Corrective Action Plans

Finding 44453 (2022-001)

Significant Deficiency 2022

Sweet Home Economic Development Group, INC

OR

Reporting Matching / Level of Effort / Earmarking

September 15, 2023 To Whom It May Concern, As required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), we have provided below our response and corrective action plan addres...

September 15, 2023 To Whom It May Concern, As required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), we have provided below our response and corrective action plan addressing the finding in the Report of Independent Auditors and Schedule of Federal Awards for the U.S Small Business Administration Shuttered Venue Operators Grant Program for Sweet Home Economic Development Group, Inc. for the period ended October 31, 2022. Response and Corrective Action Plan Finding No. 2022-001 Reporting ? Significant Deficiency The Organization will obtain a program-specific audit for each year that it meets the audit requirement of 45 CFR 75.501. I will be responsible for ensuring that appropriate adjustments have been made as needed. If you have any questions, please contact me via email PEGGY@OREGONJAMBOREE.COM. Sincerely, PEGGY CURTIS OFFICE MANAGER Sweet Home Economic Development Group, Inc.

View Audit 45685

Finding 44452 (2022-002)

Material Weakness 2022

Seniors Hospitality Center, Inc.

ID

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.512

Corrective Action Plan: In response to the finding labeled 2022-02, the Organization has begun to improve its processes to close year-end books in a timely manner and produce financial statements in a manner that accommodates a single audit filing within published timeframes.

View Audit 45683

Finding 44450 (2022-001)

Material Weakness 2022

Pierce County Housing Authority

WA

HUD Housing Programs Internal Control / Segregation of Duties Procurement, Suspension & Debarment

Corrective action the auditee plans to take in response to the finding: We applied for set aside funding from HUD for this issue as an unforeseen circumstance and awarded $25,000. Although insufficient in amount, we added a part-time admin assistant and a full-time second HQS inspector. Both posit...

Corrective action the auditee plans to take in response to the finding: We applied for set aside funding from HUD for this issue as an unforeseen circumstance and awarded $25,000. Although insufficient in amount, we added a part-time admin assistant and a full-time second HQS inspector. Both positions continue in our 2023 budget. Anticipated date to complete the corrective action: The corrective action was completed in the first quarter of 2023, and PCHA is in full compliance as of the second quarter of 2023.

View Audit 45678

Finding 44443 (2022-001)

Material Weakness 2022

Saguache County Community Council, Inc.

CO

Reporting

Finding 2022-001:Head Start CFDA No. 93.600 U.S. Department of Health and Human Services Compliance Requirement: Reporting Grant No.: 08CH011429-02-02 Type of finding: Internal Control (material weakness) and compliance (material noncompliance) Recommendation: The Organization shoul...

Finding 2022-001:Head Start CFDA No. 93.600 U.S. Department of Health and Human Services Compliance Requirement: Reporting Grant No.: 08CH011429-02-02 Type of finding: Internal Control (material weakness) and compliance (material noncompliance) Recommendation: The Organization should develop a system of internal control over compliance including a review process to ensure compliance with reporting requirements. Action Taken: Executive Director and SCCC Board will review internal controls for reviewing all federal reports. Rural School Finance will be utilized to insure proper oversight moving forward. If the U.S. Department of Health and Human Services has questions regarding this plan, please call the responsible party listed below. Sincerely yours, Andrew Masterson, Executive Director

View Audit 46700

Finding 44436 (2022-001)

Significant Deficiency 2022

Augustana College

IL

Student Financial Aid Reporting Significant Deficiency

Student Financial Aid Cluster ? Assistance Listing No.: Various Recommendation: We recommend the College review its procedures and policies surrounding reporting status changes to NSLDS to ensure their current process in place is reporting accurate effective dates to NSLDS. Explanation of disagree...

