Corrective Action Plans

Finding 65281 (2022-001)

Significant Deficiency 2022

MD

Student Financial Aid Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303

Federal Agency: U.S. Department of Education Federal Program: Student Financial Assistance Cluster AL Number: 84.063 Finding Number: 2022-001 Department?s Response: Management recognizes the finding in Pell disbursement reporting to the Common Origination and Disbursement (COD) System (OMB No. 1845-...

Federal Agency: U.S. Department of Education Federal Program: Student Financial Assistance Cluster AL Number: 84.063 Finding Number: 2022-001 Department?s Response: Management recognizes the finding in Pell disbursement reporting to the Common Origination and Disbursement (COD) System (OMB No. 1845-0039). The COVID-19 Pandemic has presented the financial aid office with unprecedented administrative challenges, and we continue our efforts to return to pre-pandemic norms. Management would like to acknowledge the deficiency did not result in ineligible payments to students nor required the college to return any Title IV funds. Planned Corrective Action: As recommended the financial aid office has implemented additional monitoring controls. Management will develop a process to perform secondary reviews of all Pell disbursements reporting prior to the COD reporting deadline, and the Associate Vice President for Financial Aid is now actively involved in ensuring timely reporting disbursements by reviewing monthly internal reports. Anticipated Completion Date: May 31, 2023 Name and title of responsible contact: If you have any questions, please contact De Rodrick Jonkins AVP for Financial Aid, Maryland Institute College of Art djonkins@mica.edu.

View Audit 67388

Finding 65280 (2022-001)

Material Weakness 2022

Mt. Washington Pediatric Hospital, Inc.

MD

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Mt. Washington Pediatric Hospital, Inc. and Subsidiaries (the Corporation) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 to June 30, 2022 FINDINGS?FEDERAL AWARD PROGRAMS AUDITS MATERIAL WEAKNESS 2022-001 Inte...

Mt. Washington Pediatric Hospital, Inc. and Subsidiaries (the Corporation) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 to June 30, 2022 FINDINGS?FEDERAL AWARD PROGRAMS AUDITS MATERIAL WEAKNESS 2022-001 Internal control deficiency over review of expenditures COVID ? 19 ? Provider Relief Fund (Assistance Listing # 93.498) Recommendation: We recommend that management develop and implement effective internal controls, including review and approval of expenditures prior to submission, to ensure that the report submissions are accurate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: In the audit of MWPH?s Provider Relief Fund (PRF), an error was identified in the Period 1 reporting of benefit expenses (repeat finding 2021-001) as an incremental expense in the HRSA portal. As a result, the Period 2 PRF report included an erroneous duplication of expenditures that stemmed from the Period 1 submission in the amount of $25,195. The Corporation attempted to correct the overstatement of fringe benefits by restating and unintentionally duplicated expenditures in the amount of $206,002 within the Period 2 submission. We believe it is relevant to note that the error was committed and subsequently identified by the MWPH CFO, who submitted information in Period 2 to correct the error. The error occurred when the CFO, who produced, reviewed and submitted all data for this small hospital, included benefits with salary costs in its calculations of Covid-related expenses. Both the salary and benefit costs were legitimate uses of the PRF funds. However, the expenses were included in both the Personnel and the Benefits line of the PRF portal, duplicating the reported expense for Period 2 as described above. The duplication was subsequently corrected and identified by the CFO in February 2023. Planned completion date for corrective action plan: For future submissions, the MWPH CFO will continue to stay current on reporting matters in the HRSA portal and continue to collaborate with UMMS Finance staff on guidance. Submission details will be reviewed by UMMS Finance staff. Name(s) of the contact person(s) responsible for corrective action: Mary Miller, Chief Financial Officer of Mt. Washington Pediatric Hospital, 410-578-5163.

View Audit 67387 Questioned Costs: $1

Finding 64889 (2022-001)

None 2022

Sharon Ridge Expansion Corporation

CT

Reporting § 200.512

We agree with the finding. The current year audit will be certified and submitted within the required timeframe.

