Corrective Action Plans

Finding 48213 (2022-005)

Material Weakness 2022

SD

Material Weakness Reporting Internal Control / Segregation of Duties § 200.303

Finding 2022-005 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution FFAL #93.498 Finding Summary: The review process for the Period 4 HHS report submitted did not detect the error reported regard...

Finding 2022-005 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution FFAL #93.498 Finding Summary: The review process for the Period 4 HHS report submitted did not detect the error reported regarding the actual reported revenues for 2019 that were incorrectly keyed into the portal submission. Additionally, the revenues for 2022 were reported based upon actual revenue billed and reported within the electronic medical records (EMR) system which does not include monthly or quarterly adjustments posted to the general ledger. Responsible Individuals: Amanda Soesbe, Chief Finance Officer Corrective Action Plan: There are no further PRF Portal submissions. The control aspect implemented to involve review of the portal submission will be expanded if further submissions are warranted. An expanded control would require the CFO to review in detail with the reviewer how the numbers were obtained and provide all supporting documentation for cross reference against the requirements. This may require extra time to educate and inform the reviewer of the PRF program and requirements. Anticipated Completion Date: 12-31-2023

View Audit 46933

Finding 48210 (2022-007)

Significant Deficiency 2022

Winner Regional Healthcare Center

SD

Questioned Costs Student Financial Aid Reporting § 200.303

Finding 2022-007 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants FFAL #10.766 Finding Summary: The fiscal year 2021 audit report was requited to be submitted to the federal agency by September 30th, 2022. We did not provide the 2021 audit report wi...

Finding 2022-007 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants FFAL #10.766 Finding Summary: The fiscal year 2021 audit report was requited to be submitted to the federal agency by September 30th, 2022. We did not provide the 2021 audit report within the timeframe requested by the federal agency representative. Responsible Individuals: Amanda Soesbe, Chief Finance Officer Corrective Action Plan: The CFO will send the audited financial statements to USDA by the deadline. Anticipated Completion Date: 9-30-2023

View Audit 46933

Finding 48206 (2022-001)

None 2022

St. Martin De Porres, Inc. (wellington Place Apartments)

TX

Questioned Costs Cash Management HUD Housing Programs

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 property has requested reimbursement from Villa Santa Maria. Completion Date: March 13, 2023

View Audit 41998 Questioned Costs: $1

Finding 48205 (2022-001)

Material Weakness 2022

Clearfield Jefferson Drug and Alcohol Commission

PA

Reporting

Clearfield-Jefferson Drug and Alcohol Commission Corrective Action Plan Contact Person: Christopher Grunthaner, Executi...

Clearfield-Jefferson Drug and Alcohol Commission Corrective Action Plan Contact Person: Christopher Grunthaner, Executive Director Finding No. 2022-001 The Organization concurs with the auditor's recommendation. We will ensure SF-SAC and the Single Audit reporting package(s) are filed within thirty (30) days of the report date or nine (9) months of June 30, in accordance with the Single Audit Act Amendments of 1996, and the Uniform Guidance. The Organization was unable to meet the SF-SAC and the Single Audit reporting submission deadlines due to employee turnover in the Fiscal Department. Clearfield-Jefferson Drug and Alcohol Commission has corrected any department issues and will institute control over the reporting and submission of the Data Collection Form and reporting packages when applicable to ensure the Organization is in compliance with all guidelines set forth by the Single Audit Act Amendments of 1996 and the Uniform Guidance. The Executive Director will be the responsible official to ensure that timely submissions are made in the future where applicable.

View Audit 41948

Finding 48199 (2022-003)

Significant Deficiency 2022

Catholic Charities West Michigan

MI

Reporting Significant Deficiency

Catholic Charities West Michigan agrees that a separate review of both semi-annual reports and the quarterly Payment Management Services reports for Foster Grandparents/Senior Companion Cluster needs to occur and we have made those changes June 2022 as noted in the recommendations for this item.

View Audit 41510

Finding 48198 (2022-002)

Significant Deficiency 2022

Catholic Charities West Michigan

MI

Subrecipient Monitoring Cash Management Reporting

An Administrative Financial Management Policy is being written to address proper identification, grant relationship, and allowable costs of federal grants. This policy should be in place by June 2023. Catholic Charities West Michigan adopted a cash management policy in February 2023 supporting pro...