Student Financial Aid Cluster ? Assistance Listing No.: Various Recommendation: We recommend the College review its procedures and policies surrounding reporting status changes to NSLDS to ensure their current process in place is reporting accurate effective dates to NSLDS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The financial aid office and the registrar?s office will collaborate with one another to ensure that files transmitted to the National Student Clearinghouse contain accurate enrollment information, including program begin and end dates. Collaborative measures include monthly samples of withdrawn students to compare institutional information to the NSC file and then reconciling the sampled records to NSLDS. At the end of each semester the program begin and end dates will be tested for a larger sample of unofficial withdrawals and students who cease enrollment from one term to the next to ensure accurate reporting. Name of the contact person responsible for corrective action: John Cage, Director of Financial Aid Planned completion date for corrective action plan: January 31, 2023

View Audit 44415

Finding 44421 (2022-001)

Material Weakness 2022

Grace Place for Children and Families, Inc.

FL

Material Weakness Reporting Internal Control / Segregation of Duties

MATERIAL WEAKNESS 2022-001 Material Weakness in Internal Control Over Financial Reporting The organization should record their in-kind donations and distributions of food donated for the food pantry program at the fair market value of the donations. Explanation of disagreement with audit finding: Th...

MATERIAL WEAKNESS 2022-001 Material Weakness in Internal Control Over Financial Reporting The organization should record their in-kind donations and distributions of food donated for the food pantry program at the fair market value of the donations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Grace Place will record in-kind donations and distributions of food donated for the food pantry program at the fair market value of the donations. Name(s) of the contact person(s) responsible for corrective action: Jerri Kautsky Planned completion date for corrective action plan: Effective immediately with the fiscal year ending July 31, 2022 and going forward.

View Audit 52659

Finding 44420 (2022-002)

Significant Deficiency 2022

Boys and Girls Clubs of the Coastal Plain, Inc.

NC

Reporting Cash Management

Audit Finding: The Schedule of Expenditures of Federal Awards (SEFA) is prepared using source information other than the financial reports generated by the accounting system. As a result, the Organization's internally prepared SEFA did not agree to the Organization's financial records. The SEFA was ...

Audit Finding: The Schedule of Expenditures of Federal Awards (SEFA) is prepared using source information other than the financial reports generated by the accounting system. As a result, the Organization's internally prepared SEFA did not agree to the Organization's financial records. The SEFA was prepared and reconciled to the amount of cash drawdowns for the year rather than total expenditures incurred for the year. This could result in a material misstatement in the SEFA. Recommendation: The SEFA should be prepared and reconciled to the general ledger by an employee knowledgeable of the grant activity for the year. Someone other than the preparer should review the SEFA for accuracy and completeness to identify any errors and maintain proper internal controls over the preparation of the SEFA. Corrective Action Taken: Management has hired an individual who specializes in federal programs who will be responsible for reviewing the SEFA in the future. The CFO will also have the Senior Accountant review the SEFA for correctness prior to submission! Expected Completion Date: June 30, 2023

View Audit 52410

Finding 44418 (2022-001)

Significant Deficiency 2022

Carole Robertson Center for Learning

IL

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2022-001: Failure to submit the required Federal Funding Accountability and Transparency Act (FFATA) report by the end of the month following an award to a subrecipient results in noncompliance with 2CFR Part 170. Failure to submit annual SF-429 report results in noncompliance with requireme...

Finding 2022-001: Failure to submit the required Federal Funding Accountability and Transparency Act (FFATA) report by the end of the month following an award to a subrecipient results in noncompliance with 2CFR Part 170. Failure to submit annual SF-429 report results in noncompliance with requirements. Corrective Actions Taken or Planned: Management concurs with this finding. This is a new requirement for Carole Robertson Center for Learning related to its Head Start/Early Head Start grant. As a recent Office of Head Start grantee, we were unaware of this reporting requirement. We have amended our internal controls to add the FFATA report and the SF-429 report on December 31 each year in our newly created Finance Department Compliance Calendar. Further, we have pursued additional trainings and resources for new Head Start grantees to ensure compliance with reporting requirements. In addition, a system of oversight and monitoring of the Compliance Calendar will be established to provide an additional layer of review for these reports. Implementation is planned for completion by April 30th, 2023. The contact person is Peg Heslinga, Chief Financial Officer.

