Corrective Action Plans

Finding 58424 (2022-001)

Significant Deficiency 2022

MD

Eligibility Reporting Matching / Level of Effort / Earmarking § 200.303

Action taken in response to finding: After management was re-notified of the reporting errors in the HEERF reports on the college website, management has decided to completely reorganize the college webpage for HEERF reports. This will allow management and the reader to better understand the spendin...

Action taken in response to finding: After management was re-notified of the reporting errors in the HEERF reports on the college website, management has decided to completely reorganize the college webpage for HEERF reports. This will allow management and the reader to better understand the spending history of institutional and student portions of these grants. When the website is reorganized, quarterly reports will be reviewed and verified that student data is verified and reported correctly in the narrative of the reports. Name(s) of the contact person(s) responsible for corrective action: Ms. Karen Pelton, Mr. Timothy League and Mr. John Gay. Planned completion date for corrective action plan: Adjustments to the website and the review and correction of these reports, if needed, is currently in process and is expected to be completed no later than January 31, 2023.

View Audit 56029

Finding 58422 (2022-002)

Material Weakness 2022

Fresno County Fire Protection District

CA

Subrecipient Monitoring Material Weakness Reporting

Program: Coronavirus State Local Fiscal Recovery Funds (SLFR) CFDA No.: 21.027 Federal Grantor: U.S. Department of Treasury Passed-through: Fresno County Award No. and Date: Fresno County Agreement 22-126, April 5, 2022 Finding 2022-002: Reporting Type of Finding: Material weakness in internal contr...

Program: Coronavirus State Local Fiscal Recovery Funds (SLFR) CFDA No.: 21.027 Federal Grantor: U.S. Department of Treasury Passed-through: Fresno County Award No. and Date: Fresno County Agreement 22-126, April 5, 2022 Finding 2022-002: Reporting Type of Finding: Material weakness in internal controls over Reporting and Noncompliance View of Responsible Officials: Concur with the finding. Corrective Action Plan: ? The District will develop and implement a more robust system for the preparation and submission of reporting. ? The District will include monitoring of all award contracts for reporting and other compliance conditions. Projected Implementation Date: May 1, 2023

View Audit 55903

Finding 58420 (2022-001)

Significant Deficiency 2022

Catholic Charities Housing Association of Biloxi, Inc.

MS

HUD Housing Programs Reporting

U.S. Department of Housing and Urban Development Program Name: Section 8 Housing Assistance Payments Federal Assistance Listing Number 14.195 Grant Number: 065-44-803SHM & 065-44-801SHM Santa Maria del Mar Apartments HUD Project No. 065-44-803SHM and Villa Maria Apartments HUD Project No. 065-44-80...

U.S. Department of Housing and Urban Development Program Name: Section 8 Housing Assistance Payments Federal Assistance Listing Number 14.195 Grant Number: 065-44-803SHM & 065-44-801SHM Santa Maria del Mar Apartments HUD Project No. 065-44-803SHM and Villa Maria Apartments HUD Project No. 065-44-801SHM, respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit Firm: McNorton Ishee & Jones, PC 3662 Dauphin St., Ste. E Mobile, AL 36608 Audit period: September 30, 2022 Finding 2022-001: Other Findings State of Condition The project has not filed their prior year annual single audit reporting package in the Federal Audit Clearinghouse website. Corrective Action: Management will ensure that they submit the project?s annual single audit reporting package in the Federal Audit Clearinghouse website. If the Department of Housing and Urban Development should have any questions or comments regarding this plan, please contact Craig Bounds at (228) 435-1642.

View Audit 55491

Finding 58413 (2022-002)

None 2022

Regional School Unit 34

ME

Reporting School Nutrition Programs

Management response/corrective action plan: Will go back to POS system so it will be done electronically and not by hand. Will be sure to do more training if we have to manually count in the future.

