Corrective Action Plans

Finding 385533 (2023-006)

Significant Deficiency 2023

Clarkson College

NE

Student Financial Aid Reporting Significant Deficiency

2023-006 Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the College evaluate its procedures and policies around reporting Direct Loan disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement wit...

2023-006 Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the College evaluate its procedures and policies around reporting Direct Loan disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Clarkson College will review procedures and starting immediately, all disbursements reported to COD will be reported within the appropriate timeframe. Name(s) of the contact person(s) responsible for corrective action: Andrea Padilla-Rosas Planned completion date for corrective action plan: March 2024

View Audit 298311

Finding 385528 (2023-001)

Significant Deficiency 2023

Clarkson College

NE

Student Financial Aid Internal Control / Segregation of Duties Reporting

2023-001 Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the College review its reporting procedures to ensure the students' statuses are accurately reported to NSLDS as required by regulations and they review who aid is given to, ensuring only those in tit...

2023-001 Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the College review its reporting procedures to ensure the students' statuses are accurately reported to NSLDS as required by regulations and they review who aid is given to, ensuring only those in title IV eligible programs are receiving aid. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Registrar Office reports enrollment statuses to the National Student Clearinghouse (Clearinghouse) and then the Clearinghouse reports enrollment statuses to NSLDS. Clarkson College Financial Aid will resume a procedure put in place in July 2022, according to the 2022 Corrective Action Plan, prior to the new Financial Aid staff that started in June 2023. The procedure is for one Financial Aid staff person to work with the Registrar each time enrollment is reported and that all errors are cleared in the allowed timeframe. Name(s) of the contact person(s) responsible for corrective action: Andrea Padilla-Rosas Planned completion date for corrective action plan: April 2024

View Audit 298311

Finding 385519 (2023-010)

Material Weakness 2023

Silver Creek School Corporation

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2023-010 Finding Subject: COVID -19 - Education Stabilization Fund – Reporting Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls, which would include appropriate segregation of duties, that would likely be effective in preventin...

FINDING 2023-010 Finding Subject: COVID -19 - Education Stabilization Fund – Reporting Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls, which would include appropriate segregation of duties, that would likely be effective in preventing, or detecting and correcting, noncompliance. The School Corporation was required to submit annual data reports to the Indiana Department of Education (IDOE) via JotForm, a form/report builder. Data to be submitted included, but was not limited to, current period expenditures, prior period expenditures, and expenditures per activity. Additionally, the ESSER I, Year 2, ESSER I, Year 3, ESSER II, Year 1, ESSER III, Year 1, and ESSER III, Year 2 reports were not supported by the School Corporation's records. Contact Person Responsible for Corrective Action: Todd Balmer, Assistant Superintendent/CFO and Allison Vanover, Corporation Treasurer Contact Phone Number and Email Address: 812-246-3375 tbalmer@scsc.school avanover@scsc.school Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: We are currently meeting with a Grants Management Consultant that will be working with us on how to properly complete the ESSER reports to ensure submission moving forward is accurate. Prior to submission, the grants person will review to ensure the report is complete and the information is correct. We will also send the reports to the consultant for review. Anticipated Completion Date: April 2024

View Audit 298302

Finding 385517 (2023-009)

Material Weakness 2023

Silver Creek School Corporation

IN

Internal Control / Segregation of Duties Cash Management Material Weakness § 200.208 § 200.302 § 200.303 § 200.305 § 200.328

FINDING 2023-009 Finding Subject: COVID -19 - Education Stabilization Fund – Cash Management Summary of Finding: The School Corporation had not properly designed or implemented a system of internal control, which would include appropriate segregation of duties, that would likely be effective in prev...

