Corrective Action Plans

Finding 375919 (2023-003)

None 2023

City of Haverhill

MA

Reporting Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Elementary and Secondary Education The City of Haverhill, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: ...

CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Elementary and Secondary Education The City of Haverhill, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100 Quannapowitt Parkway, Suite 101 Wakefield, MA 01880 Audit period: July 1, 2022 through June 30, 2023 The finding from the June 30, 2023, schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. DEPARTMENT OF EDUCATION COVID-19 Education Stabilization Funds Federal Assistance Listing Number 84.425, 84.425C, 84.425D, 84.425U, 84.425W 2023-003: Reporting to the State Compliance Requirement: Reporting Type of Finding: Compliance and Internal Control over Compliance – Other Matter Criteria or Specific Requirement: Grantees must comply with reporting requirements established by the Massachusetts Department of Elementary and Secondary Education, the City’s Pass-Through Grantor (State). In order for the State to comply with federal reporting requirements, the City is required to submit completed and accurate “Recipient Data Collection Forms” to the State. Condition: Documentation supporting the information used to compile these reports was provided, however the actual Recipient Data Collection Form that was submitted to the State was not retained and available upon request. Therefore, compliance with this requirement cannot be determined. Questioned Costs: None Reported. Context: The City did not provide adequate support to demonstrate compliance with grant reporting requirements. Effect: The City cannot verify compliance with reporting requirements as established by the State. Cause: Lack of appropriate controls over maintaining documentation that is required to demonstrate compliance with grant reporting requirements. The internal control process should include procedures to ensure that adequate supporting documentation is maintained and readily available. Recommendation: Management should implement internal control procedures to ensure that all documentation is adequately maintained and filed in a manner that facilitates easy accessibility upon request. Views of Responsible Officials and Planned Corrective Actions: Management will implement procedures to ensure that all “Recipient Data Collection Forms” are retained in an organized manner to support compliance with grant requirements. The City plans to implement these procedures in 2024. If the Oversight Agency has questions regarding this plan, please call Michael Pfifferling, Assistant Superintendent of Finance and Operations at 978-374-3400.

View Audit 294969

Finding 375916 (2023-002)

None 2023

City of Haverhill

MA

Reporting Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Elementary and Secondary Education The City of Haverhill, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: ...

CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Elementary and Secondary Education The City of Haverhill, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100 Quannapowitt Parkway, Suite 101 Wakefield, MA 01880 Audit period: July 1, 2022 through June 30, 2023 The finding from the June 30, 2023, schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. DEPARTMENT OF TREASURY COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Federal Assistance Listing Number 21.027 2023-002: Reporting to the Federal Government Compliance Requirement: Reporting Type of Finding: Compliance and Internal Control over Compliance – Other Matter Criteria or Specific Requirement: Grantees must comply with reporting requirements established by the U.S. Treasury that includes reporting the total grant expenditures incurred for the reporting period. Since the City is a Metropolitan City with a population below 250,000 residents that was allocated more than $10.0 million in funding, the City is required to submit, to the U.S. Department of Treasury, a project and expenditure report 30 days after the end of each quarter. Condition: The City submitted the appropriate quarterly report timely, however the report submitted through June 30, 2023, did not reconcile into the City’s accounting ledgers by approximately $787,000. Questioned Costs: None Reported. Context: The City filed the required project and expenditure report in a timely manner, however the report submitted to the U.S. Treasury’s Portal was $787,000 less than the expenditures reported to the City’s accounting ledgers. A large majority of the missing expenditures related to year end warrants processed. In compiling the information for reporting purposes, the City did not extract the expenditure information correctly from the general ledger and omitted some of the City’s year end warrants. Effect: The expenditures reported on the City’s project and expenditure report did not match the accounting records. Cause: The City did not set the report parameters in the City’s accounting software to generate all 2023 expenditures incurred. Recommendation: Management should correct the report in the next reporting submission. Views of Responsible Officials and Planned Corrective Actions: Management made a good faith effort to correctly report its expenditures to the U.S. Treasury Department on an accurate and timely basis. The accounting ledgers require specific parameters to be set when the underlying data to compile the reports is generated. There was a clerical error in running these reports, and Management expects to correct this on the subsequent period’s reporting in fiscal 2024. If the Oversight Agency has questions regarding this plan, please call Angel Perkins, Chief Financial Officer & City Auditor at (978)-374-2306.

