Corrective Action Plans

Finding 33633 (2022-001)

Significant Deficiency 2022

WI

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

Finding # 2022-001 Response We will review calculations and support for al payroll expenditures to ensure accuracy in future reporting. Management notes there was $46,841 of unreimbursed expenses. As a result, the lost revenue and allowable COVID related expenses exceeded funding retained after co...

Finding # 2022-001 Response We will review calculations and support for al payroll expenditures to ensure accuracy in future reporting. Management notes there was $46,841 of unreimbursed expenses. As a result, the lost revenue and allowable COVID related expenses exceeded funding retained after consideration of the payroll items noted in the finding. Responsible Party Jessica Grimm Estimated Completion 12/31/2023

View Audit 37500

Finding 33625 (2022-001)

Significant Deficiency 2022

Alexandria Borough Water Authority

PA

Internal Control / Segregation of Duties Reporting Significant Deficiency

FINDINGS - FINANCIAL STATEMENTS AUDIT 2022-001 Internal Control over Financial Reporting - Lack of Segregation of Duties ? Significant Deficiency Condition & Criteria: The small size of the Authority?s office staff does not allow for adequate segregation of duties. Standard practice regarding the ...

FINDINGS - FINANCIAL STATEMENTS AUDIT 2022-001 Internal Control over Financial Reporting - Lack of Segregation of Duties ? Significant Deficiency Condition & Criteria: The small size of the Authority?s office staff does not allow for adequate segregation of duties. Standard practice regarding the design of a good system of internal controls relies at least in part on a system of checks and balances accomplished by having different employees performing various functions within the accounting cycle. These checks and balances are not possible when the same person performs all of an interrelated series of tasks. Although the Authority does have some compensating controls in place, there are still a number of situations where one person is responsible for all aspects of a transaction. Planned Action: The Authority acknowledges the potential effects of this condition. However, for such a small organization as we are, the Authority believes that it would not be cost beneficial to hire additional personnel in order to provide for adequate segregation of duties. As a compensating control, the Board intends to continue its close involvement in, and oversight over, the financial transaction process.

View Audit 34391

Finding 33624 (2022-001)

Material Weakness 2022

Mary Lanning Memorial Hospital Association

NE

Reporting Internal Control / Segregation of Duties § 200.303

Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition...

Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition: The Hospital inadvertently miskeyed a number when reporting ?2022 actuals (calendar year)? patient care revenue within the Period 4 Department of Health and Human Services report submission process. Previous Response for Finding: Management agrees with the noted finding. Corrective Action: Management will continue to monitor and enhance its internal controls over federal award compliance to ensure proper reporting of revenue. Planned Completion Date: Ongoing Person Responsible: Shawn Nordby, CFO

View Audit 34389

Finding 33614 (2022-001)

Significant Deficiency 2022

Hospital Authority of Miller County

GA

Reporting Matching / Level of Effort / Earmarking

RE: Section III ? Federal Award Findings and Questioned Costs Condition: Significant Deficiency ? 2022-001 The Authority did not submit its annual budget, projected cashflow and audited financial statements to the USDA as specifically required within the Authority?s applic...

RE: Section III ? Federal Award Findings and Questioned Costs Condition: Significant Deficiency ? 2022-001 The Authority did not submit its annual budget, projected cashflow and audited financial statements to the USDA as specifically required within the Authority?s applicable agreement, via the RD-442-2, Statement of Budget, Income, and Equity report or other acceptable report. Management?s Corrective Action Plan: For the period under audit, the Authority did not submit the required financial information on a timely basis. However, after recognizing this issue, the required information was submitted to Linda Westberry, Area Specialist, on November 22, 2022. It was accepted as submitted. Going forward during the life of the loan, the Authority will put processes in place to comply with the requirements of their agreement with the USDA to submit on a timely basis all required financial and statistical data.

View Audit 32343

Finding 33602 (2022-001)

None 2022

Army West Point Athletic Association, Inc.