FINDING 2023-009 Finding Subject: COVID -19 - Education Stabilization Fund – Cash Management Summary of Finding: The School Corporation had not properly designed or implemented a system of internal control, which would include appropriate segregation of duties, that would likely be effective in preventing, or detecting and correcting noncompliance related to the Cash Management compliance requirement. Reimbursement requests for the programs were prepared by an employee and reviewed by another employee. While the School Corporation did have a process in place to review and approve reimbursement requests, not all reimbursement requests were traceable to the fund ledger and no audit evidence was provided to indicate the reviewer verified disbursements to the School Corporation records. Three of five reimbursement requests filed during the audit period were not traceable to the Schools Corporation’s fund ledger. Due to the lack of supporting documentation it was not possible to determine if grant payments were reimbursements of expenditures or advance payment of grant funds. The lack of internal controls and noncompliance were systemic issues throughout the audit period. The noncompliance was isolated to three of the five reimbursement requests filed during the audit period. Contact Person Responsible for Corrective Action: Todd Balmer, Assistant Superintendent/CFO and Allison Vanover, Corporation Treasurer Contact Phone Number and Email Address: 812-246-3375 tbalmer@scsc.school avanover@scsc.school Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The same process will be in place to review and approve grant reimbursements. The Deputy Treasurer will verify with the person preparing the reimbursement that the proper accounting information is on the receipt and that it is then receipted into the correct account in the FMS System and sign off. The Corporation Treasurer will review all receipts and be the second signature. Each month the accounts will be checked for accuracy by the grants person and the Corporation Treasurer will again be the second check for accuracy. The grant person will verify that the reimbursements of expenditures or advance payments are clearly marked and accounted for in the FMS System and sign off. The Corporation Treasurer will be the second signature. When reimbursements are prepared, these entries will also be reviewed. Anticipated Completion Date: March 2024

View Audit 298302

Finding 385476 (2023-001)

Significant Deficiency 2023

Hatfield-McCoy Regional Recreation Authority

WV

Reporting

Federal Program: Economic Development Cluster: Economic Adjustment Assistance Assistance Listing Number: 11.307 Federal Agency: U.S. Department of Commerce Pass-through Agency: N/A Award Number: N/A Award Year: 2023 Compliance Requirement: Reporting Questioned Costs: None Condition The Authority ...

Federal Program: Economic Development Cluster: Economic Adjustment Assistance Assistance Listing Number: 11.307 Federal Agency: U.S. Department of Commerce Pass-through Agency: N/A Award Number: N/A Award Year: 2023 Compliance Requirement: Reporting Questioned Costs: None Condition The Authority did not submit the Form SF-425, Federal Financial Report, for the period of September 30, 2022. Corrective Action Plan Corrective Action Planned: Management has implemented controls to monitor on-going compliance with grant agreements. Additionally, when management became aware of the non-compliance, a Form SF-425 , Federal Financial Report, was submitted for the period of September 30, 2022. The submission was approved by U.S. Department of Commerce on February 6, 2023. Name(s) of Contact Person(s) Responsible for Corrective Action: Jeffery Lusk, Executive Officer Anticipated Completion Date: February 6, 2023

View Audit 298291

Finding 385466 (2023-003)

Material Weakness 2023

Weston School District

WI

Material Weakness Reporting Internal Control / Segregation of Duties

Finding #2023-003 – Material Adjustments (Prior year finding #2022-004) Condition: Johnson Block and Company, Inc., proposed numerous adjusting journal entries. We deem these entries to be significant in relation to the financial statements. Since the District did not make these adjustments in its...

Finding #2023-003 – Material Adjustments (Prior year finding #2022-004) Condition: Johnson Block and Company, Inc., proposed numerous adjusting journal entries. We deem these entries to be significant in relation to the financial statements. Since the District did not make these adjustments in its accounting system prior to the audit, a material weakness exists in the District’s internal controls. Effect: This means that the proper recording and reporting of financial information may not occur within a timely manner. Cause: Financial information was not recorded in a timely manner and material adjustments were required in order to correct various transactions. Criteria: Material adjusting journal entries not prepared by the District before the audit are considered an internal control weakness. Recommendation: Policies and procedures should be implemented to ensure account balances are properly recorded in a timely manner. Response: The District will work to establish policies and procedures to reduce the number of adjusting journal entries proposed by the auditors. In addition, new finance accounting staff are receiving training to assist with correcting this finding. Contact Person: Gary Syftestad Anticipated Completion: Ongoing

View Audit 298276

Finding 385430 (2023-002)

Material Weakness 2023

Metropolitan School District of Southwest Allen County

IN

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

􀀃 Finding􀀃2023􀍲002􀀃 􀀃 Finding􀀃Subject:􀀃COVID􀍲19􀀃–􀀃Education􀀃Stabilization􀀃Fund􀀃􀍲􀀃Reporting􀀃 Summary􀀃of􀀃Finding:􀀃Internal􀀃Controls􀀃were􀀃not􀀃effective􀀃and􀀃did􀀃not􀀃prevent,􀀃nor􀀃allow􀀃for􀀃 detection􀀃and􀀃correction􀀃of􀀃errors􀀃prior􀀃to􀀃submission.􀀃 Contact􀀃Person􀀃Responsible􀀃for􀀃Corrective􀀃Action:􀀃Director...

