Corrective Action Plans

Finding 37859 (2022-004)

Significant Deficiency 2022

Door County Economic Development Corporation

WI

Subrecipient Monitoring Reporting Significant Deficiency

2022-004 Special Reporting Supporting Documentation Reporting ? Economic Development Assistance?Revolving Loan Fund ? CFDA No. 11.307 Recommendation: Door County Economic Development Corporation should create an internal monitoring system to document future review of the ED-209 reports and verify t...

2022-004 Special Reporting Supporting Documentation Reporting ? Economic Development Assistance?Revolving Loan Fund ? CFDA No. 11.307 Recommendation: Door County Economic Development Corporation should create an internal monitoring system to document future review of the ED-209 reports and verify that supporting documentation is attached and retained for review during future audits and to also ensure future reports are filed prior to their due date. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Staff will continue working to ensure that all activities related to federal award programs are filed in a timely manner and retained for review. Name(s) of the contact person(s) responsible for corrective action: Michelle Lawrie Planned completion date for corrective action plan: Ongoing

View Audit 28721

Finding 37858 (2022-005)

Significant Deficiency 2022

City of Williston

ND

Reporting

Contact Person ? Hercules Cummings, Finance Director Corrective Action Plan ? Management will make a greater effort to review reports prepared by consultants. Completion Date ? December 31, 2023

View Audit 27002

Finding 37857 (2022-004)

Significant Deficiency 2022

Ainsworth Airport Authority

NE

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

The Authority relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The Authority reviews schedule of expenditures of federal awards and approves all adjustments.

View Audit 25541

Finding 37849 (2022-002)

Significant Deficiency 2022

Umatilla Morrow Head Start, Inc.

OR

Procurement, Suspension & Debarment Reporting Significant Deficiency

Our fiscal policies and procedures have been updated and are set to be approved by our boards on February 28, 2023. The updates included specifications on purchasing and journal entry policies and procedures, requiring that no one individual can carry out a single transaction, but that a series of a...

Our fiscal policies and procedures have been updated and are set to be approved by our boards on February 28, 2023. The updates included specifications on purchasing and journal entry policies and procedures, requiring that no one individual can carry out a single transaction, but that a series of approvals and reviews will occur before a transaction is completed. These procedures will ensure accuracy of the transactions. Once the updated policies and procedures have been approved, the entire fiscal staff, Chief Executive Officer and Directors will be thoroughly trained on the updated policies and procedures before April 1, 2023. Responsible parties: Chief Fiscal Officer, Chief Executive Officer

View Audit 33476

Finding 37801 (2022-001)

Significant Deficiency 2022

Coordinated Living of Southern Nevada, Inc.

NV

Reporting Significant Deficiency Internal Control / Segregation of Duties

U.S. Department of Housing and Urban Development Coordinated Living of Southern Nevada, Inc. respectively submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: RubinBrown LLP 10801 W Charleston Blvd., Suite 300 L...

U.S. Department of Housing and Urban Development Coordinated Living of Southern Nevada, Inc. respectively submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: RubinBrown LLP 10801 W Charleston Blvd., Suite 300 Las Vegas, NV 89135 Audit Period: For the year ended December 31, 2022 The finding from the December 31, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Finding ? Federal Awards Audit Significant Deficiency 2022-001 Beneficiary Reporting Auditor?s Recommendation: We recommend that a responsible employee review and all HOME Program Housing Beneficiary Reports for accuracy prior to their submission to the applicable oversite agency. The review should be documented. Action Taken: In order to ensure the accuracy of the HOME Program Housing Beneficiary Reports, the reports will be routed to our director of Low-Income Housing Tax Credit and Compliance, who will review each report in detail. Once she has approved the reports, she will initial the reports and then they will be sent to either the City of Las Vegas or Clark County, as required. The director will also review all reports that have been submitted in 2023 and submit any corrections as necessary.

View Audit 32651

Finding 37796 (2022-104)

Material Weakness 2022

Maricopa County Community College District

AZ

Questioned Costs Reporting Special Tests & Provisions § 200.303

Assistance Listing number and name: 84.031 Higher Education ? Institutional Aid Award numbers and years: P031S150032, October 1, 2015 through September 30, 2021 P031S150098, October 1, 2015 through September 30, 2021 P031S160090, October 1, 2016 through September 30, 2023 P031S190167, October 1...