View Audit 52407

Finding 44415 (2022-001)

Significant Deficiency 2022

Wesleyan College

GA

Reporting Significant Deficiency § 200.328 § 200.329

Finding Number: 2022-001 Untimely and Inaccurate Reporting - Planned Corrective Action: Management met with assigned Department of Education grant representative via telephone and received instructions for submitting revised quarterly HEERF reports. The Controller will revise all applicable quart...

Finding Number: 2022-001 Untimely and Inaccurate Reporting - Planned Corrective Action: Management met with assigned Department of Education grant representative via telephone and received instructions for submitting revised quarterly HEERF reports. The Controller will revise all applicable quarterly reports for review and approval by the Chief Financial Officer. Management will re-submit the reports to the Department and post on the College's website as required. Person Responsible for Corrective Action Plan: Quintress Hollis (Controller). Anticipated Date of Completion: April 30, 2023.

View Audit 50707

Finding 44414 (2022-001)

Significant Deficiency 2022

Yeshiva of MacHzikai Hadas

NY

Reporting Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN Finding Number 2022.1 ? Accuracy in public posting of its Student Aid Portion Reports, and Quarterly Budget and Expenditure Reports. Higher Education Emergency Relief Fund (HEERF) Cluster, Listing Number 84.425, Grant Period -Year Ended June 30, 2022 I concur with the finding ...

CORRECTIVE ACTION PLAN Finding Number 2022.1 ? Accuracy in public posting of its Student Aid Portion Reports, and Quarterly Budget and Expenditure Reports. Higher Education Emergency Relief Fund (HEERF) Cluster, Listing Number 84.425, Grant Period -Year Ended June 30, 2022 I concur with the finding and recommendation. The College has implemented procedures to increase controls over reporting.

View Audit 50703

Finding 44411 (2022-001)

None 2022

Independence Communities INC

TX

Reporting Internal Control / Segregation of Duties

2022 Corrective Action Plan Audit Finding 2022-01: There was a shortfall in the monthly deposits to the replacement reserve due to the December 2022 deposit not being made in a timely manner. We have made up the shortfall in January 2023 and in the future, will ensure the monthly deposits are done i...

2022 Corrective Action Plan Audit Finding 2022-01: There was a shortfall in the monthly deposits to the replacement reserve due to the December 2022 deposit not being made in a timely manner. We have made up the shortfall in January 2023 and in the future, will ensure the monthly deposits are done in a timely manner. Name and Title of contact person responsible for corrective action: Steve Colella, Making a Difference in Property Management, LLC Management Agent 6800 Park Ten Blvd, Ste 184-W San Antonio, TX 78213

View Audit 50567

Finding 44399 (2022-007)

Significant Deficiency 2022

Cedar Grove-Belgium Area School District

WI

Internal Control / Segregation of Duties Cash Management HUD Housing Programs

Reporting There is no disagreement with the finding. Management will review procedures going forward.

View Audit 47284

Finding 44369 (2022-001)

Significant Deficiency 2022

New River Community Action Inc.

VA

Reporting Equipment & Real Property Management

U. S. Department of Health and Human Services - Head Start Program - Assistance Listing #93.600 -Finding 2022-001 - Reporting Criteria: Proper reporting should be completed and filed timely by the agency. Condition: During 2022, the SF-429 for Real Property report was not filed timely. The S...