􀀃 Finding􀀃2023􀍲002􀀃 􀀃 Finding􀀃Subject:􀀃COVID􀍲19􀀃–􀀃Education􀀃Stabilization􀀃Fund􀀃􀍲􀀃Reporting􀀃 Summary􀀃of􀀃Finding:􀀃Internal􀀃Controls􀀃were􀀃not􀀃effective􀀃and􀀃did􀀃not􀀃prevent,􀀃nor􀀃allow􀀃for􀀃 detection􀀃and􀀃correction􀀃of􀀃errors􀀃prior􀀃to􀀃submission.􀀃 Contact􀀃Person􀀃Responsible􀀃for􀀃Corrective􀀃Action:􀀃Director􀀃of􀀃Business􀀃 Contact􀀃Phone􀀃Number􀀃and􀀃Email􀀃Address:􀀃(260)431􀍲2030,􀀃msnyder@sacs.k12.in.us􀀃 􀀃 Views􀀃of􀀃Responsible􀀃Official:􀀃We􀀃concur􀀃with􀀃the􀀃finding.􀀃 Description􀀃of􀀃Corrective􀀃Action􀀃Plan:􀀃 Once􀀃the􀀃Deputy􀀃Treasurer􀀃completes􀀃the􀀃report,􀀃they􀀃will􀀃give􀀃the􀀃report􀀃and􀀃all􀀃 supporting􀀃documentation􀀃to􀀃the􀀃Asst.􀀃Director􀀃of􀀃Business􀀃for􀀃review.􀀃􀀃After􀀃thorough􀀃 review,􀀃the􀀃report􀀃and􀀃supporting􀀃documentation􀀃will􀀃be􀀃signed􀀃by􀀃both􀀃the􀀃Asst.􀀃Director􀀃 of􀀃Business􀀃and􀀃the􀀃Deputy􀀃Treasurer.􀀃􀀃Once􀀃reviewed,􀀃the􀀃report􀀃and􀀃supporting􀀃 documentation􀀃will􀀃be􀀃given􀀃to􀀃the􀀃Director􀀃of􀀃Business􀀃for􀀃final􀀃approval􀀃and􀀃signature.􀀃􀀃􀀃 Anticipated􀀃Completion􀀃Date:􀀃3/18/24􀀃

View Audit 298274

Finding 385418 (2023-002)

Material Weakness 2023

University of Puerto Rico

PR

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Finding Number 2023-002 – Various ALN – Reporting Management’s Response The UPR concurs with this finding. The UPR Finance Office at Central Administration will send reminders to the employees in charge of preparing or sending the reports to the corresponding federal agencies or pass through entit...

Finding Number 2023-002 – Various ALN – Reporting Management’s Response The UPR concurs with this finding. The UPR Finance Office at Central Administration will send reminders to the employees in charge of preparing or sending the reports to the corresponding federal agencies or pass through entities. • For CSLFRF program reports, the Finance Office at Central Administration will send a biweekly reminder to the employee in charge of submitting the reports. • HEERF program reports are sent by the responsible person at each one of the eleven (11) campuses. For these reports, the Finance Office will send an e-mail to the employees responsible for submitting quarterly reports and annual reports, reminding them of their due dates. For the quarterly reports, this e-mail will be sent in the first week of the months of April, July, and October 2024. Additionally, for the 2024 annual report, a reminder will be sent on the first week of March 2025. • For Family Planning program reports, the Finance Office will issue a reminder for quarterly reports in the first week of the months of April, July, October, and January. For the progress reports, a reminder will be sent in the first week of February and for the annual report, a reminder will be sent in the month of April. • The Central Finance Office will issue a circular letter to the finance directors of the 11 units requesting them to instruct all their staff responsible for issuing federal program reports to schedule a reminder in their Outlook calendar 10 days before the issuance of each report. Responsible Person or Office: Finance Office at Central Administration / Finance Office at the eleven campuses Timeline: 2024-2025

View Audit 298262

Finding 385411 (2023-004)

Material Weakness 2023

University of Puerto Rico

PR

Student Financial Aid Eligibility Reporting

Finding Number 2023-004 – Student Financial Assistance (SFA) Cluster – Various ALN Numbers – Enrollment Reporting Management’s Response The UPR concurs with this finding. In the previous three years, cases have been reported in which the change in the student's status was never reported, the change...