NY

Reporting § 200.512

Audit Finding: Pursuant to 2 CFR 200.512 Report submission, Army West Point Athletic Association Inc. (?AWPAA?) did not submit its FY2022 data collection form and reporting package by the earlier of 30 calendar days after receipt of the auditor' report(s), or nine months after the end of the audit p...

Audit Finding: Pursuant to 2 CFR 200.512 Report submission, Army West Point Athletic Association Inc. (?AWPAA?) did not submit its FY2022 data collection form and reporting package by the earlier of 30 calendar days after receipt of the auditor' report(s), or nine months after the end of the audit period. Root Cause Analysis: In July 2021, the Business Office experienced turnover as staff members departed for new employment opportunities. These departures were higher compensation, more favorable work environment (hybrid/full remote arrangements), as well as for profit and nonprofit opportunities outside of college athletics. The COVID-19 global pandemic also contributed to these departures as the organization had to reduce head count and execute voluntary salary furloughs over the course of four months. Even though the AWPAA COVID-19 countermeasures were temporary, the entire Business Office staff departed over a thirty--day period. In July 2022, the Business Office was fully staffed. Unfortunately, the FY2021 data collection form and reporting package were not completed and submitted until January 2023 or seven months after the end of FY2022. The cumulative effect of submitting the FY2021 data collection form and reporting package late caused a delay in AWPAA?s ability to complete FY2022?s submission by the required deadline. Corrective Action Plan: To complete the FY2022 financial statement audit on/by June 30, 2023. Furthermore, the Business Office will accelerate its financial statement and single audit preparations and engagements to submit its future data collection form and reporting package in a timely manner. Estimated Completion Date: Submit FY2022 data collection form and reporting package by June 30, 2023. Submit FY2023 data collection form and reporting package by November 30, 2023. Point of Contact: Wen-Kang Chang, Chief Financial Officer

View Audit 28489

Finding 33600 (2022-008)

Significant Deficiency 2022

Commonwealth of Massachusetts

MA

Special Tests & Provisions Reporting Significant Deficiency § 200.303

EXECUTIVE OFFICE OF LABOR AND WORKFORCE DEVELOPMENT 2022-008 Unemployment Insurance, COVID-19 ? Unemployment Insurance ? Assi...

EXECUTIVE OFFICE OF LABOR AND WORKFORCE DEVELOPMENT 2022-008 Unemployment Insurance, COVID-19 ? Unemployment Insurance ? Assistance Listing No. 17.225 Action taken in response to the finding: The IRS FUTA file was completed and sent to the IRS on 10/27/2022 and we received confirmation emails for the files from IRS on 10/27/2022. However, DUA e did not receive information as to whether the file passed the validity test at that time. If DUA had received information regarding the validity test when the Department sent the original transmission in October 2022, DUA would have had enough time to correct prior to IRS Deadline. We have updated our FUTA Certification Process accordingly. Name of the contact person responsible for corrective action: Basir Khalifa, Revenue Manager ? Employer liability and reports, DUA Planned completion date for corrective action plan: In effect now.

View Audit 31118

Finding 33599 (2022-007)

Significant Deficiency 2022

Commonwealth of Massachusetts

MA

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

EXECUTIVE OFFICE OF LABOR AND WORKFORCE DEVELOPMENT 2022-007 Unemployment Insurance, COVID-19 ? Unemployment Insurance ? As...

EXECUTIVE OFFICE OF LABOR AND WORKFORCE DEVELOPMENT 2022-007 Unemployment Insurance, COVID-19 ? Unemployment Insurance ? Assistance Listing No. 17.225 Action taken in response to the finding: Staffing: Two new Budget Analysts will begin working for EOLWD at the end of June in 2023. These analysts will provide additional capacity for filing 9130s for WIOA. EOLWD has also proposed funding in the FY 2024 budget to add two additional staff within DUA, ensuring finance expertise within the department and adding even further capacity moving forward. Training: In March and April 2023, EOLWD provided training to new staff on the preparation, certification, and submission of 9130 reports. Staff beginning in June 2023 will be trained during the next 9130 reporting period. Automating Business Practices: EOLWD refined its automated 9130 reporting for the March 31, 2023, reporting period and is finalizing further refinements that will be implemented prior to the next quarterly reporting period. Standard Operating Procedures: EOLWD developed job aides for the preparation of 9130 reports with its new automated processes and is in the process of drafting new Standard Operating Procedures (SOPs). These SOPs will be finalized and submitted to DOL by October 1, 2023, as outlined in the corrective action plan schedule provided to DOL. An updated version of this schedule is provided below. Name of the contact person responsible for corrective action: Malachy Rice, Director of Federal Grants, EOLWD Planned completion date for corrective action plan: October 1, 2023