View Audit 55004

Finding 58412 (2022-004)

Significant Deficiency 2022

Tgu Public School District No. 60

ND

Reporting Significant Deficiency

2022-004 Official Responsible for Insuring CAP Dani Haman, Head Start fiscal officer, will be responsible to ensure that the appropriate measures are taken. Correcting Plan The District will provide necessary training. The Planned Completion Date of CAP Immediately

View Audit 54193

Finding 58411 (2022-001)

Significant Deficiency 2022

Samaritan Housing, Inc.

MS

Procurement, Suspension & Debarment HUD Housing Programs Reporting

U.S. Department of Housing and Urban Development Program Name: Section 223(F) Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects Federal Assistance Listing Number: 14.155 Grant Number: 065-11077-PM Samaritan Housing, Inc. HUD Project No. 065-11077-PM, respe...

U.S. Department of Housing and Urban Development Program Name: Section 223(F) Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects Federal Assistance Listing Number: 14.155 Grant Number: 065-11077-PM Samaritan Housing, Inc. HUD Project No. 065-11077-PM, respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit Firm McNorton Ishee & Jones, P. C. 3662 Dauphin St., Ste. E Mobile, AL 36608 Audit Period: September 30, 2022 Finding 2022-001: Other Findings Statement of Condition: The project has not filed their prior year annual single audit reporting package in the Federal Audit Clearinghouse website. Corrective Action: Management will ensure that they submit the project?s annual single audit reporting package in the Federal Audit Clearinghouse website. If the Department of Housing and Urban Development should have any questions or comments regarding this plan, please contact Craig Bounds at (228) 435-1642.

View Audit 54129

Finding 58410 (2022-001)

Significant Deficiency 2022

St. Thomas University Inc.

FL

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Name of Responsible Officials: Margherite Powell, Director of Financial Aid. The Policy and Procedures manual has been updated to reflect the following updated process: The Financial Aid Office has implemented measures to ensure students/parents tha...

Name of Responsible Officials: Margherite Powell, Director of Financial Aid. The Policy and Procedures manual has been updated to reflect the following updated process: The Financial Aid Office has implemented measures to ensure students/parents that have Title IV loans disbursed are sent loan disbursement notifications via Colleague once a loan disbursement has been made. The process is done via Colleague each day and captures all Title IV loan disbursements made for the previous day. The notifications are processed via the ST-PCB process in Colleague, which sends a system generated loan disbursement notification to the student/parent. Processes are being worked on with the Information Technology department to generate a copy of the notification and to put in place a paper notification if no parent email is provided.

View Audit 54014

Finding 58386 (2022-003)

None 2022

City of Chicago Heights

IL

Reporting § 200.512

Identifying Number: 2022-003 Finding: Late Issuance of the 2022 Single Audit Reporting Package The City?s fiscal year 2022 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. The Single Audit package for the City?s fiscal year ended April 30...

Identifying Number: 2022-003 Finding: Late Issuance of the 2022 Single Audit Reporting Package The City?s fiscal year 2022 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. The Single Audit package for the City?s fiscal year ended April 30, 2022 should have been submitted to the Federal Audit Clearinghouse by January 31, 2023. Corrective Action Taken or Planned: City will schedule and complete future external audits in a manner that will allow timely reporting of the Single Audit. Anticipated Completion Date: June, 2023 Responsible Person(s): Cynthia Smith, Assistant Finance Director

View Audit 54241

Finding 58380 (2022-003)

Significant Deficiency 2022

Midland Univeristy

NE

Subrecipient Monitoring Reporting Significant Deficiency

To Whom It May Concern: Midland University Single Audit Report: Corrective Action Plan - Year ended May 31, 2022 Finding 2022-003 ? Reporting - Higher Education Emergency Relief Fund Condition/Context: The quarterly and annual reporting contained some information that did not agree to support prov...

