Corrective Action Plans

Finding 42103 (2022-008)

Significant Deficiency 2022

Vance County

NC

Questioned Costs Eligibility

Finding 2022-008 Name of contact person: Goldie Davis, IM Program Manager Corrective Action: "Second Party Reviews will continue to be completed monthly to ensure accurate information is entered. " Proposed Completion Date: Management will continue to monitor t...

Finding 2022-008 Name of contact person: Goldie Davis, IM Program Manager Corrective Action: "Second Party Reviews will continue to be completed monthly to ensure accurate information is entered. " Proposed Completion Date: Management will continue to monitor the progress of this issue and modify the controls as needed.

View Audit 38824

Finding 42102 (2022-007)

Significant Deficiency 2022

Vance County

NC

Questioned Costs Eligibility Reporting

Finding 2022-007 Name of contact person: Goldie Davis, IM Program Manager Corrective Action: SSI Plan was amended July 1, 2022. Time standards implemented to initiate exparte review within three workdays and complete the exparte review by the State?s deadline. P...

Finding 2022-007 Name of contact person: Goldie Davis, IM Program Manager Corrective Action: SSI Plan was amended July 1, 2022. Time standards implemented to initiate exparte review within three workdays and complete the exparte review by the State?s deadline. Proposed Completion Date: Management will continue to monitor the progress of this issue and modify the controls as needed.

View Audit 38824

Finding 42101 (2022-006)

Significant Deficiency 2022

Vance County

NC

Questioned Costs Eligibility

Finding 2022-006 Name of contact person: Goldie Davis, IM Program Manager Corrective Action: "Resource refresher training will be completed. The training will include appropriate verification methods for countable and non-countable resources. Second Party reviews will c...

Finding 2022-006 Name of contact person: Goldie Davis, IM Program Manager Corrective Action: "Resource refresher training will be completed. The training will include appropriate verification methods for countable and non-countable resources. Second Party reviews will continue to be completed. Management will continue to monitor the progress of this issue and modify the controls as needed." Proposed Completion Date: November 30, 2022.

View Audit 38824

Finding 42100 (2022-005)

Significant Deficiency 2022

Vance County

NC

Questioned Costs Eligibility Internal Control / Segregation of Duties

Finding 2022-005 Name of contact person: Goldie Davis, IM Program Manager Corrective Action: "Documentation Checklist Template will be revised to include the date property, vehicles, Register of Deeds, and the Work Number are run/verified. Medicaid caseworkers will rec...

Finding 2022-005 Name of contact person: Goldie Davis, IM Program Manager Corrective Action: "Documentation Checklist Template will be revised to include the date property, vehicles, Register of Deeds, and the Work Number are run/verified. Medicaid caseworkers will receive additional training on the revised Documentation Checklist template. Supervisors will continue to complete second party reviews to determine accuracy of evidence entered into NCFAST and to ensure new Documentation Checklist is being utilized correctly. Management will continue to monitor the progress of this issue and modify controls as needed. " Proposed Completion Date: November 30, 2022.

View Audit 38824

Finding 42099 (2022-004)

Significant Deficiency 2022

Vance County

NC

Questioned Costs Eligibility

Finding 2022-004 Name of contact person: Goldie Davis, IM Program Manager Corrective Action: Refresher training for staff will be conducted on when a IV-D referral is required. Documentation Template revised to indicate the reason a IV-D referral was not sent. P...

Finding 2022-004 Name of contact person: Goldie Davis, IM Program Manager Corrective Action: Refresher training for staff will be conducted on when a IV-D referral is required. Documentation Template revised to indicate the reason a IV-D referral was not sent. Proposed Completion Date: Training will be completed by 12/31/2022.

View Audit 38824

Finding 42096 (2022-002)

Significant Deficiency 2022

Indianapolis Aids Housing Corporation, Inc.

IN

Questioned Costs Matching / Level of Effort / Earmarking

Statement of condition #2022-002: During the year ended December 31, 2022, the Community paid for payroll expenditures on behalf of another community managed by the Agent totaling $13,772. Recommendation: The other community managed by the Agent should reimburse the Community in the amount of $13,7...

Statement of condition #2022-002: During the year ended December 31, 2022, the Community paid for payroll expenditures on behalf of another community managed by the Agent totaling $13,772. Recommendation: The other community managed by the Agent should reimburse the Community in the amount of $13,772. Action(s) Taken or Planned on the Finding: Agree. The other community managed by the Agent will reimburse the Community $13,772.