View Audit 294969

Finding 375888 (2023-001)

Significant Deficiency 2023

City of Haverhill

MA

Allowable Costs / Cost Principles Subrecipient Monitoring Reporting

CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Education The City of Haverhill, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Powers & Sullivan, LLC 10...

CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Education The City of Haverhill, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100 Quannapowitt Parkway, Suite 101 Wakefield, MA 01880 Audit period: July 1, 2022 through June 30, 2023 The finding from the June 30, 2023, schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. DEPARTMENT OF EDUCATION Passed through the Massachusetts Department of Elementary and Secondary Education Title I Grants to Local Educational Agencies Title I Grants to Local Educational Agencies Federal Assistance Listing No. 84.010 Special Education Cluster Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers, 84.027 and 84.173. COVID-19 Education Stabilization COVID-19 Education Stabilization Federal Assistance Listing Numbers, 84.425, 84.425C, 84.425D, 84.425U, and 84.425W Twenty-First Century Community Learning Centers Twenty-First Century Community Learning Centers Federal Assistance Listing Numbers, 84.287 and 84.287C 2023-001: Controls for Monitoring Payroll Charged to the Grant Compliance Requirement: Allowable Costs/Cost Principles Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles. Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines. Questioned Costs: None reported. Context: Payroll expenditures charged to the programs are required to be supported with documentation substantiating that the employees are eligible to be charged to the grant and that the payroll charged relates to time spent accomplishing grant objectives. This supporting documentation should be standardized and should include all required elements in accordance with Title 2 U.S. Code of Federal Regulations Part 225 Cost Principals for State, Local, and Indian Tribal Governments. The City did not have an adequate system of internal controls in place to provide sufficient documentation to demonstrate compliance with federal and state time and effort reporting requirements in accordance with the provisions of Title 2 U.S. Code of Federal Regulations Part 225 Cost Principals for State, Local, and Indian Tribal Governments. Effect: The City has not complied with the federal and state time and effort reporting requirements. Cause: Lack of documented policies, procedures and guidelines in place to ensure compliance with time and effort reporting requirements. Repeat Finding: This matter was reported as a finding for the Title I major program and special education cluster grants in the previous year as finding 2022-001. Recommendation: Management should establish written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management should also adopt and implement standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines. Once the written guidelines and procedures have been established, training should be provided to ensure that the program managers fully understand the time and effort reporting requirements. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will establish written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures will indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and will indicate due dates for when this information must be provided to the school business office. Management will also adopt and implement standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines. Once the written guidelines and procedures have been established, training will be provided to ensure that the program managers fully understand the time and effort reporting requirements. Management intends to implement these procedures in fiscal 2024. If the Oversight Agency has questions regarding this plan, please call Michael Pfifferling, Assistant Superintendent of Finance and Operations at 978-374-3400. Sincerely yours, Michael Pfifferling Assistant Superintendent of Finance and Operations City of Haverhill

View Audit 294969

Finding 375879 (2023-003)

Material Weakness 2023

Northwestern School Corporation

IN

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

FINDING 2023-003 Finding Subject: Education Stabilization Reporting Summary of Finding: During the audit period the School Corporation submitted two ESSER I reports, two ESSERI II reports and two ESSER III reports for a total of six reports. The reports were prepared and submitted by the Director of...

FINDING 2023-003 Finding Subject: Education Stabilization Reporting Summary of Finding: During the audit period the School Corporation submitted two ESSER I reports, two ESSERI II reports and two ESSER III reports for a total of six reports. The reports were prepared and submitted by the Director of Finance without a documented oversight or review process. In addition, four of the six annual data reports were not supported by the School Corporation’s records. The financial information provided did not agree to the data submitted; therefore, we could not determine the accuracy of the annual data reports. Contact Person Responsible for Corrective Action: Camden Parkhurst Contact Person Phone Number and Email Address: 765-457-8101 camden.parkhurst@nwsc.k12.in.us View of Responsible Official: We concur with the finding. The submissions referenced without proper documentation were submitted by the previous CFO. The current finance staff is unable to locate any supporting documentation regarding those submissions. There is a reimbursement request internal controls document that was signed by both the CFO and Superintendent, but here is no supporting documentation to accompany it. Description of Corrective Action Plan: The current Director of Finance and finance team have attached all supporting documentation from the financial software to their submissions along with an internal controls document signed by the Director of Finance and Superintendent. The corporation is actively working with the Department of Education to amend when it believes to be some errors in the prior submissions as well. Anticipated Completion Date: August 2024