To Whom It May Concern: Midland University Single Audit Report: Corrective Action Plan - Year ended May 31, 2022 Finding 2022-003 ? Reporting - Higher Education Emergency Relief Fund Condition/Context: The quarterly and annual reporting contained some information that did not agree to support provided, and some of the quarterly reports were posted to the University?s website late. The University?s student portion quarterly reports June 30, 2021 and March 30, 2022 were selected for testing: ? Both reports included the number of students eligible for emergency student grants and the University was not able to provide support for as the counts were estimated. ? The June 30, 2021 report the amount of emergency grants disbursed to students and the number of students that received the grants both did not agree to the support provided. ? The June 30, 2021 report was posted to the University's website after the deadline of 10 days after calendar quarter end, it was posted October 27, 2021. ? The March 30, 2022 report, the amount of emergency grants disbursed to students and the number of students who received the grants were cumulative numbers and not just for the quarter as required. The University?s institutional portion quarterly report for June 30, 2021 selected for testing reported the total for lost revenue from academic sources and the total for other uses that did not agree to support provided. Additionally, the report was posted to the University's website after the deadline of 10 days after calendar quarter end, it was posted November 18, 2021. The 2021 annual report had some information that did not agree to the underlying support provided by the University. Specifically, the total for lost revenue and the total for other uses, and the required two new uses (direct outreach and monitoring and suppressing) were not reported although the support file provided did include costs for those items. Additionally, the number of students who received emergency grants did not agree to the support provided, and the institutional portion emergency grants to student accounts to cover outstanding amounts was reported incorrectly and should have been lost revenue for room & board refunds. Corrective Action Plan The University is currently gathering data for the 2022 HEERF annual performance report to be completed between March 6 to March 24, 2023. During this time, corrections can and will be made to the 2021 annual performance report. Proper support will be maintained for both reports. There will be no reporting past calendar 2022 as all awarded HEERF funds have been expended.

View Audit 54189

Finding 58378 (2022-002)

Significant Deficiency 2022

Midland Univeristy

NE

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

To Whom It May Concern: Midland University Single Audit Report: Corrective Action Plan - Year ended May 31, 2022 Finding 2022-002 ? NSLDS Enrollment Reporting Condition/Context: For 6 of 25 students tested, the status effective date or program was reported incorrectly or the student was not reporte...

To Whom It May Concern: Midland University Single Audit Report: Corrective Action Plan - Year ended May 31, 2022 Finding 2022-002 ? NSLDS Enrollment Reporting Condition/Context: For 6 of 25 students tested, the status effective date or program was reported incorrectly or the student was not reported to NSLDS. ? Two students' withdrawn dates reported to NSLDS did not agree to the support provided from the University's system. Additionally, one of these student's enrollment status was reported incorrectly as full time not 3/4 time. The University subsequently corrected these students? records in NSLDS and the auditor viewed the screen prints with the corrections. ? One student's graduated date reported to NSLDS did not agree to the support provided from the University's system, however the University believes the date reported to NSLDS was correct and the system's date was incorrect. ? One student's full time status effective date was reported incorrectly as January 10, 2022 not August 30, 2021. The University subsequently corrected the student?s record in NSLDS and the auditor viewed the screen print with the corrections. ? One student was incorrectly not reported to NSLDS when they attended and had Title IV loans during 2021-22. The University subsequently corrected the student?s record in NSLDS and the auditor viewed the screen prints with the corrections. ? One student's status dates reported to NSLDS for campus level January 10, 2022 did not agree to the support provided by the University's system of April 4, 2022. The University subsequently corrected the student?s record in NSLDS and the auditor viewed the screen print with the corrections. The sample was not a statistically valid sample. Corrective Action Plan The University has made all corrections to the identified records. The University is reviewing its current processes and evaluating if additional review controls need to be put in place to ensure timely and accurate NSLDS data.

