Corrective Action Plans

Finding 52042 (2022-002)

Material Weakness 2022

Clearfield County Career and Technology Center

PA

Questioned Costs Cash Management Reporting

Finding 2022-002: Cash Management - Material Weakness/Non-Compliance Federal Program ? Education Stabilization Funds Federal Agency ? U.S. Department of Education Pass-Through Entity ? Not Applicable Assistance Listing Number ? 84.425 Federal Award Year ? June 30, 2022 Criteria: The tracking and ma...

Finding 2022-002: Cash Management - Material Weakness/Non-Compliance Federal Program ? Education Stabilization Funds Federal Agency ? U.S. Department of Education Pass-Through Entity ? Not Applicable Assistance Listing Number ? 84.425 Federal Award Year ? June 30, 2022 Criteria: The tracking and matching of grant revenues and expenditures and the related grant receivable and unearned revenue amounts is necessary to assist in making management decisions and for the proper reporting and use of such funds in accordance with each of the individual grant requirements and this information is essential for grant administration and for preparing the Center's Schedule of Expenditures of Federal Awards (SEFA). Condition/Context: The Center's system of tracking its grants and matching revenues with expenditures lacks the necessary level of sophistication, given the number and complexities of the Center's grant activities, which hampers the Center's ability to properly administer its grants and prepare a complete and accurate SEFA. In addition, one of the grants was funded under the reimbursement method where costs for which reimbursement was requested are to be paid for prior to the date of the reimbursement request. During the year, the Center drew down $207,610 it had not yet incurred eligible costs for, and then continued to spend this amount after the grant period had ended. One of the two draws tested did not comply with requirements. Effect: The Center should work with the U.S. Department of Education for purposes of determining whether the $207,610 should be returned. The Center also did not prepare a complete and accurate SEFA in a timely manner to comply with its financial reporting requirements. Cause: The Center has not prioritized a formal system for tracking its grant activities and also lacked a complete and accurate understanding of grant funding under the reimbursement method. Questioned Costs: $207,610 Recommendation: We recommend that the Center develop and implement a formal system for tracking its grant related activities including the review and approval of grant reports and draw down requests reconcile to the general ledger grant activity prior to submitting a reimbursement request or grant report. Views of Responsible Officials: Management agrees and is working to realign the grant process from formalizing the administration and determining the involvement of staff members. Corrective Action Taken: A timeline will be initiated between all involved staff to oversee, track, report and manage all of the Center?s grant awards. Timeline will ensure that budgets, reporting requirements and purchases are handled in a timely manner. Management is also working with the U.S. Department of Education regarding the resolution of this matter. Designated member responsible for corrective action plan: Susan Barger, Business Manager

View Audit 50836 Questioned Costs: $1

Finding 52041 (2022-003)

Material Weakness 2022

Clearfield County Career and Technology Center

PA

Reporting Material Weakness

Finding 2022-003: Reporting - Material Weakness/Non-Compliance Federal Program ? Education Stabilization Funds Federal Agency ? U.S. Department of Education Pass-Through Entity ? Not Applicable Assistance Listing Number ? 84.425 Federal Award Year ? June 30, 2022 Criteria: Section 18004(e) of the C...

Finding 2022-003: Reporting - Material Weakness/Non-Compliance Federal Program ? Education Stabilization Funds Federal Agency ? U.S. Department of Education Pass-Through Entity ? Not Applicable Assistance Listing Number ? 84.425 Federal Award Year ? June 30, 2022 Criteria: Section 18004(e) of the Coronavirus Aid, Relief and Economic Security Act (CARES Act), directed institutions receiving funds under Section 18004 of the Act, to submit a new, separate form covering aggregate amounts spent for HEERF I, HEERF II and HEERF III funds each quarterly reporting period (September 30, December 31, March 31, June 30), concluding after an institution has expended and liquidated all (a)(1) Institutional Portion, (a)(2) and (a)(3) funds and checks the ?final report? box. Condition/Context: The Center posted two inaccurate reports to their website, including the Quarterly Budget and Expenditure Reporting under CARES Act Sections 18004(a)(1) Institutional Portion, 18004(a)2), and 18004(a)(3) reports covering the quarters ending December 31, 2021 and March 31, 2022. Two of the five reports tested did not comply with requirements. Effect: The Center did not provide the public with accurate and reliable data related to the 18004 (a)(3) funds. Cause: The Center did not fill out the forms correctly nor in accordance with the HEERF reporting requirements. Questioned Costs: Not applicable. Recommendation: The Center should assign an individual to monitor reporting requirements of awards to ensure the Center is in compliance. In addition, the Center will need to submit updated reports to reflect accurate presentation of the information noted previously that during the year, the Center drew down funds and subsequently reported expenses, it did not incur eligible costs for. Views of Responsible Officials: Management agrees with the finding. While the Center did not provide the public with accurate data, the Center believed it had filed the reports correctly at the time. Corrective Action Taken: Since the finding was identified during the audit, the Center plans to submit the revised reports stated above. Designated member responsible for corrective action plan: Susan Barger, Business Manager

