Effect: The School submitted for reimbursement and recognized federal awards revenue in excess of qualifying expenditures for the year ended August 31, 2021. Correspondingly, the School reduced the amount of expenditures submitted for reimbursement for the year ended August 31, 2022. Questioned cost: No questioned costs requiring disclosure. Recommendation: We recommend that management perform a detailed review of expenditures before submitting for reimbursement to ensure that all expenditures submitted are allowable. Views of responsible officials: RAPS agrees with the above finding. Corrective Action Plan: RAPS has put into place a procedure in which the bookkeeper will prepare the monthly federal reimbursement requests and provide a reconciling report and general ledger report to the CFO for review and verification of costs before the reimbursement request is submitted to TEA for payment. 1020 Elm Ave Waco, Texas 76704 11 (254) 754-8000 ***.rapoportacademy.org

View Audit 38562

Finding 42421 (2022-002)

Significant Deficiency 2022

Bennett College

NC

Questioned Costs Subrecipient Monitoring Significant Deficiency

Finding Number: 2022-002 Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: A comprehensive GLBA audit was completed by Oculus IT in November 2022. Subsequently, a corrective action plan was established and prioritized. Several corrective actions have been completed and the remaind...

Finding Number: 2022-002 Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: A comprehensive GLBA audit was completed by Oculus IT in November 2022. Subsequently, a corrective action plan was established and prioritized. Several corrective actions have been completed and the remainder are scheduled to be completed on or before December 31, 2022. Person(s) Responsible for the Corrective Action Plan: Mondrail Myrick, Director of Information Technology & Greg Hodges, Chief Financial Officer Anticipated Date of Completion: December 31, 2022.

View Audit 38817

Finding 42418 (2022-003)

Significant Deficiency 2022

City of Providence, Rhode Island

RI

Questioned Costs Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Finding 2022-003 Internal Control Over Compliance Description of Finding The School Department does not have policies and procedures designed to ensure that appropriate written documentation is maintained for all students who withdraw from the district. Statement of Concurrence or Nonconcurrence Ma...

Finding 2022-003 Internal Control Over Compliance Description of Finding The School Department does not have policies and procedures designed to ensure that appropriate written documentation is maintained for all students who withdraw from the district. Statement of Concurrence or Nonconcurrence Management concurs with the finding. Corrective Action Public entities throughout the Country were impacted the hardest during the Global Pandemic, PPSD was not an exception, the District realized a high number of student withdrawals, employee turnover, and are still dealing with staff shortages due to labor market conditions. As a result, new staff members were not fully trained on some of the practices and procedures that needed to be followed. As a corrective next step, the District will ensure employees will be trained on the procedures that need to be followed regarding Students transfer and withdrawal practices. Name of Contact Person John Welch Projected Completion Date 6/30/2023

View Audit 38214

Finding 42417 (2022-002)

Significant Deficiency 2022

National Railroad Passenger Corporation

DC

Reporting Questioned Costs Matching / Level of Effort / Earmarking § 200.502 § 200.510

This finding relates to the preparation of the SEFA for the disclosure of the loan balances under the Company?s Railroad Rehabilitation & Improvement Financing (RRIF) loan. In the initial version of the SEFA, Amtrak did not reduce the audit period loan balance by the FY21 loan repayment. An updated ...

This finding relates to the preparation of the SEFA for the disclosure of the loan balances under the Company?s Railroad Rehabilitation & Improvement Financing (RRIF) loan. In the initial version of the SEFA, Amtrak did not reduce the audit period loan balance by the FY21 loan repayment. An updated version of the SEFA corrected the balance presented. The presentation on the SEFA of the balance of the RRIF loan has specific federal regulation requirements. Amtrak will review and update its SEFA Preparation Guide to ensure full compliance with 2 CFR Part 200 specifically for presentation of the RRIF loan balance. Amtrak will also consider providing training to key grants management personnel on an annual basis to keep them up to date with federal regulations. The contact for this item is Lucia Butts, AVP Funding and Grants. The Company anticipates that the updated procedures and training will remediate this finding in the fiscal year ending September 30, 2023 and beyond.

View Audit 39281

Finding 42397 (2022-002)

Significant Deficiency 2022

Harford Community College

MD

Questioned Costs Reporting

Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The quarterly HEERF report for the period October 1, 2021 to December 31, 2021, understated the amount of student aid grants from HEERF III funds by $80,165. The rep...

Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The quarterly HEERF report for the period October 1, 2021 to December 31, 2021, understated the amount of student aid grants from HEERF III funds by $80,165. The report has been amended to reflect the appropriate amount of aid from HEERF III disbursed, and resubmitted to the Secretary of the Department of Education. Name of the contact person responsible for corrective action: Karina Jackson, Director for Finance Planned completion date for corrective action plan: November 7, 2022

View Audit 39204

Corrective Action Plans

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