View Audit 31118

Finding 33586 (2022-003)

Significant Deficiency 2022

Commonwealth of Massachusetts

MA

Subrecipient Monitoring Reporting School Nutrition Programs § 200.303

DEPARTMENT OF ELEMENTARY AND SECONDARY EDUCATION 2022-003 Child Nutrition Cluster ? Assistance Listing No. 10...

DEPARTMENT OF ELEMENTARY AND SECONDARY EDUCATION 2022-003 Child Nutrition Cluster ? Assistance Listing No. 10.555, 10.559, 10.582 Action taken in response to the finding: The timeliness of reporting was affected by FSRS rejecting original report submittals and correcting the errors timely. To address this issue, DESE will review, and enhance procedures and internal controls to ensure that all required subawards are reported timely to FSRS no later than the end of the month following the month of issuance. Specifically; (1) update procedures to ensure that DESE maintains all supporting documentation for report delays due to FSRS rejections and issues that arise during the reporting process that may cause delays in timely reporting; and (2) Incorporating other DESE units and staff in resolving reporting issues to avoid reporting delays. Name of the contact person responsible for corrective action: Robert Curtin, Associate Commissioner of DATA, Robert Leshin, Director of Nutrition, Robert McDonald, Federal Grants Manager, Jeffrey Benbenek, Director of Audit & Compliance Planned completion date for corrective action plan: July 1, 2023

View Audit 31118

Finding 33580 (2022-003)

Significant Deficiency 2022

Metropolitan School District of New Durham

IN

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.302 § 200.303 § 200.328

Finding 2022-003 ? Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Christopher deBruyn Contact Phone Number: (219) 785-2239 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The ESSER and GEER Grant Aw...

Finding 2022-003 ? Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Christopher deBruyn Contact Phone Number: (219) 785-2239 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The ESSER and GEER Grant Awards Annual Report was correctly completed, but did not have a verified review. Moving forward the review will be conducted by forwarding the completed to another member of the corporation team and a response email be sent back, only after the Annual Report has been understood and independently reviewed. Anticipated Completion Date: The next ESSER and GEER Grant Awards Annual Report

View Audit 37322

Finding 33575 (2022-004)

Material Weakness 2022

Metropolitan School District of New Durham

IN

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

Finding 2022-004 ? Child Nutrition Cluster - Reporting Contact Person Responsible for Corrective Action: Christopher deBruyn Contact Phone Number: (219) 785-2239 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Moving forward, after the claims...

Finding 2022-004 ? Child Nutrition Cluster - Reporting Contact Person Responsible for Corrective Action: Christopher deBruyn Contact Phone Number: (219) 785-2239 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Moving forward, after the claims report has been processed by the Food Service Director a documented review will be completed by the Food Service Manager or a member of the corporation staff, Signatures will be required for proof of verification, and review. Anticipated Completion Date: Now

View Audit 37322

Finding 33561 (2022-001)

Significant Deficiency 2022

University of San Diego

CA

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

Corrective Action Plan for University of San Diego Audit finding 2022-001 FINDING 2022-001 ? Special Tests and Provisions ? Enrollment Reporting: Significant Deficiency in Internal Control Over Compliance "See Corrective Action Plan for chart/table" Criteria ? Direct Loan, 34 CFR section 685.309(...