View Audit 50836

Finding 52040 (2022-005)

Significant Deficiency 2022

Ashland University

OH

Student Financial Aid Reporting Procurement, Suspension & Debarment

Student Financial Assistance - Cluster - Federal Pell Grant Program; Award ID No. P063P210331, 2021 - 2022 Federal Award Year Identifying Number: 2022-005 Audit Finding: The University was required, as a result of the Focused Program Review (OPE ID: 00301200) (FPR) regarding the University?s part...

Student Financial Assistance - Cluster - Federal Pell Grant Program; Award ID No. P063P210331, 2021 - 2022 Federal Award Year Identifying Number: 2022-005 Audit Finding: The University was required, as a result of the Focused Program Review (OPE ID: 00301200) (FPR) regarding the University?s participation in the ?Pell for Students Who Are Incarcerated? experiment (Second Chance Pell), to complete a full file review (enrollment status, effective dates and reporting dates) of all National Student Loan Data System (NSLDS) enrollment reporting for the 2019-20 and 2020-21 award years and update and correct errors identified. Corrective Actions Taken or Planned: Management concurs with the finding. The Registrar?s Office has performed a review of its policies and procedures and has revised them accordingly to ensure timely, accurate and complete submissions to the NSLDS. The determination of the review was that the enrollment effective status data field required correction in the NSLDS Enrollment History system. Since the restoration of the NSLDS system in November 2022, the Registrar?s Office has been correcting the data.

View Audit 50813

Finding 52038 (2022-003)

Significant Deficiency 2022

Ashland University

OH

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Student Financial Assistance - Cluster - Federal Pell Grant Program; Award ID No. P063P210331, 2021 - 2022 Federal Award Year Identifying Number: 2022-003 Audit Finding: As part of Schneider Downs testing of the origination records, we noted within a sample of 25 transactions, there were three re...

Student Financial Assistance - Cluster - Federal Pell Grant Program; Award ID No. P063P210331, 2021 - 2022 Federal Award Year Identifying Number: 2022-003 Audit Finding: As part of Schneider Downs testing of the origination records, we noted within a sample of 25 transactions, there were three records that had differences between the Common Origination and Disbursement (COD) data and the University?s data for their verification status codes. Corrective Actions Taken or Planned: Management concurs with the finding. Once management was made aware of the unresolved variances of verification codes, the variances were corrected immediately. Upon discovery in August 2022, the Student Financial Aid Office immediately implemented additional controls and training of staff to ensure that these issues do not reoccur.

View Audit 50813

Finding 52037 (2022-002)

Material Weakness 2022

Ashland University

OH

Questioned Costs Special Tests & Provisions Student Financial Aid

Student Financial Assistance - Cluster - Federal Pell Grant Program; Award ID No. P063P210331, 2021 - 2022 Federal Award Year Identifying Number: 2022-002 Audit Finding: As part of the audit for the 2021- 2022 Federal award year, Schneider Downs determined that the University used the same determ...

Student Financial Assistance - Cluster - Federal Pell Grant Program; Award ID No. P063P210331, 2021 - 2022 Federal Award Year Identifying Number: 2022-002 Audit Finding: As part of the audit for the 2021- 2022 Federal award year, Schneider Downs determined that the University used the same determination for the payment period for those students who had been awarded Pell grants that it had been using in the periods for which the U.S. Department of Education (ED) conducted the Focused Program Review (FPR). In addition to the population of students who are participating the Second Chance Pell program, the University also identified additional students, that when using ED?s interpretation of the Code of Federal Regulations (CFR), the University used a payment period that did not reflect enrollment in a nonstandard instructional term program. Corrective Actions Taken or Planned: Management does not concur with the criteria of this finding due to a disagreement with the interpretation of the regulations included in ED?s Final Program Review Determination (FPRD) and has appealed the finding as stated in the following paragraphs. Management followed the direction received from the ED Reviewers during the FPR exit interview on September 24, 2021, stating the University should not change its practice for the Second Chance Pell students enrolled in their respective instructional program nor the calculation using Formula 1 for the payment period until the Program Review Report (PRR) is received. The PRR was received on January 3, 2022, which was after the summer and fall 2021 semesters and just weeks prior to the start of the spring 2022 semester. Moreover, pursuant to the Higher Education Act ?498A(b), the University was entitled to an opportunity to review the PRR and within 60 days of receipt, submit a response for ED?s review prior to their preparing a final determination. The University submitted its response to the PRR on March 11, 2022. The University disagrees with the determinations in the FPRD and is vigorously defending itself against the ED interpretation of the regulations, the findings and the proposed financial assessments. The University filed an appeal of the findings and the associated financial assessments contained in the FPRD on October 24, 2022, and submitted a brief in support of the appeal on January 22, 2023, to the ED Office of Hearings and Appeals within the guidelines as prescribed by the Higher Education Act ? 487(b)(2) and U.S.C. ? 1094(b)(2). Effective with the fall 2022 semester term and each fall and spring terms thereafter, the Second Chance Pell students enrolled in their respective instructional programs have a fifteen (15) week standard instructional term and the payment period qualifies for calculations utilizing Pell Formula 1.