View Audit 61020

Finding 64492 (2022-003)

Material Weakness 2022

Eastern University

PA

Material Weakness Reporting § 200.329

Higher Education Stabilization Fund Reporting Planned Corrective Action: I have worked with our IT department, specifically the individual that works closely with Financial Aid reports and data, to ensure I have received accurate data in order to correct this report. The IT person who initially prov...

Higher Education Stabilization Fund Reporting Planned Corrective Action: I have worked with our IT department, specifically the individual that works closely with Financial Aid reports and data, to ensure I have received accurate data in order to correct this report. The IT person who initially provided me with the information for the report is no longer in that department. Additionally, I am working with our former CFO who still works for Eastern on Special Projects to submit the Year 3 report. We are sharing our data with our new CFO and our Director of Accounting and Finance to help close the information gap. Person Responsible for Corrective Action Plan: Andrea L Ruth, Director of Financial Aid Anticipated Date of Completion: 3/24/2023

View Audit 73872

Finding 64467 (2022-001)

Significant Deficiency 2022

Molloy College

NY

Student Financial Aid Procurement, Suspension & Debarment Reporting

Corrective Action Plan Finding 2022-001 ? Special Tests and Provisions ? Enrollment Reporting Compliance and Internal Control (Significant Deficiency) University's response: We concur. Name of contact person responsible for corrective action: Linda Albanese, Vice President Enrollment Management C...

Corrective Action Plan Finding 2022-001 ? Special Tests and Provisions ? Enrollment Reporting Compliance and Internal Control (Significant Deficiency) University's response: We concur. Name of contact person responsible for corrective action: Linda Albanese, Vice President Enrollment Management Corrective action: In response to the Enrollment Reporting audit finding, Molloy University will continue to check the NSLDS homepage Announcement section multiple times per week for any notice that the Enrollment History Update page is functioning. We are also subscribed to email communications from Compliance & Data Ops Managing Director of the National Student Clearinghouse (NSC) and the New York State Financial Aid Administrators (NYSFAAA). The re opening of the Enrollment History page will be announced through any of these venues or by electronic announcement from the Federal Student Aid (FSA) Office of the U.S. Department of Education. While Molloy certification dates are correct in our student information system, Jenzabar, the certification date in the National Student Loan Data System (NSLDS) prints as MM/DD/YYYY or the current date because the new website is not working properly. This is an NSLDS issue, and the University was advised not to make any changes in the site at this time. As per guidance from FSA, Molloy has retained copies of all announcements as documentation for audit purposes. These electronic announcements highlight the issues relating to the retirement of the old NSLDS website and the launch of the new website. Electronic announcements between June and November 2022 identified enrollment functionality issues. And the update to the November announcement reported the enrollment roster dissemination delay. The latest electronic announcement in January 2023 confirmed that colleges were not able to comply with enrollment reporting requirements. While Molloy continues to monitor all updates regarding the site, the University has also proactively reached out to the NSLDS Customer Service Center. In Case #221208 000270 the reply, dated December 8, 2022, confirmed that the errors reflected in NSLDS were not the fault of Molloy, but rather due to the issues with the NSLDS website. As soon as the suspension of the NSLDS Enrollment History Update functionality is lifted, Molloy will make the necessary updates. Proposed Completion Date: As soon as the suspension of the NSLDS Enrollment History Update functionality is lifted, Molloy University will make the necessary updates.

View Audit 73870

Finding 64086 (2022-001)

Significant Deficiency 2022

Cocaa Seminole Development, Inc.

OK

HUD Housing Programs Reporting

CORRECTIVE ACTION PLAN ISSUED BY THE BOARD OF DIRECTORS COCAA Seminole Development, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2022. Name and address of public accounting firm: John Flusche, CPA 5735 East 102nd Street Tulsa, Oklahoma 74137 Audit Perio...

