Corrective Action Plans

Finding 384004 (2023-001)

Significant Deficiency 2023

GA

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303 § 200.305 § 200.307 § 200.403

FA 2023-001 Improve Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Cash Management Program Income Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Departm...

FA 2023-001 Improve Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Cash Management Program Income Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425U - American Rescue Plan Elementary and Secondary School Emergency Relief Fund Federal Award Number: S425U210012 Questioned Costs: $309,623 Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over expenditures as it relates to the Elementary and Secondary School emergency Relief Fund Program. Corrective Action Plans: No after-school program expenditures have been or will be included int eh ESSER expenditures for FY2024. Estimated Completion Date: July 1, 2024 Contact Person: Chris Griner, Chief Financial Officer Telephone: 706-546-7721 Email: grinerc@clarke.k12.ga.us

View Audit 297005 Questioned Costs: $1

Finding 384001 (2023-001)

Material Weakness 2023

Stuttgart School District

AR

Questioned Costs Reporting School Nutrition Programs

On behalf of Stuttgart School District, please accept this letter as a corrective action plan and response to the Material Weakness finding EDSD00423-001 regarding Child Nutrition and CEP claiming percentage weakness. The individuals responsible for this corrective action plan are: Jessica Millerd;...

On behalf of Stuttgart School District, please accept this letter as a corrective action plan and response to the Material Weakness finding EDSD00423-001 regarding Child Nutrition and CEP claiming percentage weakness. The individuals responsible for this corrective action plan are: Jessica Millerd; Child Nutrition Director, Sharon Mayville; Comptroller, and Jeff McKinney; Superintendent

View Audit 296996 Questioned Costs: $1

Finding 384001 (2023-001)

Material Weakness 2023

Stuttgart School District

AR

Questioned Costs Reporting School Nutrition Programs

The corrective action plan was implemented and resolved on April 27, 2023 and the district will continue to utilize the corrective procedures for Child Nutrition CEP claims.

View Audit 296996 Questioned Costs: $1

Finding 384001 (2023-001)

Material Weakness 2023

Stuttgart School District

AR

Questioned Costs Reporting School Nutrition Programs

Corrective Action Plan: Child Nutrition Director, claim approver and Superintendent have been made aware of the percentage claim requirement and will review all monthly claims going forward to ensure the correct allowable percentage is claimed for all campuses designation as CEP. A spreadsheet with ...

Corrective Action Plan: Child Nutrition Director, claim approver and Superintendent have been made aware of the percentage claim requirement and will review all monthly claims going forward to ensure the correct allowable percentage is claimed for all campuses designation as CEP. A spreadsheet with formulas has been created to verify the monthly claim includes the correct percentage calculations. The data is reviewed by both the Child Nutrition Director and the Comptroller prior to submitting the official monthly claim to the Child Nutrition Unit.

View Audit 296996 Questioned Costs: $1

Finding 384001 (2023-001)

Material Weakness 2023

Stuttgart School District

AR

Questioned Costs Reporting School Nutrition Programs

In addition, incorrect claims for the 2023 fiscal year were modified and corrected monthly forms were submitted to the Child Nutrition Unit before fiscal year 2023 end. Excess reimbursement amounts were also repaid to the Child Nutrition department during the same year.

View Audit 296996 Questioned Costs: $1

Finding 383989 (2023-008)

Material Weakness 2023

School City of East Chicago

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.303

FINDING 2023-008 Finding Subject:􀀃COVID􀍲19􀀃􀍲􀀃Education􀀃Stabilization􀀃Fund􀀃􀍲􀀃Reporting Summary of Finding: The􀀃lack􀀃of􀀃internal􀀃controls􀀃and􀀃noncompliance􀀃were􀀃systemic􀀃issues􀀃throughout􀀃the􀀃audit􀀃 period.􀀃 Contact Person Responsible for Corrective Action: Lela Simmons Contact Phone Number and Email ...