Corrective Action Plan for University of San Diego Audit finding 2022-001 FINDING 2022-001 ? Special Tests and Provisions ? Enrollment Reporting: Significant Deficiency in Internal Control Over Compliance "See Corrective Action Plan for chart/table" Criteria ? Direct Loan, 34 CFR section 685.309(b)(2)(i): An institution is required to notify the Department of Education within 30 to 60 days (depending on the method of communication) if it discovers that a Direct Subsidized, Direct Unsubsidized, or Direct PLUS Loan has been made to or on behalf of a student who enrolled at that school but has ceased to be enrolled on at least a half-time basis. Condition/Context ? A sample of 34 federal aid recipient students were selected from system generated reports of students who graduated, reported a physical address change, withdrew, or dropped during the 2021-2022 academic year. The enrollment information and withdrawal, address change, or graduation date per the University?s records was compared to the information reported to the National Student Loan Data System (NSLDS) in order to determine if status changes were reported within the required timeframes. An exception was noted whereby the permanent physical address change for 1 student was not reported within the required timeframe to the NSLDS. Effect ? The NSLDS database did not include accurate information until the point at which it was corrected. This information is utilized by Department of Education, the Direct Loan program, lenders, and other institutions to determine in-school status, deferment, and grace periods of student loans. Incorrect information could result in incorrect deferment, grace periods, billing, and repayment of student loans. Cause ? The University of San Diego contracts with a third-party intermediary to transmit enrollment information to NSLDS. Ultimately, the University of San Diego is responsible for the accuracy and timeliness of its reporting, regardless of whether it uses a third party. For the exceptions noted above, the student status change was not reported within the required time frame or not correctly reported due to the University of San Diego not having effective internal controls established to prevent or detect and correct the non-compliance in a timely manner. Repeat finding ? This is a repeat finding. See 2021-001 Recommendation ? The auditors recommend the University of San Diego revise its policies to establish a requirement that the list of graduates submitted to NSLDS be reviewed prior to and after being submitted to the NSLDS. We also recommend the University of San Diego establish an internal control to identify and report status changes prior to the established deadline. Corrective action plan - Management concurs with this finding. This student had a permanent physical address change before we implemented the change in the process described in finding 2021-001. During the 2021 audit, we identified that the exception to the timeframe for reporting a permanent physical address update was due to an incorrect parameter in the report used to provide the data as a result of employee turnover in the Registrar?s Office. Management amended the report parameters to correctly report students who make permanent physical address changes and believes these enhancements will be sufficient to prevent future errors. Anticipated completion date: Completed on October 15, 2021 Persons responsible: Elizabeth Silva, University Registrar

View Audit 33924

Finding 33560 (2022-002)

Significant Deficiency 2022

Suffolk University

MA

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

Finding - Special tests and provisions Condition Four students our of a sample of forty who withdrew from the College had the wrong effective date reported to NSLDS. In these instances, the effective date that was reported to NSLDS was the date that the form was completed rather than the date the ...

Finding - Special tests and provisions Condition Four students our of a sample of forty who withdrew from the College had the wrong effective date reported to NSLDS. In these instances, the effective date that was reported to NSLDS was the date that the form was completed rather than the date the student notified the institution of their intent to withdraw which is the required date. We also noted two additional students had changes reported outside the 60 day requirement. Views of Responsible Officials and Planned Corrective Actions To ensure the student effective date is submitted correctly and within the 60-day required timeline, the University has: ? Instructed the Dean of Students staff that the effective date on the student withdrawal/leave of absence form must match the received date. ? Staff in the University Registrar's Office, who are responsible for reporting enrollment status and dates to NSLDS, have been instructed to verify effective date and received date match and to use the receipt date as the effective date entered into our student information system. Status dates are extracted from the SIS for submissions to NSLDS via the NSC. ? The Registrar's Office will provide the Dean of Students Office with the NSC submission schedule to reinforce the criticality of submitting withdrawals and leaves of absence to the Registrar in a timely manner for submission to NSLDS. ? The University contracted with a consultant from the American Association of Collegiate Registrars and Admissions Officers for an analysis of our business practices associated with enrollment status reporting to the NSC. We are awaiting the official formal written report and will provide a copy of the recommendations as an addendum to this response once received. One of the consultant's verbal recommendations was the use of a document management system for form tracking as mentioned below. ? The University is exploring designing a Withdrawal/LOA workflow utilizing our current lmageNow document management system to streamline process and provide improved timely NSLDS notifications. The goal is to design a document workflow which will expedite the approval process and will enable document tracking capabilities and reminder notification options. ? The Registrar's Office is transitioning responsibility of processing Withdrawals/LOAs to the same staff member responsible for NSC reporting. We believe this consolidation will lead to improved understanding of data extraction for the transmission enrollment status files and any W/LOA forms which are approved by the Dean of Students after the data extraction can be addressed. Responsible Official: Mary Lally Completion Date: August 31, 2022