U. S. Department of Health and Human Services - Head Start Program - Assistance Listing #93.600 -Finding 2022-001 - Reporting Criteria: Proper reporting should be completed and filed timely by the agency. Condition: During 2022, the SF-429 for Real Property report was not filed timely. The SF-429 for Real Property was due July 30, 2022 and was not filed until January 9, 2023. Corrective Action Plan: As stated, the SF-429 was filed late for year ending May 31, 2022. A calendar reminder will be set up a month before the next report is due to ensure the reports are filed in a timely manner. Person Responsible: Michelle Cox, Chief Financial Officer Timing for Implementation: Immediately

View Audit 46894

Finding 44358 (2022-002)

Significant Deficiency 2022

Prairie-Hills Elementary School District 144

IL

School Nutrition Programs Cash Management Reporting § 200.516

Prairie-Hills Elementary School District 144 07-016-1440-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS21 Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022- 002 Condition: The District reported the wrong month of meal counts for March 2022. As a result...

Prairie-Hills Elementary School District 144 07-016-1440-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS21 Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022- 002 Condition: The District reported the wrong month of meal counts for March 2022. As a result, the March 2022 claim for meals served did not match the March 2022 meal counts retained by the District. The February 2022 meal counts were submitted once in February 2022 and then again for the March 2022 reporting period. Plan: Prior to reports being transmitted, the District Project Coordinator (as a third set of eyes) will review the meal count report for each month. An additional review of the meal count before transmission will avoid incorrect meal counts being reported. Anticipated Date of Completion: 11/30/2022 Name of Contact Person: Terry O?Brien; Chief School Business Official

View Audit 40494

Finding 44305 (2022-003)

Material Weakness 2022

Southern California Regional Rail Authority/metrolink

CA

Reporting Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.502

Finding 2022-003 Federal Transit Cluster - SEFA Management?s or Department?s Response: Management agrees. Views of Responsible Officials and Corrective Action: SCRRA will document the process to review the SEFA from prior year. Compare the SEFA to the final Single Audit Report to ensure the end...

Finding 2022-003 Federal Transit Cluster - SEFA Management?s or Department?s Response: Management agrees. Views of Responsible Officials and Corrective Action: SCRRA will document the process to review the SEFA from prior year. Compare the SEFA to the final Single Audit Report to ensure the ending balances tie back to the Single Audit Report, before starting the current year?s SEFA. Name of Responsible Person: Thelma Bloes Implementation Date: June 30, 2023

View Audit 44901

Finding 44280 (2022-002)

None 2022

Tupper Lake Central School District

NY

Reporting

2022-002 Submission of Data Collection Form June 30, 2022 Summary of finding: Tupper Lake Central School District?s SF-SAC Data Collection Form for the year ended June 30, 2022 was due March 31, 2023. The District is late in filing SF-SAC Data Collection Form. The Single Audit must be performed by...

2022-002 Submission of Data Collection Form June 30, 2022 Summary of finding: Tupper Lake Central School District?s SF-SAC Data Collection Form for the year ended June 30, 2022 was due March 31, 2023. The District is late in filing SF-SAC Data Collection Form. The Single Audit must be performed by an independent auditor and the reporting package (which includes the audit report) must be submitted to the Federal Audit Clearinghouse within 30 days after the District receives the audit report or nine months from the District?s fiscal year end. Statement of Concurrence or Nonconcurrence: We agree with the finding of the independent auditor. Corrective action plan: As previously mentioned in corrective action plan 2022-001 this matter has been addressed with the FEH BOCES business office services. All work flow is being completed in a timely manner and the financials going forward will be closed and completed in a as required. The audit for 22-23 school year has already been scheduled for August 2023 and all deadlines for audit completion, state aid and NYS audit survey?s will be completed by the deadlines set forth from NYSED.

View Audit 38517

Finding 44278 (2022-001)

Significant Deficiency 2022

La Salle University

PA

Reporting Student Financial Aid Significant Deficiency

Student Financial Assistance Cluster ? CFDA No. 84.268 Recommendation: We recommend the University evaluate its procedures and review policies in overseeing submissions to NSLDS completed by the third-party servicer. Additionally, we recommend the University review its policies and procedures on rep...

