Corrective Action Plans

Finding 383823 (2023-002)

Material Weakness 2023

Metropolitan School District of Washington Township

IN

Subrecipient Monitoring Reporting Allowable Costs / Cost Principles § 200.208 § 200.302 § 200.303 § 200.328

FINDING 2023-002 Finding Subject: Special Education Cluster (IDEA) - Reporting Summary of Finding: Expenditures not agreeing with ledgers Contact Person Responsible for Corrective Action: Phyllis Ritenour Contact Phone Number and Email Address: 317-845-9400 pritenour@msdwt.k12.in.us Views of Respons...

FINDING 2023-002 Finding Subject: Special Education Cluster (IDEA) - Reporting Summary of Finding: Expenditures not agreeing with ledgers Contact Person Responsible for Corrective Action: Phyllis Ritenour Contact Phone Number and Email Address: 317-845-9400 pritenour@msdwt.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: The finding was due to amounts that could not be claimed timely for reimbursement because of funds needing to be moved within grant buckets. Per a discussion with the auditors we need to tie the expenses not claimed back to a specific employee/employees or a specific purchase. beginning with our March reimbursements all adjustments to the funds ledger will have backup documents showing what items were omitted from reimbursement because of need for a budget amendment. Anticipated Completion Date: March 2024

View Audit 296858

Finding 383819 (2023-001)

Significant Deficiency 2023

Stevens Institute of Technology

NJ

Student Financial Aid Special Tests & Provisions Reporting

Management agrees with the recommendation. The University understands the importance of accurate and timely reporting of enrollment status and immediately resolved the issues of correcting student records in the NSLDS system and configured the system generated file to correct the status that is repo...

Management agrees with the recommendation. The University understands the importance of accurate and timely reporting of enrollment status and immediately resolved the issues of correcting student records in the NSLDS system and configured the system generated file to correct the status that is reported for students who graduate with a bachelor’s degree and continue in school to pursue a master’s degree. The University will also add a control to review processing errors from the National Student Clearinghouse submissions. The Associate Provost and Registrar will ensure that processes are in place to comply with the recommendation.

View Audit 296842

Finding 383797 (2022-001)

Material Weakness 2023

City of Dillingham

AK

Reporting Material Weakness § 200.512

Finding 2022-001 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Anita Fuller, Finance Director Corrective Action Plan: FY23 Audit onsite work has been completed and is still pending review. FY24 Audit has been scheduled in two part. Testwork is scheduled for t...

Finding 2022-001 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Anita Fuller, Finance Director Corrective Action Plan: FY23 Audit onsite work has been completed and is still pending review. FY24 Audit has been scheduled in two part. Testwork is scheduled for the week of September 30, 2024. With the final review in November. Upper-level staffing positions have been filled which will allow for work to be fulfilled in-house. Proposed Completion Date: Immediately

View Audit 296807

Finding 383771 (2023-003)

Material Weakness 2023

Catholic Community Services of Western Washington

WA

Allowable Costs / Cost Principles Cash Management Subrecipient Monitoring § 200.303 § 200.329

Type of Finding: Material weakness in internal control over compliance relating to inadequate documentation and controls in place to ensure costs are reasonable and intended for the program charged. Views of Responsible Officials: Management accepts the finding. Effective internal control over the ...

Type of Finding: Material weakness in internal control over compliance relating to inadequate documentation and controls in place to ensure costs are reasonable and intended for the program charged. Views of Responsible Officials: Management accepts the finding. Effective internal control over the documentation of secondary review of financial reports, timely filing, and disclosed demographics contained within the reports, which can be attributed to a lack of documentation of review and controls in place for submission of a report when responsible employee is out of office during the due date. Authorized personnel review was not documented, and a performance report was not filed timely and was filed with incorrect demographics. More thorough training of staff, along with careful supervisory review and documentation of review of report submissions prior to filing would likely have prevented these errors. Corrective action: A process for secondary review of all financial and programmatic reports will be developed in each region.

