Corrective Action Plans

Finding 57858 (2022-001)

Material Weakness 2022

MN

Internal Control / Segregation of Duties Material Weakness Reporting

Name of Contact Person ? Sharon Day, Executive Director Corrective action ? IPTF has hired a new contract accountant and will ensure they prepare internal financial statements on a monthly basis as required by their written financial policies and sent to management for review. Also, the board will p...

Name of Contact Person ? Sharon Day, Executive Director Corrective action ? IPTF has hired a new contract accountant and will ensure they prepare internal financial statements on a monthly basis as required by their written financial policies and sent to management for review. Also, the board will plan to meet quarterly and document meeting minutes. Completion date ? Management and the Board of Directors implemented the above as of December 2022.

View Audit 54316

Finding 57814 (2022-004)

Significant Deficiency 2022

Hemingford Public Schools, District No 10

NE

Reporting § 200.510

Finding 2022-004: Preparation of the Schedule of Expenditures of Federal Awards. District staff are aware of this responsibility and will plan to prepare the SEFA annually in future years.

View Audit 44873

Finding 53055 (2022-104)

Significant Deficiency 2022

State of Wisconsin

WI

Subrecipient Monitoring Reporting Significant Deficiency

CAP for Finding: 2022-104 Auditor Recommendation: Improve Federal Funding Accountability and Transparency Act reporting procedures to ensure accurate award information, including the federal award identification number, is being used. Planned Corrective Action: The Wisconsin Department of Administra...

CAP for Finding: 2022-104 Auditor Recommendation: Improve Federal Funding Accountability and Transparency Act reporting procedures to ensure accurate award information, including the federal award identification number, is being used. Planned Corrective Action: The Wisconsin Department of Administration?s (Department or DOA) Bureau of Financial Management (BFM) and Division of Energy, Housing and Community Resources (DEHCR) will work together to implement procedures to ensure the accuracy of the award information that is transmitted to the Division of Executive Budget and Finance (DEBF), Systems, Operations and Federal Funds Team (Federal Funds Team) for Federal Funding Accountability and Transparency Act (FFATA) reporting. The procedures may include, among other things, DEHCR?s provision of the federal award document containing the federal award identification number (FAIN) to BFM concurrent with the request to establish the award for reporting. Anticipated Completion Date: June 30, 2023 Auditor Recommendation: Improve Federal Funding Accountability and Transparency Act reporting procedures to ensure rejected subaward information is reviewed and communicated to the appropriate program staff for investigation and resolution. Planned Corrective Action: The Department will improve FFATA reporting procedures to ensure rejected subaward information is reviewed and communicated to the appropriate program staff for investigation and resolution. DEBF?s Federal Funds Team will communicate error messages it receives for rejected reports in a timely manner to agency and program staff originating the reports, and the error log received from the FFATA Subaward Reporting System (FSRS) will be made available electronically for agency program staff as well as maintained for documentation purposes. Anticipated Completion Date: June 30, 2023 Auditor Recommendation: Improve Federal Funding Accountability and Transparency Act reporting procedures to ensure documentation of rejected subaward information is maintained to demonstrate that the Department of Administration attempted to enter the subaward information; and Planned Corrective Action: The Department will improve FFATA reporting procedures to ensure documentation of rejected subaward information is maintained to demonstrate that the Department attempted to enter the subaward information in FSRS. As previously noted, the Federal Funds Team will communicate to agency and program staff the error messages received for rejected reports and make available and maintain for archival purposes error logs received from FSRS. Additionally, the Federal Funds Team will record in the Wisconsin FFATA reporting system if an upload of the subaward information cannot be completed during the intended reporting period due to reasons that are beyond its control, such as delays in the federal government?s assignment of federal award identification numbers (FAINs) for new grant awards. Anticipated Completion Date: June 30, 2023 Auditor Recommendation: Improve Federal Funding Accountability and Transparency Act reporting procedures to ensure all required subawards of $30,000 or more, including any amendments or modifications to a subaward, are identified and submitted to the Federal Funding Accountability and Transparency Act Subaward Reporting System in a timely manner. Planned Corrective Action: The Department takes seriously its responsibility to ensure all required subawards of $30,000 or more, including any amendments or modifications to a subaward, are identified and submitted to FSRS in a timely manner. The Federal Funds Team in fulfilling its enterprise role related to FSRS reporting, delivered agency and program staff training on the requirements of 2 CFR s. 170, in February 2023, concurrent with the introduction of its new Wisconsin FFATA reporting system, and will highlight FFATA reporting requirements in its monthly reporting timeline communications. As previously noted, BFM and DEHCR will work together to implement improved procedures to ensure the accuracy of the award information that is transmitted to DEBF. They will also implement procedures to verify the completeness of the data that is uploaded to FSRS, including confirming the availability of the data in USAspending.gov. Anticipated Completion Date: June 30, 2023 Persons responsible for corrective action: Susan Brown, Administrator Division of Energy, Housing and Community Resources susan.brown@wisconsin.gov Colleen Holtan, Director Bureau of Financial Management Division of Enterprise Operations colleen.holtan@wisconsin.gov Dustin Trickle, Executive Policy and Budget Manager Division of Executive Budget and Finance dustin.trickle1@wisconsin.gov