Student Financial Assistance Cluster ? CFDA No. 84.268 Recommendation: We recommend the University evaluate its procedures and review policies in overseeing submissions to NSLDS completed by the third-party servicer. Additionally, we recommend the University review its policies and procedures on reporting enrollment information to the NSLDS to ensure that all relevant information is being captured and reported timely in accordance with applicable regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To ensure data accuracy, the Office of the University Registrar will review, evaluate, and update their current enrollment reporting procedures, as well as assess how reported data is verified and updated. Name(s) of the contact person(s) responsible for corrective action: Shivanthi Anandan, Provost Planned completion date for corrective action plan: April 28, 2023

View Audit 48653

Finding 44276 (2022-002)

Significant Deficiency 2022

La Salle University

PA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Student Financial Assistance Cluster ? CFDA No. 84.063, 84.268 Recommendation: We recommend the University evaluate its policies and procedures around reporting disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding:...

Student Financial Assistance Cluster ? CFDA No. 84.063, 84.268 Recommendation: We recommend the University evaluate its policies and procedures around reporting disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The development of a Pell report and process through the University?s Student Information System (BANNER) is the priority to address and ensure timely and accurate PELL reporting to COD. When the reports are received back from COD, any exceptions that are identified will be corrected by the next COD file submission. Any exceptions that cannot be resolved before the next COD file submission will be escalated. This process ensures that any new Pell disbursements are identified and reported to COD weekly, in order to remain within the 15-day requirement for Pell reporting. Name(s) of the contact person(s) responsible for corrective action: Jennifer Houseman, Director of Financial Aid Planned completion date for corrective action plan: April 28, 2023

View Audit 48653

Finding 44270 (2022-002)

Significant Deficiency 2022

Cornish College of the Arts and Cornish Foundation

WA

Student Financial Aid Reporting Significant Deficiency

2022-002 Student Financial Aid ? Assistance Listing No. 84.SFA Recommendation: CLA recommends the College implement a procedure to ensure the program begin date aligns with the first date of attendance, and inquire with the Clearinghouse when Effective Dates per NSLDS do not match the College's rec...

2022-002 Student Financial Aid ? Assistance Listing No. 84.SFA Recommendation: CLA recommends the College implement a procedure to ensure the program begin date aligns with the first date of attendance, and inquire with the Clearinghouse when Effective Dates per NSLDS do not match the College's records. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Corrective Reports to National Student Clearinghouse: The Assistant Registrar will submit corrective reports to the National Student Clearinghouse (NSC) within one day of receipt of the error file to ensure compliance with reporting timelines. Candidates for Graduation: Completed Graduates: The Assistant Registrar will ensure that the Exit date field and Withdrawal date field for all graduation candidates are updated within 45 days of the last day of the term. Candidates who successfully complete all degree requirements are coded in Jenzabar as GR for graduation. The student record is sealed, and a final transcript is printed. The Assistant Registrar will run the special NSC Graduation Report as an ad hoc report periodically throughout the 45-day period. Candidates who do not complete: The Assistant Registrar will ensure that the Exit field date and the Withdrawal field date is updated for all candidates who do not complete their degree requirements within 45 days of the last day of the term. The departure reason will be updated as NR for non-returning (with the subheading of LOA if appropriate). The Assistant Registrar will run a report for the NSC on the 15th of each month as scheduled (May 15, June 15, etc.). Candidates who do not graduate will be reported to the NSC via the standard monthly report run on the 15th of each month. Enrolled Spring Students who do not register for the fall term: The Assistant Registrar will ensure that all students who are not registered for the fall term by June 5th are coded with the enrollment status of NR (non-returning) in Jenzabar. The Withdrawal and Exit fields in Jenzabar will be updated with the last date of attendance/last day of the term. The Assistant Registrar updates the National Student Clearinghouse (NSC) on the 15th of each month, and NSC subsequently updates the National Student Loan Data System (NSLDS). Students that register for the fall term after June 5th will be updated in Jenzabar, their WD and Exit dates will be revised, and the NSC updated of the new status. Name(s) of the contact person(s) responsible for corrective action: Adrienne Bolyard Dean of Academic Services and Registrar Planned completion date for corrective action plan: The completion date for this corrective action was executed February 24, 2023. This plan will be in effect going forward.

