Corrective Action Plans

Finding 374642 (2023-002)

Significant Deficiency 2023

Matchbook Learning Schools of Indiana, Inc.

IN

Reporting Significant Deficiency Internal Control / Segregation of Duties

FINDING 2023-002 MAINTENANCE OF EFFORT (REPEAT FINDING) SIGNIFICANT DEFICIENCY February 28, 2024 Donovan CPAs 9292 N. Meridian Street, Suite 150 Indianapolis, IN 46260 Matchbook Learning Schools of Indiana, Inc. has already or will take the following actions to Address the Form 9 finding 1. We...

FINDING 2023-002 MAINTENANCE OF EFFORT (REPEAT FINDING) SIGNIFICANT DEFICIENCY February 28, 2024 Donovan CPAs 9292 N. Meridian Street, Suite 150 Indianapolis, IN 46260 Matchbook Learning Schools of Indiana, Inc. has already or will take the following actions to Address the Form 9 finding 1. We will continue to manage the differences in timing and required reporting that exist for charter schools in the state of Indiana. As part of that, we will monitor our cash basis fund reporting on our Form 9 submission and adjust as necessary. Adjustments are typically required when we either make accrual-based receivable and payable adjustments or when we receive retroactive grant budget approvals after a Form 9 reporting deadline has already passed. We are working on improving this reconciliation process so our individual fund Form 9 cash balances will be more accurately reflected when tied to our accrual-base fund balances. 2. We are transitioning to a new business services provider in the last quarter of fiscal year 2024. We will work with them to adjust our Form 9 reporting process. Individual Responsible - Don Stewart Matchbook Learning Schools of Indiana, Inc. Management Donald Stewart, Director of Operations

View Audit 294323

Finding 374593 (2023-008)

Material Weakness 2023

City of Olean, New York

NY

Reporting

Auditors’ Recommendation: As part of the bank reconciliation preparation and review, the City’s general ledger cash balances should be compared against the bank reconciliation, with any differences being immediately investigated and corrected. ...

Auditors’ Recommendation: As part of the bank reconciliation preparation and review, the City’s general ledger cash balances should be compared against the bank reconciliation, with any differences being immediately investigated and corrected. City’s Response: The City Auditor, Lens Martial, understands the importance of the bank reconciliation process and will investigate and correct any reconciling differences as they occur. Differences existed related to the timing of payroll transfers made from the general checking account to the payroll account. The City Auditor will put a process in place to verify that these transactions are properly accounted for on the bank reconciliations during the year ending May 31, 2024.

View Audit 294247

Finding 374586 (2023-007)

Material Weakness 2023

City of Olean, New York

NY

Reporting Internal Control / Segregation of Duties

Auditor’s Recommendations: Budgets – A written policy should be established and communicated on preparing a budget versus actual report for all capital projects exceeding a certain dollar level. Any discrepancies should be explained in writing so that necessary corrective action, if any, can be ...

Auditor’s Recommendations: Budgets – A written policy should be established and communicated on preparing a budget versus actual report for all capital projects exceeding a certain dollar level. Any discrepancies should be explained in writing so that necessary corrective action, if any, can be considered. These analyses should be provided to City management and the Common Council on a monthly basis. City’s Response: Budgets - The City concurs with the auditor’s recommendations that a written policy should be established and communicated in preparing budgeted versus actual reporting for capital project budgets in excess of a yet to be determined monetary threshold. The City intends to develop a policy on budgets during 2024. Once drafted, the Audit and Compliance Committee intends to review policy, prior to its acceptance by the Common Council.

View Audit 294247

Finding 374571 (2023-002)

Material Weakness 2023

Richland County, South Carolina

SC

Reporting Internal Control / Segregation of Duties

Finding: 2023-002 – Submission of ERA Compliance Reports and Final ERA 1 Closeout Report Name of contact person: Sarah Harris – Director of Grants and Community Outreach Corrective action: Richland County management agrees with the auditor’s recommendation. Proposed completion date: Management is aw...

Finding: 2023-002 – Submission of ERA Compliance Reports and Final ERA 1 Closeout Report Name of contact person: Sarah Harris – Director of Grants and Community Outreach Corrective action: Richland County management agrees with the auditor’s recommendation. Proposed completion date: Management is aware of ERAP reporting requirements and has discussed using a third party who in the future would submit reports in a timely manner.