View Audit 44861

Finding 53042 (2022-303)

Significant Deficiency 2022

State of Wisconsin

WI

Subrecipient Monitoring Procurement, Suspension & Debarment Reporting

CAP for Finding: 2022-303 DATE: March 21, 2023 TO: Lisa Kasel, Assistant Financial Audit Director Legislative Audit Bureau FROM: Barry Kasten, Director Bureau of Fiscal Services Department of Health Services SUBJECT: Corrective Action Plan ? Federal Funding Accountability and Transparency Act Report...

CAP for Finding: 2022-303 DATE: March 21, 2023 TO: Lisa Kasel, Assistant Financial Audit Director Legislative Audit Bureau FROM: Barry Kasten, Director Bureau of Fiscal Services Department of Health Services SUBJECT: Corrective Action Plan ? Federal Funding Accountability and Transparency Act Reporting ? Immunization Cooperative Agreements Department staff has reviewed the Legislative Audit Bureau?s (LAB) interim audit memo for Finding 2022-303: Federal Funding Accountability and Transparency Act Reporting ? Immunization Cooperative Agreements. This is the department?s Corrective Action Plan. ? Recommendation (2022-303): Federal Funding Accountability and Transparency Act Reporting? Immunization Cooperative Agreements We recommend the Wisconsin Department of Health Services: ? Update the queries used to identify subawards in the State?s accounting system, STAR, that are subject to Federal Funding Accountability and Transparency Act reporting to ensure all required subawards are identified; and ? Ensure all required subwards of $30,000 or more, including any amendments or modifications to a subaward, are identified and submitted to the Federal Fund Accountability and Transparency Act Subaward Reporting System in a timely manner. Wisconsin Department of Health Services Planned Corrective Action: BFS agrees that the circumstances shaped by the COVID emergency required BFS to prioritize tasks critical to essential functions over those with little to no financial impact. Furthermore, during this same period, there was turnover in this position. Lack of priority and new staffing led to late reporting. Additionally, procedural misunderstandings contributed to continued reporting delays of the correcting items identified in the first finding. The summer and early Fall of 2022 allowed for additional research, clarification, and catching up. Since November of 2022 there have been timely monthly uploads of collected data and it has continued to be reported monthly. BFS also agrees that LAB identified several contracts not yet reported. Upon discovery, BFS made it a priority to take steps necessary to immediately report the missing contracts on the FSRS site. Investigations into the missing contracts revealed that there was an issue with the query being used to pull the STAR data. Investigations into the CARS query led to discovery of the incorrect usage of the date parameters. DHS will correct the query errors and modify the FFATA procedures for accurate, complete, and timely reporting. Anticipated Completion Date: May 2023 Person responsible for corrective action: Vanessa Salata, Section Chief Expenditure Accounting Section Chief, Bureau of Fiscal Services, Division of Enterprise Services vanessaa.salata@dhs.wisconsin.gov

View Audit 44861

Finding 52986 (2022-400)

Significant Deficiency 2022

State of Wisconsin

WI

Subrecipient Monitoring Reporting Significant Deficiency

CAP for Finding: 2022-400 Finding 2022-400: Supporting Effective Instruction State Grants?Federal Funding Accountability and Transparency Act Reporting Planned Corrective Action: The Department of Public Instruction (DPI) has implemented some new procedures related to FFATA reporting, while continui...