Assistance Listing number and name: 84.031 Higher Education ? Institutional Aid Award numbers and years: P031S150032, October 1, 2015 through September 30, 2021 P031S150098, October 1, 2015 through September 30, 2021 P031S160090, October 1, 2016 through September 30, 2023 P031S190167, October 1, 2019 through September 30, 2024 P031S200096, October 1, 2020 through September 30, 2025 P031S200081, October 1, 2020 through September 30, 2025 P031C210057, October 1, 2021 through September 30, 2026 P031C210077, October 1, 2021 through September 30, 2026 Federal Agency: U.S. Department of Education Compliance Requirements: Reporting and special tests and provisions Questioned costs: Unknown Name of contact persons: Kristina Winterstein, Associate Controller Anticipated completion date: December 31, 2023 The District is aware of the importance of ensuring that all reporting related to federal monies is presented accurately and in accordance with federal regulations. The District will work with the MCCCD Foundation to review its current endowment agreements as well as the Foundation?s policies and procedures with regard to the investment of its U.S. Department of Education (ED) federal endowment funds to ensure compliance with current federal endowment regulations. Effective December 1, 2022, the District developed procedures to ensure that endowment reports are reviewed and submitted to ED on an annual basis and has designated the District?s Grants Accounting Manager as the central District employee who will monitor report submission and compliance with all applicable regulations. The District will continue to work with ED to gain access to online reporting and submission tools to ensure timely submission of required reports.

View Audit 29977 Questioned Costs: $1

Finding 37781 (2022-101)

Material Weakness 2022

Maricopa County Community College District

AZ

Questioned Costs Student Financial Aid Special Tests & Provisions § 200.303

Cluster Name: Student Financial Assistance Cluster Assistance Listing number and name: 84.007 Federal Supplemental Educational Opportunity Grants 84.033 Federal Work-Study Program 84.038 Federal Perkins Loan Program-Federal Capital Contributions 84.063 Federal Pell Grant Program 84.268 Fed...

Cluster Name: Student Financial Assistance Cluster Assistance Listing number and name: 84.007 Federal Supplemental Educational Opportunity Grants 84.033 Federal Work-Study Program 84.038 Federal Perkins Loan Program-Federal Capital Contributions 84.063 Federal Pell Grant Program 84.268 Federal Direct Student Loans Award Year: July 1, 2021 through June 30, 2022 Federal Agency: U.S. Department of Education Compliance Requirements: Special tests and provisions Questioned Costs: Unknown Name of Contact Persons: Annette Linders, District Director of Financial Aid Operations and Compliance Anticipated Completion Date: December 31, 2023 The Maricopa County Community College District understands the importance of reporting accurate student enrollment statuses and all student enrollment status changes to the National Student Loan Database (NSLDS) for the Pell and Direct Loan programs within 60 days. The District will continue to monitor its Student Financial Aid (SFA) offices? adherence to Districtwide policies and procedures and enhance internal controls to ensure SFA office?s timely review, verification, and corrections to identified data prior to submitting the data to the NSLDS. District and college collaborations are being optimized; training and communications with emphasis on timeliness and completeness continue to be enhanced; and a centralized repository of enrollment reporting resources has been prepared and made available to staff.

View Audit 29977 Questioned Costs: $1

Finding 37774 (2022-025)

Material Weakness 2022

State of Vermont

VT

Subrecipient Monitoring Material Weakness Reporting § 200.303

Corrective Action Plan: To address the accuracy and timeliness of our entries into the FFATA system, we will use the USASPENDING.GOV website to assist us in reconciling what has been entered into the FFATA system. This will allow us to ensure that our grant ledgers agree with what is entered into F...