View Audit 54189

Finding 58377 (2022-001)

Significant Deficiency 2022

Midland Univeristy

NE

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking

To Whom It May Concern: Midland University Single Audit Report: Corrective Action Plan - Year ended May 31, 2022 Finding 2022-001 ? Title IV Credit Balances Condition/Context: For 4 of 25 students tested, the credit balance was not resolved in compliance with the regulations, the student?s Title I...

To Whom It May Concern: Midland University Single Audit Report: Corrective Action Plan - Year ended May 31, 2022 Finding 2022-001 ? Title IV Credit Balances Condition/Context: For 4 of 25 students tested, the credit balance was not resolved in compliance with the regulations, the student?s Title IV credit balances on their accounts were held and applied to future charges without student or parent authorization. The first student?s Title IV credit balance was $759 of Direct Loan funds, the second student?s was $3,702 of Direct Loan funds, the third student?s was $390 of Direct Loan funds and the fourth student?s was $2,850 of Direct Loan funds and $943 of Teach Grant funds. The sample was not a statistically valid sample. Corrective Action Plan The University agrees with the finding. The occurrence of Title IV credit balances occurs primarily with graduate program students. A review is being conducted of current internal control processes and evaluating what additional reporting is capable within the student information system to assist in identifying these Title IV credit balances in a more timely manner. Title IV credit balances are being monitored during the Spring 2023 terms and new procedures will be put in place for the Fall 2024 term.

View Audit 54189 Questioned Costs: $1

Finding 58376 (2022-001)

Significant Deficiency 2022

Gabriel Manor Ii, Inc.

MS

Reporting

U.S. Department of Housing and Urban Development Program Name: Section 202 Supportive Housing for the Elderly Federal Assistance Listing Number 14.157 Grant Number: 065-EE015 Gabriel Manor II, Inc. HUD Project No. 065-EE015, respectfully submits the following corrective action plan for the year end...

U.S. Department of Housing and Urban Development Program Name: Section 202 Supportive Housing for the Elderly Federal Assistance Listing Number 14.157 Grant Number: 065-EE015 Gabriel Manor II, Inc. HUD Project No. 065-EE015, respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit Firm: McNorton Ishee & Jones, PC 3662 Dauphin St., Ste. E Mobile, AL 36608 Audit period: September 30, 2022 Finding 2022-001: Other Finding State of Condition: The project has not filed their prior year annual single audit reporting package in the Federal Audit Clearinghouse website. Corrective Action: Management will ensure that they submit the project?s annual single audit reporting package in the Federal Audit Clearinghouse website. If the Department of Housing and Urban Development should have any questions or comments regarding this plan, please contact Craig Bounds at (228) 435-1642.

View Audit 54125

Finding 58353 (2022-001)

Significant Deficiency 2022

Assumption University

MA

HUD Housing Programs Reporting

Management agrees with the finding and corrective measures have been taken.

View Audit 59432

Finding 58321 (2022-001)

Significant Deficiency 2022

Herzing University, Ltd.

WI

Student Financial Aid Matching / Level of Effort / Earmarking Reporting § 200.303

FY 2022 SFA Audit Corrective Action Plan Audit Firm: RSM US LLP 30 S Wacker Drive, Suite 3300 Chicago, IL 60606 Audit Period: 1/1/2022 ? 12/31/2022 Comments on Findings and Recommendations: Finding 2022-001 ? Error in Reporting for NSLDS Finding: Herzing University did not properly report the studen...