View Audit 38773 Questioned Costs: $1

Finding 42095 (2022-001)

Significant Deficiency 2022

Indianapolis Aids Housing Corporation, Inc.

IN

Questioned Costs

Statement of condition #2022-001: The Form SF-SAC Single Audit Data Collection Form for the year ended December 31, 2021 was submitted on October 18, 2022 which is 18 days after the nine months after the end of the audit period deadline. Recommendation: The Form SF-SAC Single Audit Data Collection ...

Statement of condition #2022-001: The Form SF-SAC Single Audit Data Collection Form for the year ended December 31, 2021 was submitted on October 18, 2022 which is 18 days after the nine months after the end of the audit period deadline. Recommendation: The Form SF-SAC Single Audit Data Collection Form for the year ended December 31, 2021 was submitted on October 18, 2022. No further action is required. Action(s) Taken or Planned on the Finding: The Form SF-SAC Single Audit Data Collection Form for the year ended December 31, 2021 was submitted on October 18, 2022. No further action is required.

View Audit 38773

Finding 42091 (2022-003)

Material Weakness 2022

Greenville Public School District

MS

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

2022-003 a. Name of Contact Person Responsible for Corrective Action: Waukesah Townsend ? Business Manager b. Corrective Action Planned: We will implement policies or procedures to establish an internal control system that will ensure strong financial accountability to ensure compliance with ...

2022-003 a. Name of Contact Person Responsible for Corrective Action: Waukesah Townsend ? Business Manager b. Corrective Action Planned: We will implement policies or procedures to establish an internal control system that will ensure strong financial accountability to ensure compliance with all state and federal purchasing requirements. c. Anticipated Completion Date: Immediately.

View Audit 38595 Questioned Costs: $1

Finding 42088 (2022-002)

Material Weakness 2022

Greenville Public School District

MS

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

2022-002 a. Name of Contact Person Responsible for Corrective Action: Waukesah Townsend ? Business Manager b. Corrective Action Planned: We will implement policies or procedures to establish an internal control system that will ensure strong financial accountability to ensure compliance with ...

2022-002 a. Name of Contact Person Responsible for Corrective Action: Waukesah Townsend ? Business Manager b. Corrective Action Planned: We will implement policies or procedures to establish an internal control system that will ensure strong financial accountability to ensure compliance with all state and federal purchasing requirements. c. Anticipated Completion Date: Immediately.

View Audit 38595 Questioned Costs: $1

Finding 42060 (2022-007)

Material Weakness 2022

Rikarbon, Inc.

DE

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring

Recommendation: The Company should ensure that finance staff is adequately trained as well as revising and monitoring internal controls. Corrective Actions: The Company will ensure that finance staff is adequately trained as well as revising and monitoring internal controls by engaging an outside c...

Recommendation: The Company should ensure that finance staff is adequately trained as well as revising and monitoring internal controls. Corrective Actions: The Company will ensure that finance staff is adequately trained as well as revising and monitoring internal controls by engaging an outside certified public accounting firm for assistance.

View Audit 45576 Questioned Costs: $1

Finding 42059 (2022-006)

Material Weakness 2022

Rikarbon, Inc.

DE

Questioned Costs

Recommendation: The Company should maintain proper accrual based financials in accordance with U.S. GAAP as required by grant agreements. Corrective Actions: The Company will maintain proper accrual based financials in accordance with U.S. GAAP as required by grant agreements.

View Audit 45576

Finding 42057 (2022-004)

Material Weakness 2022

Rikarbon, Inc.

DE

Questioned Costs Reporting

Recommendation: The Company should obtain signed acknowledgements from all employees upon hiring. Corrective Actions: The Company will obtain signed acknowledgements from all employees from hiring.

View Audit 45576

Finding 42044 (2022-001)

Material Weakness 2022

Flower Hill Institute

NM

Allowable Costs / Cost Principles Cash Management Questioned Costs § 200.405

The Organization billed the federal government for amounts of costs that had not yet been incurred and is at-risk for noncompliance with allowable activities and allowable costs, as well as cash management requirements. Statement of Concurrence or Nonconcurrence: Flower Hill has been billing the U...