Finding Number 2023-004 – Student Financial Assistance (SFA) Cluster – Various ALN Numbers – Enrollment Reporting Management’s Response The UPR concurs with this finding. In the previous three years, cases have been reported in which the change in the student's status was never reported, the change in status was incorrectly reported, or the change in status was reported after 60 days. For FY2023, the auditors only pointed out that the UPR reported the change in the student's status over 60 days. This is evidence that the measures implemented before are achieving their objective. The UPR has implemented provisions to prevent the change in status from ever being reported or the incorrect status from being reported. However, we still must comply 100% to ensure that changes in student status are reported on time. For this, the UPR will issue written instructions and will have meetings with the Deans of Academic Affairs of the eleven (11) campuses to ensure they guide their staff to understand the importance of complying with the academic calendars and the implications of not doing so; including: (a) the importance of submitting grades on time (b) the importance of Bachelor or Master’s degrees being conferred on time. For the four cases of UPR-Bayamon campus, the registrar has evidence that they were reported to the National Student Clearinghouse (NSC) on June 30, 2023. UPR-Bayamon campus will contact the NSC to determine why these cases were reported on August 30, 2023, and will implement the necessary actions to prevent this from happening again. Responsible Person/Office: Executive Vice President for Academic Affairs and Research. Timeline: June 2024, so we will notice their effect during fiscal year 2024-2025.

View Audit 298262

Finding 385401 (2023-022)

Significant Deficiency 2023

State of Georgia/state Accounting Office-Ein Noted

GA

Questioned Costs Allowable Costs / Cost Principles Period of Performance § 200.303 § 200.403 § 200.77

The Department has instituted additional internal controls to ensure that expenditures are liquidated within 90 days of the end of the period of performance as required. This includes a monthly reconciliation of all federal sources performed by the Grants Manager and reviewed by the respective Budg...

The Department has instituted additional internal controls to ensure that expenditures are liquidated within 90 days of the end of the period of performance as required. This includes a monthly reconciliation of all federal sources performed by the Grants Manager and reviewed by the respective Budget Manager and Finance Director to address any identified issues before the liquidation date. As a redundancy measure, the Budget Manager reviews AP contract activity associated with federal fund sources via the Provider Utilization Report to monitor the liquidation rate in correlation with the liquidation date to ensure all expenditures are captured within the period of performance. Post-liquidation date journal activity is mainly aligned with transactional code cleanup, not necessarily new expense posting outside the period of performance. As such, it doesn’t include or constitute changes to previously submitted federal reporting. To mitigate transactional errors, the Budget Manager, in coordination with the Grants Manager, thoroughly reviews the coding of procurement requests that utilize federal funds for the appropriateness of use and accuracy. This includes deactivating federal fund sources in the statewide accounting system to prevent transactions posting outside of the period of performance. These additional internal controls related to the period of performance were implemented in July 2023. The Office of Internal Audit will perform a review of the updated processes to ensure they are effective in correcting the above findings no later than March 31, 2024.

View Audit 298253 Questioned Costs: $1

Finding 385399 (2023-023)

Material Weakness 2023

State of Georgia/state Accounting Office-Ein Noted

GA

Subrecipient Monitoring Reporting Allowable Costs / Cost Principles § 200.303

The Department will continue refining the capabilities of the Contract Tracking System (CTS) Database, utilized for regulatory reporting, to contain all of the necessary reporting data elements required for timely and accurate FFATA reporting. This includes configuring the database to allow for fund...