View Audit 294246

Finding 374544 (2023-001)

Material Weakness 2023

South Florida Regional Transportation Authority

FL

Reporting Subrecipient Monitoring § 200.502 § 200.508 § 200.510 § 200.71

Condition: The SEFA for the year ended June 30, 2023 was not accurately prepared, as it originally included federal expenditures that were not on the cash basis. Planned Corrective Action: The corrective action has been implemented to revise internal procedures to prepare the SEFA on a cash basis fo...

Condition: The SEFA for the year ended June 30, 2023 was not accurately prepared, as it originally included federal expenditures that were not on the cash basis. Planned Corrective Action: The corrective action has been implemented to revise internal procedures to prepare the SEFA on a cash basis for future fiscal years. This includes the creation of a reconciliation schedule to the financial statements which are prepared on an accrual basis. Contact person responsible for corrective action: Jeremy Baker, Director of Finance Anticipated Completion Date: 1/15/2024

View Audit 294245

Finding 374540 (2023-003)

Material Weakness 2023

Maywood-Melrose Park-Broadview School District 89

IL

Allowable Costs / Cost Principles Cash Management Reporting

Corrective Action Plan Finding No.: 2023- 003 Condition: Audit procedures identified that during fiscal year 2023, the District claimed four construction related invoices that amounted to $1,257,867 of ESSER III award expenditures that were previously claimed under fiscal year 2022 ESSER award reimb...

Corrective Action Plan Finding No.: 2023- 003 Condition: Audit procedures identified that during fiscal year 2023, the District claimed four construction related invoices that amounted to $1,257,867 of ESSER III award expenditures that were previously claimed under fiscal year 2022 ESSER award reimbursement claims and were reported on the fiscal year 2022 Schedule of Expenditures of Federal Awards. The District was able to identify alternate invoices that where for allowable costs within the existing grant agreement and were not previously claimed. The District's internal controls did not initially identify that the same expenditure was claimed twice under the federal award for reimbursement. Plan: The District will implement additional procedures and review processes to ensure that expenditures claimed for reimbursement are for allowable costs that have not been previously claimed for reimbursement. Anticipated Date of Completion: June 30, 2024 Name of Contact Person: James Vreeland, Business Manager Management Response: See above

View Audit 294244

Finding 374513 (2023-001)

Significant Deficiency 2023

Soka University of America

CA

Student Financial Aid Eligibility Reporting

Management’s Corrective Action Plan Soka University acknowledges the finding and the recommendation regarding improving procedures. Finding 2023-001 - Special Tests and Provisions – Enrollment Reporting: Significant Deficiency in Internal Control over Compliance After addressing the identified defic...

Management’s Corrective Action Plan Soka University acknowledges the finding and the recommendation regarding improving procedures. Finding 2023-001 - Special Tests and Provisions – Enrollment Reporting: Significant Deficiency in Internal Control over Compliance After addressing the identified deficiency in our enrollment reporting process, a thorough evaluation was conducted to rectify the issue and prevent its recurrence. We recognized that alterations in students' academic plans, prompted by the COVID-19 pandemic, led to delays in fulfilling mandatory graduation requirements such as study abroad requirements, resulting in delays in posting study abroad grades to the Soka transcript. Consequently, during end-of-term degree audits by the Office of the Registrar, students with pending study abroad grades or incomplete grades in their final term were inadvertently not updated to a withdrawn status, thereby failing to trigger updates to the National Student Clearinghouse and subsequently National Student Loan Data System (NSLDS). In collaboration with the Office of the Registrar, robust internal controls have been implemented to mitigate this issue going forward. Following the conclusion of each term, the Registrar will generate a comprehensive report listing all students who have applied for degree completion. This report will be annotated to identify students who have fulfilled all degree requirements, enabling their degrees to be conferred promptly. Additionally, students with incomplete grades will be flagged, and their status will be promptly changed to withdrawn. In both scenarios, enrollment status updates will be transmitted to the clearinghouse and subsequently NSLDS. The Registrar will inform the Office of Financial Aid of graduates and students with updated statuses for NSLDS reporting, and Financial Aid will request an ad hoc enrollment request on NSLDS. To ensure accuracy, a manual spot-checking process will be conducted in NSLDS on 20% of the updated student records in NSLDS. Upon notification of completed incomplete grades, the Registrar will promptly update transcripts, review degree requirements, and confer degrees where applicable. Following this update, the Registrar will manually update the clearinghouse and ask the Office of Financial Aid to request an Ad hoc enrollment report on NSLDS, ensuring timely and accurate reporting. This manual request will be verified on NSLDS after the ad hoc report has been run. Students failing to meet degree requirements due to failed coursework and are enrolled to return in subsequent terms will not be updated to withdrawn status unless they fail to return as scheduled. These measures aim to enhance the integrity and accuracy of our enrollment reporting process, ensuring compliance with regulatory requirements and minimizing the risk of future deficiencies. Anticipated Completion Date: February 2024 Scott Brandos Director of Financial Aid Soka University of America 949-480-4048