CORRECTIVE ACTION PLAN ISSUED BY THE BOARD OF DIRECTORS COCAA Seminole Development, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2022. Name and address of public accounting firm: John Flusche, CPA 5735 East 102nd Street Tulsa, Oklahoma 74137 Audit Period: Year ended March 31, 2022 The findings from the March 2022, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDING No. 2022-001: Recommendation: The Project?s management should redeposit the funds into the Replacement Reserve account as soon as possible, to bring the account to the correct balance. Action Taken: The Project?s management has partially redeposited the funds into the Replacement Reserve account in 2022 and will not withdraw funds in the future without proper authorization. If the Department of HUD has questions regarding this plan, please contact Rick Gowin, Westchester Realty & Development. June 23, 2022 Fred Combs, President Date June 23, 2022 Rick Gowin, Management Agent Date

View Audit 70020

Finding 64084 (2022-005)

Significant Deficiency 2022

Morrison Institute of Technology

IL

Reporting

2022-005 Quarterly Reporting Condition - The Institute stated 3 of 4 quarterly reports selected for testing were not posted to their website within 10 days after the end of the calendar quarter. The Institute stated 1 of the 4 quarterly reports selected for testing was posted timely; however, the...

2022-005 Quarterly Reporting Condition - The Institute stated 3 of 4 quarterly reports selected for testing were not posted to their website within 10 days after the end of the calendar quarter. The Institute stated 1 of the 4 quarterly reports selected for testing was posted timely; however, the Institute was unable to provide information to show the date of the posting to their website. At the time of the audit, all reports were posted on the Institute?s website. Corrective Action Plan - Quarterly reports will be done in a timely manner and a copy will be emailed to the Department of Education. This email will provide documentation that the reports were completed and posted in a timely manner. A screenshot of the website will also be collected. Additionally, the reports will be previewed and reviewed before submission at biweekly departmental meetings. Contact Person, Title and Phone Number - Scott Connelly, Vice President of Academics, Director of Career and Student Services, (815)-772-7218, Ext. 215 Anticipated Completion Date - October 1, 2022

View Audit 70019

Finding 63664 (2022-001)

Significant Deficiency 2022

Foothill - De Anza Community College District

CA

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

2022-001 Student Financial Aid Cluster ? Enrollment Reporting ? Various Recommendation: We recommend that each College review their existing procedures and controls and identify necessary changes needed to ensure timely reporting of student status changes to NSLDS as required by regulations. Foothil...

2022-001 Student Financial Aid Cluster ? Enrollment Reporting ? Various Recommendation: We recommend that each College review their existing procedures and controls and identify necessary changes needed to ensure timely reporting of student status changes to NSLDS as required by regulations. Foothill College Response Explanation of disagreement with finding: There is no disagreement with the finding and the Foothill College will resolve it. Action taken in response to finding: Using the samples from the findings as an example, the Dean of Enrollment Services will contact with National Student Clearinghouse Audit support and request a review of the data received from the College by 3/1/2023. If the issue is with our data, the College with work our technical support team and request a specialist from Ellucian ? Banner that supports the enrollment reporting process. If the issue is merely additional training needed on how to handle the error report file, then additional training will be requested for appropriate Admissions & Records staff for one-on-one training with the National Student Clearinghouse. Name of the contact person responsible for corrective action: Anthony Cervantes, Dean of Enrollment Services Planned completion date for corrective action plan: April 1, 2023. De Anza College Response Explanation of disagreement with finding: De Anza College has reported all five students in question within 30 days of their status change to the National Clearing House. However, the NCH failed to report to the NSLDS the change of status within 30 days after we correctly reported the change in enrollment. The College has provided proof of our reporting to the NCH, but because the students were not reported by the NCH in a timely manner, we are responsible to take actions to correct this process and make sure that the NCH is reporting on time and with right reports. Action taken in response to finding: The College can see some improvement in numbers of unreported or misreported student records from the NCH to the NSLDS. The Dean of Enrollment Services will continue working with the National Clearing House on the reporting process to avoid discrepancies and delays in the future. Name of the contact person responsible for corrective action: Nazy Galoyan, Dean of Enrollment Services Planned completion date for corrective action plan: June 2023.