The Department will continue refining the capabilities of the Contract Tracking System (CTS) Database, utilized for regulatory reporting, to contain all of the necessary reporting data elements required for timely and accurate FFATA reporting. This includes configuring the database to allow for fund source splits to ensure contract awards are not duplicated and capturing the FSRS reporting date. Additional internal controls will be implemented, including a reconciliation of the CTS Database every quarter by the Grants Manager. The long-term goal is to migrate this legacy system to a new platform that incorporates validation to eliminate or reduce errors. DBHDD will update the internal controls related to Transparency Act Reporting and SF-425 Federal Financial Reports (FFR) for Mental Health Services Block Grant (MHBG) and Substance Abuse Prevention and Treatment Block Grant (SABG) no later than March 31, 2024. The Office of Internal Audit will perform a review of the updated processes to ensure they are effective in correcting the above findings no later than April 30, 2024.

View Audit 298253

Finding 385398 (2023-021)

Material Weakness 2023

State of Georgia/state Accounting Office-Ein Noted

GA

Questioned Costs Allowable Costs / Cost Principles Period of Performance § 200.303 § 200.403 § 200.77

The Department has instituted additional internal controls to ensure that expenditures are liquidated within 90 days of the end of the period of performance as required. This includes a monthly reconciliation of all federal sources performed by the Grants Manager and reviewed by the respective Budg...

The Department has instituted additional internal controls to ensure that expenditures are liquidated within 90 days of the end of the period of performance as required. This includes a monthly reconciliation of all federal sources performed by the Grants Manager and reviewed by the respective Budget Manager and Finance Director to address any identified issues before the liquidation date. As a redundancy measure, the Budget Manager reviews AP contract activity associated with federal fund sources via the Provider Utilization Report to monitor the liquidation rate in correlation with the liquidation date to ensure all expenditures are captured within the period of performance. Post-liquidation date journal activity is mainly aligned with transactional code cleanup, not necessarily new expense posting outside the period of performance. As such, it doesn’t include or constitute changes to previously submitted federal reporting. To mitigate transactional errors, the Budget Manager, in coordination with the Grants Manager, thoroughly reviews the coding of procurement requests that utilize federal funds for the appropriateness of use and accuracy. This includes deactivating federal fund sources in the statewide accounting system to prevent transactions posting outside of the period of performance. These additional internal controls related to the period of performance were implemented in July 2023. The Office of Internal Audit will perform a review of the updated processes to ensure they are effective in correcting the above findings no later than March 31, 2024.

View Audit 298253 Questioned Costs: $1

Finding 385364 (2023-030)

Material Weakness 2023

State of Georgia/state Accounting Office-Ein Noted

GA

Reporting Special Tests & Provisions Subrecipient Monitoring § 200.303

GDOL acknowledges this is a repeated finding from previous years, therefore the Department concurs with this finding and offers the following response preceded by the auditor’s findings: Auditor’s Findings: The Georgia Department of Labor did not maintain adequate controls over the identification...

GDOL acknowledges this is a repeated finding from previous years, therefore the Department concurs with this finding and offers the following response preceded by the auditor’s findings: Auditor’s Findings: The Georgia Department of Labor did not maintain adequate controls over the identification, recording, and reporting of benefit overpayments associated with the Unemployment Insurance programs. GDOL Response: GDOL now freezes the overpayment data at the end of every month so we can conduct periodic reconciliation of the overpayment records. This will allow discrepancies to be identified faster and resolved before the deadline to submit the report for the specified period. GDOL consults with USDOL’s national 227 reporting specialists on an ongoing basis to work towards a reconciliation of previously submitted reports. Federal regulations require an actual person to review and establish fraudulent overpayments. Due to the volume of claims and the number of cross matches to be performed on all state and federal pandemic programs, it requires multiple GDOL staffing levels to manually review all cross matches, requiring increased levels of state and federal funding. The crossmatch process is conducted using software which runs a systematic check against weeks in a quarter for which benefits are paid and wages are reported during the same quarter. Although the program may detect weeks paid and wages reported, this alone is not indicative of an overpayment. Therefore, the process involves verification correspondence being sent to both the claimant and the employer, as applicable, to verify the status of employment, the wages earned as well as the weeks in which an individual worked and earned the wages. Based on responses, an assessment is made to determine if an overpayment exists and subsequent actions are taken accordingly. We are prohibited from assuming a match is an overpayment. It is not an overpayment until we have completed a full investigation and provided due process to all parties. GDOL developed an aggressive plan to complete all crossmatches. We are running cross matches on all the state and federal programs. The Department has a significant number of pending and potential overpayment investigations that may result in either a non-fraud or fraud determination. We are utilizing non-overpayment staff to assist with overpayment investigations. Additionally, we are utilizing temporary agency staff to perform some clerical duties; however, federal regulations prohibit non-merit staff from adjudicating and releasing overpayment decisions. We are slated to run our last accelerated crossmatch in March 2024 and will resume our regular crossmatch schedule in June 2024. Additionally, GDOL has procured a vendor to build and implement a modernized unemployment insurance (UI) system slated to be launched in 2026. We will continue to utilize available resources to investigate and establish overpayments in the legacy system as quickly as possible and will continue to do so within the program parameters in the new system. Summary: The current unemployment system is obsolete and cannot be remediated at this time Therefore, we acknowledge that this finding will persist until a system-wide resolution is implemented in the new modernized UI system. GDOL greatly appreciates the feedback and recommendations and will consider this information in our endeavors to modernize our UI system and business processes.