View Audit 294224

Finding 374501 (2023-001)

Significant Deficiency 2023

National Endowment for Democracy

DC

Subrecipient Monitoring Reporting

NED management has been aware of the FFATA reporting requirements and takes a serious approach to FFATA regulations. NED's concerns regarding FFATA compliance are rooted in concern for personal and physical safety of our grantees working in the sphere of human rights and democracy, particularly thos...

NED management has been aware of the FFATA reporting requirements and takes a serious approach to FFATA regulations. NED's concerns regarding FFATA compliance are rooted in concern for personal and physical safety of our grantees working in the sphere of human rights and democracy, particularly those NED partners working in the world's most hostile authoritarian countries. As stated in our response to the FY2022 Audit, NED staff analysis of the potential reporting requirements recognized two significant risks to NED's partners and the success of its programs: 1) reporting all first-tier sub awardees would mean posting the identity of recipients and details of sensitive awards on a publicly accessible website, and 2) reporting NED partners as first-tier sub awardees of the Department of State (DOS) on a public website of federal funding accountability undermines the Congress' intentional decision to protect the independence of NED's programmatic decision-making when it crafted the NED Act. With the intention of balancing the legitimate concerns for our NED grantees with our desire to comply with the spirit of transparency and accountability rooted in FFATA, NED renewed discussions with Department of State officials to find a resolution to this issue. The leadership at NED and at State’s Bureau of Democracy, Human Rights, and Labor jointly assessed the issue to determine a long-term solution. Following the development of a Duty of Care policy outlining NED’s institutional obligations to “do no harm” with respect to the safety and security of our stakeholders, including NED grantees, NED management has since reached an agreement with our DOS Grants Officer to designate NED’s annual appropriation award as “sensitive” and therefore not subject to the annual FFATA reporting requirements. We have since received NED’s annual award for2024 with language matching several of our special funds DOS awards: “This award has been deemed sensitive and is not subject to the Federal Funding Accountability and Transparency Act (FFATA).” We expect the same terms to apply to our awards going forward which, ensuring a permanent resolution to this issue. Name of Responsible Official: Nancy Herzog, Title: VP, Grant Operations & Evaluation Date correction action executed: 11/29/2023.

View Audit 294218

Finding 374492 (2023-001)

Significant Deficiency 2023

Lighthouse Community Public Schools

CA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Views of responsible officials and Corrective Action Plan: Controls will be implemented for future reporting and the School will correct the reporting errors in the following period.

View Audit 294202

Finding 374491 (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 294192

Finding 374480 (2023-002)

Significant Deficiency 2023

Millersburg Area School District

PA

Subrecipient Monitoring Cash Management Reporting

Corrective Action Planned: The District will review and establish procedures that all required quarterly cash on hand and final expenditure reports are properly completed within the required time periods. A new federal programs coordinator has been hired and the District has consulted with an expe...

Corrective Action Planned: The District will review and establish procedures that all required quarterly cash on hand and final expenditure reports are properly completed within the required time periods. A new federal programs coordinator has been hired and the District has consulted with an experienced federal programs coordinator to train that individual. Procedures are now in place to ensure that the District files all quarterly cash on hand reports within 10 days of quarter ending and final expenditure reports within 30 days after the funds are expended, but no later than 30 days after the ending date of the project. All existing compliance issues related to filing deadlines are being addressed and corrected. Anticipated Completion Date: Acton has already been taken by the District to resolve the underlying issue of the finding for the year ending June 30, 2024. Contact Person Responsible: Eric S. Petery, Business Manager

View Audit 294158

Finding 374479 (2023-001)

Significant Deficiency 2023

Brattleboro Development Credit Corporation

VT

Reporting Subrecipient Monitoring Significant Deficiency

Audit Finding Reference: 2023-001 Improve Controls and Timing of Reporting Planned Corrective Action: The Organization currently has written Grant Management Policies, and Management agrees with this finding, that these policies do not adequately address the Federal Funding Accountability and Tran...