An Administrative Financial Management Policy is being written to address proper identification, grant relationship, and allowable costs of federal grants. This policy should be in place by June 2023. Catholic Charities West Michigan adopted a cash management policy in February 2023 supporting procedures to follow to assure timely draw and expenditures of federal dollars.

View Audit 41510

Finding 48197 (2022-004)

None 2022

Catholic Charities West Michigan

MI

Reporting

Timely reporting is very important to Catholic Charities West Michigan and we agree that we must file reports due by their deadline. Every effort is made to assure deadlines for the Foster Grandparent/Senior Companion Cluster and all of our other deadlines are met. We have implemented a process in...

Timely reporting is very important to Catholic Charities West Michigan and we agree that we must file reports due by their deadline. Every effort is made to assure deadlines for the Foster Grandparent/Senior Companion Cluster and all of our other deadlines are met. We have implemented a process including monthly meetings with the program supervisor and the Finance Accountant to review activity and close the month. All reporting is now filed timely based on a due date schedule provided by the funding entity.

View Audit 41510

Finding 48181 (2022-004)

Significant Deficiency 2022

Summit Academy Oic

MN

Matching / Level of Effort / Earmarking Questioned Costs Reporting § 200.303

2021-004 COVID-19 HEERF Student Aid Portion and COVID-19 HEERF Institutional Portion Recommendation: We recommend the Organization establish a system to track due dates of reports to ensure timely submission and retain documents to support the submission and accuracy of the reports. Explanation of d...

2021-004 COVID-19 HEERF Student Aid Portion and COVID-19 HEERF Institutional Portion Recommendation: We recommend the Organization establish a system to track due dates of reports to ensure timely submission and retain documents to support the submission and accuracy of the reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: I do not disagree with this finding, however it is important to clarify that this is not a repeat finding from 2021, but rather, this is the exact same incident of the 2021 finding. The 2021 audit was not conducted until February 2022 which happens to also fall into our FY2022. As a result, this finding was corrected immediately following the FY21 discovery and the corrective action was put into place at that time and remains in place and effective. That corrective action was and is as follows: Summit did and continues to have the due dates for the various reporting deadlines, and we did meet those deadlines, however the issue remains that once our reports were updated to the website as required, there exists no audit log of the dates of the changes. As a solution to this issue, we have created a due date log that will be updated with the change date and the log will be signed by the originator of the report as well as the overseer of the website. This signed log will be preserved for review. Names of the contact persons responsible for corrective action: Reports will continue to be filed by the CFO (Marc Carrier) and the Digital Marketing Specialist (Rachel Prost) will be responsible for the website update. This was implemented March 31,2022 and remains in place.

View Audit 51844

Finding 48176 (2022-003)

Significant Deficiency 2022

Summit Academy Oic

MN

Questioned Costs Reporting Significant Deficiency

2022-003 COD Reporting Recommendation: We recommend the Academy evaluate its procedures and policies 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 fin...

2022-003 COD Reporting Recommendation: We recommend the Academy evaluate its procedures and policies 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: FA staff will research and receive more training on how to audit dates between our internal records system (CNS) and COD, and if adjustments are needed, how to correctly apply adjustments to disbursement dates. When disbursing Pell, FA staff will check through the expected dates (disbursement dates) in our system before exporting the Pell request to COD. In the event dates need adjusting after Pell has be received, the dates will be updated in CNS (Summit?s records system) prior to applying. The dates will also be checked, and if necessary, updated on COD to ensure they match, and both systems reflect the accurate disbursement date. Note: Due to late notification of 2020-2021 Audit Findings, we were unaware of deficiencies in our process, therefore; did not begin corrective action until near the end of 2021-2022 AY. Name of the contact person responsible for corrective action: Jennifer Haavisto Planned completion date for corrective action plan: 3/15/2023

View Audit 51844

Finding 48175 (2022-002)

Significant Deficiency 2022

Summit Academy Oic

MN

Questioned Costs Student Financial Aid Reporting

2022-002 NSLDS Reporting Recommendation: We recommend the Organization reevaluate its procedure and review polies surrounding reporting status changes to NSLDS to ensure timely reporting as well as put a process in place to ensure the enrollment effective date reported to NSLDS is aligning with the ...