View Audit 31830

Finding 33552 (2022-005)

Significant Deficiency 2022

Transit Authority of Warren County

PA

Internal Control / Segregation of Duties Reporting Significant Deficiency

Segregation of Duties Auditors? Recommendation: The Authority should continue to obtain involvement from its Board of Directors in reviewing monthly financial reports and approving expenditures. Grantee Response: The Authority has tried to maintain as much segregation of duties as physically possib...

Segregation of Duties Auditors? Recommendation: The Authority should continue to obtain involvement from its Board of Directors in reviewing monthly financial reports and approving expenditures. Grantee Response: The Authority has tried to maintain as much segregation of duties as physically possible and in instances of not being able to achieve such segregation, has implemented detective procedures as recommended by our external auditors. The Authority believes these procedures will reduce to a relatively low level the risk that errors or irregularities in amounts that would be material in relation to the financial statements may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. The Authority will continue to review how accounting functions are assigned and consider implementing further detective internal control procedures to help mitigate the risk.

View Audit 31061

Finding 33551 (2022-004)

Material Weakness 2022

Transit Authority of Warren County

PA

Internal Control / Segregation of Duties Material Weakness Reporting

Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Auditors? Recommendation: Although auditors may continue to provide such assistance both now and in the future, under the new pronouncement, the Authority should continue to review and accept both proposed adjusting journ...

Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Auditors? Recommendation: Although auditors may continue to provide such assistance both now and in the future, under the new pronouncement, the Authority should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. Grantee Response: Transit Authority of Warren County has received, reviewed and accepted all journal entries, footnote disclosures and draft financial statements proposed for the current year audit and will continue to review similar information in future years. Further, we acknowledge our responsibility for the financial statements and have the ability to make informed judgments on those financial statements. Management expects that it will continue to outsource the preparation of the annual financial statements to its audit firm as this is the most cost effective manner to produce this information.

View Audit 31061

Finding 33550 (2022-004)

Significant Deficiency 2022

Metropolitan Economic Development Association

MN

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

Single Audit Finding 2022-004 Federal Agency Name: Department of Treasury Program Name: Community Development Financial Institutions (CDFI) Fund Program CFDA #21.024, Award 21RRP056335 Finding Summary: The internal control structure is not designed in a manner to implement of a formally documented r...

Single Audit Finding 2022-004 Federal Agency Name: Department of Treasury Program Name: Community Development Financial Institutions (CDFI) Fund Program CFDA #21.024, Award 21RRP056335 Finding Summary: The internal control structure is not designed in a manner to implement of a formally documented review process. Responsible Individuals: Nelly Chick-Controller, Kevin Grafstrom-Accountant. Corrective Action Plan: The Organization is currently assessing its finance / accounting administration personnel positions and departmental structure for current and future operations and control function needs ? including the enhancement of segregation of duties. It is anticipated that the assessment and resulting implementation will be completed by December 31, 2023. Anticipated Completion Date: December 31, 2023

View Audit 36672

Finding 33542 (2022-001)

Significant Deficiency 2022

The Healing Lodge of the Seven Nations

WA

Internal Control / Segregation of Duties Material Weakness Reporting

Person responsible for the corrective action: Rachel Pelkey, SHRM-CP, Human Resources Director The Healing Lodge of the Seven Nations 5600 E. 8th Ave. Spokane Valley, WA. 99212 Email: rachelp@healinglodge.org Phone: 509.795.8368 Condition: During testing, the following was noted to not be included...