View Audit 296797

Finding 383755 (2023-001)

None 2023

Johns Hopkins Health System

MD

Reporting

COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution Reporting Cluster: Not applicable Federal Agency: Department of Health and Human Services (“HHS”) Award Name: Provider Relief Fund and American Rescue Plan Rural Distribution Assistance Listing #: 93.498 Assistance Listing Ti...

COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution Reporting Cluster: Not applicable Federal Agency: Department of Health and Human Services (“HHS”) Award Name: Provider Relief Fund and American Rescue Plan Rural Distribution Assistance Listing #: 93.498 Assistance Listing Title: COVID-19 - Provider Relief Fund and American Rescue Plan Rural Distribution – Period 4 and Period 5 Award Year(s): January 1, 2020 – December 31, 2022 and January 1, 2020 – June 30, 2023 Management agrees with the finding and recommendation. Management notes that the period 4 HRSA reporting was more conservative and reported lower lost revenue. Management further notes that none of the miscalculated lost revenues were applied to any funding received as JHRP maintained sufficient capacity in amounts that qualified for use. Management reviewed the processes and controls in place for other reporting entities and is comfortable that the error was isolated to a control breakdown for the specific JHRP filing. Management notified HRSA to report the error and advise on next steps. Per HRSA’s advice, JHRP cannot restate period 4 HRSA reporting since there are no future reporting periods for a correction to be made. Management has documented the correction should there be any additional inquiries.

View Audit 296790

Finding 383750 (2023-001)

Significant Deficiency 2023

Bunker Hill Community College

MA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Finding number: 2023-001 Federal agency: U.S. Department of Education (“ED”) Programs: Federal Direct Student Loans AL #’s: 84.268 Award year: 2023 Corrective Action Plan: The College has added an Assistant Director of Financial Aid position to oversee weekly reconciliat...

Finding number: 2023-001 Federal agency: U.S. Department of Education (“ED”) Programs: Federal Direct Student Loans AL #’s: 84.268 Award year: 2023 Corrective Action Plan: The College has added an Assistant Director of Financial Aid position to oversee weekly reconciliation of Title IV and state financial aid. This position was hired in December 2023 and training started in January of 2024. The College has also put additional reconciliation procedures in place with nightly review of rejected files via the CODE error report by the financial aid counselors. Timeline for Implementation of Corrective Action Plan: January 2024 Contact Person Jillian Glaze, Senior Director of Student Financial Services

View Audit 296768

Finding 383748 (2023-002)

Significant Deficiency 2023

Bunker Hill Community College

MA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Finding number: 2023-002 Federal agency: U.S. Department of Education Programs: Federal Pell Grants AL #’s: 84.063 Award year: 2023 Corrective Action Plan: The College has added an Assistant Director of Financial Aid position to oversee weekly reconciliation of Title IV a...

Finding number: 2023-002 Federal agency: U.S. Department of Education Programs: Federal Pell Grants AL #’s: 84.063 Award year: 2023 Corrective Action Plan: The College has added an Assistant Director of Financial Aid position to oversee weekly reconciliation of Title IV and state financial aid. This position was hired in December 2023 and training started in January of 2024. The College has also put additional reconciliation procedures in place with nightly review of rejected files via the CODE error report by the financial aid counselors. Timeline for Implementation of Corrective Action Plan: January 2024 Contact Person Jillian Glaze, Senior Director of Student Financial Services

View Audit 296768

Finding 383742 (2023-004)

Material Weakness 2023

City of San Bruno

CA

Reporting Internal Control / Segregation of Duties

Views of Responsible Officials and Corrective Action: The City agrees that the absence of a structured data collection and analysis process sufficient to fulfill reporting requirements creates a risk of noncompliance with federal statutes, regulations, and terms and conditions of the grant awards. T...