View Audit 294966

Finding 375864 (2023-004)

None 2023

Deptford Township Board of Education

NJ

School Nutrition Programs Cash Management Reporting

Finding - The food service daily meal count report did not agree with the School District’s edit check worksheets that detail the number of meals served and provides the number of meals used to determine the amount of Federal reimbursement. Recommendation - That the School District’s food service d...

Finding - The food service daily meal count report did not agree with the School District’s edit check worksheets that detail the number of meals served and provides the number of meals used to determine the amount of Federal reimbursement. Recommendation - That the School District’s food service daily meal count reports agree with the edit check worksheets in an effort to request the appropriate amount of Federal reimbursement. Method of Implementation - Review and enhance internal controls from prior administration, including an implementation of procedures that align to the recommendation. Person Responsible for Implementation - School Business Administrator Implementation Date - March 1, 2024

View Audit 294964

Finding 375850 (2023-002)

Significant Deficiency 2023

Saint Anne Institute

NY

Reporting Internal Control / Segregation of Duties

2023-002 – Repeated Finding 2022-004 Assistance Listing Number: 93.623 Basic Center Corrective Action Plan: Condition: The Organization did not submit financial reports within the required timeline noted in the contract. Recommendation: Management should implement a system and control process to e...

2023-002 – Repeated Finding 2022-004 Assistance Listing Number: 93.623 Basic Center Corrective Action Plan: Condition: The Organization did not submit financial reports within the required timeline noted in the contract. Recommendation: Management should implement a system and control process to ensure timely reporting for this contract. Current Status: Corrective action has been taken and this is an ongoing process. The Institute will institute a monitoring process for grant reports and due dates for routine review.

View Audit 294943

Finding 375811 (2023-002)

Significant Deficiency 2023

Housing Authority of the County of Dauphin

PA

HUD Housing Programs Special Tests & Provisions Reporting

Finding Number: 2023-002 Planned Corrective Action: The Housing Authority noted the difference but was unable to resubmit the report. Actions have been taken to build automatic flags in the utility tracking spreadsheet to prevent errors in the future. Anticipated Completion Date: 6/30/2024 Responsib...

Finding Number: 2023-002 Planned Corrective Action: The Housing Authority noted the difference but was unable to resubmit the report. Actions have been taken to build automatic flags in the utility tracking spreadsheet to prevent errors in the future. Anticipated Completion Date: 6/30/2024 Responsible Contact Person: Jen Coy, Fiscal and Budget Officer

View Audit 294901

Finding 375801 (2023-002)

Significant Deficiency 2023

Eastern Wyoming College

WY

Student Financial Aid Reporting Significant Deficiency

Corrective actions: EWC Financial Aid actively addressed the issue of awards not showing in the Common Origination and Disbursement (COD) system. EWC has implemented a new process utilizing the Colleague Transfer Monitoring system to ensure NSLDS accepts the NSC enrollment information. In the event ...

Corrective actions: EWC Financial Aid actively addressed the issue of awards not showing in the Common Origination and Disbursement (COD) system. EWC has implemented a new process utilizing the Colleague Transfer Monitoring system to ensure NSLDS accepts the NSC enrollment information. In the event that EWC’s HCM2 status prevents automatic reporting, EWC Financial Aid will update NSLDS monthly. Completion date: October 2023 Contact person: Financial Aid Director - Rebecca McAllister ________ Student with reported program length: EWC has set internal controls to ensure the proper settings within Colleague are selected, including setting years as a default instead of months. EWC Financial Aid and EWC Academic Services will review and evaluate each program and ensure that the proper default is selected to ensure accurate program reporting. Anticipated completion date: December 2023 Contact people: Financial Aid Director - Rebecca McAllister and Admin. Specialist - Lynn Wamboldt _________ Students with a program date from Colleague that did not match NSLDS: The Colleague student-information system will be updated to define the parameter of start date as the first day of each semester. This software patch will ensure Colleague matches the reporting parameters utilized by NSLDS. Anticipated completion date: January 2024 Contact people: Data Analyst - Xi Feng and CIO -Tyler Vasko