Person responsible for the corrective action: Rachel Pelkey, SHRM-CP, Human Resources Director The Healing Lodge of the Seven Nations 5600 E. 8th Ave. Spokane Valley, WA. 99212 Email: rachelp@healinglodge.org Phone: 509.795.8368 Condition: During testing, the following was noted to not be included in employee file or provided by client: Checklist for Employee File form for 5 out of 12 samples. Personnel Action Notices for 3 out of 12 samples. Drug Screenings for 2 out of 12 samples. Background checks for 4 out of 12 samples. Corrective Action: The Healing Lodge has experienced turnover throughout its organization including the Human Resources Department. During 2022 the Healing Lodge had problems with keeping the Human Resources department properly staffed, and such, the various filing requirements had not been met. The Healing Lodge is currently staffed with two Human Resources Professionals who are both well qualified. The Healing Lodge Compliance Officer did an internal audit of the files prior to the financial audit during a transition of one HR manager to another HR Director. It has taken time with the turnover to follow up on the findings of the internal audit and they are currently working on the corrections. In addition, to remain in compliance, the Healing Lodge?s Compliance Team will be doing quarterly Human Resources File Compliance testing to ensure that the files are kept in compliance at all times. Anticipated date of completion: September 18, 2023

View Audit 33843

Finding 33535 (2022-001)

Significant Deficiency 2022

Afton Central School District

NY

Cash Management Reporting

November 30, 2022 NYS Education Department Office of Audit Services 89 Washington Ave. Room 524 EB Albany, NY 12234 Dear Sir/Madame: The purpose of this correspondence is to provide your office with the Afton Central School District?s response to the management letter as written by district au...

November 30, 2022 NYS Education Department Office of Audit Services 89 Washington Ave. Room 524 EB Albany, NY 12234 Dear Sir/Madame: The purpose of this correspondence is to provide your office with the Afton Central School District?s response to the management letter as written by district auditors. D?Arcangelo & Cp, LLP. Po Box 4300 Rome, NY 13440 Federal fund single audit: 2022-001 -Inaccurate federal grant expenditure reimbursement The Auditor recommends FS-25?s be completed for expenditure reimbursement for items directly pertaining to the specific grant. Grant reimbursement should not be grouped, but rather individual FS-25?s completed for each grant containing only expenditures applicable to the grant. District Response: Planned Action: The district has corrected the accounting software account codes to separate out the 4 parts of the ARP ESSER 3 grant. This will allow the district to complete the FS-25?s accurately. Contact Person Responsible for corrective action: Kristyn DeGroat, Business Manager Date of Completion: April 1, 2022

View Audit 29766

Finding 33525 (2022-003)

Significant Deficiency 2022

Simpson University

CO

Reporting Significant Deficiency § 200.329

Education Stabilization Fund Reporting Planned Corrective Action: We are in process of updating the website. Person Responsible for Corrective Action Plan: Tim Dietz, CFO Anticipated Date of Completion: 4/30/2023

View Audit 35847

Finding 33502 (2022-001)

Material Weakness 2022

Okanogan School District No. 105

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Okanogan School District No. 105 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Reg...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Okanogan School District No. 105 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported 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 did not have adequate controls for ensuring compliance with Davis-Bacon Act (prevailing wage rate) requirements. Name, address, and telephone of District contact person: Klancy Allen, Director of Finance P.O. Box 592 Okanogan, WA 98840 (509) 422-3629 Corrective action the auditee plans to take in response to the finding: The District administration will obtain and include required Davis-Bacon Act contract language to facilitate adequate internal controls for ensuring compliance with the federal wage rate requirements in future federally funded projects. Anticipated date to complete the corrective action: May 2023 Page

View Audit 33885

Finding 33500 (2022-002)

Significant Deficiency 2022

City of Calexico

CA

Subrecipient Monitoring Reporting Cash Management

Finding 2022-002 Reporting ? Internal Control and Compliance over Reporting (Significant Deficiency) Criteria: CODE OF FEDERAL REGULATIONS, Title 49 ? TRANSPORTATION, Part 18 ? UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS, Subpart C ? P...