FINDING 2023-008 Finding Subject:􀀃COVID􀍲19􀀃􀍲􀀃Education􀀃Stabilization􀀃Fund􀀃􀍲􀀃Reporting Summary of Finding: The􀀃lack􀀃of􀀃internal􀀃controls􀀃and􀀃noncompliance􀀃were􀀃systemic􀀃issues􀀃throughout􀀃the􀀃audit􀀃 period.􀀃 Contact Person Responsible for Corrective Action: Lela Simmons Contact Phone Number and Email Address: (219) 391- 4100, lesimmons@ecps.org Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Internal controls will be put in place to ensure all COVID – 19 ESSER Funds are reported accurately to the State and Federal Department of Education. Anticipated Completion Date:􀀃We􀀃anticipate􀀃having􀀃the􀀃above􀀃corrective􀀃action􀀃plan􀀃in􀀃place􀀃by􀀃September 30, 2024.

View Audit 296995

Finding 383977 (2023-005)

Material Weakness 2023

School City of East Chicago

IN

Questioned Costs Subrecipient Monitoring Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2023-005 Finding Subject:􀀃Title􀀃I􀀃Grants􀀃to􀀃Local􀀃Educational􀀃Agencies􀀃–􀀃Reporting􀀃 Summary of Finding: An􀀃effective􀀃internal􀀃control􀀃system􀀃was􀀃not􀀃in􀀃place􀀃at􀀃the􀀃School􀀃Corporation􀀃to􀀃ensure􀀃compliance􀀃with􀀃 requirements􀀃related􀀃to􀀃the􀀃grant􀀃agreement􀀃and􀀃the􀀃Reporting􀀃requirement.􀀃The􀀃Sc...

FINDING 2023-005 Finding Subject:􀀃Title􀀃I􀀃Grants􀀃to􀀃Local􀀃Educational􀀃Agencies􀀃–􀀃Reporting􀀃 Summary of Finding: An􀀃effective􀀃internal􀀃control􀀃system􀀃was􀀃not􀀃in􀀃place􀀃at􀀃the􀀃School􀀃Corporation􀀃to􀀃ensure􀀃compliance􀀃with􀀃 requirements􀀃related􀀃to􀀃the􀀃grant􀀃agreement􀀃and􀀃the􀀃Reporting􀀃requirement.􀀃The􀀃School􀀃Corporation􀀃did􀀃not􀀃have􀀃 effective􀀃internal􀀃controls􀀃to􀀃ensure􀀃that􀀃reimbursement􀀃requests􀀃or􀀃final􀀃expenditure􀀃reports􀀃were􀀃properly􀀃 supported􀀃with􀀃documentation.􀀃 Contact Person Responsible for Corrective Action: Lela Simmons Contact Phone Number and Email Address: (219) 391- 4100, lesimmons@ecps.org Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Internal controls and policies will be put in place to ensure all Title cash request will have three approvals before submitting the request to the State. The Federal clerk will prepare the request, the federal director we do second approval. The CFO will do final approval after review all documentation associated with the cash request. All will sign document. All title state reporting and back up documentation will be reviewed by the CFO and signed. Anticipated Completion Date:􀀃We􀀃anticipate􀀃having􀀃the􀀃above􀀃corrective􀀃action􀀃plan􀀃in􀀃place􀀃by􀀃September 30, 2024.

View Audit 296995 Questioned Costs: $1

Finding 383922 (2023-002)

Significant Deficiency 2023

Cosumnes Community Services District

CA

Reporting § 200.327

Finding 2023-002 – Significant Deficiency Award No.: 97.083, Staffing for Adequate Fire and Emergency Response (SAFER) Federal Grantor: U.S. Department of Homeland Security, Federal Emergency Management Agency Compliance Requirement: Reporting. Condition: The Federal Financial Reports (SF-425) for t...