Views of Responsible Officials and Corrective Action: The City agrees that the absence of a structured data collection and analysis process sufficient to fulfill reporting requirements creates a risk of noncompliance with federal statutes, regulations, and terms and conditions of the grant awards. The City will develop, document, and implement a formal year-end closing process and audit preparedness policy and procedures. The responsibilities, deliverables, and deadlines will be clearly outlined and communicated to all staff members. The City remedied the delinquent ARPA SLFRF quarterly P&E Report to the Treasury in January 2024, covering July 1, 2022, through December 31, 2023. Management intends to fully expend the remaining ARPA SLFRF award in FY24 and file the required quarterly P&E Reports in April 2024 and the final report in July 2024. Implementation Date: January - July 2024. Name of Responsible Person: Nick Pegueros.

View Audit 296757

Finding 383736 (2023-003)

Material Weakness 2023

Aromas-San Juan Unified School District

CA

Cash Management Eligibility Reporting

We agree with the auditor’s comments, and the following actions will be taken to ensure all records are maintained for reporting purposes: 1. Implement a point-of-sale system 2. Use the point-of-sale system to track all meals served by student eligibility 3. Reconcile records against claim forms on ...

We agree with the auditor’s comments, and the following actions will be taken to ensure all records are maintained for reporting purposes: 1. Implement a point-of-sale system 2. Use the point-of-sale system to track all meals served by student eligibility 3. Reconcile records against claim forms on a monthly basis as reimbursement claims are submitted to the California Department of Education The above steps have been completed and implemented since January of 2023 and the District maintains that it will continue the actions above to follow Child and Adult Care Food Program, Child Nutrition Cluster guidelines.

View Audit 296753

Finding 383722 (2023-007)

Material Weakness 2023

Solen Public School District No. 3

ND

Material Weakness Reporting

Contact Person David Drapeaux Corrective Action Plan The district will implement measures to enhance the accuracy and verification of data reported on the Federal Impact Aid Application. The Superintendent and Business Manager will work together in the future to implement validation checks and verif...

Contact Person David Drapeaux Corrective Action Plan The district will implement measures to enhance the accuracy and verification of data reported on the Federal Impact Aid Application. The Superintendent and Business Manager will work together in the future to implement validation checks and verification processes to ensure there is accurate documentation to verify information on the application. Completion Date On-going

View Audit 296746

Finding 383709 (2023-002)

Material Weakness 2023

Housing Authority of the City of Lawton

OK

HUD Housing Programs Reporting Internal Control / Segregation of Duties

Finding 2023-002-Section III Summary Report Not on File-Reporting Condition A Section III Summary Report is required to be prepared annually. Currently it is not required to be sent to HUD. However, it is supposed to be available for third party review. Corrective Action Planned: I am Rita Love...

Finding 2023-002-Section III Summary Report Not on File-Reporting Condition A Section III Summary Report is required to be prepared annually. Currently it is not required to be sent to HUD. However, it is supposed to be available for third party review. Corrective Action Planned: I am Rita Love, Executive Director and Designated Person to answer these audit findings. We will comply with the auditor’s recommendation. Person Responsible for Corrective Action: Rita Love, Executive Director Telephone: (580) 353-7392 Housing Authority of Lawton Fax: (580) 353-6111 609 SW F Avenue Lawton, OK 73501 Anticipated Completion Date- June 30, 2024

View Audit 296742

Finding 383707 (2023-001)

Significant Deficiency 2023

Cairn University

PA

Reporting Student Financial Aid Significant Deficiency

Views of Responsible Officials and Planned Corrective Actions: The University agrees with this recommendation and will ensure that staff with reporting compliance responsibilities are appropriately trained during periods of transition.

View Audit 296734

Finding 383699 (2023-002)

Material Weakness 2023

South Gibson School Corporation

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2023-002 Finding Subject: COVID-19 - Education Stabilization Fund - Reporting Summary of Finding: There was not an effective oversight or review process in place to prevent, or detect and correct, errors regarding the annual data report submissions. The School Corporation’s records did not s...