CAP for Finding: 2022-400 Finding 2022-400: Supporting Effective Instruction State Grants?Federal Funding Accountability and Transparency Act Reporting Planned Corrective Action: The Department of Public Instruction (DPI) has implemented some new procedures related to FFATA reporting, while continuing to review and update for completeness. One change is within the WISEgrants system to help identify missing awards for FFATA reporting. If there is an issue with entering a specific subaward into Federal Funding Accountability and Transparency Subaward Reporting System (FSRS), DPI will add a note to the applicable Federal Award Identification Number (FAIN) in the WISEgrants system FFATA Reporting - Monthly screen and create an FSD.gov Incident (FSD - Help Desk Ticket). Once the subaward is successfully entered into FSRS, the previously entered FFATA Reporting ? Monthly note, will be updated to show that the subawards have been successfully added to the FSRS. Anticipated Completion Date: June 30, 2023 Person responsible for corrective action: Angeline Gaster, Assistant Director School Financial Services Team Division for Finance and Management Department of Public Instruction angeline.gaster@dpi.wi.gov

View Audit 44861

Finding 52828 (2022-104)

Material Weakness 2022

Gila County

AZ

Reporting § 200.303

Assistance Listings number and program name: 93.137 Community Programs to Improve Minority Health Grant Program Contact: Maryn Belling Anticipated completion date: June 30, 2023 Corrective Action Plan: The County will develop, implement, and maintain procedures requiring both the performance & doc...

Assistance Listings number and program name: 93.137 Community Programs to Improve Minority Health Grant Program Contact: Maryn Belling Anticipated completion date: June 30, 2023 Corrective Action Plan: The County will develop, implement, and maintain procedures requiring both the performance & documentation of independent review and approval of all federal program reports prior to submitting them to the federal agency to ensure the reports are accurate, agree to County records, and contain only allowable expenditures. Program expenditures will be reconciled to the County?s accounting records. Errors identified will be reported to the federal agency in adjusted or resubmitted reports. Departmental training will be provided for staff responsible for preparing and reviewing reports for both data management, compliance with Uniform Guidance, 2 Code of Federal Regulations (CFR) ?200.510, and adherence to County?s policies and procedures.

View Audit 44835

Finding 52827 (2022-103)

Material Weakness 2022

Gila County

AZ

Questioned Costs Subrecipient Monitoring Reporting § 200.303

Assistance Listings number and program name: 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Fund Contact: Maryn Belling Anticipated completion date: May 31, 2023 Corrective Action Plan: The County will develop, implement, and maintain procedures requiring both the performance & docume...

Assistance Listings number and program name: 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Fund Contact: Maryn Belling Anticipated completion date: May 31, 2023 Corrective Action Plan: The County will develop, implement, and maintain procedures requiring both the performance & documentation of independent review and approval of all federal program reports prior to submitting them to the federal agency to ensure the reports are accurate, agree to County records, and contain only allowable expenditures. Program expenditures will be reconciled to the County?s accounting records. Errors identified will be reported to the federal agency in adjusted or resubmitted reports. Departmental training will be provided for staff responsible for preparing and reviewing reports for both data management, compliance with Uniform Guidance, 2 Code of Federal Regulations (CFR) ?200.510, and adherence to County?s policies and procedures.

View Audit 44835

Finding 52753 (2022-001)

Material Weakness 2022

Housing Authority of the City of Everett

WA

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

"See Corrective Action Plan for chart/table"

View Audit 44732

Finding 52682 (2022-001)

Material Weakness 2022

San Diego Society of Natural History

CA

Reporting Questioned Costs

The Museum has reviewed and revised its accounting processes and has hired adequate staff to process monthly billings and reconcile the account records on a timely basis. Anticipated completion date November 2022 and responsible contact person is Matt Jawlik

View Audit 44552

Finding 52601 (2022-101)

Significant Deficiency 2022

Osborn Elementary School District No. 8

AZ

Questioned Costs Eligibility Reporting § 200.61

REFERENCE: 2022-101 CFDA NUMBER: 84.027A ? SPECIAL EDUCATION ? GRANTS TO STATES CFDA NUMBER: 84.027X ? SPECIAL EDUCATION ? GRANTS TO STATES CFDA NUMBER: 84.173A ? SPECIAL EDUCATION ? PRESCHOOL GRANTS U.S. DEPARTMENT OF EDUCATION ? 2022 PASSED THROUGH ARIZONA STATE DEPARTMENT OF EDUCATION GRANT NUMBE...