View Audit 68659

Finding 63291 (2022-001)

None 2022

City of Carson

CA

Reporting

The City has received access to the Reporting site and the accountant assigned to the ARPA fund has reported the required Quarterly reports prior due dates. The required ARPA quarterly report will be filed timely by its due date as staff now has authorized access to the ARPA portal. Corrective Actio...

The City has received access to the Reporting site and the accountant assigned to the ARPA fund has reported the required Quarterly reports prior due dates. The required ARPA quarterly report will be filed timely by its due date as staff now has authorized access to the ARPA portal. Corrective Action Plan has been implemented as of June 30, 2022, and the city personnel responsible for the correction were Deputy City Manager, Tarik Rahmani, and the accounting team.

View Audit 70879

Finding 63285 (2022-003)

Material Weakness 2022

Family Health Centers, Inc.

SC

Reporting

In Finding 2022-003, a finding reported that the Organization reported incorrect data on the Federal Financial Report submission. Management recognizes the importance of complying with federal reporting guidelines. In.response to Finding 2022-003, procedures will be established to ensure that Feder...

In Finding 2022-003, a finding reported that the Organization reported incorrect data on the Federal Financial Report submission. Management recognizes the importance of complying with federal reporting guidelines. In.response to Finding 2022-003, procedures will be established to ensure that Federal Financial Reports are reviewed by a person other than the preparer prior to submission to DHHS. These procedures will be implemented by the Chief Financial Officer by May 31, 2023.

View Audit 69840

Finding 63277 (2022-004)

Significant Deficiency 2022

City of Gardena

CA

Subrecipient Monitoring HUD Housing Programs Reporting

2022-004 Reporting ? Internal Control and Compliance over Reporting City?s Corrective Action Plan: City will follow its grant management policies to ensure the reporting requirements are met in a timely manner. Responsible Person: Ray Beeman, Director of Administrative Services Expected Implementati...

2022-004 Reporting ? Internal Control and Compliance over Reporting City?s Corrective Action Plan: City will follow its grant management policies to ensure the reporting requirements are met in a timely manner. Responsible Person: Ray Beeman, Director of Administrative Services Expected Implementation Date: July 1, 2023

View Audit 69837

Finding 62816 (2022-006)

None 2022

Chawanakee Unified School District

CA

Reporting Equipment & Real Property Management

Federal Award Findings and Questioned Costs Finding Identification: 2022 ? 006 Federal ? Elementary and Secondary School Emergency II Relief Fund Program #50000 Name of contact person: Dr. John Quinto, CBO Corrective Action: Chief Business Official to create a process to track all grants that...

Federal Award Findings and Questioned Costs Finding Identification: 2022 ? 006 Federal ? Elementary and Secondary School Emergency II Relief Fund Program #50000 Name of contact person: Dr. John Quinto, CBO Corrective Action: Chief Business Official to create a process to track all grants that also allows for oversight of expenditure plans, budgeting, and expensing per grants expenditures, and submissions of expenditure reports. Proposed Completion Date: January 6, 2023

View Audit 59340

Finding 62813 (2022-001)

None 2022

New Mexico Military Institute

NM

Allowable Costs / Cost Principles Reporting

NMMI management posted the Quarterly Public Reporting form for HEERF for quarter ending June 30,2022 on it?s website as soon they were notified of the incompliance. In the future, NMMI will be more diligent in understanding reporting information and assign key personnel to the task.

View Audit 59335

Finding 62794 (2022-002)

Significant Deficiency 2022

The Pines Housing, Inc.

OR

Subrecipient Monitoring Reporting

Condition: As of the report date, the Organization has not submitted the reporting package and data collection form to the Federal Audit Clearinghouse (FAC) for the year ended June 30, 2022, which is nine months after the end of the audit period. Comments on the finding and the recommendation: The O...