View Audit 48651

Finding 44268 (2022-002)

None 2022

City of Winston-Salem

NC

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking

Finding 2022-002 ? Reporting Non-Material Non-Compliance Responsible Person: Marla Newman, Director of Community Development Action: The City will ensure that all subrecipients are reported (as we have a clearer understanding of the designation), will retain additional backup to support the numbers ...

Finding 2022-002 ? Reporting Non-Material Non-Compliance Responsible Person: Marla Newman, Director of Community Development Action: The City will ensure that all subrecipients are reported (as we have a clearer understanding of the designation), will retain additional backup to support the numbers being reported, and will maintain a hard copy of all reports at the time of submission. In this case, the report was submitted timely, and the report was expected to be available on the grantor website, but due to technical issues within the grantor?s (Treasury) website, the report could not be accessed and downloaded at the time of the audit. The City will continue to carefully review grant agreements to ensure all applicable reporting requirements are being followed. Anticipated Completion Date: December 2022

View Audit 44406

Finding 44255 (2022-001)

Material Weakness 2022

City of Winston-Salem

NC

Allowable Costs / Cost Principles Cash Management Material Weakness

Finding 2022-001 - Allowable Costs/Activities, Period of Availability and Reporting; Material Weakness Responsible Person: Toneq? McCullough, Director of Transportation Action: During fiscal year 2022, the City?s Department of Transportation recognized a need for additional controls in reviewing and...

Finding 2022-001 - Allowable Costs/Activities, Period of Availability and Reporting; Material Weakness Responsible Person: Toneq? McCullough, Director of Transportation Action: During fiscal year 2022, the City?s Department of Transportation recognized a need for additional controls in reviewing and approving contractor invoices prior to submission to the Finance Department for payment. While additional controls were implemented during the year for non-payroll expenditures, developing a similar procedure for payroll invoices was inadvertently overlooked. As of September 2022, the City updated the process by which payroll invoices are approved and paid and the invoices are now approved by the Director of Transportation. The City?s Department of Transportation will begin reviewing and approving the non-financial information in the Annual Operating Statistics Report as of November 2022. Anticipated Completion Date: November 2022

View Audit 44406

Finding 44253 (2022-001)

Material Weakness 2022

Pennswood Village

PA

Questioned Costs Material Weakness Reporting

Finding 2022-001 Condition The Company did not complete the PRF reporting in accordance with the U.S. Department of Health and Human Services guidance. The Company excluded from patient care revenue the amount attributable to independent living and assisted living related services provided to resi...

Finding 2022-001 Condition The Company did not complete the PRF reporting in accordance with the U.S. Department of Health and Human Services guidance. The Company excluded from patient care revenue the amount attributable to independent living and assisted living related services provided to residents. Additionally, the report did not contain a documented review and approval of the reports prior to submission. Clerical errors were identified during testing totaling $25,179 and expenses were counted twice in error totaling $38,423 Corrective Action Plan Corrective Action Planned: The Company agrees with the finding. It is believed that verifiable lost revenues were more than sufficient to fully cover the funds received even eliminating these expenditures. Nonetheless, if any additional similar funding is ever sought or received, the Company will implement policies and procedures to ensure there is appropriate review of the submissions and lost revenue calculations. The Company agrees with the finding and will implement procedures to ensure an individual who is responsible for reporting will remain current on compliance requirements and review final reports and the related inputs prior to submission. Specifically, the Company will verify independent living unit revenues are included in the lost revenues? calculation. Name(s) of Contact Person(s) Responsible for Corrective Action: Daniel Murray, CEO and Timothy McQuaid, CFO Anticipated Completion Date: completed

View Audit 44404 Questioned Costs: $1

Finding 44250 (2022-003)

Significant Deficiency 2022

Syracuse Housing Authority

NY

HUD Housing Programs Reporting § 200.343

Name of Auditee: Syracuse Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: June 30, 2022 CAP Prepared by: William Killory, Chief Financial Officer Phone: (315) 470-4330 (A) Current Findings on the Schedule of Findings and Questioned Costs (3) Finding 2022-003...