FY 2022 SFA Audit Corrective Action Plan Audit Firm: RSM US LLP 30 S Wacker Drive, Suite 3300 Chicago, IL 60606 Audit Period: 1/1/2022 ? 12/31/2022 Comments on Findings and Recommendations: Finding 2022-001 ? Error in Reporting for NSLDS Finding: Herzing University did not properly report the student enrollment change for a student who received federal student aid to the National Student Loan Data System (NSLDS). Condition: The University did not report a student?s Program-Level or Campus-Level enrollment status change to NSLDS. Out of the 60 students tested, we noted 1 student (1.7%) whose status change at the Program-Level and Campus-Level was not reported to NSLDS. Action Taken: In this instance, the student identified was withdrawn from the University and was correctly reported to NSLDS as such through our standard enrollment reporting processes. The student then subsequently re-enrolled at the University in the subsequent academic period becoming an Active student, and then withdrew again prior to our next standard enrollment reporting process occurring (one month after the previously reported withdrawn status). At the point of the second standard enrollment reporting timeframe, the student status was once again withdrawn, therefore an update did not occur to their enrollment status. Our process did not have a mechanism to identify the student changing statuses in between those reporting periods so that the active enrollment status was reported and then changed back to withdrawn versus simply staying at a withdrawn status. In August 2022, Herzing University updated our enrollment reporting policy to send in enrollment reporting biweekly instead of monthly. This was done to ensure that each student?s enrollment status was accurately reported as soon as possible and to prevent issues that occur from delays in proper enrollment statuses being reported to NSLDS. This update inherently decreased the likelihood that status timing issues would occur given the condensed timeframe for reporting. In addition, as of May 1st, 2023 Herzing University has developed and implemented an exception reporting process that will identify any student that has status updates that occur but reverts back to the original status within the timeframe of the two enrollment reporting periods. Using the student identified in this finding as an example, if the student is at a withdrawn status at the first enrollment reporting period, then moves to an active status immediately after that but then withdraws again within that 2 week window and therefore goes back to a withdrawn status in the subsequent enrollment reporting period, while our standard reporting would still show the student withdrawn for both standard enrollment reporting timeframes, the exception report will flag that student for review since a status change occurred in between the two withdrawn statuses being reported out. Upon review of the exception report, all relevant status progressions will be correctly reported to NSLDS. The required corrective action for Finding 2022-001 listed in the SFA audit for the period 1/1/2022 ? 12/31/2022 was completed on 5/1/2023. The person responsible for completion of the corrective action was Kevin McShane, Vice President of Financial Aid & Compliance.

View Audit 55185

Finding 58295 (2022-001)

Significant Deficiency 2022

Saint Leo University, INC

FL

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

2022-001 HEERF Reporting Recommendation: We recommend that the University review their reporting policies and procedures to ensure accurate reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Immediate act...

2022-001 HEERF Reporting Recommendation: We recommend that the University review their reporting policies and procedures to ensure accurate reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Immediate action was taken to update the quarterly report and post the updated report to our university?s website. Error was made due to data file showing category under other uses in previous quarterly reports. When new quarterly report was prepared the amount was reported on proper lost revenue line but was not deducted from the other uses total. This resulted in an overstatement of expenditures. An additional step was implemented to confirm total balance with data spreadsheet balance of expenditures. Name(s) of the contact person(s) responsible for corrective action: Jennifer Martell, Controller Planned completion date for corrective action plan: This was immediately corrected when brought to our attention on 5/26/22 for the quarterly report ending 3/31/22 which was originally posted to our website on 4/10/22.

View Audit 60987

Finding 58239 (2022-001)

Material Weakness 2022

Selah School District No. 119

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

The District has maintained strong internal controls for time and effort compliance for several years. Time and effort applicability has been determined in August of every year prior to the new year starting. Semi-annual certifications have been routinely obtained for each building (all schoolwide...