2022-002 NSLDS Reporting Recommendation: We recommend the Organization reevaluate its procedure and review polies surrounding reporting status changes to NSLDS to ensure timely reporting as well as put a process in place to ensure the enrollment effective date reported to NSLDS is aligning with the organizations last date of attendance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Financial Aid staff will utilize the most recent NSLDS Enrollment Reporting Guide, and the corresponding NSLDS Enrollment Reporting Guide Appendices in order to evaluate current procedures and improve upon where necessary in order to be in compliance. The guide and appendices will also be shared with the Registrar?s office for review. The Registrar?s Office and Financial Aid Office will work together to ensure both departments? tasks and processing concerning NSLDS enrollment reporting are done so in a timely manner. The data provided to Financial Aid staff will be reviewed uploaded to NSLDS within one week of receiving it from the Registrar to make certain the reporting is accurate and falling within the required timeframes. The Financial Aid staff and Registrar will revamp current reporting process to reduce risk on incorrect data being reported as well as to ensure all the correct data is being compiled and reviewed prior to reporting. Note: Due to late notification of 2020-2021 Audit Findings, we were unaware of deficiencies in our process, therefore; did not begin corrective action until near the end of 2021-2022 AY. Name of the contact person responsible for corrective action: Jennifer Haavisto Planned completion date for corrective action plan: 3/15/2023

View Audit 51844

Finding 48173 (2022-001)

Significant Deficiency 2022

Oklahoma Public School Resource Center INC

OK

Subrecipient Monitoring Questioned Costs Reporting

OPSRC is now registered on the FSRS reporting system and staff are working with the federal Education Program Specialist to schedule report training and to clarify how to file reports. A policy and procedure will be approved by the OPSRC board of directors and adopted that ensures timely review of ...

OPSRC is now registered on the FSRS reporting system and staff are working with the federal Education Program Specialist to schedule report training and to clarify how to file reports. A policy and procedure will be approved by the OPSRC board of directors and adopted that ensures timely review of subrecipient reporting under the Federal Funding Accountability and Transparency Act. We anticipate the corrective action to be accomplished by May 2023. Eric Doss, Director, Quality Charter Schools and Pat McKinstry, Deputy Director will be responsible for ensuring compliance.

View Audit 51839

Finding 48172 (2022-001)

Material Weakness 2022

Paradise Haven Homes, Ltd. 071-Eh537

IL

Questioned Costs HUD Housing Programs Reporting

CORRECTIVE ACTION PLAN Year Ended July 31, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2022-001: Section 8 Housing Assistance Payments, CFDA 14.195 Recommendation: Management should arrange to transfer the amount due to the residual receipts account as soon as possible. Corrective Actio...

CORRECTIVE ACTION PLAN Year Ended July 31, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2022-001: Section 8 Housing Assistance Payments, CFDA 14.195 Recommendation: Management should arrange to transfer the amount due to the residual receipts account as soon as possible. Corrective Actions Taken: Management has acknowledged the finding and promised to transfer the amount due to the residual receipts account as soon as possible. Contact: Greg Miller, Management Agent Anticipated Completion Date: June 30, 2023

View Audit 50664 Questioned Costs: $1

Finding 48162 (2022-001)

Significant Deficiency 2022

Rock Hill School District 3

SC

Allowable Costs / Cost Principles Reporting

Finding: 2022-001 Contact Person: Terri Smith, Assistant Superintendent of Business Services, trsmith@rhmail.org Corrective Action: The District has implemented procedures to ensure that semi-annual certifications, monthly personnel activity reports, or similar supporting ...

Finding: 2022-001 Contact Person: Terri Smith, Assistant Superintendent of Business Services, trsmith@rhmail.org Corrective Action: The District has implemented procedures to ensure that semi-annual certifications, monthly personnel activity reports, or similar supporting documentation are prepared for those employees who work on a single or multiple federal awards or cost objectives. Proposed Completion Date: June 30, 2023

View Audit 50428

Finding 48148 (2022-001)

Significant Deficiency 2022

Benton Ccsd #47

IL

Reporting Internal Control / Segregation of Duties

No current plan of action.