REFERENCE: 2022-101 CFDA NUMBER: 84.027A ? SPECIAL EDUCATION ? GRANTS TO STATES CFDA NUMBER: 84.027X ? SPECIAL EDUCATION ? GRANTS TO STATES CFDA NUMBER: 84.173A ? SPECIAL EDUCATION ? PRESCHOOL GRANTS U.S. DEPARTMENT OF EDUCATION ? 2022 PASSED THROUGH ARIZONA STATE DEPARTMENT OF EDUCATION GRANT NUMBERS: H027A210007, H027X210007, H173A210003 CLIENT RESPONSE AND CORRECTIVE ACTION PLAN We concur with the condition. 1. Name of the contact person responsible for corrective action: Mariah Kelly-Hatcher, Director of Student Services 2. Corrective action planned: 1) Error 1: For 4 of 40 files tested, the Individualized education program (IEP) was not completed timely. The IEPs were between 2 and 54 days late. ? Internal procedure of prioritizing parent attendance will be adjusted and communicated to reflect documentation being completed timely prior to the expiration date. Completed August 2022. ? Internal procedure of school psychologist oversight of IEP calendaring and regular meetings to ensure deadline adherence implemented. Completed August 2022. ? Verbal corrective discipline warning, to be followed with a written corrective discipline for IEPs not completed timely. Completed October 2021, April 2022, May 2022. 2) Error 2: For 3 of 40 files tested, the primary disability category was not properly reported. A prior or secondary eligibility category was used rather than the current primary eligibility category. ? Internal procedure established for regular checks of eligibility alignment among documents and district reporting. Established August 2022. 3) Error 3: Although the District has established internal control processes and procedures to ensure student files include required documentation, the performance of these control activities was not documented for 1 of 40 provider files tested. ? Internal control processes were reviewed and will be tested with randomized files bimonthly. This process will continue to be completed through December 2022 to ensure fidelity. 3. Anticipated completion date: December 15, 2022.

View Audit 43764

Finding 52526 (2022-003)

Material Weakness 2022

Two Rivers Head Start Agency

IL

Reporting Matching / Level of Effort / Earmarking § 200.512

Two Rivers Head Start Agency respectfully submits the following corrective action plans for the year ended August 31, 2022. Auditor: Audit Period: Dugan & Lopatka, CPA's 4320 Winfield Road Suite 450 Warrenville, IL 60555 For the year ended August 31, 2022 The findings from the schedule o...

Two Rivers Head Start Agency respectfully submits the following corrective action plans for the year ended August 31, 2022. Auditor: Audit Period: Dugan & Lopatka, CPA's 4320 Winfield Road Suite 450 Warrenville, IL 60555 For the year ended August 31, 2022 The findings from the schedule of findings and questioned costs is discussed below. The findings are numbered consistently with the number assigned in the schedule. Findings - Financial Statements 2022-01: Auditor's Recommendation: We recommendthe Agency implement procedures to ensure timely reconciliation of general ledger accounts. Action Taken: The Agency experienced significant employee turnover in the Accounting Department. New staff have been hired. The Fiscal Officer will reconcile the general ledger balances no later than 30 days after the end of the previous month. The Executive Director will review and sign the reconciliations. 2022-02: Auditor's Recommendation: We recommend that the timesheets be reviewed by the accounting department to verify all timesheets have a supervisor approval before processing payroll. If the approval is missing, the accounting department should e-mail the timesheets to the supervisor and ask for a reply verifying that the hours are correct. We also recommend that the Agency implement fully electronic timesheets that provide the ability for the supervisor to approve a timesheets remotely. Action Taken: The Agency experienced significant employee turnover in the centers. All Supervisors will receive an email reminder, with their direct reports listed, to review and approve timesheets prior to payroll being processed. The Accounting Department will review a Timecard Approval Report prior to payroll being processed. Supervisors will be notified of any missing timecards or approvals. Payroll will not be processed until the report shows all timecards have been completed and approved. Finding - Single Audit Statement 2022-03: Auditor's Recommendation: We recommend that when there is a significant vacancy in the accounting department, the Agency finds some temporary help to keep the accounting records accurate and up to date. This will enable the Agency to have adequate and complete accounting records to meet reporting requirements. Action Taken: Due to significant employee turnover in the Accounting Departmentt SF-425 and SF- 429 reports were not submitted in a timely manner or with information matching the general ledger. The new accounting team is in place and is in the process of correcting and resubmitting or submitting the reports. The accounting team will submit accurate SF-425 and SF-429 reports in a timely manner moving forward. If the funding agency has questions regarding this plan, please call me at 630-264-1444, Ext. 234.