The Organization billed the federal government for amounts of costs that had not yet been incurred and is at-risk for noncompliance with allowable activities and allowable costs, as well as cash management requirements. Statement of Concurrence or Nonconcurrence: Flower Hill has been billing the US Department of Agriculture 100% of its annual expenses in equal monthly amounts whether the total amount billed was expensed or not. According to audit, this is not allowable under a cost reimbursable contract. The organization agrees with, understands this finding and has already implemented corrective action to this finding. Questioned Costs $186,089 Corrective Action: Corrective action has been taken. FHI has discussed this finding with grantor (USDA Department of Agriculture) as has Auditor. To date, there has been no action taken by the USDA. As of July 2023, FHI has been billing only reimbursable amounts for direct costs incurred and for the approved 10% indirect rate. Name of Contact Person: Person responsible for completing the corrective action plan is Nicole Mast, Director of Operations, nmast@flowerhill.institute. Projected Completion Date: July 2023 Oversight: Billings will be monitored on a monthly basis to ensure full implementation through the end of the current contract (currently March 2026).

View Audit 43032 Questioned Costs: $1

Finding 42043 (2022-003)

Material Weakness 2022

Jacksonville College

TX

Matching / Level of Effort / Earmarking Questioned Costs Cash Management § 200.303

Finding 2022-003: Information on the Federal Program: 84.42SF - Higher Education Emergency Relief Fund - institutional Portion, 84.42SE- Higher Education Emergency Relief Fund - Student Portion Compliance Requirement: Cash Management Type of Finding: Material Weakness Criteria: Under 2 CFR Section 2...

Finding 2022-003: Information on the Federal Program: 84.42SF - Higher Education Emergency Relief Fund - institutional Portion, 84.42SE- Higher Education Emergency Relief Fund - Student Portion Compliance Requirement: Cash Management Type of Finding: Material Weakness Criteria: Under 2 CFR Section 200.303(a), non-federal entities must establish and maintain effective internal controls to provide reasonable assurance that the entity is managing the federal awards in compliance with statutes, regulations, and the terms and conditions of the award. Additionally, under HEERF award, grantees are under an obligation to minimize the time between drawing down funds from GS and paying obligations incurred by the grantee (liquidation). If a HEERF grantee is using HEERF grant funds to make financial aid grants to students, the Department may evaluate for compliance with the rule grantees who have not drawn down the funds from GS and not paid the obligations (the financial aid grants to students) to the students within fifteen calendar days. The Supplemental Agreement published by the U.S. Depaitment of Education pe1tammg to Supplemental Grant Funds identifies that funds not disbursed within 3 days of being drawn down may be subject to heightened scrutiny by the U.S. Department of Education, the institution's auditors, and/or the Department's Office of the Inspector General. Internal controls over compliance with direct and material compliance requirements should be sufficient to prevent or detect and correct material noncompliance in a timely manner. Condition: During testing of cash management compliance requirements, it was noted that Jacksonville College had drawn down the entirety of the HEERF awards in 2021 and recorded $1,302,078. In 2022, the College had expended the majority of the funds but continues to report a deferred liability of $42,887 related to prematurely drawn-down HEERF funds. Context: Jacksonville College did not review compliance requirements related to drawing down of grant funds and over-drew funds related to the HEERF grant. Questioned Costs: $42,887 remaining in Deferred Income. Cause: A material weakness in internal control over compliance exists relating to cash management. Personnel responsible for maintaining compliance with cash management did not have sufficient education on the cash management requirements. In addition, there was no review over compliance with cash management requirements to monitor compliance. Effect or Potential Effect: The College was not in compliance with Federal requirements of the COVID-l 9 Education Stabilization Fund. 44 Repeat Finding: Not a repeat finding. Recommendation: We recommend that the College put into place controls that require review of grant requirements prior to drawing down funds. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College regrets that this was the process that was used. The failure to review the requirements for the draw-down of HEERF funds was managed by a previous administration. When it was discovered that the proper process was not used by the previous administration, immediate controls and policy reviews were put into place to avoid any further issues of non-compliance. Specifically, Cabinet held weekly meetings where the Executive Vice President was responsible to update Executive Administration with the current status on the utilization of funds. Since that time, a new president has been put into place by the Board of Trustees. The president is committed to following whatever requirements are mandated for all federal programs. In collaboration with all Cabinet members, relevant departments on campus, and a financial consultant, the College will avoid any further issues of non-compliance.

View Audit 41904

Finding 42038 (2022-004)

Significant Deficiency 2022

Salina Regional Health Center, Inc.

KS

Questioned Costs Reporting Significant Deficiency § 200.303

Finding 2022-004 Federal Agency Name: Department of the Treasury Program Name: Coronavirus State and Local Fiscal Recovery Funds Federal Financial Assistance Listing #21.027 Compliance Requirement: Reporting Finding Summary: No controls were in place to provide for an adequate review of the rep...