Corrective Action Plan: To address the accuracy and timeliness of our entries into the FFATA system, we will use the USASPENDING.GOV website to assist us in reconciling what has been entered into the FFATA system. This will allow us to ensure that our grant ledgers agree with what is entered into FFATA. This will be a reconciliation completed at least quarterly (following SOV fiscal year quarters) and will be completed by the Deputy CFO or position assigned by the Deputy CFO. We will also implement a process that will have all the steps necessary for a grant award or an amendment to ensure it is posted properly within our internal files and the external systems. This will ensure that new awards and amendments get routed and entered in the FFATA system timely. Our finance team also attended a FFATA training on February 3, 2023 for additional training on the FFATA system. We will look into the Batch upload process which was described in that training. Position Responsible for Implementation of Corrective Action Name: Sean Cousino Position: Deputy CFO Email: sean.cousino@vermont.gov Phone Number: 802 595-3693 Date of Implementation of Corrective Action: First Reconciliation to be completed March/April 2023 Full Implementation June 1,2023

View Audit 30446

Finding 37772 (2022-023)

Significant Deficiency 2022

State of Vermont

VT

Questioned Costs Subrecipient Monitoring Reporting § 200.303

Corrective Action Plan: To address the accuracy and timeliness of our entries into the FFATA system, we will use the USASPENDING.GOV website to assist us in reconciling what has been entered into the FFATA system. This will allow us to ensure that our grant ledgers agree with what is entered into ...

Corrective Action Plan: To address the accuracy and timeliness of our entries into the FFATA system, we will use the USASPENDING.GOV website to assist us in reconciling what has been entered into the FFATA system. This will allow us to ensure that our grant ledgers agree with what is entered into FFATA. This will be a reconciliation completed at least quarterly (following SOV fiscal year quarters) and will be completed by the Deputy CFO or position assigned by the Deputy CFO. We will also implement a process that will have all the steps necessary for a grant award or an amendment to ensure it is posted properly within our internal files and the external systems. This will ensure that new awards and amendments get routed and entered in the FFATA system timely. Our finance team also attended a FFATA training on February 3, 2023 for additional training on the FFATA system. We will look into the Batch upload process which was described in that training. Position Responsible for Implementation of Corrective Action Name: Sean Cousino Position: Deputy Chief Financial Officer Email: sean.cousino@vermont.gov Phone Number: 802 595-3693 Date of Implementation of Corrective Action: First Reconciliation to be completed March/April 2023 Full Implementation June 1,2023

View Audit 30446 Questioned Costs: $1

Finding 37771 (2022-022)

Significant Deficiency 2022

State of Vermont

VT

Questioned Costs Reporting Cash Management § 200.302 § 200.303

Corrective Action Plan: We will be implementing a new process that is more automated to ensure accuracy and timeliness of our CMIA draws. We have created a new draw sheet that will be more easily loaded and will be reconciled a couple times a year. The Deputy CFO or person assigned by the Deputy C...

Corrective Action Plan: We will be implementing a new process that is more automated to ensure accuracy and timeliness of our CMIA draws. We have created a new draw sheet that will be more easily loaded and will be reconciled a couple times a year. The Deputy CFO or person assigned by the Deputy CFO will perform a reconciliation at least two times a year, with the first reconciliation being done before the end of FY 2023. We are currently using the new form and plan to be doing our draws in compliance with CMIA by 4/1/2023. We are also keeping all the backup for the draw electronically to allow for the review to be done more easily. Position Responsible for Implementation of Corrective Action Name: Sean Cousino Position: Deputy CFO Email: sean.cousino@vermont.gov Phone Number: 802 595-3693 Date of Implementation of Corrective Action: April 1st, 2023

View Audit 30446 Questioned Costs: $1

Finding 37769 (2022-021)

Significant Deficiency 2022

State of Vermont

VT

Subrecipient Monitoring Reporting § 200.303 § 200.332

Corrective Action Plan: The Agency has recognized a need to provide training and technical assistance to State Agencies and Departments. The Agency has created Uniform Guidance trainings that began in February 2023 and continue in March. These trainings include reference materials such as desk re...