View Audit 43752

Finding 52440 (2022-005)

Significant Deficiency 2022

Columbia Gorge Community College

OR

Questioned Costs Subrecipient Monitoring Reporting § 200.328 § 200.329

Finding 2022-005 Federal Agency Name: Department of Education Program Name: Education Stabilization Fund ALN 84.425 Finding Summary: During our testing, we noted the following issues over reporting: ? The financial data reported in the some of the quarterly reports posted for the institutional porti...

Finding 2022-005 Federal Agency Name: Department of Education Program Name: Education Stabilization Fund ALN 84.425 Finding Summary: During our testing, we noted the following issues over reporting: ? The financial data reported in the some of the quarterly reports posted for the institutional portion were not supported by the underlying trial balance activity. Responsible Individuals: Courtney Judah, Director of Institutional Effectiveness Corrective Action Plan: During internal audit of disbursements, the College identified several student disbursements that should have been recorded as emergency funds granted under the intuitional portion and not student portion. Journal entries were made to correct and change the award to the institutional portion, but failed to update the prior term report. To prevent future communication errors the team revisited the process and added a reviewing and updating of reports from prior periods. Management meet with the Grant Administrator and attended 2 webinars throughout the year to improve reporting process. Anticipated Completion Date: December 30, 2022

View Audit 52798

Finding 52433 (2022-004)

Material Weakness 2022

Columbia Gorge Community College

OR

Student Financial Aid Material Weakness Reporting

Finding 2022-004 Federal Agency Name: Department of Education Program Name: Student Financial Assistance Cluster ALN 84.007, 84.033, 84.063, 84.268 Finding Summary: During our testing, we noted 42 instances out of 182 disbursement transactions tested where the disbursement date per the College?s rec...

Finding 2022-004 Federal Agency Name: Department of Education Program Name: Student Financial Assistance Cluster ALN 84.007, 84.033, 84.063, 84.268 Finding Summary: During our testing, we noted 42 instances out of 182 disbursement transactions tested where the disbursement date per the College?s records and the processing date at COD was outside the mandatory 15-day reporting window. In addition, we noted 52 instances out of 182 disbursement transactions tested where the disbursement date per the student?s record and the disbursement date per COD did not agree. Responsible Individuals: Axel Hernandez, Director of Financial Aid Corrective Action Plan: Continue to identify and resolve Enterprise Management Software (ERP) issues that result in disbursement delays. The College has entered into an agreement with a third-party financial aid provider to service and administer financial aid awards, COD reporting and reconciliation. Contracted services include award packaging, document collection and compliance review, disbursement logs, direct flow of federal funds, account reconciliation and exit process. Ongoing training was conducted with ERP support and third-party disbursement software support to develop reporting and process steps to prevent reporting errors and improve accuracy in reporting in identifying student?s assistance needs. Prevention to include creation of reports for awards pending and detailed disbursement and reconciliations schedules. Anticipated Completion Date: Ongoing

View Audit 52798

Finding 52432 (2022-003)

Material Weakness 2022

Columbia Gorge Community College

OR

Student Financial Aid Questioned Costs Special Tests & Provisions

Finding 2022-003 Federal Agency Name: Department of Education Program Name: Student Financial Assistance Cluster ALN 84.007, 84.033, 84.063, 84.268 Finding Summary: During our testing over the NSLDS reporting requirements, we noted that 27 enrollment status certifications out of 151 enrollment certi...

Finding 2022-003 Federal Agency Name: Department of Education Program Name: Student Financial Assistance Cluster ALN 84.007, 84.033, 84.063, 84.268 Finding Summary: During our testing over the NSLDS reporting requirements, we noted that 27 enrollment status certifications out of 151 enrollment certifications tested were not reported to NSLDS in the required timeframe. In addition, it was noted that 57 enrollment statuses out of 151 enrollment statuses tested did not agree to the enrollment status that was submitted to NSLDS. Responsible Individuals: Mary Martin, Registrar Corrective Action Plan: Enrollment reporting is the responsibility of the Columbia Gorge Community College (CGCC) Registrar. Reporting of enrollment information in a timely manner for the year ended June 30, 2022, was impacted by the implementation of a new Student Information System (SIS) in May 2021. The SIS included significant changes to student record procedures and a new enrollment reporting process. In response to the Enrollment Reporting Finding for the year ended June 30, 2022, the Registrar continues working to mitigate any issues negatively impacting enrollment reporting by: ? working with the Vice President of Student Services and Director of Financial Aid to establish internal checks and balances to ensure reporting is being done in a timely manner; ? working with SIS system support staff and internal IT staff to promptly address technical issues and/or other issues impacting enrollment reporting; ? working with National Student Clearinghouse representative to ensure reporting schedule meets required timeframes; ? consistent review of enrollment files prior to submission to ensure correct student enrollment statuses and program information are being reported; ? prompt resolution of reporting errors; ? identifying and training of additional staff on enrollment reporting. Anticipated Completion Date: Ongoing