Finding 2022-004 Federal Agency Name: Department of the Treasury Program Name: Coronavirus State and Local Fiscal Recovery Funds Federal Financial Assistance Listing #21.027 Compliance Requirement: Reporting Finding Summary: No controls were in place to provide for an adequate review of the report submitted for the federal award by a separate individual outside of the preparer. Responsible Individuals: Kevin Hoffman, Controller Corrective Action Plan: Prior to submission, reports will be reviewed by a separate individual than the preparer. Anticipated Completion Date: 9/30/2023

View Audit 41903

Finding 42035 (2022-004)

Significant Deficiency 2022

Guam Visitors Bureau

GU

Matching / Level of Effort / Earmarking Questioned Costs Subrecipient Monitoring § 200.400

Finding No.: 2022-004 Views of responsible officials: The Bureau will implement internal controls over compliance with applicable activities allowed or unallowed. Such controls will include obtaining written approval from the pass-through entity for any project and costs charged to the Federal awa...

Finding No.: 2022-004 Views of responsible officials: The Bureau will implement internal controls over compliance with applicable activities allowed or unallowed. Such controls will include obtaining written approval from the pass-through entity for any project and costs charged to the Federal award. Contact Person: Rudd Gudmalin, Financial Controller Expected Completion Date: September 30, 2023

View Audit 48157

Finding 42028 (2022-001)

None 2022

Township of Franklin School District

NJ

Questioned Costs Cash Management School Nutrition Programs

Purchase Needed Equipment

View Audit 40136

Finding 42026 (2022-001)

Material Weakness 2022

Northumberland School District

NH

Internal Control / Segregation of Duties Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.430

SAU 58 had a big transition our office with the replacement of all three of our accounting positions; Business Manager, Payroll/HR and Accounts Payable & Grants. The Accounts Payable position was then vacated for a second time and we found a new replacement in Jan 2022. During this transition peri...

SAU 58 had a big transition our office with the replacement of all three of our accounting positions; Business Manager, Payroll/HR and Accounts Payable & Grants. The Accounts Payable position was then vacated for a second time and we found a new replacement in Jan 2022. During this transition period the Time and Effort for two positions that were grant funded, was overlooked. We did provide documentation of payroll from Payroll/HR but did not get the signature of the teacher or other staff member on the Certification form. Typically, we would have been able to rectify the omission but the employees had both left our district at the end of the school year. The Business manager is ultimately responsible for the implementing of the process and internal controls and will follow up with the Accounts Payable clerk to be sure each month all documentation is on file. Since the new AP person came on, she has implemented a spreadsheet to track each employee paid by Federal Funding. This way we know who has submitted their certification, and at what point we are at during the year. We will be looking at electronic documents in the future for easier tracking and getting signatures on certification documents but as of now the spreadsheet has made this process much easier to track and be sure we do not miss documents. If a big transition happens again the Accounts Payable Clerk will be responsible for all grant compliance paper work. The Business Manager will oversee this process. The above processes and procedures have already been implemented and the Business Manager will follow up monthly with the Accounts Payable clerk. Name of Contact Person and Completion Date: Name 1 Heather McMann Name 2 Tiffany Griffin Anticipated Completion Date ? Already implemented.

View Audit 39260 Questioned Costs: $1

Finding 42022 (2022-002)

Material Weakness 2022

Spyglass Ridge

OR

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

We agree with this finding. NWCH was successful in adding needed staff in 2023, but was unable to hire a degreed accountant or controller, or to contract with an accounting firm for oversight of the accounting function. Bookkeeper training was provided from Shelter Resources Financial Manager in Feb...

We agree with this finding. NWCH was successful in adding needed staff in 2023, but was unable to hire a degreed accountant or controller, or to contract with an accounting firm for oversight of the accounting function. Bookkeeper training was provided from Shelter Resources Financial Manager in February 2023. NWCH is researching CPA firms in order to contract a qualified controller with expertise in real estate holdings relevant to NWCH. NWCH has been actively searching for a qualified CPA to hire or contract with since 2021, however, due to capacity constraints and overwhelmed CPA firms, NWCH has been unsuccessful. Efforts to hire experienced accounting personnel continues.