Finding 2022-002 Reporting ? Internal Control and Compliance over Reporting (Significant Deficiency) Criteria: CODE OF FEDERAL REGULATIONS, Title 49 ? TRANSPORTATION, Part 18 ? UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS, Subpart C ? Post-Award Requirements: 18.41 Financial Report (a) General (4), Due date. When reports are required on a quarterly or semiannual basis, they will be due 30 days after the reporting period. When required on an annual basis, they will be due 90 days after the grant year. Final reports will be due 90 days after the expiration or termination of grant support. 18.58 (a) General. The Federal agency will close out the award when it determines that all applicable administrative actions and all required work of the grant has been completed. 18.50 (b) Reports. Within 90 days after the expiration or termination of the grant, the grantee must submit all financial, performance, and other reports required as a condition of the grant. Upon request by the grantee, Federal agencies may extend this time frame. These may include but are not limited to: (1) Final performance or progress report, (2) Financial Status Report (SF 269) or Outlay Report and Request for Reimbursement for Construction Programs (SF-271) (as applicable), (3) Final request for payment (SF-270) (if applicable), and (4) Invention disclosure (if applicable). U.S. OFFICE OF MANAGEMENT AND BUDGET CIRCULAR A-133?AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS (OMB Circular A-133), Subpart C? Auditees, Section .300?Auditee Responsibilities (b) Maintain internal control over federal programs that provides reasonable assurance that the auditee is managing federal awards in compliance with laws, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its federal programs. Condition: For the Airport Improvement Program (AIP), the City did not submit the reports within the required deadline: Report Type Award Number Period Date Due Date Submitted SF-425 Financial 3-06-0034-018-2020 10/1/20 ? 9/30/21 12/31/2021 Not submitted SF-271 Financial 3-06-0034-018-2020 10/1/20 ? 9/30/21 12/31/2021 Not submitted SF-425 Financial 3-06-0034-021-2021 6/1/21 ? 9/30/21 12/31/2021 Not submitted SF-271 Financial 3-06-0034-021-2021 6/1/21 ? 9/30/21 12/31/2021 Not submitted Four (4) financial reports were tested and all reports were not submitted by the required deadline. City?s Corrective Action Plan: Finding Auditor Recommendation Action Plan Finding 2022-002: Internal Control and Compliance over Reporting (Grant Reports) ? We recommend that the City strengthen their report submission process and procedures to ensure all required (Grant) reports are properly review and approved and submitted timely. By August 1, 2023 ? The Finance Director will prepare an annual calendar with assembly and submission dates for each required monthly, quarterly, and annual grantee reports ? Staff members in both Program and Finance Departments will be assigned to prepare and cross-check required grant reports Contact person responsible for corrective action: Sandra Fonseca, Interim Finance Director Anticipated completion date: August 1, 2023

View Audit 31709

Finding 33471 (2022-002)

Significant Deficiency 2022

Moore College of Art & Design

PA

Student Financial Aid Reporting

The College will be providing additional consulting support going forward when a new Director of Financial Aid is hired.

View Audit 35306

Finding 33470 (2022-001)

Significant Deficiency 2022

Child & Adolescent Behavioral Health

OH

Internal Control / Segregation of Duties Reporting Significant Deficiency

Federal Audit Clearinghouse: Child and Adolescent Behavioral Health respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 through June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The f...

Federal Audit Clearinghouse: Child and Adolescent Behavioral Health respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 through June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS Department of Health and Human Services 2022-001 Provider Relief Funds ? Assistance Listing No. 93.498 Recommendation: Child and Adolescent Behavioral Health management request that HHS re-open the portal so as to resubmit based on the lost revenue calculation versus based on the original reporting method which used expenditures as a basis. If unable to re-open the portal, verify for next submission to HHS, if applicable, that the organization submits report based on the lost revenue calculation. It was also recommended that Child and Adolescent Behavioral Health management review this reporting submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management agreed with the above finding and attempted to re-open the HHS portal to accurately report based on the lost revenue calculation, but given the timing of the request, were denied by HHS. Name(s) of the contact person(s) responsible for corrective action: Pam Lung, CFO Planned completion date for corrective action plan: December 2022 If the Federal Audit Clearinghouse or Department of Health and Human Services has questions regarding this plan, please call Pam Lung at 330-454-7917 ext. 163.