View Audit 294893

Finding 375797 (2023-001)

None 2023

Holyoke Community College

MA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Corrective Action Plan: The College has previously established detailed policies and procedures to process and to accurately report status changes timely via the National Student Clearinghouse (NSC) to NSLDS. The reporting of the Initial Submission along with the Subsequent Submissions occurs approx...

Corrective Action Plan: The College has previously established detailed policies and procedures to process and to accurately report status changes timely via the National Student Clearinghouse (NSC) to NSLDS. The reporting of the Initial Submission along with the Subsequent Submissions occurs approximately 5 business days prior to the month for which the report is due. This then ensures that NSC has the opportunity to transmit the data to NSLDS within 14 days of the 1st of the month. Submission of additional rosters would not change anything as NSC only submits once per month to NSLDS. The College will continue to submit on time to NSC and will continue to monitor when NSC transmits to NSLDS. Further, the College will implement an audit process that will sample NSLDS status and compare those sampled to college records and to records submitted to NSC at least once prior to end of term. Timeline for Implementation of Corrective Action Plan: The corrective action plan was implemented as of October 2023. Contact Person Todd Wonders, Associate Director of Financial Aid Allison Wrobel, Registrar

View Audit 294888

Finding 375773 (2023-002)

Material Weakness 2023

Seward County

NE

Internal Control / Segregation of Duties Reporting

Response: The County’s Board will consider the costs benefit of hiring additional personnel. Additionally, the Board takes an active interest in the finances of the County and provides additional oversight.

View Audit 294828

Finding 375769 (2023-003)

Material Weakness 2023

City School District of Albany

NY

Cash Management Reporting School Nutrition Programs

Name of Auditee: City School District of Albany Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended June 30, 2023 CAP Prepared by: Joseph Karas, Assistant Superintendent for Business and Finance Phone: 518-475-6022 (A) Current Finding on the Schedule of Findings and Re...

Name of Auditee: City School District of Albany Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended June 30, 2023 CAP Prepared by: Joseph Karas, Assistant Superintendent for Business and Finance Phone: 518-475-6022 (A) Current Finding on the Schedule of Findings and Responses (3) Audit Finding 2023-003 (a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken. (b) Actions Taken: Management will reconcile significant asset and liability accounts, including state and federal receivables, at year end to ensure accounting records accurately reflect appropriate balances. (c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2024.

View Audit 294827

Finding 375760 (2023-005)

Material Weakness 2023

Penn-Harris-Madison School Corporation

IN

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

FINDING 2023-005 Finding Subject: COVID-19 - Education Stabilization Fund - Reporting Summary of Finding: Condition and Context 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 e...