Corrective Action Plan: The Agency has recognized a need to provide training and technical assistance to State Agencies and Departments. The Agency has created Uniform Guidance trainings that began in February 2023 and continue in March. These trainings include reference materials such as desk references, job aids, etc. As a follow-up to the training, we will be developing and delivering a subrecipient monitoring framework which includes tools to facilitate subrecipient risk assessments, subrecipient monitoring plans based on the initial risk assessment, testing of transaction records, desk reviews of low-risk subrecipients, and corrective action plans. Finally, we will be working to provide oversight and monitoring for agency adherence to subrecipient monitoring procedures, informed by program-level compliance risk assessment. Scheduled Completion Date of Corrective Action Plan: Completed: February 16, 2023: Uniform Guidance Training (Part 1) Expected: March, 2023: Uniform Guidance Training (Part 2) Expected: July, 2023: Subrecipient Monitoring Framework Provided to Agencies & Departments Expected: December, 2023: Sampling completed by Agency Expected: February, 2024: Post-Sampling Follow-up with Agencies and Departments Contacts for Corrective Action Plan: Doug Farnham Deputy Secretary, Agency of Administration Douglas.Farnham@vermont.gov (802) 585-8119 Holly S. Anderson Chief Financial Officer, Agency of Administration ? Financial Services Division Holly.S.Anderson@vermont.gov (802) 505-1177

View Audit 30446

Finding 37765 (2022-018)

Significant Deficiency 2022

State of Vermont

VT

Reporting Subrecipient Monitoring § 200.303 § 200.502

Corrective Action Plan: The Agency has recognized the need to improve our SEFA compilation process and has begun using a quarterly reconciliation process with all agencies and departments. We are currently reconciling data from VISION to the data submitted to the U.S. Treasury for ARPA-SLFRF Quart...

Corrective Action Plan: The Agency has recognized the need to improve our SEFA compilation process and has begun using a quarterly reconciliation process with all agencies and departments. We are currently reconciling data from VISION to the data submitted to the U.S. Treasury for ARPA-SLFRF Quarterly Reporting. We are using this new quarterly reconciliation process as a starting point to check Subrecipient expenditures against total expenditures, as well as reviewing Grant Accounts and reviewing Class Codes. We are checking all of our programs and looking at Beneficiaries vs. Subrecipients to ensure we are categorizing correctly at the macro level. There will be an enhanced collaboration internal to the Agency between the Department of Finance & Management and the Financial Services Division that will occur after agencies and departments submit their ACFR-9s used in the SEFA consolidation process to provide greater review and oversight. Scheduled Completion Date of Corrective Action Plan: Completed: February, 2023: Quarterly Reconciliation Process (VISION to Treasury) Expected: June, 2023: Subrecipient vs. Beneficiary classification review Expected: September, 2023: Collaboration between DFM and FSD for SEFA preparation

View Audit 30446

Finding 37752 (2022-012)

Material Weakness 2022

State of Vermont

VT

Internal Control / Segregation of Duties Material Weakness Reporting § 200.303

Corrective Action Plan: Prior to the onset of the COVID-19 pandemic, the Unemployment Insurance (UI) program was significantly underfunded by Congress and the USDOL leading to significantly reduced staffing levels. When the pandemic led to drastic increasing workload levels, the Department consciou...

Corrective Action Plan: Prior to the onset of the COVID-19 pandemic, the Unemployment Insurance (UI) program was significantly underfunded by Congress and the USDOL leading to significantly reduced staffing levels. When the pandemic led to drastic increasing workload levels, the Department consciously chose to prioritize ensuring that critical functions of the UI program were met and deprioritize other administrative aspects of the program, such as federal reporting. The Department continues to struggle with staffing challenges that have prevented the Department from cross training additional staff on these duties and having staff available to review and approve all USDOL required reports. The Department is currently working to implement organizational changes and implement policies and internal controls to address this issue. Scheduled Completion Date of Corrective Action Plan: December 31, 2023 Contacts for Corrective action Plan: Cameron Wood, UI Director Cameron.Wood@vermont.gov

View Audit 30446

Finding 37751 (2022-011)

Significant Deficiency 2022

State of Vermont

VT

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

To ensure complete accurate reporting into the FSRS, the Agency shall implement the following steps: 1. Responsible staff will review Training Resources on the FFATA Home Page on an ongoing basis. 2. When Grant Agreements and Amendments are executed, email notifications to staff will be saved fro...