View Audit 298253

Finding 385355 (2023-026)

Significant Deficiency 2023

State of Georgia/state Accounting Office-Ein Noted

GA

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.302 § 200.303

GDOL concurs with this finding: Regarding the pandemic Grants noted that were all under #UI34710-20-55-A-13: • The unemployment insurance (UI) Regular Grant typically provides the amount of available grant funds in advance based on 1.) and estimated number of claims to be processed in the current ...

GDOL concurs with this finding: Regarding the pandemic Grants noted that were all under #UI34710-20-55-A-13: • The unemployment insurance (UI) Regular Grant typically provides the amount of available grant funds in advance based on 1.) and estimated number of claims to be processed in the current year (based on the average of two years prior activity) and 2.) the average processing times (based on the average of two years prior processing times). • In contrast, many of the pandemic grants are based on actual claims activity with monies being awarded “after the fact” with no consideration given to the aforementioned criteria as no prior- year basis exists. • GDOL experienced delays in some pandemic allocations due to delays in programing and the submission of the new reports for pandemic activities (Federal Pandemic Unemployment Compensation (FPUC), Pandemic Emergency Unemployment Compensation (PEUC) and Pandemic Unemployment Assistance (PUA)). All late reports have been submitted and we are reconciling grants as deemed appropriate. • With reimbursement based on pandemic claims activity, there was no clear mechanism for GDOL to be able to “forecast” the amount of time and effort needed to process the cyclical and unpredictable number of pandemic claims. As such, best efforts were made to estimate in this regard. • The 3073 FPUC grant is the only grant for which we have been reimbursed at 100%. However, due to the most recent implementation of stop/gain loss, we are no longer being reimbursed at the full amount. • Regarding the Employment Service/ Wagner-Peyser Funded Grants noted, the program period of performance was July 1, 2022 thru September 30, 2025. GDOL received instructions from USDOL on January 19, 2023 requesting a final ETA-9130 report be submitted by February 15th for grants that were being transferred to TCSG and offered technical assistance in completing the reports. The National office was designated to de-obligate the funds remaining and issue new grant numbers to obligate these funds at TCSG; however, several things occurred that caused the process to be delayed: o The required action was to check box 6 as yes (for the final 9130 reports) and 10g (Federal Share of Unliquidated Obligation) had to be zero although there were Unliquidated Obligations in the system. o Although the Wagner Peyer program was transferred to TCSG in January 2023, eligible costs continued. o The need for expenditure reconciliations was discussed with USDOL Regional Office and anticipated funds were drawn in lieu of billing TCSG. o Associated eligible costs were reconciled to the Wagner Peyser Ledger via manual journal entries in lieu of billing TCSG. o In addition, USDOL implemented a new GrantSolutions to replace its legacy grant processing system, E-Grants. USDOL replaced its legacy E-Grants Grantee Reporting System (GRS) by transitioning to PMS for grant recipients submission of the quarterly ETA-9130 financial reports on February 6,2023. o Although training was taken for this process, the overall reconciliation process was delayed, all reconciling items were resolved by the 9/30/23 reporting period.