View Audit 52798

Finding 52424 (2022-001)

Material Weakness 2022

Park City Performances

UT

Reporting Allowable Costs / Cost Principles Material Weakness

Finding 2022-01: Internal Controls Documentation ? Corrective Action Plan Name of contact person: Randy Barton, Executive Director Corrective Action: Management will submit the required 2021 information when it submits the required information for fiscal 2022. Proposed Completion Date: Management wi...

Finding 2022-01: Internal Controls Documentation ? Corrective Action Plan Name of contact person: Randy Barton, Executive Director Corrective Action: Management will submit the required 2021 information when it submits the required information for fiscal 2022. Proposed Completion Date: Management will submit the information for fiscal 2022 and 2021 during December 2022 or January 2023, before the required submission for fiscal 2022 is due..

View Audit 52472

Finding 52415 (2022-002)

Material Weakness 2022

Cissna Park Senior Life Development, Nfp

IL

Material Weakness Reporting Internal Control / Segregation of Duties

Finding No. 2022-002 ? Preparation of Financial Statements Jeff Cottingham, Management agent, and Diane Theesfeld, sponsor of project, will continue to monitor financial reports and accounting information as correction is not practical.

View Audit 51266

Finding 52414 (2022-001)

Material Weakness 2022

Cissna Park Senior Life Development, Nfp

IL

Internal Control / Segregation of Duties HUD Housing Programs Material Weakness

Finding No. 2022-001 ? Segregation of Duties Jeff Cottingham, Management agent, and Diane Theesfeld, sponsor of project, will be responsible for monitoring monthly financial results and accounting information as correction is not practical.

View Audit 51266

Finding 52411 (2022-001)

Material Weakness 2022

White River School District No. 47-1

SD

Internal Control / Segregation of Duties Material Weakness Reporting

Kim Olson, Business Manager for the White River School District, is the contact person for the corrective action for this finding. With segregation of duties being a concern and the district not being able to staff to a level sufficient to ensure an ideal environment for internal controls, we will ...

Kim Olson, Business Manager for the White River School District, is the contact person for the corrective action for this finding. With segregation of duties being a concern and the district not being able to staff to a level sufficient to ensure an ideal environment for internal controls, we will be implementing several new practices to minimize the risk. In addition, we will continue to monitor and analyze other areas of operations to look for opportunities to modify our procedures.

View Audit 50276

Finding 52410 (2022-001)

Significant Deficiency 2022

Colorado Christian University & Ccu Endowment Foundation

CO

Questioned Costs Reporting Internal Control / Segregation of Duties

Colorado Christian University Corrective Action Plan Year Ended June 30, 2021 2022-001 - Reporting Finding: The University had not posted the Quarterly Student Aid information, which was required to be posted publicly to the University's website during the fiscal year ending June 30, 2022. Recommend...

Colorado Christian University Corrective Action Plan Year Ended June 30, 2021 2022-001 - Reporting Finding: The University had not posted the Quarterly Student Aid information, which was required to be posted publicly to the University's website during the fiscal year ending June 30, 2022. Recommendation: We recommend that the University obtain clarification for any confusing, ambiguous, or complex compliance requirements and stay diligent in staying abreast of the specific reporting requirements. Corrective Action: Post quarterly reports to CCU Consumer Information website. Identification as a repeat finding: Not applicable The person responsible for implementing: Steve Woodburn, Assistant Vice President of Financial Aid Implementation date: September 26, 2022

View Audit 49098

Finding 52384 (2022-001)

Significant Deficiency 2022

Wentworth Institute of Technology, Inc.