View Audit 32851

Finding 33467 (2022-002)

Significant Deficiency 2022

Unified School District #244

KS

School Nutrition Programs Cash Management Reporting

Corrective Action Plan - 55 - January 25, 2023 Cognizant or Oversight Agency for Audit Unified School District #244 respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Jarred, Gilmore & Phillips, PA, P.O....

Corrective Action Plan - 55 - January 25, 2023 Cognizant or Oversight Agency for Audit Unified School District #244 respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Jarred, Gilmore & Phillips, PA, P.O. Box 779, 1815 S Santa Fe, Chanute, Kansas 66720. Audit period: Year ended June 30, 2022. The findings from the January 25, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Finding 2022-001 ? Misreported Checks Condition: During our review of Accounts Payable, it was noted that the use of split checks led to a check number designated for supplies being used to pay a different vendor for payroll taxes. Recommendation: Procedures should be implemented the only allow for check numbers to be used for one vendor only and those encumbered funds that aren?t fully spent be credited back to the original funds. Action Taken: Split checks will no longer be used and all current outstanding split check numbers have been reviewed in the accounting software to ensure that the checks have only been written to the appropriate vendor and that those outstanding split checks were only used on the appropriate vendors as stated in the original purchase order. Anticipated Completion Date: February 2023 Finding: 2022-002 ? Meal Reporting Condition: During our testing of meal reporting, we tested two months of meal report claims submitted to the State and traced to individual count sheets per school. It was discovered in one month three meals were over reported and six meals the second month were over reported. Recommendation: Policies and procedures should be written to provide internal control over meal reporting. We recommend the District establish a review process, such as having another individual review count sheets and compare them to the number of meals submitted, to ensure all meals submitted for reimbursement are for the correct number of meals. - 56 - Action Taken: We are in agreement and since the 2022 fiscal audit took place, the District has updated their processes to include a review of all count sheets to ensure that the correct number of meals are being submitted for reimbursement. Anticipated Completion Date: October 24, 2022 Should the Oversight Agency for Audit have questions regarding this plan, please contact Christy Hess, Business Manager/Board Clerk, at (620) 364-8478. Sincerely Unified School District #244 Unified School District #244

View Audit 31822

Finding 33441 (2022-001)

Material Weakness 2022

Bethesda University

CA

Reporting § 200.512

The University will develop adequate policies and procedures for the reporting requirements of the Federal Awards and the management monitors and oversee the compliance requirements. Bethesda University was not aware of the submission of the audit because several transitions in all key personnel ...

The University will develop adequate policies and procedures for the reporting requirements of the Federal Awards and the management monitors and oversee the compliance requirements. Bethesda University was not aware of the submission of the audit because several transitions in all key personnel and insufficient oversight have led to untimely reporting. The University will ensure that the management of the University reviews the reporting requirements of the Federal Awards and determines the level of an organization?s adherence to regulatory guidelines. The management acknowledged that the audit must be completed and the reporting required within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the fiscal period end date which would be March 31. The University will monitor and oversee the compliance requirement and make sure it is properly performed and submitted in timely manner. Person Responsible for Corrective Action Plan: Sheng Wang, Chief Financial Officer Anticipated Date of Completion: June 30, 2023

View Audit 28952

Finding 33425 (2022-001)

None 2022

Salina Voa Elderly Housing, Inc. (market Place Saline Apartments)

LA

HUD Housing Programs Reporting

Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The excess funds were accrued to offset future Section 8 HAP requests. Completion Date: September 1...

Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The excess funds were accrued to offset future Section 8 HAP requests. Completion Date: September 15, 2022

View Audit 29169

Corrective Action Plans

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