View Audit 50813 Questioned Costs: $1

Finding 52028 (2022-002)

Significant Deficiency 2022

Lipscomb University

TN

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

Responsible Individual(s): Ron Anderson, Associate VP of Student Financial Services Finding 2022-002 Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA No.: Various Finding Summary: When a recipient of Title IV grant or loan assistance withdraws from an in...

Responsible Individual(s): Ron Anderson, Associate VP of Student Financial Services Finding 2022-002 Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA No.: Various Finding Summary: When a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV grant or loan assistance that the student earned as of the student's withdrawal date and must return the amount of Title IV funds for which it is responsible as soon as possible but no later than 45 days after the date of the institution's determination that the student withdrew. During 2022, three students that withdrew during the period of enrollment required a refund of funds. These returns of Title IV funds were not made within the 45 day period required. Corrective Action Plan (CAP): The University will partner with the Registrar?s Office to determine students who have withdrawn from Lipscomb and need to have Federal Title IV funds returned. These returns will be tracked in a spreadsheet, calculated within the Student Information System, and returned through Common Origination and Disbursement within the regulated 45 days. Anticipated Completion Date: The procedures will be implemented for the 2022-2023 Financial Aid Year. Responsible Parties: The Return to Title IV process will be done by staff in the Financial Aid Office as assigned by the Director and monitored by the Associate VP of Student Financial Services.

View Audit 50808

Finding 52026 (2022-001)

Material Weakness 2022

The Salvation Army Residence Inc., A Florida Corporation

FL

HUD Housing Programs Reporting Special Tests & Provisions

1 CORRECTIVE ACTION PLAN Project Legal Name: William Booth Towers Orlando, FL (A Project of The Salvation Army Residences, Inc., a Florida Corporation) HUD Project No.: 067-11269 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-9/30/2022 Corrective Action Plan prepared by: Name: Sr...

1 CORRECTIVE ACTION PLAN Project Legal Name: William Booth Towers Orlando, FL (A Project of The Salvation Army Residences, Inc., a Florida Corporation) HUD Project No.: 067-11269 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-9/30/2022 Corrective Action Plan prepared by: Name: Sriparna Mitra Position: HUD Specialist, THQ (Legal) Telephone Number: 404-728-6700 A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation Management is working to get the audit done in a more timely manner so that the calculation for residual receipts can be completed in time to make any necessary deposits within the required deadline. The intent is to begin the FY 23 audit prior to fiscal year end to allow for customary preliminary audit work. b. Action(s) Taken or Planned on the Finding On February 11, 2022 the Project remitted the residual receipts funds to HUD for the fiscal year ended Sep 30, 2021. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Year Findings, Questioned Costs and Recommendations 1. Finding 2021-001 Cleared. 2. Finding 2021-002 Cleared.

View Audit 49453

Finding 52022 (2022-001)

Significant Deficiency 2022

William Booth Residence, Inc., A Texas Corporation

TX

Special Tests & Provisions HUD Housing Programs Reporting

CORRECTIVE ACTION PLAN Project Legal Name: William Booth Gardens Apartments Houston, TX (? Project of William Booth Residence, Inc., A Texas Corporation) HUD Project No.: 114-EE006-NP-WAH Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-5/10/2022 (day before sale) Corrective Action...

CORRECTIVE ACTION PLAN Project Legal Name: William Booth Gardens Apartments Houston, TX (? Project of William Booth Residence, Inc., A Texas Corporation) HUD Project No.: 114-EE006-NP-WAH Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-5/10/2022 (day before sale) Corrective Action Plan prepared by: Name: Sriparna Mitra Position: HUD Specialist, THQ (Legal) Telephone Number: 404-728-6700 The following is a recommended format to be followed by the auditee for preparing a corrective action plan: A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. The property obtained a HUD-approved management agent certification effective upon sale of the property on May 11, 2022. Additionally, the management company had prior HUD approval for other entities, and no management fees were paid to the new management agent during the audit period. The property has transitioned to a new owner with a HUD-approved management agent certification. b. Action(s) Taken or Planned on the Finding The Organization agrees with the finding and notes that the property has transitioned to a new owner with a HUD-approved management agent certification. 2. Finding 2022-001 c. Comments on the Finding and Each Recommendation The auditee agrees with the finding that a sample of tenant lease files tested were missing evidence of EIV report data. d. Action(s) Taken or Planned on the Finding Management agrees with the finding. The property was sold May 11, 2022 with HUD approval and all tenant files were transferred to buyer. Therefore, we consider this matter closed. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Year Findings, Questioned Costs and Recommendations Finding 2021-001 Cleared.