To ensure complete accurate reporting into the FSRS, the Agency shall implement the following steps: 1. Responsible staff will review Training Resources on the FFATA Home Page on an ongoing basis. 2. When Grant Agreements and Amendments are executed, email notifications to staff will be saved from the Grants Management Analyst and reviewed the 3rd Monday of each month they are received by both the Grants Management Specialist and Supervisor. 3. Once review is completed and details confirmed, Grant Agreement & Amendment Data will be reported into FFATA, by the Grants Management Specialist. 4. After Reports are completed in FFATA for the Executed Grant Agreements and Amendments, Grants Management Specialist will send an email to both the Grants Management Analyst notifying completion of the Reports and also to Supervisor, to review reports that the grant, fund amounts, and obligation dates are correct. 5. If any errors, the Supervisor, will notify the Grants Management Specialist that changes are required ? repeat (4.) notification to Supervisor when corrections in FFATA are complete to review and verify. Scheduled Completion Date for Corrective Action Plan: Completed: February 1, 2023 Point of contact: Ann Karlene Kroll, Federal Programs Director, annkarlene.kroll@vermont.gov, 802-828-5225.

View Audit 30446

Finding 37749 (2022-009)

Significant Deficiency 2022

State of Vermont

VT

Cash Management Reporting Significant Deficiency § 200.303

The Department agrees with this finding and has implemented the following: ? Enhanced SF-271 policies and procedures to verify that detail line items agree with supporting documentation. The Department has improved its internal controls to ensure that SF-271 reports have been prepared accurately p...

The Department agrees with this finding and has implemented the following: ? Enhanced SF-271 policies and procedures to verify that detail line items agree with supporting documentation. The Department has improved its internal controls to ensure that SF-271 reports have been prepared accurately prior to submission and that the Federal share of reimbursement requests are calculated correctly. ? Distributed policies and procedures and trained staff to ensure understanding of the SF-271 process and federal reporting requirements. Completion Date: February 28, 2023 Summary Schedule of Prior Audit Findings: None Contact Person Responsible for Corrective Action: Kim Fedele, Financial Manager II

View Audit 30446

Finding 37736 (2022-008)

Significant Deficiency 2022

State of Vermont

VT

School Nutrition Programs Cash Management Reporting § 200.303

Corrective Action Plan: The Agency of Education?s new Child Nutrition grants management system, Harvest, now has the reports to back up the Federal FNS-10's built-in. In addition, Harvest now also retains a copy of each report created along with the backup for each report. Position Responsible ...

Corrective Action Plan: The Agency of Education?s new Child Nutrition grants management system, Harvest, now has the reports to back up the Federal FNS-10's built-in. In addition, Harvest now also retains a copy of each report created along with the backup for each report. Position Responsible for Implementation of Corrective Action Name: Sean Cousino Position: Deputy CFO Email: sean.couisno@vermont.gov Phone Number: 802 595-3693 Date of Implementation of Corrective Action: April 1, 2023

View Audit 30446

Finding 37735 (2022-007)

Material Weakness 2022

State of Vermont

VT

School Nutrition Programs Equipment & Real Property Management Special Tests & Provisions § 200.303

Corrective Action Plan: The AOE CNP team will be implementing a new procedure starting 3/1/23, which adds an additional internal control (quarterly review by a Grants Program Manager) and outlines specific steps that the Grants Management Specialist and Grants Program Manager will take in the event...

Corrective Action Plan: The AOE CNP team will be implementing a new procedure starting 3/1/23, which adds an additional internal control (quarterly review by a Grants Program Manager) and outlines specific steps that the Grants Management Specialist and Grants Program Manager will take in the event that there is a discrepancy. Position Responsible for Implementation of Corrective Action Name: Conor Floyd Position: Grant Programs Manager, Child Nutrition Programs Email: conor.floyd@vermont.gov Phone Number: 802-828-0310 Date of Implementation of Corrective Action: 3/1/23

View Audit 30446

Finding 37734 (2022-006)

Material Weakness 2022

State of Vermont

VT

Subrecipient Monitoring Material Weakness Reporting § 200.303

Corrective Action Plan: To address the accuracy and timeliness of our entries into the FFATA system, we will use the USASPENDING.GOV website to assist us in reconciling what has been entered into the FFATA system. This will allow us to ensure that our grant ledgers agree with what is entered into ...