Audit Finding Reference: 2023-001 Improve Controls and Timing of Reporting Planned Corrective Action: The Organization currently has written Grant Management Policies, and Management agrees with this finding, that these policies do not adequately address the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252 which requires recipients (i.e., direct recipients) of grants or cooperative agreements to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System. The Organization will update its Grant Management Policies to address the requirements of the Federal Funding Accountability and Transparency Act, and once formally adopted, the Organization will distribute the new policies and procedures to necessary staff, as well as advise and train its staff on following such policies and procedures. Planned Implementation Date of Corrective Action: June 30, 2024 Person Responsible for Corrective Action: Director of Finance & Grant Management

View Audit 294142

Finding 374465 (2023-001)

Significant Deficiency 2023

Bay De Noc Community College

MI

Special Tests & Provisions Student Financial Aid Allowable Costs / Cost Principles

Auditor Description of Condition and Effect. A break of at least five consecutive days was not excluded from the reported enrollment period for the Fall 2022 semester, which resulted in the calculation being incorrect for all students who had returns in the Fall 2022 semester. As a result of this co...

Auditor Description of Condition and Effect. A break of at least five consecutive days was not excluded from the reported enrollment period for the Fall 2022 semester, which resulted in the calculation being incorrect for all students who had returns in the Fall 2022 semester. As a result of this condition, Return of Title IV calculations were incorrect for 60 students for the Fall 2022 semester, resulting in $10,459 less funds returned to the U.S. Department of Education. It is our understanding that on July 24, 2023, the College repaid the 60 students affected by this calculation error. Auditor Recommendation. We recommend that the College implement a review process to ensure the number of enrollment days used in the Return of Title IV calculations is accurate and that the R2T4 calculation is reviewed by a second individual. Corrective Action. Upon discovery of the Return of Title IV Calculation error, the College went through and made corrections to all student accounts affected. To prevent a similar problem arising in the future, the College has developed a review process that will require an additional sign‐off for the total days to be used in the calculation. Responsible Person. Ruth Carlson, Director of Financial Aid. Anticipated Completion Date. July 24, 2023.

View Audit 294140

Finding 374446 (2023-001)

Significant Deficiency 2023

Young Harris College

GA

Student Financial Aid Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303

Finding 2023-001: Special Test and Provisions: Enrollment Reporting Context/Condition: Of the 37 students selected for enrollment reporting testing, 5 students within the sample were reported to NSLDS outside the maximum 60-day window. Recommendation: The auditor recommended that the College revie...

Finding 2023-001: Special Test and Provisions: Enrollment Reporting Context/Condition: Of the 37 students selected for enrollment reporting testing, 5 students within the sample were reported to NSLDS outside the maximum 60-day window. Recommendation: The auditor recommended that the College review and update internal controls to ensure student enrollment status in the National Student Loan Data System (NSLDS) is updated in a timely manner to ensure compliance with Federal Requirements. Persons Responsible for Corrective Action: Tammy Gibson, Registrar Planned Corrective Action: Additional dates will be added to the National Student Clearinghouse submission schedule to capture December graduates. In addition, Registrar's Office staff will be instructed to update individual student records, as needed, to account for changes outside of the submission schedule to avoid reporting outside of the maximum 60-day window. Anticipated Completion Date: December 8, 2023

View Audit 294103

Finding 374411 (2023-001)

Significant Deficiency 2023

York College of Pennsylvania

PA

Student Financial Aid Reporting Subrecipient Monitoring

Corrective Action Planned: The College has noted the issue and it has since been rectified and has re-ran the process to provide the proper effective dates for withdrawn students to the National Student Clearinghouse. The College does report to the National Student Clearinghouse every 30 days. The C...

Corrective Action Planned: The College has noted the issue and it has since been rectified and has re-ran the process to provide the proper effective dates for withdrawn students to the National Student Clearinghouse. The College does report to the National Student Clearinghouse every 30 days. The College has reviewed their policies and procedures to ensure proper reporting requirement procedures to NSC and NSLDS. Training has been provided to those responsible for manual adjustments to records having extenuating circumstances. Name(s) of Contact Person(s) Responsible for Corrective Action: Eric Dinsmore, Senior Director of Financial Aid Anticipated Completion Date: As of January 2024, withdrawal student status change effective dates have been corrected. The College has reviewed reporting policies and procedures and has provided training to responsible parties for manual reporting whenever extenuating circumstances occur. The College will implement any additional necessary changes in 2024 fiscal year.