View Audit 49452

Finding 52017 (2022-001)

Significant Deficiency 2022

Notre Dame of Maryland University, INC

MD

Reporting

The university concurs with this finding and provides the following corrective action plan. The university will update its website reporting of HEERF funds to reflect full utilization.

View Audit 50311

Finding 52016 (2022-001)

Significant Deficiency 2022

Ucr of Marion, Ohio Inc. D/b/a Brownstone Terrace

OH

HUD Housing Programs Internal Control / Segregation of Duties Eligibility

1. Comments on Findings and Recommendation Management acknowledges failure to comply with timely EIV Master File Reports required to be completed as part of tenant move in certification process and EIV Master File process. 2. Actions Taken or Planned The Corporation will regularly monitor and recon...

1. Comments on Findings and Recommendation Management acknowledges failure to comply with timely EIV Master File Reports required to be completed as part of tenant move in certification process and EIV Master File process. 2. Actions Taken or Planned The Corporation will regularly monitor and reconcile the creation and retention of background checks and Income reports as part of the move in process. Additional training was provided and corrective action was taken. Management is reviewing and revising the EIV policy. 3. Status of Corrective Actions on Prior Findings The Corporation did not remediate the prior year finding for failure to comply with timely EIV Income Reports.

View Audit 47883

Finding 52015 (2022-001)

Significant Deficiency 2022

Ucc Xvii, Inc. D/b/a Biimaadiiziiwiin

OH

HUD Housing Programs Internal Control / Segregation of Duties Eligibility

Corrective Action Plan Finding Number: 2022-001 Condition: HUD guidelines regarding the EIV system were not followed and the EIV system reports were not utilized timely during 2022. Planned Corrective Action: Management has implemented guidelines and trainings surrounding the use of the EIV system....

Corrective Action Plan Finding Number: 2022-001 Condition: HUD guidelines regarding the EIV system were not followed and the EIV system reports were not utilized timely during 2022. Planned Corrective Action: Management has implemented guidelines and trainings surrounding the use of the EIV system. Management will continue to monitor the appropriate use of the EIV system. Contact person responsible for corrective action: Julie Reed, Housing Accounting Manager Anticipated Completion Date: December 31, 2023

View Audit 47574

Finding 52011 (2022-001)

Significant Deficiency 2022

Ephraim McDowell Health, Inc.

KY

Reporting Matching / Level of Effort / Earmarking

Schedule of Findings and Questioned Costs Corrective Action Plan Year Ended September 30, 2022 Government Auditing Standards No matters are reportable. Uniform Guidance Finding 2022-001 ? The Corporation was unable to produce support for timely submitted audited financial statements. Corrective Ac...

Schedule of Findings and Questioned Costs Corrective Action Plan Year Ended September 30, 2022 Government Auditing Standards No matters are reportable. Uniform Guidance Finding 2022-001 ? The Corporation was unable to produce support for timely submitted audited financial statements. Corrective Action Plan: The Corporation will create calendar appointments prior to required deadline for submission of the audited financial statements for the responsible personnel including the chief financial officer. Contact Person: Amanda Kinman Expected Implementation: January 2023 Amanda Kinman Chief Financial Officer 859-239-2424

View Audit 45382

Finding 52009 (2022-001)

Significant Deficiency 2022

Salem Lodge of B'nai B'rith Housing Corporation 034-44814-Np

PA

HUD Housing Programs Reporting Matching / Level of Effort / Earmarking

January 30, 2023 U.S. Department of Housing and Urban Development Salem Lodge of B?nai B?rith Housing Corporation (the Corporation) respectfully submits the following corrective action plan for the year ended October 31, 2022. Name and address of independent accounting firm: Brown Schultz Sherid...