View Audit 41706

Finding 48130 (2022-002)

Material Weakness 2022

Faculty Physicians and Surgeons of Llusm

CA

Internal Control / Segregation of Duties Questioned Costs Period of Performance

Finding 2022-002 Please see management?s action plan below in response to EY?s Federal Award Finding and Questions Costs, 2022-002 ? ?Per discussion with management, the Company has processes and internal controls in place to ensure the lost revenue calculation submitted for PRF was complete and acc...

Finding 2022-002 Please see management?s action plan below in response to EY?s Federal Award Finding and Questions Costs, 2022-002 ? ?Per discussion with management, the Company has processes and internal controls in place to ensure the lost revenue calculation submitted for PRF was complete and accurate and complied with the terms and conditions as reported in the HRSA Portal filings. However, management did not retain documentation evidencing the performance of these controls.? Management?s Response and Action Plan: Management has had in place internal controls to ensure that the calculation of lost revenues is correct and accurate. Management recognizes the need to document internal controls over lost revenue for PRF funds. Management will ensure that documentation for compliance with internal controls is maintained to substantiate lost revenue related to PRF funds. Responsible party: Jordan Urban, AVP Finance, FP&S Expected Completion Date: December 31, 2022 with Period 4 portal submission

View Audit 45744

Finding 48129 (2022-001)

Material Weakness 2022

Faculty Physicians and Surgeons of Llusm

CA

Internal Control / Segregation of Duties Questioned Costs Period of Performance

Finding 2022-001 Please see management?s action plan below in response to EY?s Federal Award Finding and Questions Costs, 2022-001 ? ?During our testing over the PRF program, we observed that management did not retain evidence of controls surrounding the terms and conditions of the award and the cal...

Finding 2022-001 Please see management?s action plan below in response to EY?s Federal Award Finding and Questions Costs, 2022-001 ? ?During our testing over the PRF program, we observed that management did not retain evidence of controls surrounding the terms and conditions of the award and the calculation of expenses attributable to Coronavirus reported during July 1, 2021 to June 30, 2022?. Management?s Response and Action Plan: Management has had in place internal controls to ensure that the calculation of expenses attributable to Coronavirus is correct and accurate. Management recognizes the need to document internal controls over terms and conditions and expenses attributable to Coronavirus. Management will ensure that documentation for compliance with internal controls is maintained to substantiate review of terms and conditions and expenses attributable to Coronavirus. Responsible party: Dessy Chi, Director of Finance-LLUHC, FP&S Expected Completion Date: December 31, 2022 with Period 4 portal submission

View Audit 45744

Finding 48126 (2022-001)

Material Weakness 2022

Crossroads Rehabilitation Center, Inc.

IN

Reporting § 200.508 § 200.510

CORRECTIVE ACTION PLAN February 3, 2023 Crossroads Rehabilitation Center, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Greenwalt CPAs 5432 West Vermont Street Indianapolis, IN 46224 Audit Peri...