FINDING 2023-005 Finding Subject: COVID-19 - Education Stabilization Fund - Reporting Summary of Finding: Condition and Context 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 an annual data report 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. During the audit period the School Corporation submitted two ESSER I reports, two ESSER II reports and two ESSER III reports, for a total of six reports. The annual data reports were to be prepared and submitted by the School Principal and reviewed by the Executive Business Director; however, no evidence of this review or oversight process could be provided. As such the annual data reports were prepared and submitted to IDOE without an oversight or review process to prevent or detect and correct errors. In addition, five of the six reports submitted during the audit period were not supported by the School Corporation’s records. The following errors were identified:  The ESSER I, Year 2 report, which had an applicable reporting period of October 1, 2020 through June 30, 201, reported $534,761 in expenditures. However, actual expenditures for the applicable reporting period totaled $478,883.  The ESSER 1, Year 3 report which had an applicable reporting period of July 1, 2021 to June 30, 2022, reported $0 in expenditures. However, actual expenditures for the applicable reporting period totaled $243,814.67.  The ESSER II, Year 1 report, which had an applicable reporting period of July 1, 2020 to June 30, 2021, reported $733 in expenditures. However, actual expenditures for the applicable reporting period totaled $322,539.  The ESSER II, Year 2 report, which had an applicable reporting period of July 1, 2021 to June 30, 2022, reported $0 in expenditures. However, actual expenditures for the applicable reporting period totaled $276,642.  The ESSER III, Year 2 report, which had an applicable reporting period of July 1, 2021 to June 30, 2022, reported $0 in expenditures. However, actual expenditures for the applicable reporting period totaled $1,315,208. The lack of internal controls and noncompliance were systemic issues throughout the audit period. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The school corporation will revise job descriptions to clearly identify segregation of duties for Federal Fund Coordinators, employees responsible for calculating accurate disbursement reports and reimbursement requests. Detailed expenditure reports will be generated for end of year reporting with the Accounting Specialist, Accounts Payable Coordinator and the Executive Director of Business Services completing a final review process providing signatures indicating review and accuracy before filing. Anticipated Completion Date: March 1, 2024.

View Audit 294813

Finding 375752 (2023-008)

Material Weakness 2023

Cripple Creek - Victor School District Re-1

CO

Reporting

Reporting for Head Start Criteria: When the finance staff completes a SF-425, Federal Financial Report to request grant funds, it must verify the accuracy and completeness of the reports and that they agree with the underlying accounting records. Condition: SF-425, Federal Financial Reports submitte...

Reporting for Head Start Criteria: When the finance staff completes a SF-425, Federal Financial Report to request grant funds, it must verify the accuracy and completeness of the reports and that they agree with the underlying accounting records. Condition: SF-425, Federal Financial Reports submitted did not agree to the underlying accounting records. Management Response and Planned Corrective Actions: Management agrees with this finding and will utilize existing control procedures to reconcile annual financial reports to the underlying accounting data. Responsibility for Corrective Action: Elaine Hayden, Interim Business Manager Anticipated Completion Date: Summer 2024.

View Audit 294812

Finding 375744 (2023-002)

Material Weakness 2023

Kamalani Academy

HI

Subrecipient Monitoring Reporting § 200.328 § 200.329

Finding 2023 - 002 Reporting - Native Hawaiian Education – Assistance Listing 84.362A KA concurs with the Recommendation. In conjunction with the search and seating of a permanent School Director (in progress), the Reconstituted Governing Board (“RGB”) as a whole, intends to prioritize the: A) Updat...

Finding 2023 - 002 Reporting - Native Hawaiian Education – Assistance Listing 84.362A KA concurs with the Recommendation. In conjunction with the search and seating of a permanent School Director (in progress), the Reconstituted Governing Board (“RGB”) as a whole, intends to prioritize the: A) Updating and/or creation of policies (that either don’t exist or aren’t documented); B) Cascading policies to related processes and procedures; and C) Training appropriate staff; and D) Monitoring the practices, to ensure the day to day practices are consistent with and aligned to the policies, processes and procedures. Policy Focus: Grant Management (e.g., accounting, reporting, budgeting, compliance, authorized procurement, inventory, federal draws, federal progress report, communication with federal program office, utilization of curriculum, supplies, equipment in compliance with the specific grant). Any questions regarding this response may be directed to Aumoana Kanakaole-Lato, Reconstituted Governing Board Chair at aumoana.kanakaole@kamalaniacademy.org.

View Audit 294807

Finding 375741 (2023-001)

Significant Deficiency 2023

Faith Evangelical Lutheran Seminary

WA

Student Financial Aid Reporting

This issue has already been addressed and remedied. The institution has updated procedures to send automatic email Exit notification to the student at any change of status, other than from full-time to half-time. This email notification is recorded in the student's activity feed, and a screen shot o...

This issue has already been addressed and remedied. The institution has updated procedures to send automatic email Exit notification to the student at any change of status, other than from full-time to half-time. This email notification is recorded in the student's activity feed, and a screen shot of the activity feed noting the date the exit notification was sent will be placed in the student's financial aid file.