January 30, 2023 U.S. Department of Housing and Urban Development Salem Lodge of B?nai B?rith Housing Corporation (the Corporation) respectfully submits the following corrective action plan for the year ended October 31, 2022. Name and address of independent accounting firm: Brown Schultz Sheridan & Fritz 210 Grandview Avenue Camp Hill, PA 17011 Audit period: November 1, 2021 ? October 31, 2022 Findings #2022-001 and #2022-002 from the schedule of findings and questioned costs for the year ended October 31, 2022 are discussed on the following page. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS: Internal control over compliance / compliance Finding number 2022-001 Section 207 pursuant to Section 223(f) loan: Federal Agency: U.S. Department of Housing and Urban Development Pass-through entity: None HUD Project number: 034-44814 NP Condition and criteria: As required by the Section 207 pursuant to Section 223(f) HUD insured loan, the Corporation is required to prepare and submit monthly reports of excess income (Form HUD-93094) in accordance with HUD instructions and in a timely manner. The contracted management company, on behalf of the Corporation, had failed to timely submit one of the monthly reports of excess income for the fiscal year ended October 31, 2022. Cause: For the fiscal year ended October 31, 2022, the Corporation did not have adequate internal controls over compliance in place for the area of reporting to ensure all required financial reporting was filed timely. Effect: As a result of failing to properly submit required financial reporting in a timely manner, the Corporation and management company will not be in compliance with the reporting compliance requirement, and could have been restricted from entering into any new business with HUD. Recommendation: The Corporation, along with the contracted management company, should develop effective internal control procedures to ensure all required financial reporting is filed timely. The Corporation?s and contracted management company?s response / corrective action: The contracted management company took the appropriate steps to set up automatic reporting for property managers each month. Sincerely, ____________________________________ Jody Dimpsey, Management Agent Salem Lodge of B?nai B?rith Housing Corporation

View Audit 45379

Finding 52007 (2022-003)

None 2022

Williams Valley School District

PA

Reporting

FISCAL YEAR ENDED JUNE 30, 2022 ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDINGS - CORRECTIVE ACTION PLAN UNITED STATES DEPARTMENT OF EDUCATION 2022-02 Elementary and Secondary School Emergency Relief Fund II Assistance Listing No. 84.425D; Grant No. 200-210485 Grant Period: ...

FISCAL YEAR ENDED JUNE 30, 2022 ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDINGS - CORRECTIVE ACTION PLAN UNITED STATES DEPARTMENT OF EDUCATION 2022-02 Elementary and Secondary School Emergency Relief Fund II Assistance Listing No. 84.425D; Grant No. 200-210485 Grant Period: Year Ended June 30, 2022 2022-03 American Rescue Plan 7.00% Set Aside Learning Loss Assistance Listing No. 84.425U; Grant No. 225-210485 Grant Period: Year Ended June 30, 2022 2022-04 American Rescue Plan/ ESSER III Assistance Listing No. 84.425U; Grant No. 223-210485 Grant Period: Year Ended June 30, 2022 Criteria and Condition: The District is required to maintain a system for accumulating and reporting expenditures incurred of its? grant awards. This includes filing the Reconciliation of Cash on Hand Quarterly Reports for each Grant which requires them. The District must report actual grant expenditures incurred thru the applicable report date. The District did not report the correct amount of expenditures incurred as of the Quarter Ended June 30, 2022. Context: Our test of the Quarterly Cash Reports for the Quarter ended June 30, 2022 Indicated the District did not report the correct amount of expenditures incurred. Cause: The incorrect reporting appears to have been caused by reporting expenditures that were subsequently actually cancelled. Effect: The actual incurred expenditures were overreported. Questioned Costs: None Recommendation: We recommended that the District properly utilize their CSIU accounting system to accumulate the costs incurred which would provide timely and accurate incurred costs. Views of Responsible Officials and Planned Corrective Actions: Once notified by the auditors the District immediately established the proper account structure in its accounting system and properly reclassified its 2021-2022 expenditures to these new accounts. The Business Manager also implemented new procedures to timely gather and review costs charged to the applicable federal grant for proper completion of required reports. Name and Title of Contact Person Responsible for Corrective Action: Kayla Perez, District Business Manager

View Audit 48785

Finding 52006 (2022-004)

None 2022

Williams Valley School District

PA

Reporting

FISCAL YEAR ENDED JUNE 30, 2022 ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDINGS - CORRECTIVE ACTION PLAN UNITED STATES DEPARTMENT OF EDUCATION 2022-02 Elementary and Secondary School Emergency Relief Fund II Assistance Listing No. 84.425D; Grant No. 200-210485 Grant Period: ...