Name of Auditee: Syracuse Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: June 30, 2022 CAP Prepared by: William Killory, Chief Financial Officer Phone: (315) 470-4330 (A) Current Findings on the Schedule of Findings and Questioned Costs (3) Finding 2022-003 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation, please see below for action taken. (b) Action taken - Closeout of CFP grants and all related reports will be handled by the Comptroller and CFO on a going forward basis in a timely manner subsequent to the grant being fully expended. The Authority will also familiarize ourselves with the Capital Fund Guidebook to ensure reporting requirements are being met. (c) Planned implementation date of correct action - Completed by June 30, 2023

View Audit 40393

Finding 44249 (2022-001)

Significant Deficiency 2022

Delta Sigma Theta Sorority Inc.

DC

Procurement, Suspension & Debarment Reporting Significant Deficiency

Finding 2022-001: Significant Deficiency over Financial Reporting Responsible Official?s Response and Corrective Action Plan The Board approved a new Credit Card Policy for the Sorority in May 2021. Credit cards are an integral part of the mix of instruments available for managing payment relationsh...

Finding 2022-001: Significant Deficiency over Financial Reporting Responsible Official?s Response and Corrective Action Plan The Board approved a new Credit Card Policy for the Sorority in May 2021. Credit cards are an integral part of the mix of instruments available for managing payment relationships with vendors. At present, the Sorority maintains only three (3) sponsored credit cards. Generally, payments to vendors through credit card instruments account for less than three percent (3%) of all expenditures processed by the organization. Nevertheless, we recognize and acknowledge that a material risk of exposure is present. To mitigate this risk, the Sorority has established a Board-level committee whose sole responsibility was to establish a set of policies and guidelines around: 1. Who may have access to Sorority-sponsored credit cards, 2. The range of limits that will be available to staff on individual cards, 3. The frequency of required reconciliations by the Accounting and Finance Department, 4. The chains of approval that will be required for each in the range of limits established by the Board; and 5. The consequence(s) of deviation from the Board?s mandated Policy. The Board?s guidelines are now published and available; however, no new cards will be issued in the near-term. Further, the Sorority?s Accounting Department continues its practice of conducting robust, monthly reviews of each line-item appearing on the three (3) credit card statements. The Team will continue to make certain that receipts are present for all expenditures that exceed $25; and will monitor the types of transactions processed via credit card to ensure their legitimacy. Planned Implementation Date of Corrective Action April 2023 Person(s) Responsible for Corrective Action Pamela R. Hill, Treasurer Meskerem Alemu, Sr. Accounting Manager

View Audit 39369

Finding 44245 (2022-008)

Significant Deficiency 2022

Randolph Southern School Corporation

IN

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

FINDING 2022-008: ESSER REPORTING The ESSER Data Collection Repoti was submitted to the IDOE in 2022 within the compliance period. Three people, Superintendent, Treasurer, and Deputy Treasurer all worked on this report. There were no other employees in Central Office to review or cross check this re...

FINDING 2022-008: ESSER REPORTING The ESSER Data Collection Repoti was submitted to the IDOE in 2022 within the compliance period. Three people, Superintendent, Treasurer, and Deputy Treasurer all worked on this report. There were no other employees in Central Office to review or cross check this report for internal control prior to submission. Corrective Action Plan: Central Office staff will print off the report, list the person that prepared the report, and sign the report for FY2023.

View Audit 48843

Corrective Action Plans

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