CORRECTIVE ACTION PLAN February 3, 2023 Crossroads Rehabilitation Center, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Greenwalt CPAs 5432 West Vermont Street Indianapolis, IN 46224 Audit Period: Year ending 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. MATERIAL WEAKNESS Finding 2022-001 Criteria: According to 2 CFR 200.508(a), the auditee must prepare appropriate financial statements, including the schedule of expenditures of Federal awards (SEFA) in accordance with 2 CFR 200.510. As instructed in the OMB Compliance Supplement, Provider Relief Funds (PRF) should be reported on the SEFA based on upon the PRF report that is required to be submitted to the HRSA reporting portal. For example, PRF funds received in period 2 (July 1, 2020, to December 31, 2020) should be reported on the SEFA for the fiscal year ends of December 31, 2021 through December 31, 2022. Condition: Federal awards totaling $332,841, including Provider Relief Funds received in period 2 of $178,159, were excluded from the SEFA. Cause: Crossroads had significant turnover within the accounting department and the new personnel had not been aware of the PRF funds received in a prior fiscal year. In addition, there was no overlap in the CFO position to provide for a smooth transition. Effect: An audit adjustment was made to report the three awards on the SEFA totaling $332,841. Recommendation: We recommend that Crossroads retain documentation regarding the information used to prepare the SEFA, along with notes for future years to assist with future personnel transitions. Planned Corrective Action: Crossroads will update policies, procedures and document retention plans to ensure that data is easily accessible. Instructions for completion of all audit related reports will be maintained and available to all finance personnel. Finding 2022-002 Criteria: Accounting reconciliations and supporting documentation should agree to the general ledger and be prepared and reviewed timely. Condition: Investment reconciliations, bad debt analysis and contributions receivable reconciliations had not been performed until requested during the audit. In addition, accounts receivable aging reports and depreciation reports did not agree to the general ledger. Cause: There was significant turnover within the accounting department during the year, including the Financial Accounting Manager and CFO positions. In addition, there was no overlap within the CFO position to provide for a smooth transition. This was the first-year end closing for both individuals in those positions. Effect: Audit adjustments were made resulting in a decrease of assets of approximately $4,700,000, a decrease in liabilities of approximately $400,000, and a decrease in net assets of approximately $4,300,000. Recommendation: We recommend that Crossroads create a schedule of all year-end reconciliations that need to be performed to ensure that required reconciliations are performed and reviewed timely. Planned Corrective Action: The lack of documentation and training of the Financial Accounting Manager for year-end closing processes prior to the former CFO?s departure left a significant knowledge gap. This also hindered the ability of the current CFO, who joined the organization 2 months prior to year-end, to be able to provide the required information or perform the necessary reconciliations. Going forward, all processes for month-end and year-end will be documented and followed. Accounts will be reconciled and reviewed on a monthly/quarterly/yearly basis as determined by the materiality of the account. If there are any questions regarding this plan, please contact Techia Brewer, CFO, at tbrewer@eastersealscrossroads.org.

View Audit 44357

Finding 48123 (2022-003)

Material Weakness 2022

City of Goshen

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303

FINDING 2022-003: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds ? Internal Controls Contact Person Responsible for Corrective Action: Clerk-Treasurer Richard Aguirre Contact Phone Number: (574) 533-8623 Views of Responsible Official: We concur with the finding. Description of Correcti...

FINDING 2022-003: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds ? Internal Controls Contact Person Responsible for Corrective Action: Clerk-Treasurer Richard Aguirre Contact Phone Number: (574) 533-8623 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: To enhance internal controls, the City of Goshen Clerk-Treasurer?s Office has identified and segregated duties related to the preparation of the Schedule of Federal Awards (SEFA). Using the checklist from the SBOA as a reference, an internal checklist has been created to use for annual review of the policies and procedures. For this year in particular, a revisiting of the policies and procedures is necessary to address and clarify segregation of duties, both for internal and external purposes. The design, including segregation of duties, exists between the Clerk-Treasurer, Deputy Clerk-Treasurer, and the Grants Manager. However, the reporting procedures can be improved, specifically in how implementation generates verifiable proof and documentation. What is cited below is more of a ?retroactive finding? from 2021, since SBOA did not audit these funds previously. There also had been a series of difficulties with the Treasury portal; by the time the system was corrected, the reports were submitted. Regarding the procedures, the City of Goshen undertook data entry, review, and submission using three different individuals, and there is evidence of this review that has not been acknowledged by the SBOA. The review and oversight process, however, is being improved in light of this new finding. The revision of policies will more effectively articulate the steps that effect internal control and ensure consistent implementation. To ensure the accuracy of Project and Expenditure Reports prior to submission to the U.S. Department of Treasury, the preparer will email the reviewer when a report is ready for review. The reviewer will respond to the email when the information is reviewed and include any errors noted that need to be corrected. This email correspondence will be kept and provided to state auditors. The City also will maintain an approval sheet indicating that the review of the report has been completed and the reviewer will sign and date the approval sheet and note any errors found during the review. Anticipated Completion Date: This process should be reviewed and ready by the next SEFA preparation, in January 2024. ? Completed and submitted to the State Board of Accounts, Aug. 29, 2023

View Audit 41399

Finding 48120 (2022-001)

None 2022

New Bern Voa Elderly Housing INC (the Meadows)

VA

Reporting Questioned Costs

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 replacement reserve deficiency will be funded in the amount of $231. Management will ensure th...