Corrective Action Plan: To address the accuracy and timeliness of our entries into the FFATA system, we will use the USASPENDING.GOV website to assist us in reconciling what has been entered into the FFATA system. This will allow us to ensure that our grant ledgers agree with what is entered into FFATA. This will be a reconciliation completed at least quarterly (following SOV fiscal year quarters) and will be completed by the Deputy CFO or position assigned by the Deputy CFO. We will also implement a process that will have all the steps necessary for a grant award or an amendment to ensure it is posted properly within our internal files and the external systems. This will ensure that new awards and amendments get routed and entered in the FFATA system timely. Our finance team also attended a FFATA training on February 3, 2023 for additional training on the FFATA system. We will look into the Batch upload process which was described in that training. Position Responsible for Implementation of Corrective Action Name: Sean Cousino Position: Deputy Chief Financial Officer Email: sean.cousino@vermont.gov Phone Number: 802 595-3693 Date of Implementation of Corrective Action: First Reconciliation to be completed March/April 2023 Full Implementation June 1,2023

View Audit 30446

Finding 37733 (2022-003)

Significant Deficiency 2022

Rider University

NJ

Reporting Significant Deficiency Internal Control / Segregation of Duties

Higher Education Emergency Relief Fund ? Student Aid Portion? Assistance Listing No. 84.425E Recommendation: We recommend the University establish a system to review reports for accuracy as well as ensure timely posting in accordance with applicable reporting requirements. Explanation of disagreem...

Higher Education Emergency Relief Fund ? Student Aid Portion? Assistance Listing No. 84.425E Recommendation: We recommend the University establish a system to review reports for accuracy as well as ensure timely posting in accordance with applicable reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University has established a calendar reminder to ensure the report is completed and posted in a timely manner. Name(s) of the contact person(s) responsible for corrective action: Miranda Cole, Director of Financial Aid Planned completion date for corrective action plan: 3/23/2023

View Audit 30445

Finding 37724 (2022-002)

Significant Deficiency 2022

Rider University

NJ

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Federal Pell Grant Program, Federal Direct Student Loans ? Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the University review procedures around sending correct information to the NSLDS. In addition, we recommend the University develop a process to help better oversee the submi...

Federal Pell Grant Program, Federal Direct Student Loans ? Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the University review procedures around sending correct information to the NSLDS. In addition, we recommend the University develop a process to help better oversee the submissions completed by the third-party servicer. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Continued attendance in Clearinghouse webinars, corrected previous years? of Clearinghouse submissions that included student?s incorrect term end dates and will monitor the future warnings on the Clearinghouse Error Reports, will communicate the rejected records from NSLDS to Financial Aid and Admissions once received in an effort for all departments to work together in assisting students to confirm their SSN Name(s) of the contact person(s) responsible for corrective action: Jessica Novak, Justina Nicita & Susan Stefanick Planned completion date for corrective action plan: 3/14/2023 nd will send Financial Aid the NSLDS file for comparison.

View Audit 30445

Finding 37713 (2022-001)

None 2022

City of Cave Spring, Georgia

GA

Subrecipient Monitoring Cash Management Material Weakness § 200.502 § 200.510

Audit Period: Fiscal year ended June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule of findings and questioned costs. Findings - Financial Statement Audit M...

Audit Period: Fiscal year ended June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule of findings and questioned costs. Findings - Financial Statement Audit MATERIAL WEAKNESS None Reported SIGNIFICANT DEFICIENCY None Reported Findings - Federal Award Programs Audit MATERIAL WEAKNESS None Reported SIGNIFICANT DEFICIENCY None Reported Water and Waste Systems -ALN: 10.760 Finding: Schedule of Expenditures of Federal Awards Preparation Recommendation: Procedures should be implemented to ensure completion of an entry to the Schedule of Federal Expenditures of Federal Awards to achieve a reliable reporting of total expenditures for an audit period. Action Taken: We acknowledge our responsibility to present the Schedule of Expenditures of Federal Awards and related notes in accordance with Uniform Guidance requirements. To ensure future implementation of this requirement, the City of Cave Spring will record all expenditures on the schedule of federal expenditures.

View Audit 29350

Finding 37702 (2022-101)

Material Weakness 2022

Hotevilla Bacavi Community School

AZ

Subrecipient Monitoring Reporting § 200.327

Finding 2022-101 - Improve Internal Control over Reporting (Material Weakness) ? (Repeat Finding) FAL Numbers: 15.042 Program Titles: Indian School Equalization COVID-19 Indian School Equalization Condition and Context: The four quarterly reports were not filed within the 30 days required by ...