The District has maintained strong internal controls for time and effort compliance for several years. Time and effort applicability has been determined in August of every year prior to the new year starting. Semi-annual certifications have been routinely obtained for each building (all schoolwide schools) for all certificated staff. The District has also maintained a consistent approach for time and effort for classified staff using timesheets as the time and effort record. When a classified staff member is working under multiple cost objectives, the split of time is documented on the timesheet using program codes. The District has not included the federal program name or number on the timesheet if the staff member is fully funded by one federal program. The District?s position is that if a para-educator is assigned to a special education classroom working with special needs students for a full day, the program name or number would not be necessary on the time and effort record. The assignment is clearly in a special education classroom. This process has been used for several years without audit exception. The District level certificated staff fully funded by Title I were overlooked this past year for semi annual certifications as they were added at the district level that year. The focus has always been on school level funded staff as district level staffing did not exist within the Title I program. Corrective Action: Since that time, most of these positions have been eliminated, but the District has already implemented semi-annual certifications for the existing staff member at the district level who is fully funded by the Title I program and will do so for any other positions added in the future. Corrective Action: The District will also ensure moving forward that all classified timesheets include a program number (or name) for employees fully funded by one federal program. Staff working under multiple cost objectives had timesheets that were in compliance with time and effort requirements including program codes and time for each recorded on the timesheets. A similar record will continue to serve as the time and effort record for classified staff working in one or more federal programs. A full analysis of the Frontline online timesheets (implemented the current 2022-23 school year) will be performed and adjustments made to ensure full compliance with federal time and effort requirements.

View Audit 56142

Finding 58235 (2022-001)

None 2022

Wingo Elderly Housing Corporation D/b/a Locust Ridge Apartments

KY

Questioned Costs Cash Management HUD Housing Programs

Wingo Elderly Housing Corporation d/b/a Locust Ridge Apartments respectfully submits the following Corrective Action Plan for the year ended December 31, 2022. Name and address of the independent public accounting firm who conducted the related audit: Comer, Nowling And Associates, P.C. 10475 Cr...

Wingo Elderly Housing Corporation d/b/a Locust Ridge Apartments respectfully submits the following Corrective Action Plan for the year ended December 31, 2022. Name and address of the independent public accounting firm who conducted the related audit: Comer, Nowling And Associates, P.C. 10475 Crosspoint Boulevard, Suite 200 Indianapolis, Indiana 46256 Finding 2022-001 Corrective Action Planned ? Management will deposit the $1,370 of delinquent deposits into the residual receipts account as soon as possible. Management will implement controls to ensure the proper deposits are made in the future. Contact Person(s) Responsible ? Amy Hobbs, Property Manager Anticipated Completion Date ? 04/20/2023 Auditee Disagreements ? N/A This corrective action plan was prepared by Brookside Development Corporation Management, the management company, on behalf of Wingo Elderly Housing Corporation d/b/a Locust Ridge Apartments. ?????????_____________________________ _________________ Name, Title Date Brookside Development Corporation Management 312 Brookside Drive Mayfield, KY 42006 (270) 247-6391

View Audit 55978 Questioned Costs: $1

Finding 58234 (2022-001)

None 2022

Villa South III D/b/a Villa Madonna III Apartments, Inc.

KY

Questioned Costs Cash Management HUD Housing Programs

Villa South (III) d/b/a Villa Madonna III Apartments, Inc. respectfully submits the following Corrective Action Plan for the year ended December 31, 2022. Name and address of the independent public accounting firm who conducted the related audit: Comer, Nowling And Associates, P.C. 10475 Crosspo...

Villa South (III) d/b/a Villa Madonna III Apartments, Inc. respectfully submits the following Corrective Action Plan for the year ended December 31, 2022. Name and address of the independent public accounting firm who conducted the related audit: Comer, Nowling And Associates, P.C. 10475 Crosspoint Boulevard, Suite 200 Indianapolis, Indiana 46256 Finding 2022-001 Corrective Action Planned ? Management will deposit the $3,403 of delinquent deposits into the residual receipts account as soon as possible. Management will implement controls to ensure the proper deposits are made in the future. Contact Person(s) Responsible ? Amy Hobbs, Property Manager Anticipated Completion Date ? 05/31/2023 Auditee Disagreements ? N/A This corrective action plan was prepared by Brookside Development Corporation Management, the management company, on behalf of Villa South (III) d/b/a Villa Madonna III Apartments, Inc.. ?????????_____________________________ _________________ Name, Title Date Brookside Development Corporation Management 312 Brookside Drive Mayfield, KY 42006 (270) 247-6391

View Audit 55134 Questioned Costs: $1

Finding 58227 (2022-002)

Significant Deficiency 2022

Wind River Development Fund

WY

Reporting Internal Control / Segregation of Duties

Corrective Action Item 2022-002: Reporting on Federal Awards Individual Responsible: Paul Huberty, Executive Director Anticipated Completion Date: September 2023 Corrective Action: WRDF will develop a new system for monitoring and tracking grant reporting requirements and deadlines. In additi...