FISCAL YEAR ENDED JUNE 30, 2022 ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDINGS - CORRECTIVE ACTION PLAN UNITED STATES DEPARTMENT OF EDUCATION 2022-02 Elementary and Secondary School Emergency Relief Fund II Assistance Listing No. 84.425D; Grant No. 200-210485 Grant Period: Year Ended June 30, 2022 2022-03 American Rescue Plan 7.00% Set Aside Learning Loss Assistance Listing No. 84.425U; Grant No. 225-210485 Grant Period: Year Ended June 30, 2022 2022-04 American Rescue Plan/ ESSER III Assistance Listing No. 84.425U; Grant No. 223-210485 Grant Period: Year Ended June 30, 2022 Criteria and Condition: The District is required to maintain a system for accumulating and reporting expenditures incurred of its? grant awards. This includes filing the Reconciliation of Cash on Hand Quarterly Reports for each Grant which requires them. The District must report actual grant expenditures incurred thru the applicable report date. The District did not report the correct amount of expenditures incurred as of the Quarter Ended June 30, 2022. Context: Our test of the Quarterly Cash Reports for the Quarter ended June 30, 2022 Indicated the District did not report the correct amount of expenditures incurred. Cause: The incorrect reporting appears to have been caused by reporting expenditures that were subsequently actually cancelled. Effect: The actual incurred expenditures were overreported. Questioned Costs: None Recommendation: We recommended that the District properly utilize their CSIU accounting system to accumulate the costs incurred which would provide timely and accurate incurred costs. Views of Responsible Officials and Planned Corrective Actions: Once notified by the auditors the District immediately established the proper account structure in its accounting system and properly reclassified its 2021-2022 expenditures to these new accounts. The Business Manager also implemented new procedures to timely gather and review costs charged to the applicable federal grant for proper completion of required reports. Name and Title of Contact Person Responsible for Corrective Action: Kayla Perez, District Business Manager

View Audit 48785

Finding 52005 (2022-002)

None 2022

Williams Valley School District

PA

Reporting

FISCAL YEAR ENDED JUNE 30, 2022 ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDINGS - CORRECTIVE ACTION PLAN UNITED STATES DEPARTMENT OF EDUCATION 2022-02 Elementary and Secondary School Emergency Relief Fund II Assistance Listing No. 84.425D; Grant No. 200-210485 Grant Period: ...

FISCAL YEAR ENDED JUNE 30, 2022 ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDINGS - CORRECTIVE ACTION PLAN UNITED STATES DEPARTMENT OF EDUCATION 2022-02 Elementary and Secondary School Emergency Relief Fund II Assistance Listing No. 84.425D; Grant No. 200-210485 Grant Period: Year Ended June 30, 2022 2022-03 American Rescue Plan 7.00% Set Aside Learning Loss Assistance Listing No. 84.425U; Grant No. 225-210485 Grant Period: Year Ended June 30, 2022 2022-04 American Rescue Plan/ ESSER III Assistance Listing No. 84.425U; Grant No. 223-210485 Grant Period: Year Ended June 30, 2022 Criteria and Condition: The District is required to maintain a system for accumulating and reporting expenditures incurred of its? grant awards. This includes filing the Reconciliation of Cash on Hand Quarterly Reports for each Grant which requires them. The District must report actual grant expenditures incurred thru the applicable report date. The District did not report the correct amount of expenditures incurred as of the Quarter Ended June 30, 2022. Context: Our test of the Quarterly Cash Reports for the Quarter ended June 30, 2022 Indicated the District did not report the correct amount of expenditures incurred. Cause: The incorrect reporting appears to have been caused by reporting expenditures that were subsequently actually cancelled. Effect: The actual incurred expenditures were overreported. Questioned Costs: None Recommendation: We recommended that the District properly utilize their CSIU accounting system to accumulate the costs incurred which would provide timely and accurate incurred costs. Views of Responsible Officials and Planned Corrective Actions: Once notified by the auditors the District immediately established the proper account structure in its accounting system and properly reclassified its 2021-2022 expenditures to these new accounts. The Business Manager also implemented new procedures to timely gather and review costs charged to the applicable federal grant for proper completion of required reports. Name and Title of Contact Person Responsible for Corrective Action: Kayla Perez, District Business Manager

View Audit 48785

Finding 52002 (2022-010)

Significant Deficiency 2022

City of Amsterdam, New York

NY

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

2022-010 ? Community Block Grant-State Administered Small Cities Program Recovery Fund The City has been relying on guidance from previous auditors who determined that Community Development Block Grants are awarded to the City, not the URA, and are therefore recorded on the City?s financial stateme...

2022-010 ? Community Block Grant-State Administered Small Cities Program Recovery Fund The City has been relying on guidance from previous auditors who determined that Community Development Block Grants are awarded to the City, not the URA, and are therefore recorded on the City?s financial statements. The URA is only serving as a pass-through entity. As a result of this guidance, it has been the City?s understanding that the URA would not be required to report these grants on the PARIS report.

View Audit 53246

Finding 51990 (2022-002)

Material Weakness 2022

Pioneer Regional School Corporation

IN

School Nutrition Programs Internal Control / Segregation of Duties Cash Management § 200.303

CORRECTIVE ACTION PLAN OF CURRENT AUDIT FINDINGS June 30, 2022 FINDING 2022-002 Information on the federal program: Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance L...