View Audit 294058

Finding 374367 (2023-005)

Material Weakness 2023

Winslow Memorial Hospital D/b/a Little Colorado Medical Center

AZ

Material Weakness Reporting Internal Control / Segregation of Duties § 200.303

Finding 2023-005 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing #93.498 Compliance Requirement: Reporting Finding Summary: The Hospital’s expenditures identified as eligible and c...

Finding 2023-005 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing #93.498 Compliance Requirement: Reporting Finding Summary: The Hospital’s expenditures identified as eligible and claimed under the Provider Relief Fund program did not agree to the underlying detail listing. The current key financial personnel were unable to reconcile the differences between the support and the amounts reported. Responsible Individuals: John J Dempsey, Chief Executive Officer, Lona King, Chief Financial Officer Corrective Action Plan: Management will strengthen the control process for maintaining documentation of the final expenditure listing used to report under the federal program. Anticipated Completion Date: March 31, 2024

View Audit 293974

Finding 374365 (2023-003)

Material Weakness 2023

Winslow Memorial Hospital D/b/a Little Colorado Medical Center

AZ

Material Weakness Reporting Internal Control / Segregation of Duties § 200.303

Finding 2023-003 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing #93.498 Compliance Requirement: Reporting Finding Summary: The Hospital did not consider the impact of the year-end...

Finding 2023-003 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing #93.498 Compliance Requirement: Reporting Finding Summary: The Hospital did not consider the impact of the year-end audit adjustments on the quarters applicable to Period 4 when reporting lost revenue. Responsible Individuals: John J Dempsey, Chief Executive Officer, Lona King, Chief Financial Officer Corrective Action Plan: Management will strengthen the control process relating to calculating quarterly lost revenue under the federal program. Anticipated Completion Date: March 31, 2024

View Audit 293974

Finding 374361 (2023-007)

Significant Deficiency 2023

Central Consolidated School District

NM

School Nutrition Programs Reporting

Specific corrective action plan for the finding: Carol Gonzales, Finance Director will make sure that the required reporting information is submitted to the federal audit clearinghouse by the deadline of March 31st. Timeline for completion of corrective action plan: March 31st of 2024 or earlier Emp...

Specific corrective action plan for the finding: Carol Gonzales, Finance Director will make sure that the required reporting information is submitted to the federal audit clearinghouse by the deadline of March 31st. Timeline for completion of corrective action plan: March 31st of 2024 or earlier Employee positions(s) responsible for meeting the timeline: Carol Gonzales, Finance Director

View Audit 293969

Finding 374352 (2023-001)

None 2023

Regional Development Authority of Charleston Kanawha County West Virginia Metropolitan Region

WV

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.512

The Kanawha County Regional Development Authority of Charleston - Kanawha County will ensure that the data collection form will be submitted to the federal audit clearing house within 30 days of the aduit being issues.

View Audit 293960

Finding 374328 (2023-006)

Material Weakness 2023

Galeton Area School District

NY

Reporting School Nutrition Programs Internal Control / Segregation of Duties

Auditors’ Recommendation: We recommend that as part of preparing monthly bank reconciliations, the reconciliation with the balance from the general ledger should be performed. Any differences should be immediately investigated and corrected. Once completed, the reconciliation should be reviewed by s...

Auditors’ Recommendation: We recommend that as part of preparing monthly bank reconciliations, the reconciliation with the balance from the general ledger should be performed. Any differences should be immediately investigated and corrected. Once completed, the reconciliation should be reviewed by someone independent of the preparer. Both, the individual preparing and reviewing the bank reconciliations should sign or initial and date the reconciliation when completed. We recommend that the District incorporate procedures to ensure that such general ledger accounts are reconciled on a monthly basis. It is important that a dual accounting system is utilized in each individual fund and transactions between funds should be booked through the interfund receivables and payables. School District’s Response: Penny Crowell, Business Manager will ensure that bank reconciliations are prepared on a timely basis throughout the year, which includes a reconciliation to the general ledger. The District will have the Superintendent review bank reconciliations. Once completed, the preparer and reviewer will sign and date each reconciliation to evidence their completion. Lastly, the District will reconcile due to/due from accounts on a monthly basis. These processes will take place during the year ending June 30, 2024.

View Audit 293922

Finding 374313 (2023-005)

Material Weakness 2023

Galeton Area School District

NY

Internal Control / Segregation of Duties Reporting

Auditor’s recommendation: The District should attempt to separate many of the ancillary duties of recordkeeping including: opening the mail and maintaining a cash receipts log; signing of checks, distribution of payroll checks, and bank reconciliation preparation. In addition, financial information ...