Corrective Action Item 2022-002: Reporting on Federal Awards Individual Responsible: Paul Huberty, Executive Director Anticipated Completion Date: September 2023 Corrective Action: WRDF will develop a new system for monitoring and tracking grant reporting requirements and deadlines. In addition, WRDF will utilize QuickBooks to track each grant, develop workflows to ensure that all deadlines are met, monitor its performance, and provide regular updates to its Board of Directors.

View Audit 54027

Finding 58226 (2022-002)

Material Weakness 2022

United Church Homes, Inc. and Affiliates

OH

Reporting Subrecipient Monitoring Material Weakness

Finding Number: 2022-002 Condition: The lost revenue methodologies reported in the Period 3 and Period 4 portal submissions were incorrect, as the report said the Organization used actual to actual (option i); however, an alternative method under option iii was actually utilized when calculating los...

Finding Number: 2022-002 Condition: The lost revenue methodologies reported in the Period 3 and Period 4 portal submissions were incorrect, as the report said the Organization used actual to actual (option i); however, an alternative method under option iii was actually utilized when calculating lost revenue. Planned Corrective Action: Controls are now in place to ensure proper levels of review are implemented for federal program report submissions. Contact person responsible for corrective action: John Renner, CFO Anticipated Completion Date: 9/30/2022

View Audit 54024

Finding 58151 (2022-002)

None 2022

Carrollton Community Unit School District No 1

IL

Reporting

Compliance Finding Condition: The June 30, 2022 expenditure report filed with the Illinois State Board of Education had a discrepancy between the general ledger expense total (more) and the total claimed on the expenditure report (less). All expenses incurred were in the proper period and there w...

Compliance Finding Condition: The June 30, 2022 expenditure report filed with the Illinois State Board of Education had a discrepancy between the general ledger expense total (more) and the total claimed on the expenditure report (less). All expenses incurred were in the proper period and there were no questioned costs. In addition, the aforementioned expenditure report was also filed untimely with the Illinois State Board of Education. Recommendation: The District should ensure that the expenditure reports filed with the Illinois State Board of Education are reconciled with the general ledger accounts of the District prior to submission. The District should also ensure all expenditure reports are filed in a timely manner. Management Response: The District will take the necessary steps to reconcile the expenditure reports with the general ledger accounts before submitting to the Illinois State Board of Education and ensure all reports are filed in a timely manner. Anticipated Date of Completion: June 30, 2023

View Audit 53998

Finding 58142 (2022-001)

Material Weakness 2022

Pacific Library Partnership

CA

Subrecipient Monitoring Reporting

Finding 2022-001 ? Timeliness CFDA Title and Number: State Library Program (CFDA #45.310) Federal Agency: National Endowment for the Humanities Planned Corrective Action: Pacific Library Partnership?s independent auditor has completed the FY21/22 Pacific Library Partnership?s Single Audit on May 11,...