Finding 2023-002 – Significant Deficiency Award No.: 97.083, Staffing for Adequate Fire and Emergency Response (SAFER) Federal Grantor: U.S. Department of Homeland Security, Federal Emergency Management Agency Compliance Requirement: Reporting. Condition: The Federal Financial Reports (SF-425) for the semi-annual period December 31, 2022 included expenditures through October 31, 2022 instead of through December 31, 2023 and the report for the semiannual period ending June 30, 2023 included expenditures through January 31, 2023 instead of June 30, 2023.Criteria: According to 2 CFR Section 200.327 and the terms and conditions of the federal award, including the Notice of Funding Opportunity (NOFO) for the SAFER grant, Federal Financial Reports (SF-425) were required to be filed for the period July 1 – December 31 by January 30 and for the period January 1 – June 30 by July 30. Cause: The District’s staff did not have enough time to summarize the payroll necessary to include expenditures through the period end specified in the NOFO. Effect: Expenditures reported in the SF-425 were not in compliance with 2 CFR Section 200.327 and the terms and conditions of the SAFER grant. Recommendation: We recommend the summary report of payroll information claimed under the SAFER grant be updated after each pay period and before the end of the next pay period so it is available by the SF- 425 reporting deadline of 30 days after the end of the semi-annual reporting period and recommend the District revise the SF-425 Report for the periods ending December 31, 2022 and June 30, 2023 to report the final accrual basis expenditures used in claims. Management Response and Corrective Action Plan: The District will refile the SF-425 Reports for the semiannual periods ending December 31, 2022 and June 30, 2023 using the accrual basis expenditures claimed. Procedures will be put into place to ensure the payroll is summarized after each pay period so the accrual basis expenses are available for the SF-425 Report and training will be provided to the staff preparing the SF- 425 Report regarding the appropriate basis of accounting to use in the Report. Anticipated Completion Date for Corrective Action: June 30, 2024

View Audit 296930

Finding 383910 (2023-001)

Significant Deficiency 2023

Monument Health, Inc.

SD

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Reporting § 200.303

Federal Agency Name: Department of Health and Human Services Program Name: COVID‐19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Financial Assistance Listing: #93.498 Finding Summary: Audit testing identified four months of other general and administrative expenses...

Federal Agency Name: Department of Health and Human Services Program Name: COVID‐19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Financial Assistance Listing: #93.498 Finding Summary: Audit testing identified four months of other general and administrative expenses claimed under the federal program did not consider the credit to be received back from a third‐party vendor for service time not performed by the third‐party vendor. The Period 4 report incorrectly included $64,404 of other general and administrative expenses. However, the Period 4 report also included approximately $6,077,500 of unused lost revenue. As a result, there are no questioned costs for activities allowed or unallowed and allowable costs/cost principles. Responsible Individuals: Austin Willuweit, Chief Financial Officer; Jen Schmaltz, Vice President of Finance Corrective Action Plan: Monument Health will review the third‐party vendor invoices and reduce unused lost revenue in any future federal reports. Anticipated Completion Date: June 30, 2024

View Audit 296919

Finding 383886 (2023-003)

Significant Deficiency 2023

Municipality of Cayey

PR

Reporting Subrecipient Monitoring

Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2022 – June 30, 2023 ...

Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2022 – June 30, 2023 Fiscal Year: 2022-2023 Principal Executive: Hon. Rolando Ortiz Velázquez, Mayor Contact Person: Mrs. Eunice Diaz, Finance and Budget Director Phone: (787) 738-3211 Original Finding Number: 2023-003 Statement of Concurrence or Non concurrence: We concur with the finding. Corrective Action: At the beginning of the fiscal year 2023-2024, ACUDEN authorized the use of Rock Solid’s Streamline Accounting System as the official accounting system for the Head Start Program. (Contract 2023-001904). This action corrects this finding. Regarding the delivery of the Federal Financial Report SF-425, the report was delivered to ACUDEN, although at the time of the audit evidence of its delivery could not be shown. ACUDEN was asked to send us a copy of the process sheet for the delivery of the report. Internal controls will be implemented to ensure this type of situation does not occur. Implementation Date: During fiscal year 2024-2025. Responsible Person: Mrs. Idenisse Díaz Head Start Program Director

View Audit 296900

Finding 383842 (2023-003)

Significant Deficiency 2023

Indigenous Peoples Task Force

MN

Reporting

2023-003: Filing of Federal Reports SF-425 Federal Departments: Department of Health and Human Services Assistance Listing #: 93.612 Compliance and Internal Controls Significant Deficiency Category of Finding – Reporting Name of contact person – Sharon Day, Executive Director Corrective ...

2023-003: Filing of Federal Reports SF-425 Federal Departments: Department of Health and Human Services Assistance Listing #: 93.612 Compliance and Internal Controls Significant Deficiency Category of Finding – Reporting Name of contact person – Sharon Day, Executive Director Corrective action – IPTF hired a new contract accountant, who is responsible for ensuring that the accounting records are prepared accurately and to ensure that these required reports are submitted on time. Completion date – Management and the Board of Directors implemented the above as of January 2024.

View Audit 296866

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

Corrective Action Plans

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