View Audit 294799

Finding 375719 (2023-002)

Material Weakness 2023

Scheurer Hospital

MI

Material Weakness Reporting Internal Control / Segregation of Duties

Finding 2023.002 Response: The information reported on filing for Period 6 will be reviewed internally by others in the Finance department to ensure the expenses are reported accurately. Responsible Party: Terry Lutz, CFO at Scheurer Hospital Estimated Completion: 03/31/2024

View Audit 294781

Finding 375718 (2023-001)

Material Weakness 2023

Scheurer Hospital

MI

Allowable Costs / Cost Principles Material Weakness Reporting

Finding 2023.001 Response: Scheurer Hospital plans to save the documentation noting the overstated expenses along with the unused lost revenue in the audit file. In the event of a further audit, Scheurer Hospital will have the documentation to support the federal awards expended. Responsible Party...

Finding 2023.001 Response: Scheurer Hospital plans to save the documentation noting the overstated expenses along with the unused lost revenue in the audit file. In the event of a further audit, Scheurer Hospital will have the documentation to support the federal awards expended. Responsible Party: Terry Lutz, CFO at Scheurer Hospital Estimated Completion: 02/21/2024

View Audit 294781

Finding 375715 (2023-014)

Material Weakness 2023

El Paso County School District #22

CO

Reporting Subrecipient Monitoring

Reporting for Education Stabilization Fund Federal program: ALN 84.425U&D Education Stabilization Fund Federal agency: U.S. Department of Education Pass-through entity: Colorado Department of Education Criteria: As an LEA, the LEA is required to submit certain annual financial reports...

Reporting for Education Stabilization Fund Federal program: ALN 84.425U&D Education Stabilization Fund Federal agency: U.S. Department of Education Pass-through entity: Colorado Department of Education Criteria: As an LEA, the LEA is required to submit certain annual financial reports to the SEA on an annual basis. Condition: While the Organization submitted the required annual financial reports, these reports did not tie back to the accounting records in a material amount. Management Response and Planned Corrective Actions Criteria: Management agrees with this finding and is working on implementing an annual financial report reconciliation process as staffing allows. Responsibility for Corrective Action: Christina Vetromile, Business Manager Anticipated Completion Date: Unknown

View Audit 294777

Finding 375714 (2023-013)

Material Weakness 2023

El Paso County School District #22

CO

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

Activities Allowed or Unallowed, and Allowable Costs and Cost Principles for Education Stabilization Fund Federal program: ALN 84.425U&D Education Stabilization Fund Federal agency: U.S. Department of Education Pass-through entity: Colorado Department of Education Criteria: A non-fede...

Activities Allowed or Unallowed, and Allowable Costs and Cost Principles for Education Stabilization Fund Federal program: ALN 84.425U&D Education Stabilization Fund Federal agency: U.S. Department of Education Pass-through entity: Colorado Department of Education Criteria: A non-federal grant recipient should set reasonable budgets for programs to minimize incentives to miscode expenses. The recipient should compare budgeted and actual allowable costs and investigate variances where applicable. Condition: While the Organization created a budget for overall activities, they did not input the budget into their accounting system or create an outside tool to track actual grant expenditures with the budget. Management Response and Planned Corrective Actions Criteria: Management agrees with this finding and is working on implementing a budget to actual reporting process as staffing allows. Responsibility for Corrective Action: Christina Vetromile, Business Manager Anticipated Completion Date: Unknown

View Audit 294777

Finding 375711 (2023-001)

Significant Deficiency 2023

Marian University, Inc.

WI

Reporting Significant Deficiency

Recommendation: We recommend the University review its policies and procedures for the filing of the HEERF to ensure that there is sufficient time in the process to meet the due date in accordance with the stated criteria. The evidence of submission should include the original supporting documentati...

Recommendation: We recommend the University review its policies and procedures for the filing of the HEERF to ensure that there is sufficient time in the process to meet the due date in accordance with the stated criteria. The evidence of submission should include the original supporting documentation for the information published. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University will review its policies and procedures for the filing of HEERF required reports to ensure that that there is sufficient time in the process to meet the due date in accordance with the stated criteria. Name(s) of the contact person(s) responsible for corrective action: Michael Moos, Controller Planned completion date for corrective action plan: Completed in January 2024

View Audit 294773

Finding 375707 (2023-004)

Significant Deficiency 2023

Marian University, Inc.