Auditor’s recommendation: The District should attempt to separate many of the ancillary duties of recordkeeping including: opening the mail and maintaining a cash receipts log; signing of checks, distribution of payroll checks, and bank reconciliation preparation. In addition, financial information such as check registers, payroll registers and cash receipts journals should be reviewed by someone independent of the preparer or the Board of Education. Lastly, because of the lack of certain segregation of duties, we recommend that those individuals who are responsible for handling financial transactions are appropriately covered by a fidelity bond. District’s Response: Penny Crowell, Business Manager, understands the importance of having strong segregation of duties and will attempt to separate certain responsibilities as outlined above for the year ending June 30, 2024.

View Audit 293922

Finding 374295 (2023-006)

Material Weakness 2023

Delphi Community School Corporation

IN

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

FINDING 2023-006 Finding Subject: Education Stabilization Fund - Reporting Summary of Finding: Management had not developed or implemented a system of internal control that would have ensured compliance with the grant agreement and the Reporting compliance requirement. The failure to establish an ef...

FINDING 2023-006 Finding Subject: Education Stabilization Fund - Reporting Summary of Finding: Management had not developed or implemented a system of internal control that would have ensured compliance with the grant agreement and the Reporting compliance requirement. The failure to establish an effective internal control system enabled material noncompliance to go undetected. Noncompliance with the grant agreement and the Reporting compliance requirement could result in the loss of future federal funds to the School Corporation. We recommended that the School Corporation's management establish internal controls to ensure compliance and comply with the grant agreement and the Reporting compliance requirement. Contact Person Responsible for Corrective Action: Andrea Miller Contact Phone Number and Email Address: 765-564-2100, millera@delphi.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The treasurer will prepare all required reports, and the grant administrator will verify the information on the reports. Reports will be signed and dated by both parties. Anticipated Completion Date: July 2024

View Audit 293921

Finding 374273 (2023-003)

Material Weakness 2023

Purdue Polytechnic High School of Indianapolis

IN

Reporting § 200.510

Criteria: According to 2 CFR Subpart F Section 200.51Ob, the auditee must prepare a Schedule of Expenditures of Federal Awards (SEFA) for the period that includes all amounts spent on federal programs during the reporting period. Condition: The initial SEFA provided for audit did not agree to the ac...

Criteria: According to 2 CFR Subpart F Section 200.51Ob, the auditee must prepare a Schedule of Expenditures of Federal Awards (SEFA) for the period that includes all amounts spent on federal programs during the reporting period. Condition: The initial SEFA provided for audit did not agree to the accounting system general ledger expenditures for certain awards. In addition, not all federal awards were appropriately identified and included on the SEFA. Cause: PPHS had significant turnover in finance personnel during the 22-23 school year. In addition, the SEFA was prepared utilizing federal award revenue. Lastly, one award was incorrectly identified as other revenue instead of federal award revenue. Effect: The total federal award expenditures reported on the initial SEFA were reduced by $198,208. The following awards were reduced on the SEFA to agree to award expenditures by the following amounts: National School Lunch Program 10.555 $125,864, Charter Schools Program 84.282A $32,555, Elementary and Secondary School Emergency Relief 84.425D $92,405, and Emergency Connectivity Fund 32.009 $109,450. The following award was added to the SEFA Coronavirus State and Local Fiscal Recovery Funds 21.027 $164,766. Corrective Action Plan - PPHS had significant turnover in finance personnel during the 22-23 school year. For FY24, we contracted with accounting consultants to assist with improving grant tracking and reporting. We posted a Staff Accountant position in January 2023 to assist with internal grant management and are hoping to fill this position in FY24 03. Contact Person(s) Responsible for CAP- Todd Burleson, Financial Controller. Anticipated completion date - Processes were improved in FY24 through assistance from accounting consultants. We anticipate hiring a Staff Accountant before 3/31/24.

View Audit 293914

Finding 374260 (2023-001)

Material Weakness 2023

Housing and Neighborhood Development Service, Inc.

PA

Reporting

The Organization should review all developer agreements in detail to ensure that developer fee revenue is recognized in accordance with the agreement

View Audit 293819

Finding 372677 (2023-006)

Significant Deficiency 2023

Berklee College of Music, Inc.

MA

Student Financial Aid Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles

Management concurs with the recommendation. Berklee will review and enhance processes related to reporting key items to the COD System.

View Audit 293797

Corrective Action Plans

Filters