CORRECTIVE ACTION PLAN OF CURRENT AUDIT FINDINGS June 30, 2022 FINDING 2022-002 Information on the federal program: Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Numbers: 10.553, 10.555 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Significant Deficiency Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the reporting compliance requirement. Context: We noted that for one claim in a sample of four, the Food Services Director prepared the sponsor claim reimbursement summary without a secondary, documented review to ensure the accuracy of the sponsor claim reimbursement summary. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: We will verify that each claim has been reviewed by a secondary person for accuracy. Responsible Party and Timeline for Completion: Loretta Kimbrell, Immediately

View Audit 52912

Finding 51989 (2022-001)

Significant Deficiency 2022

Sarah Lawrence College

NY

Special Tests & Provisions Reporting Significant Deficiency

Corrective action: The College is aware of its responsibilities to prepare and post quarterly filings for the Higher Education Emergency Relief Fund (HEERF) awards. In addition to filing future quarterly reports and continuing to file annual reports in a timely manner, the College is currently retro...

Corrective action: The College is aware of its responsibilities to prepare and post quarterly filings for the Higher Education Emergency Relief Fund (HEERF) awards. In addition to filing future quarterly reports and continuing to file annual reports in a timely manner, the College is currently retroactively preparing missed prior quarterly reports for posting. Due to the short time frame between the extended submission date of the 2021 Uniform Guidance report and submission of the 2022 Uniform Guidance report and additional staffing transitions at the College, there was a delay in the College?s proposed completion date in the 2021 report. The College is continuing to review its staffing and administrative structure with a goal of improving grants management, reporting and compliance. Proposed Completion Date: June 30, 2023

View Audit 52910

Finding 51942 (2022-002)

Significant Deficiency 2022

Dupage Housing Authority

IL

HUD Housing Programs Reporting Significant Deficiency § 200.512

Finding 2022-02: Late Submission of Financial Statements to FAC and REAC (Significant Deficiency) Corrective Action Plan: DuPage Housing Authority (DHA) has existing controls in place, however, DHA had to seek an emergency authorization for a 60-day waiver extension for 2 CFR ? 200.512(a)(1) Report ...

Finding 2022-02: Late Submission of Financial Statements to FAC and REAC (Significant Deficiency) Corrective Action Plan: DuPage Housing Authority (DHA) has existing controls in place, however, DHA had to seek an emergency authorization for a 60-day waiver extension for 2 CFR ? 200.512(a)(1) Report Submission and the Financial Reporting Requirements per 24 CFR ? 902.33(b) for the FY2022 audit. Regulatory waivers provide relief from HUD requirements upon a finding of good cause, subject to statutory limitations, per 24 CFR 5.110. The DHA IL101 general audit submission date is March 31, 2023. DHA expected to have the financial audit submitted by April 30, 2023, as a result of the following reasons: ? Due to the abrupt quitting of the previously procured audit service provider, on February 7, 2023. DHA had to enter into an emergency Intergovernmental Agreement authorizing DuPage Housing Authority (DHA) to share the RFP process for independent audit service provider, Rubino and Company on February 27, 2023. The DHA IL101 HUD audit report submission per 2 CFR ? 200.512(a)(1) audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. The current DHA IL101 audit report submission was due March 31, 2023. ? The 60-Day Waiver extension was submitted to HUD for 2 CFR ? 200.512(a)(1) Report Submission and the Financial Reporting Requirements per 24 CFR ? 902.33(b) for the FY2022 audit will allow DHA an opportunity to avoid adverse effects including but not limited to: o Noncompliance of the audited financial data to HUD on an annual basis o Noncompliance of the annual audit being prepared in accordance with Generally Accepted Accounting Principles (GAAP), as further defined by HUD in supplementary guidance. o Noncompliance of the audited financial data being submitted electronically in the format prescribed by HUD using the Financial Data Schedule (FDS). ? HUD?s National Headquarters went through a recent organizational change; thus, delaying the approval process for the 60-dayextension waiver for 2 CFR ? 200.512(a)(1) Report Submission and the Financial Reporting Requirements per 24 CFR ? 902.33(b) for the FY2022 audit. ? DHA received official verbal approval from HUD?s Waiver Team on May 2, 2023, but the 60- day waiver extension for 2 CFR ? 200.512(a)(1) Report Submission and the Financial Reporting Requirements per 24 CFR ? 902.33(b) for the FY2022 audit is still awaiting final signature from the new HUD Deputy Assistant Secretary. Name of Responsible Person: Cheron Corbett, Executive Director Projected Completion Date: December 31, 2023

View Audit 45321

Finding 51939 (2022-001)

Material Weakness 2022

Crosspurpose

CO

Allowable Costs / Cost Principles Cash Management Material Weakness § 200.413

Finding: 2022-001 Material Weakness in Internal Control over Financial Reporting and Compliance Personnel Responsible for Corrective Action: Kerry Romero, Director of Accounting Anticipated Completion Date: December 31, 2023 Condition: During our testing, we noted reimbursement requests were ...