WI

Student Financial Aid Reporting Significant Deficiency

Recommendation: We recommend that the University review its processes and internal controls to includes a review of all manual adjustment made within NSLDS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The err...

Recommendation: We recommend that the University review its processes and internal controls to includes a review of all manual adjustment made within NSLDS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The error was made while making manual corrections to prior year posting. The University formally document a policy and procedure that will require the review all manual edits made to NSLDS. Name(s) of the contact person(s) responsible for corrective action: Mark Quistorf and Registrar’s office. Planned completion date for corrective action plan: March 31, 2024

View Audit 294773

Finding 375692 (2023-001)

None 2023

Hancock County Homes Foundation

ME

Reporting Matching / Level of Effort / Earmarking

Management will establish more oversight on the deposits to replacement reserve account

View Audit 294767

Finding 375691 (2023-001)

Significant Deficiency 2023

Disability Rights New York

NY

Reporting § 200.329

Since the late submissions in November 2022, DRNY has ensured that the SF425s were submitted in accordance with the due dates per the Grant Award notices (GANs). Further DRNY has now calendared within outlook all the grant reporting required for awards for the next year and created an excel tracking...

Since the late submissions in November 2022, DRNY has ensured that the SF425s were submitted in accordance with the due dates per the Grant Award notices (GANs). Further DRNY has now calendared within outlook all the grant reporting required for awards for the next year and created an excel tracking sheet of all the remaining reporting required for current grants. Both the Executive Director and the CFO have access to this excel tracking and the calendar invites. As new GANs are received, the CFO will calendar in the tracking document all reporting requirements and within outlook send out invites each calendar year and copy the Executive Director on those calendar invites. CFO will confirm to Executive Director as these reports are complete and document in the excel tracker. Danielle Myers, CFO, is responsible for the resolution of this corrective action plan by 3/1/2024.

View Audit 294762

Finding 375681 (2023-003)

Significant Deficiency 2023

Prescott College, Inc.

AZ

Internal Control / Segregation of Duties Reporting Significant Deficiency

Recommendation: We recommend the College review its reporting procedures surrounding their third party servicer to ensure reporting is accurate and complete. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Link t...

Recommendation: We recommend the College review its reporting procedures surrounding their third party servicer to ensure reporting is accurate and complete. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Link to third party servicer has been updated in the appropriate places. Instructions related to updating third party servicer information has been included in the Bursar desk manual. Name(s) of the contact person(s) responsible for corrective action: Michele Peterson Planned completion date for corrective action plan: 12/31/23

View Audit 294749

Finding 375664 (2023-006)

Material Weakness 2023

City of Fairfield

CA

HUD Housing Programs Internal Control / Segregation of Duties Material Weakness § 200.303

Federal Agency: U.S. Department of Housing and Urban Development Program/Cluster: Section 8 Housing Choice Voucher Cluster Federal Assistance Listing Number: 14.871 Pass‐through: N/A Award No. and Year: CA065‐2023 Compliance Requirement: Reporting Type of Finding: Material Weakness in Internal Contr...

Federal Agency: U.S. Department of Housing and Urban Development Program/Cluster: Section 8 Housing Choice Voucher Cluster Federal Assistance Listing Number: 14.871 Pass‐through: N/A Award No. and Year: CA065‐2023 Compliance Requirement: Reporting Type of Finding: Material Weakness in Internal Control over Compliance Views of Responsible Officials: We concur. The Housing Authority addressed this issue when the City was informed in March 2023 there was not enough documentation prior to online grant reporting for the auditors to verify grant reports were reviewed prior to submission on other grants being audited. The Housing Authority has continuously maintained a check and balance approach for preparing and reviewing VMS reports before HUD submission. All reports are prepared by the Housing Authority and finance staff, then reviewed by either the Housing Authority Manager or the Deputy Executive Director before submission to HUD. The reviewer is now documenting their review prior to submitting the VMS reports. Responsible Individual(s): Tanya Tran, Housing Division Manager Anticipated Completion Date: June 30, 2023

View Audit 294738

Corrective Action Plans

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