Condition: As of the report date, the Organization has not submitted the reporting package and data collection form to the Federal Audit Clearinghouse (FAC) for the year ended June 30, 2022, which is nine months after the end of the audit period. Comments on the finding and the recommendation: The Organization concurs with the finding and the recommendation. Action(s) taken or planned on the finding: The management agent, Quantum, is responsible for completing the annual close in a timely manner so that the audit process can begin. The Asset Management Director, Holly Vander Schaaf is responsible for monitoring the annual close process to ensure its timeliness and completeness.

View Audit 54429

Finding 62792 (2022-001)

Significant Deficiency 2022

The Pines Housing, Inc.

OR

Questioned Costs HUD Housing Programs Reporting

Condition: The security deposit liabilities of $20.052 exceeded the balance in the security deposit bank account of $18,496. There is a security deposit funding deficit of $1,556, resulting in an instance of noncompliance. Comments on the finding and the recommendation: The Organization concurs with...

Condition: The security deposit liabilities of $20.052 exceeded the balance in the security deposit bank account of $18,496. There is a security deposit funding deficit of $1,556, resulting in an instance of noncompliance. Comments on the finding and the recommendation: The Organization concurs with the finding and the recommendation. Action(s) taken or planned on the finding: The management agent, Quantum, is responsible for reconciling the security liability account with the security deposit funding. The Asset Management Director, Holly Vander Schaaf is responsible for reviewing the security deposit handling and accounting on a monthly basis.

View Audit 54429 Questioned Costs: $1

Finding 62644 (2022-002)

Material Weakness 2022

Nationwide Children's Hospital

OH

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.303

Finding 2022-002 Grantor: Department of Health and Human Services Federal Program: Teenage Pregnancy Prevention Program Allergy And Infectious Diseases Research Assistance Listing #: 93.267 93.855 Pass-through Grantor Pass-Through Award Number Pass-through Award Period None None Various ...

Finding 2022-002 Grantor: Department of Health and Human Services Federal Program: Teenage Pregnancy Prevention Program Allergy And Infectious Diseases Research Assistance Listing #: 93.267 93.855 Pass-through Grantor Pass-Through Award Number Pass-through Award Period None None Various Award Year: Fiscal year 2022 1/1/2022 ? 12/31/2022 Award Number: 5 TP1AH000212-02 5R01AI126890-05 5U01AI131386-05 5R01AI146581-02 Management agrees with the recommendation. Management will implement the following changes to Time and Effort practices. Corrective Action Plan and Anticipated Completion Date Management?s corrective action plan includes: ? Review and revise Time and Effort internal policy to include more robust internal controls. ? Develop escalation procedures for delayed certification. ? Outstanding time and efforts to be certified. Responsible person: Aaron Ufferman, Director, Sponsored Projects Completion Date: December 31, 2023.

View Audit 54476 Questioned Costs: $1

Finding 62569 (2022-003)

Material Weakness 2022

Brookshire Municipal Water District

TX

Cash Management Reporting Internal Control / Segregation of Duties

Finding 2022-003: Cash Management Contact Information of Responsible Party: Tonya Pierre, General Manager Corrective Action Plans: The District will review and monitor debt compliance requirements throughout the year to ensure that timely decisions can be made to ensure compliance. the District will...

Finding 2022-003: Cash Management Contact Information of Responsible Party: Tonya Pierre, General Manager Corrective Action Plans: The District will review and monitor debt compliance requirements throughout the year to ensure that timely decisions can be made to ensure compliance. the District will discuss increase the water and wastewater rates again to insure they are producing sufficient revenue to pay the district expenses. Start Date: April 2023 Target End Date: July 2024 Status: 50% Completed

View Audit 54120

Finding 62568 (2022-002)

Material Weakness 2022

Brookshire Municipal Water District

TX

Reporting Internal Control / Segregation of Duties

Finding 2022-002: Audit Adjustments Contact Information of Responsible Party: Tonya Pierre, General Manager Corrective Action Plan: The District agrees with the finding. The District will review the reconciliation of District accounts processes along with setting up a communication plan with the Dis...