FINDING 2023-002 Finding Subject: COVID-19 - Education Stabilization Fund - Reporting Summary of Finding: There was not an effective oversight or review process in place to prevent, or detect and correct, errors regarding the annual data report submissions. The School Corporation’s records did not support the amounts reported for expenditures in either ESSER II annual data report. It was recommended that management of the School Corporation establish a proper system of internal controls and develop policies and procedures to ensure all reports submitted on behalf of the Education Stabilization Fund program funds are supported by the School Corporation’s underlying accounting records. Contact Person Responsible for Corrective Action: Tim Armstrong Contact Phone Number and Email Address: 812.753.4230: tim.armstrong@sgibson.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Beginning with the annual data report submissions for these funds due in April 2024, the Assistant Superintendent will audit the reports as prepared by the Treasurer in order to ensure the spreadsheets are correct and reflect the financial statements’ of the school corporation. Anticipated Completion Date: 5 March 2024

View Audit 296724

Finding 383666 (2023-002)

Significant Deficiency 2023

Orange County Department of Education

CA

Reporting Subrecipient Monitoring Significant Deficiency

Excluding the September 30, 2022 reporting cycle, the Department accurately reported Full-Time Equivalent (FTE) positions in the ESSER Annual Data Collection reports. Instead of reporting FTEs as of September 30, 2022, the Department reported total number of positions. This error will be corrected w...

Excluding the September 30, 2022 reporting cycle, the Department accurately reported Full-Time Equivalent (FTE) positions in the ESSER Annual Data Collection reports. Instead of reporting FTEs as of September 30, 2022, the Department reported total number of positions. This error will be corrected with the next reporting cycle, and staff will ensure that future reports include accurate reporting units.

View Audit 296700

Finding 383652 (2023-001)

Material Weakness 2023

Mount Mary University, Inc.

WI

Reporting Special Tests & Provisions Student Financial Aid

For the Year Ended June 30, 2023 Finding 2023-001 Condition 1: Management's review of the enrollment reporting did not detect errors on certain student data elements that were not timely filed. Certain student records within the NSLDS were identified with inaccurate data elements and others that wer...

For the Year Ended June 30, 2023 Finding 2023-001 Condition 1: Management's review of the enrollment reporting did not detect errors on certain student data elements that were not timely filed. Certain student records within the NSLDS were identified with inaccurate data elements and others that were not timely reported. Corrective Action Planned: Registrars will work with our IT department to ensure data retrieved from Jenzabar for NSLDS reporting is pulling all the correct information including student’s status and all effective dates.  Prior to the report being uploaded to NSLDS, the Registrar will review a sample of students to ensure the accuracy of data.  Once the reports are updated to NSLDS Financial Aid and Veterans Services will review a sample of students and review data provided by NSLDS, again to confirm the accuracy of data at all stages. Name(s) of Contact Person(s) Responsible for Corrective Action: Angela Sarni, Director of Financial Aid & Veterans Services and Jonathan Hertig, Registrar Anticipated Completion Date: Registrar is currently working with IT to review report script and resolve any prior reporting’s. Student updates will continue to be monitored prior to NSLDS submissions and confirmed by Financial Aid and Veterans Services. We anticipate a revised report to be completed with accuracy to NSLDS no later than April 30, 2024.

View Audit 296692

Finding 383645 (2023-001)

Material Weakness 2023

Washington College

MD

Student Financial Aid Eligibility Material Weakness § 200.303

Student Financial Aid Cluster – NSLDS Reporting Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with...

Student Financial Aid Cluster – NSLDS Reporting Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To ensure continuity of operations, Jennifer Gallagher will be temporarily assuming responsibility for Enrollment Reporting until a new Registrar is hired and trained. She is committed to addressing any outstanding issues and improving the efficiency of our processes during this transitional period. Name(s) of the contact person(s) responsible for corrective action: Jennifer Gallagher Planned completion date for corrective action plan: June 30, 2024

View Audit 296682

Finding 383627 (2023-005)

Material Weakness 2023

Southwest School Corporation

IN

Subrecipient Monitoring Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2023-005 Information on the federal program: Subject: Special Education Cluster (IDEA) - Reporting Federal Agency: Department of Education Federal Programs: Special Education Grants to States, Special Education Preschool Grants Assistance Listings Numbers: 84.027, 84.027X, 84.173, 84.173X...