View Audit 39921

Finding 42021 (2022-001)

Material Weakness 2022

Spyglass Ridge

OR

Questioned Costs Procurement, Suspension & Debarment HUD Housing Programs

We agree with this finding. NWCH was successful in adding needed staff in 2023, but was unable to hire a degreed accountant or controller, or to contract with an accounting firm for oversight of the accounting function. Bookkeeper training was provided from Shelter Resources Financial Manager in Feb...

We agree with this finding. NWCH was successful in adding needed staff in 2023, but was unable to hire a degreed accountant or controller, or to contract with an accounting firm for oversight of the accounting function. Bookkeeper training was provided from Shelter Resources Financial Manager in February 2023. NWCH is researching CPA firms in order to contract a qualified controller with expertise in real estate holdings relevant to NWCH. Efforts to hire experienced personnel continues, especially for a qualified, college degreed accountant.

View Audit 39921

Finding 42018 (2022-001)

None 2022

Casa Matilde Nielson, Inc.

PR

HUD Housing Programs Questioned Costs

CASA MATILDE NIELSON, INC. CORRECTIVE ACTION PLAN FINANCIAL STATEMENT Fiscal Year May 31, 2022 NAME OF PROJECT: NUMBER OF PROJECT: AUDITOR/ AUDIT FIRM: Casa Matilde Nielson FHA# 056-EH-068-WAH-LS Jose Luis Mendoza & Co., LLP FINDING NO. 2022-001 SECURITY DEPOSITS We agree. Correction ha...

CASA MATILDE NIELSON, INC. CORRECTIVE ACTION PLAN FINANCIAL STATEMENT Fiscal Year May 31, 2022 NAME OF PROJECT: NUMBER OF PROJECT: AUDITOR/ AUDIT FIRM: Casa Matilde Nielson FHA# 056-EH-068-WAH-LS Jose Luis Mendoza & Co., LLP FINDING NO. 2022-001 SECURITY DEPOSITS We agree. Correction has been made transfering the difference of $1O1 from Security Deposits to the Operating bank account. Combined Building & Housing Consultants, Inc. Management Agent Name of Contact Person: Rebecca Palacios Position: President Combined Building 32

View Audit 39916

Finding 42017 (2022-001)

Significant Deficiency 2022

River City Federal Credit Union

TX

Questioned Costs Eligibility Period of Performance

CORRECTIVE ACTION PLAN June 22, 2023 Department of the Treasury - CDFI Fund Grant River City Federal Credit Union respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Doeren Mayhew 305 West Big Beave...

CORRECTIVE ACTION PLAN June 22, 2023 Department of the Treasury - CDFI Fund Grant River City Federal Credit Union respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Doeren Mayhew 305 West Big Beaver Rd., Ste. 200 Troy, MI 48084 Audit period: January 1, 2022- December 31, 2022 The findings from the December 31, 2022, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS-FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF TREASURY CDFI Program - CFDA No. 21.024 Significant Deficiency: See Finding 2022-001. Recommendation: Complete established procedures to identify and track eligible loans deployed during the RRP grant performance period and reconcile the totals to the underlying loan data. Action Taken: Management already has an established process to internally track eligible loans deployed during the RRP grant performance, some of the data compilation is automated and some require manual updating. Management has already replaced manual processes with excel functions like vlookup to reduce errors identified by Doeren. However, management has used this conservative process year after year and is confident with the method based on third party verification from Inclusiv, who reports annual data to the CDFI Fund, and acceptance by the CDFI Fund on an annual basis and by an additional independent 3rd party who reports annual grant requirements to the CDFI fund. Management is also confident that this current process appropriately tracks deployed loans required under the RRP Grant performance based on the sheer volume of loans granted annually. With under $2M in loans needed to satisfy the grant requirement in 2022, the credit union has identified a minimum of $20 million in eligible loans in eligible markets, well above the grant performance requirements. The current process would require a significant error rate of over 80% to fail in meeting grant performance requirement. Management does not agree with Doeren auditors' assessment of noncompliance based on the auditors performing a lin1ited scope, only reviewing 40 of the 3,676 loans funded in 2022. The 1.1% of loan evaluated is in1material and gives a false impression of the true effectiveness of the overall internal control process. With 2 errors identified in the sample of 40, Doreen auditors use this as a basis to recognize a significant deficiency- an evaluation management does not concur with. Doreen's evaluation was based on guidance for control-based auditing that is standard in the industry. Doreen's evaluation was also based on an assessment of the credit union's specific target markets, not in accordance with the grant agreement, which allows financial products in any eligible CDFI market and/or the credit union's approved target market. This generic industry standard assessment fails to consider household size in income evaluations and fails to consider underserved racial groups prevalent in Bexar County and identified as eligible CDFI targeted populations. Management is confident in its internal controls and welcomes the Department of Treasury to review its 2022 loan data and internal process by doing an in-depth analysis on a significant percentage of its total loans to verify internal controls are valid and acceptable to meet the grant performance in any eligible CDFI markets and the credit union's approved target market. If the Department of Treasury has questions regarding this plan, please call Michael Quintanilla, Chief Financial Officer at (210) 225-6866.