Finding 2022-002: Audit Adjustments Contact Information of Responsible Party: Tonya Pierre, General Manager Corrective Action Plan: The District agrees with the finding. The District will review the reconciliation of District accounts processes along with setting up a communication plan with the District's financial consultants. Start Date: April 2023 Target End Date: July 2024 Status: 40% Completed

View Audit 54120

Finding 62567 (2022-001)

Material Weakness 2022

Brookshire Municipal Water District

TX

Reporting

Finding 2022-001: Financial Statement and Schedule of Expenditure of Federal Awards ("SEF A) Preparation Contact Information of Responsible Party:_ Tonya Pierre, General Manager Corrective Action Plans: The District concurs with the finding. The District engages a bookkeeper who possesses industry k...

Finding 2022-001: Financial Statement and Schedule of Expenditure of Federal Awards ("SEF A) Preparation Contact Information of Responsible Party:_ Tonya Pierre, General Manager Corrective Action Plans: The District concurs with the finding. The District engages a bookkeeper who possesses industry knowledge and expertise in special district accounting. However, the bookkeeper does not have the expertise to prepare financial statements in accordance with generally accepted accounting principles or a SEF A. The District's independent auditor normally prepares the financial statements as a non-attest service and has advised the Board that this is a material weakness. The District considers the cost of internal controls relative to the benefit of the controls and has decided that it was not fiscally prudent to hire additional employees with the expertise to performs these duties. This is common in our industry. The District will continue to perform monthly and annual (or as need) reviews of the financial reports and will discuss seeking professional consultation and address this material weakness should the District request federal awards in future years. Start Date: March 2023 Target End Date: July 2024 Status: 20% Completed

View Audit 54120

Finding 62497 (2022-001)

Material Weakness 2022

Harvard Townhouse, Inc.

NE

Internal Control / Segregation of Duties Material Weakness Reporting

Finding 2022-001 The Project is relatively small with only one administrative staff. Further the Board of Directors is a volunteer board and not a managing board. It does not have the time nor expertise to provide the necessary services to correct the internal control deficiencies noted. The Board o...

Finding 2022-001 The Project is relatively small with only one administrative staff. Further the Board of Directors is a volunteer board and not a managing board. It does not have the time nor expertise to provide the necessary services to correct the internal control deficiencies noted. The Board of Directors has reviewed this issue, and determined there are no additional procedures which can reasonably be done to eliminate these deficiencies. As such, the Board of Directors accepts this finding.

View Audit 54288

Finding 62417 (2022-005)

Significant Deficiency 2022

Morgan County Hospital Authority

GA

Reporting Matching / Level of Effort / Earmarking

Significant Deficiency (2022-005) Recommendation: The Authority should continue to improve its understanding of the reporting requirements as specified in the applicable loan document and create a process to ensure reports are submitted in a timely manner. Planned Corrective Action: The Authority wi...

Significant Deficiency (2022-005) Recommendation: The Authority should continue to improve its understanding of the reporting requirements as specified in the applicable loan document and create a process to ensure reports are submitted in a timely manner. Planned Corrective Action: The Authority will create a process to send the Annual Budget, Projected Cashflow and quarterly Internal Financial Statements to the USDA. This will be included as a part of our month end close process and reports will be sent to the USDA by our Finance Department and confirmed by the CFO.

View Audit 54105

Finding 62342 (2022-001)

None 2022

Bulter County Community College

KS

Reporting

Finding Reference Number ? 2022-001 Criteria or Specific Requirement ? Under the CARES Act 18004(e) and the CRRSAA 314(e), there are three components to reporting HEERF, public reporting on student aid portion, public reporting on the institutional portion, and annual reporting. The public reporti...