FINDING 2023-005 Information on the federal program: Subject: Special Education Cluster (IDEA) - Reporting Federal Agency: Department of Education Federal Programs: Special Education Grants to States, Special Education Preschool Grants Assistance Listings Numbers: 84.027, 84.027X, 84.173, 84.173X Federal Award Numbers and Years (or Other Identifying Numbers): 19611-022-PN01, 20611-022-PN01, 21611-022-PN01, 22611-022-PN01, 22611-022-ARP, 23611-022-PN01, 20619-022-PN01, 21619-022-PN01, 22619-022-PN01, 22619-022-ARP, 23619-022-PN01 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Findings: Material Weakness, Qualified Opinion Condition: The School Corporation did not have internal controls in place to ensure that the Cooperative complied with the reporting requirements. The Cooperative had not designed or implemented adequate policies or procedures to determine that requests for reimbursement were submitted accurately and agreed to supporting documentation. There was a documented oversight, review, and approval process in place; however, the Cooperative did not adequately ensure that proper procedures were followed. Context: The School Corporation is a member of the Greene-Sullivan Special Education Cooperative (Cooperative). During fiscal year 2021-2022, the Cooperative operated the special education programs and spent the federal money on behalf of all its members.  As the grant agreements were between the Indiana Department of Education (IDOE) and each member school, the School Corporation was responsible for ensuring and providing oversight of the Cooperative. However, there was inadequate oversight performed by the School Corporation in order to ensure compliance with the Reporting compliance requirement. The School Corporation did not have internal controls in place to ensure that the Cooperative complied with the reporting requirements. The Cooperative had not designed or implemented adequate policies or procedures to determine that requests for reimbursement were submitted accurately and agreed to supporting documentation. There was a documented oversight, review, and approval process in place; however, the Cooperative did not adequately ensure that proper procedures were followed. For fiscal year 2022, 51 Reimbursement Reports were tested. 14 Reimbursement Reports could not be traced to unit ledgers for expenditures, and 21 Reports did not have appropriate supporting documentation. For fiscal year 2023, 23 Reimbursement Reports were tested. Three Reimbursements Report did not agree to supporting documentation, and key line items could not be verified. The lack of internal controls and noncompliance were systemic issues throughout the audit period. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following corrective action: 1 – Greene Sullivan Special Education Cooperative will implement a procedure that includes the requirement of proper documentation for all reimbursement requests, such as the detailed history report for each request submitted. The Director will then review each request prior to submission. Responsible party and timeline for completion: Chris Stitzle, Superintendent – April 1, 2024

View Audit 296662

Finding 383591 (2023-001)

Material Weakness 2023

Unified School District No. 307

KS

Reporting Subrecipient Monitoring Material Weakness § 200.502

March 18, 2024 U.S. Department of Education and U.S. Department of Homeland Security Washington, D.C. Unified School District No. 307 respectfully submits the following corrective action plan for the year ended June 30, 2023. SSC CPAs, P.A. 3025 Cortland Circle, Suite 201 Salina, Kansas 67401 Au...