View Audit 298253

Finding 385353 (2023-024)

Material Weakness 2023

State of Georgia/state Accounting Office-Ein Noted

GA

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

The following corrective actions are being taken by Criminal Justice Coordinating Council (CJCC), effective for all federal reporting for the performance and financial period ending March 31, 2024: Federal Financial Report (FFR) Processes are updated as follows: • Federal Financial Report respons...

The following corrective actions are being taken by Criminal Justice Coordinating Council (CJCC), effective for all federal reporting for the performance and financial period ending March 31, 2024: Federal Financial Report (FFR) Processes are updated as follows: • Federal Financial Report responsibilities are distributed on a per grant basis to the members of the CJCC Budget Team. • Because the US DOJ Just Grants system does not allow for review or secondary viewers in the financial reporting items the FFRs are to be printed digitally by the completing analysts/director. • FFR’s will be reviewed with written certification of review by a budget team member that was not responsible for primary submission of the report for each grant. • Any corrections will be made within the period of correction for the report to prevent a misstated report from becoming a permanent record. Prepared Federal Funding Accountability and Transparency Act (FFATA) and Performance Measures Tool (PMT) reports processes are updated as follows: • All PMTs and FFATA data will be routed for review through the Victims Assistance Division – Director of Operations for certification of completeness and accuracy.

View Audit 298253

Finding 385342 (2023-013)

Material Weakness 2023

State of Georgia/state Accounting Office-Ein Noted

GA

Subrecipient Monitoring Allowable Costs / Cost Principles Eligibility § 200.303 § 200.332

Commodity Supplemental Food Program (CSFP) and The Emergency Food Assistance Program (TEFAP) have developed a tentative 2024 agency review schedule to ensure continued compliance with the annual USDA Food and Nutrition Services (FNS) requirements. The schedule was submitted to FNS as part of the sta...

Commodity Supplemental Food Program (CSFP) and The Emergency Food Assistance Program (TEFAP) have developed a tentative 2024 agency review schedule to ensure continued compliance with the annual USDA Food and Nutrition Services (FNS) requirements. The schedule was submitted to FNS as part of the state’s FFY 2022 Management Evaluation (ME) findings response. The State received notification from FNS on January 26, 2024, noting the successful completion and close-out of the FFY 2022 Management Evaluation and its findings.

View Audit 298253

Finding 385339 (2023-012)

Material Weakness 2023

State of Georgia/state Accounting Office-Ein Noted

GA

Subrecipient Monitoring Allowable Costs / Cost Principles School Nutrition Programs § 200.303

We will continuously monitor the compliance supplements for updates in order to meet all requirements. We have added additional staff to complete FFATA reporting to ensure the reports are submitted timely and accurately moving forward.

View Audit 298253

Finding 385327 (2023-003)

Material Weakness 2023

Farrell Area School District

PA

Cash Management Material Weakness Reporting

There is no disagreement with the audit finding. There were previous receivables from the prior period that were not timely reviewed and overlooked due to an oversight and staff turnover. The Community Action Partnership of Mercer County does not foresee this happening again in the future now that t...

There is no disagreement with the audit finding. There were previous receivables from the prior period that were not timely reviewed and overlooked due to an oversight and staff turnover. The Community Action Partnership of Mercer County does not foresee this happening again in the future now that the Programs are under the Community Action Partnership of Mercer County’s accounting software. Employee Responsible for Corrective Action: Michelle Clarke Completion Date: July 1, 2024

View Audit 298238

Finding 385325 (2023-001)

Significant Deficiency 2023

Farrell Area School District

PA

Questioned Costs Reporting Cash Management

There is no disagreement with the audit finding. The Programs was struggling with turnovers and not knowing what entries were allocated correctly. Payables were entered in the accounting software from purchase orders which caused the reports to be inaccurately stated in the amount of $6,239.00. The ...