Finding 2022-001 ? Timeliness CFDA Title and Number: State Library Program (CFDA #45.310) Federal Agency: National Endowment for the Humanities Planned Corrective Action: Pacific Library Partnership?s independent auditor has completed the FY21/22 Pacific Library Partnership?s Single Audit on May 11, 2023, and will be submitting the single audit immediately. The Single Audit submission was delayed by unforeseen circumstances beyond our control. Our agency will work closely with the independent auditor to ensure future Single Audits are completed within the specified timeline. Name of Responsible Person: Andrew Yon, Controller Project Implementation Date: May 11, 2023

View Audit 54891

Finding 58141 (2022-001)

Significant Deficiency 2022

Ozarks Resource Group D/b/a Ozarks Community Health Center

MO

Questioned Costs Allowable Costs / Cost Principles Reporting

CORRECTIVE ACTION PLAN Fiscal Year End Date: May 31, 2022 In Reference to: Audit Finding 2022-001 Planned Corrective Actions: OCHC has evaluated its lost revenue calculation used in the Period 1 Provider Relief Fund reporting and has determined that the lost revenue reported was not overstated. ...

CORRECTIVE ACTION PLAN Fiscal Year End Date: May 31, 2022 In Reference to: Audit Finding 2022-001 Planned Corrective Actions: OCHC has evaluated its lost revenue calculation used in the Period 1 Provider Relief Fund reporting and has determined that the lost revenue reported was not overstated. OCHC further identified that if the revenue amounts noted in finding 2022-001 had been included, the health center would likely have been able to report a higher amount of lost revenue. The health center has already repaid the Provider Relief Funds received in excess of the lost revenue amount previously reported and does not intend to make any additional changes to its Period 1 report. Responsible Official: Lindsay Pearson, CFO and Scott Crouch, CEO Anticipated Completion Date: March 31, 2023 Heather Center Response: The Health Center CEO, Scott Crouch and CFO, Lindsay Pearson discussed the planned corrective actions. They both feel comfortable with the amount of lost revenue reported. While the Health Center could have claimed additional lost revenue, by including the cost report amounts, at the time of the Provider Relief Fund reporting deadline, the cost reports for FY21, were not finalized. The Health Center used a more conservative approach in their lost revenue calculation, to avoid overstating this amount.

View Audit 54750 Questioned Costs: $1

Finding 58140 (2022-001)

Material Weakness 2022

East River Road Housing Development Fund Company,inc.

NY

Eligibility HUD Housing Programs Reporting

2022-001: Section 202, Assistance Listing No. 14.157 Two tenant files were selected for testing and the required documentation to determine eligibility, as required by the HUD Regulatory Agreement, could not be located as follows: ? 2 files were missing Form HUD-50059, Owner?s Certification of Com...

2022-001: Section 202, Assistance Listing No. 14.157 Two tenant files were selected for testing and the required documentation to determine eligibility, as required by the HUD Regulatory Agreement, could not be located as follows: ? 2 files were missing Form HUD-50059, Owner?s Certification of Compliance ? 1 file was missing the move-in and move-out inspection forms Recommendation: We recommend the Corporation establish procedures for maintaining tenant files to comply with HUD requirements for verification of tenant information, as required. Action Taken: Management agrees with the recommendation and will establish procedures with the managing agent to ensure all tenant files are maintained in accordance with HUD regulations.

View Audit 54291

Finding 58136 (2022-001)

Material Weakness 2022

Southwest Michigan Land Conservancy, Inc.

MI

Procurement, Suspension & Debarment Material Weakness Reporting

Finding 2022-001 Condition ? Material audit adjustments were required in order for the accounting records, and thus the Organization?s financial statements, to not be materially misstated. Similar conditions existed for the during the year ended September 30, 2017 (finding 2017-001) Planned Correct...

Finding 2022-001 Condition ? Material audit adjustments were required in order for the accounting records, and thus the Organization?s financial statements, to not be materially misstated. Similar conditions existed for the during the year ended September 30, 2017 (finding 2017-001) Planned Corrective Action ? Nicole Speedy, the Operation Director, on behalf of the organization will implement procedures to ensure journal entries related to investment fees, asset addition/disposal, and grant receivables are prepared and recorded prior to the start of the annual audit. Nicole Speedy, the Operations Director, will be responsible for all corrective actions and it is anticipated this will be completed with the audit of fiscal year ending September 30, 2023.

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Corrective Action Plans

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