March 18, 2024 U.S. Department of Education and U.S. Department of Homeland Security Washington, D.C. Unified School District No. 307 respectfully submits the following corrective action plan for the year ended June 30, 2023. SSC CPAs, P.A. 3025 Cortland Circle, Suite 201 Salina, Kansas 67401 Audit period: Year ended June 30, 2023 The findings from the June 30, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section I of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS-FINANCIAL STATEMENT AUDIT None. FINDINGS-FEDERAL AWARD PROGRAMS AUDIT 2023-001 Preparation of and Internal Controls over Schedule of Expenditures of Federal Awards Preparation (Material Weakness) Federal Agencies: U.S. Department of Education and U.S. Department of Homeland Security Program Names: Education Stabilization Fund and Disaster Grant – Public Assistance Assistance Listing Numbers: 84.425 and 97.036 Award Period: June 30, 2023 Recommendation: The Board of Education and management should review the financial reporting process. Once this review is complete, the District should then perform a risk assessment to determine the best way to implement appropriate internal controls over financial reporting to ensure that the District prepares the schedule conformity with Uniform Guidance. Action Taken (Unaudited): Management plans to develop proper written policies and procedures for the internal control over compliance to ensure accuracy and completeness in the preparation of the schedule as required by Uniform Guidance. Contact Name – Cher Richards Expected Completion Date -06/30/2024 If the U.S. Department of Education or U.S. Department of Homeland Security has questions regarding this plan, please call Cher Richards at 785-914-5602. Sincerely yours, Cher Richards District Treasurer Unified School District No. 307

View Audit 296639

Finding 383590 (2023-001)

Significant Deficiency 2023

Senate of the Commonwealth of Puerto Rico

PR

Reporting

For the fiscal year ended June 30, 2022, the Senate of Puerto Rico was able to complete and issue the Single Audit report. The delay in the issuance of the 2022 Single Audit was mostly due to classification of expenditures in our accounting system that required some adjustments and later submission...

For the fiscal year ended June 30, 2022, the Senate of Puerto Rico was able to complete and issue the Single Audit report. The delay in the issuance of the 2022 Single Audit was mostly due to classification of expenditures in our accounting system that required some adjustments and later submission of the Employees Retirement System information. For the Single Audit of June 30, 2023, we contracted the services for the Single Audit on time and a coordination was made with the accounting staff for the submission of the information required by the auditors. We plan to complete the auditing procedures and expect to comply with the submission of or before March 31, 2024.

View Audit 296637

Finding 383582 (2023-002)

Significant Deficiency 2023

Central Fulton School District

PA

Subrecipient Monitoring Cash Management Reporting

The finding from Section III — Federal Awards Findings and Questioned Costs Finding 2023-002 — Cash Management and Reporting Condition: The District did not file the required quarterly reports for June 2023 for grant #223-210073 and #225-210073 in a timely man...

The finding from Section III — Federal Awards Findings and Questioned Costs Finding 2023-002 — Cash Management and Reporting Condition: The District did not file the required quarterly reports for June 2023 for grant #223-210073 and #225-210073 in a timely manner within the 10-day requirement. The District did not file the required quarterly report for June 2023 for grant #200-210073. Also, the District did not file the required final expenditure report for grant #200-200073 timely. Views of Responsible Officials and Planned Corrective Actions: The District Business Manager will work with all involved in the process of the Federal Grants filing the expenditure reports quarterly and filing of the final expenditure reports. Procedures will include creating a calendar with the due dates, reporting the expenditures in the accounting software and creating a report with the expenses listed for the month and quarterly. Account numbers have been created according to the PDE accounting manual for the recording of all expenses and revenue for each federal grant. All expenditures will be recorded correctly and in a timely manner. The person responsible for the corrective action plan will be the Business Manager and the anticipated completion date will be June 30, 2024.

View Audit 296626

Finding 383579 (2023-004)

Significant Deficiency 2023

Addiction Recovery Care Association, Inc.

NC

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

The Organization will prepare and file the required performance reports as required by the terms of the grant agreement.

View Audit 296624

Finding 383545 (2023-005)

Material Weakness 2023

Community Schools of Frankfort

IN

School Nutrition Programs Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.303

FINDING 2023-005 Finding Subject: Child Nutrition Cluster – Reporting; Special Tests and Provisions, Eligibility Summary of Finding: Internal controls were not in place to ensure compliance with requirements related to the grant agreement, specifically related to reporting and eligibility. Contact P...