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 replacement reserve deficiency will be funded in the amount of $231. Management will ensure that the replacement reserve deposits are made on a timely basis in the future. Completion Date: September 9, 2022

View Audit 53971

Finding 48116 (2022-001)

Significant Deficiency 2022

Barrow County Board of Education

GA

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.403 § 200.404

Corrective Action Plan - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS FA 2022-001 Improve Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principles Procurement and Suspension and Debarment I...

Corrective Action Plan - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS FA 2022-001 Improve Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principles Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.4250 - Elementary and Secondary School Emergency Relief Fund COVID-19 - 84.425U - American Rescue Plan Elementary And Secondary School Emergency Relief Fund Federal Award Number: S425D200012 (Year: 2020), S425D210012 (Year: 2021) S45U210012 (Year: 2021) Questioned Costs: $358,390 Repeat of Prior Year Finding: None Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over expenditures as it relates to the Elementary and Secondary School Emergency Relief Fund program. Corrective Action Plans: We acknowledge this finding, however the School District relied on the advance, written approval of Georgia Department of Education Federal Programs staff that our request was a proper use of federal funds and that we had all the documentation needed for this cost to be allowable. It was pointed out to us during the audit that the contract with the custodial staff did not have the language needed to cover the bonus to our custodial contract staff in the view of the Department of Audits. The Department took this position even though both parties agreed to these payments, the Board of Education voted to approve this expenditure, the agreement was documented and the Board of Education General Counsel concluded this was permissible under the Contract. In order to accommodate the Department?s concerns, the School District will monitor contracts to ensure that all expenditures are compliant with the School District?s purchasing policies and procedures as well as compliance requirements for the ESSER program. Estimated Completion Date: May 2023 Contact Person: Jennifer Houston Telephone: 770-867-4527 Email: Jennifer.houston@barrow.k12.ga.us

View Audit 54405 Questioned Costs: $1

Finding 48085 (2022-002)

None 2022

Louisburg College Inc.

NC

Questioned Costs Student Financial Aid Reporting

Identifying Number: 2022-002 - USDOE Student Financial Assistance Cluster - Special Tests and Provisions: Enrollment Status Reporting Finding: The College did not report status changes for various students, primarily withdrawn students, within a timely manner as required. Name of Contact Person: Kar...

Identifying Number: 2022-002 - USDOE Student Financial Assistance Cluster - Special Tests and Provisions: Enrollment Status Reporting Finding: The College did not report status changes for various students, primarily withdrawn students, within a timely manner as required. Name of Contact Person: Karen Overton, Director of Financial Aid Corrective Action Plan: The College will report status changes for all students, including withdrawn students, every 30 to 45 days which is required by National Student Clearinghouse and National Student Loan Data System (NSLDS). All faculty are required to take attendance. Faculty report excessive absence concerns to lcabscences@louisburg.edu. During the first seven days of classes all students who are identified as 'No Shows' will be reported to the Registrar's Office. After Census Day (the end of Drop/Add), students will be identified who have missed the equivalent of 14 class days per USDOE regulations. These students will be withdrawn according to USDOE regulations. This process will be initially completed in National Student Clearinghouse, per regulations, and then reconciled in NSLDS. Anticipated Completion Date: Monthly, beginning August 2022

View Audit 54135

Finding 48084 (2022-001)

None 2022

Louisburg College Inc.

NC

Questioned Costs Student Financial Aid Reporting

Identifying Number: 2022-001 - USDOE Student Financial Assistance Cluster - Special Tests and Provisions: Borrower Data Transmission and Reconciliation Finding: The College was unable to produce the reconciliations for review. Name of Contact Person: Karen Overton, Director of Financial Aid Correcti...

Identifying Number: 2022-001 - USDOE Student Financial Assistance Cluster - Special Tests and Provisions: Borrower Data Transmission and Reconciliation Finding: The College was unable to produce the reconciliations for review. Name of Contact Person: Karen Overton, Director of Financial Aid Corrective Action Plan: Using the data files, provided by USDOE Common Origination and Disbursement (COD), the College will upload the files every month into CAMS to perform COD reconciliation monthly. A specific staff has been assigned to perform this task each month. Anticipated Completion Date: Monthly, beginning August 2022

View Audit 54135

Finding 48083 (2022-002)

None 2022

Coastal Area District Development Authority, Inc.