There is no disagreement with the audit finding. The Programs was struggling with turnovers and not knowing what entries were allocated correctly. Payables were entered in the accounting software from purchase orders which caused the reports to be inaccurately stated in the amount of $6,239.00. The unexpended funds will be returned to the Department of Health and Human Services to remain in compliance. Employee Responsible for Corrective Action: Michelle Clarke Completion Date: February 24, 2024

View Audit 298238 Questioned Costs: $1

Finding 385322 (2023-001)

Material Weakness 2023

Hurley Medical Center

MI

Subrecipient Monitoring Material Weakness Reporting

Finding Number: 2023-001 Condition: The Medical Center's controls for reporting submissions did not identify that it had a reporting requirement deadline, and the report was submitted late. Planned Corrective Action: The grant administrator and accountant will review the contract for reporting requi...

Finding Number: 2023-001 Condition: The Medical Center's controls for reporting submissions did not identify that it had a reporting requirement deadline, and the report was submitted late. Planned Corrective Action: The grant administrator and accountant will review the contract for reporting requirements and add submission dates to work calendars with reminders. Contact person responsible for corrective action: Keith Poniers, CFO Anticipated Completion Date: This has been corrected

View Audit 298231

Finding 385240 (2023-001)

Significant Deficiency 2023

Calvert County Public Schools

MD

Reporting Internal Control / Segregation of Duties

Type of Finding – Significant Deficiency over Financial Reporting 2023-001 Accounting for Construction in Progress Auditor’s Recommendation: We suggest the Board ensures all fixed asset accounts are properly reconciled to fund level activity as part of the closing process. We recommend the Board eva...

Type of Finding – Significant Deficiency over Financial Reporting 2023-001 Accounting for Construction in Progress Auditor’s Recommendation: We suggest the Board ensures all fixed asset accounts are properly reconciled to fund level activity as part of the closing process. We recommend the Board evaluate roles and responsibilities of the personnel within the department as to whom will perform the reconciliation as well as review it for accuracy. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: At least two members of the finance team will review the fiscal year-end construction in progress (CIP) amount as part of the audit preparation project. Name(s) of the contact person(s) responsible for corrective action: Scott Johnson Planned completion date for corrective action plan: September 30, 2024 If the Maryland State Department of Education has any questions regarding this plan, please call Scott Johnson, CFO, at 443-550-8200.

View Audit 298230

Finding 385228 (2023-002)

Material Weakness 2023

North Putnam Community 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 2023-002 Finding Subject: COVID-19 – Education Stabilization Fund – Reporting Summary of Finding: ESSER III, Year 2 report contained material errors in the amounts reported Contact Person Responsible for Corrective Action: Tanya Pearson Contact Phone Number and Email Address: 765-522-6218 tp...

FINDING 2023-002 Finding Subject: COVID-19 – Education Stabilization Fund – Reporting Summary of Finding: ESSER III, Year 2 report contained material errors in the amounts reported Contact Person Responsible for Corrective Action: Tanya Pearson Contact Phone Number and Email Address: 765-522-6218 tpearson@nputnam.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: We will have one person complete the ESSER report and one person review the ESSER report for accuracy. Anticipated Completion Date: Immediately with the next ESSER report submission

View Audit 298228

Finding 385227 (2023-003)

Significant Deficiency 2023

Salem Memorial District Hospital

MO

Reporting

Management concurs with the audit findings and will review in detail the future Provider Relief Fund (PRF) reporting submissions. Regardless of the errors made in the initial reporting submission, the Hospital has sufficient lost revenues during the period of availability to support PRF payments.

View Audit 298227

Finding 385093 (2023-006)

None 2023

Blackburn University Dba Blackburn College

IL

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

The information that we listed initially only included the Work Study portion. However, the number of students was correct. Going forward, we will ensure that both portions are listed correctly on the FISAP.

View Audit 298219

Finding 385092 (2023-005)

Material Weakness 2023

Blackburn University Dba Blackburn College

IL

Questioned Costs Student Financial Aid Special Tests & Provisions

Although we checked and double checked the information as shown in COD under the R2T4 section, there still appears to be an issue with regards to COD correctly showing Vacation time in COD. Going forward, we are actually printing out the R2T4's to ensure that the correct number of days are listed on...

Although we checked and double checked the information as shown in COD under the R2T4 section, there still appears to be an issue with regards to COD correctly showing Vacation time in COD. Going forward, we are actually printing out the R2T4's to ensure that the correct number of days are listed on the R2T4 sheet and maintaining hard copies in addition to saving online.

View Audit 298219 Questioned Costs: $1

Corrective Action Plans

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