FINDING 2023-005 Finding Subject: Child Nutrition Cluster – Reporting; Special Tests and Provisions, Eligibility Summary of Finding: Internal controls were not in place to ensure compliance with requirements related to the grant agreement, specifically related to reporting and eligibility. Contact Person Responsible for Corrective Action: Scott Weltz, Amanda Brackett Contact Phone Number and Email Address: 765-654-5585, weltzs@frankfort.k12.in.us, bracketa@frankfort.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Internal controls will be established and followed to ensure compliance with requirements related to the grant agreement. The Director shall submit the report after the Treasurer reviews and verifies the information in the report. Such measures will prevent future misstatements and provide the proper internal controls. Anticipated Completion Date: Effective immediately and ongoing

View Audit 296610

Finding 383533 (2023-003)

Material Weakness 2023

Community Schools of Frankfort

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.303

FINDING 2023-003 Finding Subject: COVID-19 – Education Stabilization Fund – Reporting Summary of Finding: Internal controls were not in place to ensure compliance with requirements related to reporting. Contact Person Responsible for Corrective Action: Scott Weltz, Michelle Wolfe Contact Phone Numbe...

FINDING 2023-003 Finding Subject: COVID-19 – Education Stabilization Fund – Reporting Summary of Finding: Internal controls were not in place to ensure compliance with requirements related to reporting. Contact Person Responsible for Corrective Action: Scott Weltz, Michelle Wolfe Contact Phone Number and Email Address: 765-654-5585, weltzs@frankfort.k12.in.us, wolfem@frankfort.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Director shall submit the report after the Treasurer reviews and verifies the information in the report. Such measures will prevent future misstatements and provide the proper internal controls. Anticipated Completion Date: Effective immediately and ongoing

View Audit 296610

Finding 383523 (2023-001)

Significant Deficiency 2023

Community College of Philadelphia

PA

Student Financial Aid Special Tests & Provisions Eligibility

Finding 2023-001 Special Tests and Provisions - Enrollment Reporting Compliance and Internal Control (Significant Deficiency) U.S. Department of Education - Student Financial Assistance Cluster Federal Award Year: 2022-2023 Views of Responsible Officials and Planned Corrective Action: Responsible Of...

Finding 2023-001 Special Tests and Provisions - Enrollment Reporting Compliance and Internal Control (Significant Deficiency) U.S. Department of Education - Student Financial Assistance Cluster Federal Award Year: 2022-2023 Views of Responsible Officials and Planned Corrective Action: Responsible Officials: Dr. Raye Thompson, Executive Director of Enrollment Management Operations and Compliance; Tarsha D. Washington Director, Office of Student Records and Registration Corrective Action: 1. The Associate Director of Academic Records will certify enrollment every 30 days to ensure timely submission to NSLDS. 2. The Associate Director of Academic Records will identify and resolve all errors identified by NSLDS, which will be resolved within ten days. 3. Winter graduates will be placed on a schedule to ensure timely submission and reporting to NSLDS. 4. The Associate Director of Academic Records will be responsible for completing all National Clearinghouse training and providing training to staff members involved in the reporting submission to ensure that all information is collected and reported promptly. 5. Regular internal audits will be scheduled and conducted to identify improvement areas to ensure enrollment reporting compliance. Individual Responsible for Corrective Action: Charletha C. Porter, Associate Director Academic Records Anticipated Completion Date for Corrective Action: Completed - Process corrected as of January 2024

View Audit 296598

Finding 383518 (2023-004)

Significant Deficiency 2023

Center for Child and Family Health, Inc. (the)

NC

Reporting Internal Control / Segregation of Duties Cash Management

In addition to changes made under Corrective Action Work Plan 2023-002, we are updating our drawdown procedures to include an additional step to reconcile expenditures to the accounting records at the time of submission. If there are any discrepancies, any reconciling items will be retained as part ...

In addition to changes made under Corrective Action Work Plan 2023-002, we are updating our drawdown procedures to include an additional step to reconcile expenditures to the accounting records at the time of submission. If there are any discrepancies, any reconciling items will be retained as part of the file maintained for that grant.

View Audit 296585

Corrective Action Plans

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