GA

Questioned Costs Reporting Matching / Level of Effort / Earmarking

Finding: 2022-02 Name of contact person: Terrence T. Louk, Chief Executive Officer Corrective Action: Management acknowledges the finding related to the reporting error on Form ED-209, RLF Financial Report for fiscal year 2021. Per a review with the Economic Development Administration (EDA), this er...

Finding: 2022-02 Name of contact person: Terrence T. Louk, Chief Executive Officer Corrective Action: Management acknowledges the finding related to the reporting error on Form ED-209, RLF Financial Report for fiscal year 2021. Per a review with the Economic Development Administration (EDA), this error is a result of the complexity of reporting a partial loan loss in the EDA?s Salesforce system. Management will work with the EDA to reconcile the report balances. Proposed Completion Date: September 30, 2023

View Audit 54072 Questioned Costs: $1

Finding 48078 (2022-004)

Significant Deficiency 2022

Pequea Valley School District

PA

Questioned Costs Allowable Costs / Cost Principles Reporting

#2022-004 - COVID-19 Education Stabilization Fund - AL #: 84.425D, Year Ended June 30, 2022 Criteria: The Pennsylvania Department of Education (PDE) requires the recipient of ESSER I funding to use the correct number of nonpublic low-income students that proactively affirm participation in the ESS...

#2022-004 - COVID-19 Education Stabilization Fund - AL #: 84.425D, Year Ended June 30, 2022 Criteria: The Pennsylvania Department of Education (PDE) requires the recipient of ESSER I funding to use the correct number of nonpublic low-income students that proactively affirm participation in the ESSER I grant when calculating the nonpublic schools? funding allocation. Statement of Condition: Pequea Valley School District inadvertently excluded two nonpublic students in its allocation of the nonpublic school?s calculated share of the ESSER I grant. Cause and Effect: Pequea Valley School District did not have a second level review process in place prior to submitting the nonpublic school?s allocation amount to PDE. As a result, the per pupil allocation was higher than it should have been. Questioned Costs: None over the reportable threshold. Identification of Repeat Finding: No Recommendation: Pequea Valley School District should implement a second-level review process for its submissions to grantors for funding and reporting purposes. Management Response: The School District?s Assistant Superintendent who is responsible for Federal Programs will review and certify that per pupil calculations for non-public students are recorded accurately.

View Audit 53112

Finding 48070 (2022-001)

Significant Deficiency 2022

Joint School District No. 28-J of the Counties of Adams and Arapahoe

CO

Questioned Costs Reporting Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN Report Issued: November 11, 2022 FISCAL YEAR OF FINDING: 2021-2022 FINDING: Single Audit 2022-001 Significant Deficiency - Reporting for Higher Education Emergency Relief Fund (HEERF) Student Aid Portion Four quarterly Student Aid reports for fiscal year 2021-2022 were to...

CORRECTIVE ACTION PLAN Report Issued: November 11, 2022 FISCAL YEAR OF FINDING: 2021-2022 FINDING: Single Audit 2022-001 Significant Deficiency - Reporting for Higher Education Emergency Relief Fund (HEERF) Student Aid Portion Four quarterly Student Aid reports for fiscal year 2021-2022 were to be posted on the District's website by the federal due dates to comply with federal regulations. The third quarter report was not posted. We recommend that the District take immediate action to post the missing report to the website, obtain clarification for any confusing, ambiguous, or complex compliance requirements, and stay diligent in staying abreast of the specific reporting requirements. CLIENT PLANNED ACTION: The district agrees with the finding. The required posting of the Student Aid portion of the HEERF has been corrected. The district will ensure appropriate reporting for HEERF as required by grant compliance requirements. Additionally, the district will obtain clarification for any confusing, ambiguous, or complex compliance requirements, and remain diligent to stay abreast of the specific reporting requirements. CLIENT RESPONSIBLE PARTY: Kevin Simpson - Director, Operations and Management Pickens Technical College Aurora Public Schools COMPLETION DATE: Completed as of November 3, 2022

View Audit 52782

Corrective Action Plans

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