Finding Reference Number ? 2022-001 Criteria or Specific Requirement ? Under the CARES Act 18004(e) and the CRRSAA 314(e), there are three components to reporting HEERF, public reporting on student aid portion, public reporting on the institutional portion, and annual reporting. The public reporting on student aid requires institutions to publicly post certain information, including four items defined by the U.S. Department of Education (ED) as key items, on their website as soon as possible but no later than 30 days after the publication of the notice or 30 days after the ED first obligated funds. The report must be updated no later than 10 days after the end of each calendar quarter. The public reporting on institutional aid requires institutions to publicly post the HEERF institutional reporting form on the institution's primary website no later than 10 days after the end of each calendar quarter with the exception of the first report, which was due October 30, 2020, and the report covering the first quarter of 2021, which was due July 10, 2021. Recommendation ? We recommend that management review this area and establish procedures to ensure required reports are completed timely. Views of Responsible Officials and Corrective Action Plan ? Management concurs with the findings and recommendation. Responsible personnel will review current guidance available from the Department of Education website and develop internal procedures to ensure timely compliance. This plan will include personnel (responsibility) redundancy to account for employee absences or turnover, and a monthly review of available guidance to ensure the College stays current with any changes to this guidance. Individuals Responsible ? _______ Anticipated Completion Date ? _________

View Audit 52273

Finding 62192 (2022-005)

Material Weakness 2022

City of Manistique

MI

Reporting Allowable Costs / Cost Principles § 200.303 § 200.502 § 200.510

Finding Number: 2022-005 Condition: The SEFA was not appropriately reconciled to federal grant revenues and expenditures recorded in the financial statements. Planned Corrective Action: The City will work to improve closing processes and communications with various departments and consultants to ens...

Finding Number: 2022-005 Condition: The SEFA was not appropriately reconciled to federal grant revenues and expenditures recorded in the financial statements. Planned Corrective Action: The City will work to improve closing processes and communications with various departments and consultants to ensure the SEFA is complete and accurate. Contact person responsible for corrective action: Finance Director and Treasurer Anticipated Completion Date: 6/30/2023

View Audit 50190

Finding 62154 (2022-001)

Significant Deficiency 2022

Matchbook Learning Schools of Indiana, Inc.

IN

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.329

FINDING 2022-001 REPORTING SIGNIFICANT DEFICIENCY Federal Program: Education Stabilization Fund Assistance Listing Number: 84.4250 The school did not report activity related to the use of Elementary and Secondary Emergency Relief Fund in line with actual activity. The school did not have controls in...

FINDING 2022-001 REPORTING SIGNIFICANT DEFICIENCY Federal Program: Education Stabilization Fund Assistance Listing Number: 84.4250 The school did not report activity related to the use of Elementary and Secondary Emergency Relief Fund in line with actual activity. The school did not have controls in place to ensure accurate reporting. The school will ensure that the ESSER data collection report reflects actual expenditures for the next period. Will use the grant tracking system to ensure dollar amounts are accurate on the report. Responsible Individual: Don Stewart, Director of Finance

View Audit 57314

Finding 62153 (2022-002)

Significant Deficiency 2022

Matchbook Learning Schools of Indiana, Inc.

IN

Reporting Significant Deficiency Internal Control / Segregation of Duties

FINDING 2022-002 MAINTENANCE OF EFFORT (SIGNIFICANT DEFICIENCY) Matchbook Learning Schools of lndiana, Inc. was not reporting expenses in line with the guidelines set by the Indiana Department of Education with the Form 9. The Director of Finance got approval to allow the accounting firm the school ...

FINDING 2022-002 MAINTENANCE OF EFFORT (SIGNIFICANT DEFICIENCY) Matchbook Learning Schools of lndiana, Inc. was not reporting expenses in line with the guidelines set by the Indiana Department of Education with the Form 9. The Director of Finance got approval to allow the accounting firm the school employs to assist with more accurately reporting the input required for completion of the Form 9 in March of 2020. The school will continue to work with the accountants and the firm hired to ensure the Form 9 and maintenance of effort is accurate. Responsible Individual: Don Stewart, Director of Finance

View Audit 57314

Corrective Action Plans

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