View Audit 38272

Finding 42013 (2022-001)

Significant Deficiency 2022

Columbia Opportunities, Inc.

NY

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.501

Corrective Action Finding - The organization did not submit the audit and data collection form within the nine-month due date for the fiscal year 2021. Recommendation action ? The bookkeeper position was filled in May of 2022. The Fiscal Director is responsible for providing training and superv...

Corrective Action Finding - The organization did not submit the audit and data collection form within the nine-month due date for the fiscal year 2021. Recommendation action ? The bookkeeper position was filled in May of 2022. The Fiscal Director is responsible for providing training and supervision and supporting this employee in developing the necessary skills to complete assigned tasks in a timely way. COI will work to improve employee retention and engagement through coaching, training, wage equity, and improved Human Resource practices. COI will continue to incorporate automated accounting and payroll processes to improve the efficiency and accuracy of fiscal reporting. The Financial Close Out and Reporting Policy will be updated to include due dates and the roles/responsibilities of COI staff and members of the Board of Directors. This policy will be in place by September 30, 2023. A month end closing checklist and calendar will be developed and utilized by the fiscal staff as of 8/18/2023. The completed checklist will be shared with the Executive Director and the COI Board of Directors Finance Committee by the 20th of each month following the close out period. The Executive Director is responsible for ensuring this corrective action plan is implemented.

View Audit 38267

Finding 42007 (2022-008)

Significant Deficiency 2022

State of New York

NY

Reporting Questioned Costs Procurement, Suspension & Debarment

State Agency: State University of New York Single Audit Contact: Amy Montalbano Title: University Auditor Telephone: 518-320-1533 E-mail Address: Amy. Montalbano@suny.edu Federal Program(s) (ALN # [s]): Education Stabilization Fund (HEERF) - Institutional Portion (84.425F) Audit Report Reference: 20...

State Agency: State University of New York Single Audit Contact: Amy Montalbano Title: University Auditor Telephone: 518-320-1533 E-mail Address: Amy. Montalbano@suny.edu Federal Program(s) (ALN # [s]): Education Stabilization Fund (HEERF) - Institutional Portion (84.425F) Audit Report Reference: 2022-008 Anticipated Completion Date: Purchase Implemented January 2022 Stony Brook Implemented January 2022 Corrective Action Planned: SUNY System Administration - The remedies have been implemented. The campuses met the revised timely posting requirement of October 10, 2021, as indicated currently on the ED?s Reporting and Data Collection website. The campuses will continue to have processes in place to ensure timely reporting as noted below in their responses. Purchase - Training was provided regarding HEERF reporting deadlines to employees involved with the reporting. The Campus has procedures to ensure timely posting to the website for future reports. Stony Brook - The recommendations have been implemented. The Campus has procedures in place to ensure the reports are posted timely to the website.

View Audit 49189

Finding 42005 (2022-007)

Significant Deficiency 2022

State of New York

NY

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303

State Agency: New York State Education Department Single Audit Contact: Heidi Nark Title: Internal Auditor 3 Telephone: 518-402-3446 E-mail Address: Heidi.Nark@nysed.gov Federal Program(s) (ALN # [s]): Title I Grants to Local Educational Agencies (84.010) S010A180032, S010A190032, S010A200032, S010A...

State Agency: New York State Education Department Single Audit Contact: Heidi Nark Title: Internal Auditor 3 Telephone: 518-402-3446 E-mail Address: Heidi.Nark@nysed.gov Federal Program(s) (ALN # [s]): Title I Grants to Local Educational Agencies (84.010) S010A180032, S010A190032, S010A200032, S010A210032 Audit Report Reference: 2022-007 Anticipated Completion Date: December 2022 Corrective Action Planned: The Department acknowledges that one exam storage certificate for one school out of 40 local school districts selected for testing lacked the principal signature. To address this, the Department will review and reinforce existing procedures to ensure certificates are properly completed and have all required signatures.

View Audit 49189

Corrective Action Plans

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