Finding 2022-101 - Improve Internal Control over Reporting (Material Weakness) ? (Repeat Finding) FAL Numbers: 15.042 Program Titles: Indian School Equalization COVID-19 Indian School Equalization Condition and Context: The four quarterly reports were not filed within the 30 days required by the contract. Also, the Uniform Guidance requires the submission of a single audit reporting package to the Federal Audit Clearinghouse within nine months of the auditee?s fiscal year end. Recommendation: The auditors recommended that the School establish a system of monitoring for the filing of all required reporting and that the chief school administrator review the monitoring list on a regular basis consistent with the timing of report filings. Contact Name: Renee Ramirez, Business Manager Corrective Action Planned: HBCS will establish a monitoring system for the filing of all required reporting. Additionally, the principal will review the system on a regular basis to ensure the timely filing of all reports. Anticipated Completion Date: June 30, 2023

View Audit 29644

Finding 37654 (2022-003)

Significant Deficiency 2022

Cornell College

IA

Matching / Level of Effort / Earmarking Reporting Significant Deficiency § 200.303

2022-003 HEERF Reporting ? Assistance Listing No. 84.425E, 84.425F Recommendation: We recommend that the College review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Explanation of disagreement with aud...

2022-003 HEERF Reporting ? Assistance Listing No. 84.425E, 84.425F Recommendation: We recommend that the College review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College will review their procedures around HEERF reporting and ensure someone is designated to review prior to uploading the reports. Name(s) of the contact person(s) responsible for corrective action: Kelly Flege Planned completion date for corrective action plan: update plan

View Audit 36236

Finding 37646 (2022-002)

Significant Deficiency 2022

Cornell College

IA

Student Financial Aid Reporting Significant Deficiency

2022-002 SCHER1 ? Assistance Listing No. 84.007, 84.033, 84.038, 84.063, 84.268, 84.379 Recommendation: We recommend that the College review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Explanation of ...

2022-002 SCHER1 ? Assistance Listing No. 84.007, 84.033, 84.038, 84.063, 84.268, 84.379 Recommendation: We recommend that the College review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College will continue to monitor errors within SCHEER 1 to ensure they are corrected within 10 days. Name(s) of the contact person(s) responsible for corrective action: Pam Perry Planned completion date for corrective action plan: The process was implemented in July 2021.

View Audit 36236

Finding 37643 (2022-001)

Material Weakness 2022

South Suburban College - Community College District #510

IL

Student Financial Aid Reporting

SECTION III ? FEDERAL AWARD FINDINGS AND QUESTIONS COSTS FINDING 2022-001 ? CONTROLS AND NONCOMPLIANCE OVER REPORTING Management?s Response The College accepts this finding and will add additional steps to reinforce established policies and procedures regarding timely submission of the COD inform...

SECTION III ? FEDERAL AWARD FINDINGS AND QUESTIONS COSTS FINDING 2022-001 ? CONTROLS AND NONCOMPLIANCE OVER REPORTING Management?s Response The College accepts this finding and will add additional steps to reinforce established policies and procedures regarding timely submission of the COD information. Plan The College?s Student Financial Aid department has developed additional steps to reinforce established policies and procedures regarding timely submission of the COD information. These steps are outlined below. Every Friday the Director (Manager in absence of Director) runs the FATP report and provides the report to the Manager. The Manager (Coordinator if Manager runs FATP) reviews sample of report and confirms via email to Director and Manager (if appropriate). The Manager (Coordinator in absence of Manager) sends sample the Business Office Every Tuesday the Business Office reviews sample in ASAI (Student Account History). If correct, the Business Office solicits final-signoff from Director of Financial Aid (Manager in absence of Director). The Director of Financial Aid (Manager in absence of Director) reviews and signs-off on the document and returns to the Business Office. Upon receipt of sign-off Business Office transmits funds to COD and prepares drawdown request. Anticipated Date of Completion 1/1/2023 Name of Contact Person Avianca Taylor

View Audit 34723

Corrective Action Plans

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