Finding: 2022-001 Material Weakness in Internal Control over Financial Reporting and Compliance Personnel Responsible for Corrective Action: Kerry Romero, Director of Accounting Anticipated Completion Date: December 31, 2023 Condition: During our testing, we noted reimbursement requests were prepared using grant budgets rather than direct costs incurred. Management was unable to determine direct costs related to general and payroll disbursements. As a result, proper revenue recognition could not be determined for financial reporting purposes. Corrective Action Plan: The Organization will use the jobs and classes functions within their accounting software to track expenses related to grants. The Organization hired a Grant Coordinator to oversee the review, tracking, and reporting for all grants. The Organization will train and work with all applicable staff to create timesheets for grants requiring such documentation. The Organization will prepare a Schedule of Expenditures of Federal Awards (SEFA) which will be used in conjunction with the accounting software to track grant costs.

View Audit 45317

Finding 51907 (2022-002)

Significant Deficiency 2022

Hospital District No 1 of Crawford County

KS

Questioned Costs HUD Housing Programs Reporting

Finding 2022-002: Corrective Action Plan: As new opportunities, applications, and reporting documents are prepared for Provider Relief Fund or other COVID-19 related funding, a second reviewer of the documentation prepared will be instituted requiring an approval prior to submission. Anticipated Com...

Finding 2022-002: Corrective Action Plan: As new opportunities, applications, and reporting documents are prepared for Provider Relief Fund or other COVID-19 related funding, a second reviewer of the documentation prepared will be instituted requiring an approval prior to submission. Anticipated Completion Date: We will implement any applicable corrective actions in 2023 for any new grant opportunities related to Provider Relief funds or other COVID-19 related grants.

View Audit 50821 Questioned Costs: $1

Finding 51901 (2022-003)

Significant Deficiency 2022

School District of Polk County, Florida

FL

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

U.S. Department of Education 2022-003 Controls over Allowable Costs ? Assistance No. 84.010 and 84.425 Recommendation: We recommend a consistent timesheet approval process be used across the District to ensure all time and effort documentation is approved by a knowledgeable supervisor. Explanation o...

U.S. Department of Education 2022-003 Controls over Allowable Costs ? Assistance No. 84.010 and 84.425 Recommendation: We recommend a consistent timesheet approval process be used across the District to ensure all time and effort documentation is approved by a knowledgeable supervisor. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The district has written payroll procedures which document the recording and approval of time. Timesheets must be approved by the direct supervisor/principal. The district continues to enhance its procedures and has provided multiple trainings at both the secretary and admin levels. Trainings are now being recorded as professional development courses, enabling tracking of training at the individual level. Going forward the District will implement new procedures to review for compliance. Name(s) of the contact person(s) responsible for corrective action: Andrew Baldwin, Senior Director Federal Programs, and Heather Jenkins, CFO Planned completion date for corrective action plan: 8/30/2023 If the U.S. Department of Education has questions regarding this schedule, please contact Heather Jenkins at 863-457-4710, heather.jenkins@polk-fl.net .

View Audit 50579

Finding 51883 (2022-001)

Significant Deficiency 2022

Kittitas Reclamation District

WA

Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties § 200.318 § 200.320

Kittitas Reclamation District P.O. Box 276 Ellensburg, WA 98926 Phone: (509) 925-6158 Fax: (509) 925-7425 CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Kittitas Reclamation District January 1, 2022 through December 31, 2022 This schedule presents the corrective action the D...

Kittitas Reclamation District P.O. Box 276 Ellensburg, WA 98926 Phone: (509) 925-6158 Fax: (509) 925-7425 CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Kittitas Reclamation District January 1, 2022 through December 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District?s internal Controls were inadequate for ensuring it complied with federal procurement requirements. Name, address, and telephone of District contact person: Stacy Berg PO Box 276 Ellensburg, WA 98926 (509)925-6158 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). Upon receiving the guidance on the current audit, the District would like to move forward by reviewing the procurement policy and making any necessary changes while working under the guidance of the SAO Procurement Specialist to ensure that an updated procurement policy continues to meet the needs of the District and the federal guidelines for federal funding. Anticipated date to complete the corrective action: September 30, 2023

View Audit 47110

Finding 51875 (2022-001)

Material Weakness 2022

United Way of Door County, Inc.

WI

Reporting Internal Control / Segregation of Duties

2022-001 Material Audit Adjustments: Management will review the current year audit adjustments and attempt to adjust the accounts to actual in year 2023.

View Audit 47106

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