MA

Student Financial Aid Eligibility Reporting

Finding ? Eligibility ? Federal Direct Student Loan Program Assistance Listing Number 84.268 and Federal Pell Grant Program Assistance Listing Number 84.063; June 30, 2022 Award Year; U.S. Department of Education Criteria or Specific Requirement The annual maximum loan amount an undergraduate stud...

Finding ? Eligibility ? Federal Direct Student Loan Program Assistance Listing Number 84.268 and Federal Pell Grant Program Assistance Listing Number 84.063; June 30, 2022 Award Year; U.S. Department of Education Criteria or Specific Requirement The annual maximum loan amount an undergraduate student may receive must be prorated when the borrower is enrolled in a program that is shorter than a full academic year; or enrolled in a program that is one academic year or more in length but is in a remaining period of study that is shorter than a full academic year. (2021 - 2022 Student Financial Aid Bank Book, Volume 3, Chapter 5, Page 3-160, 34 CFR 685.203(a),(b),(c)) The amount of a student's Pell Grant for an academic year is based upon the payment and disbursement schedules published by the Secretary for each award year. (2021 - 2022 Student Financial Aid Handbook, Volume 3, Chapter 3, Page 3-68, 34 CFR 690.62) Condition Of the 40 students selected for eligibility testing, two students within the sample were incorrectly awarded aid based upon their specific circumstances. This was not a statistically valid sample. Views of Responsible Officials and Planned Corrective Actions The University concurs with the finding. The University will implement periodic quality control checks to ensure student aid is being appropriately calculated and awarded based upon relevant student enrollment and financial information. Names of Contact Persons Responsible for Corrective Action: Joan Romano, Registrar and Anne-Marie Caruso, Assistant Vice President/Director of Financial Aid Anticipated Completion Date: October 24, 2022

View Audit 45056

Finding 52383 (2022-002)

Significant Deficiency 2022

Wentworth Institute of Technology, Inc.

MA

Student Financial Aid Questioned Costs Special Tests & Provisions

Finding ? Special Tests and Provisions: Enrollment Reporting ? Federal Direct Student Loan Program, Assistance Listing Number 84.268; June 30, 2022 Award Year; U.S. Department of Education Criteria or Specific Requirement Enrollment information, including the effective date of separation from the ...

Finding ? Special Tests and Provisions: Enrollment Reporting ? Federal Direct Student Loan Program, Assistance Listing Number 84.268; June 30, 2022 Award Year; U.S. Department of Education Criteria or Specific Requirement Enrollment information, including the effective date of separation from the institution, must be accurately reported within 30 days whenever attendance changes for a student, unless a roster will be submitted within 60 days. The changes include reductions or increases in attendance levels, withdrawals, graduations, and approved leaves-of absence. It is the institution?s responsibility, as a participant in the Title IV aid programs, to monitor and report these changes to the National Student Loan Data System (?NSLDS?). (NSLDS Enrollment Reporting Guide September 2021, and 34 CFR 685.309(b)) Condition Of the 40 students selected for enrollment reporting testing, three students within the sample were reported to NSLDS outside the maximum 60-day window. This was not a statistically valid sample. Views of Responsible Officials and Planned Corrective Actions The University concurs with the finding. The University will continue to remain vigilant in its oversight over timely communication of enrollment reporting detail to NSC and from NSC to NSLDS. Names of Contact Persons Responsible for Corrective Action: Joan Romano, Registrar and Anne-Marie Caruso, Assistant Vice President/Director of Financial Aid Anticipated Completion Date: October 24, 2022

View Audit 45056

Finding 52373 (2022-001)

None 2022

Shenango Treetops INC

PA

Questioned Costs Procurement, Suspension & Debarment HUD Housing Programs

Name of auditee: Shenango Treetops Inc. Auditee identification number: 033-EH-293 Name of audit firm: Affordable Housing Accountants Ltd. Period covered by the audit: July 1, 2021 ? June 30, 2022 A. Current Findings on the Schedule of Findings, Questioned Costs, and R...

Name of auditee: Shenango Treetops Inc. Auditee identification number: 033-EH-293 Name of audit firm: Affordable Housing Accountants Ltd. Period covered by the audit: July 1, 2021 ? June 30, 2022 A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation Those charged with Governance and Management agree with the finding and will reimburse the loan on a timely basis. b. Action Taken or Planned on the Finding Those charged with Governance and Management should reimburse the amount of $37,720 as soon as feasible.

View Audit 49655 Questioned Costs: $1

Finding 52312 (2022-001)

Significant Deficiency 2022

City of Fargo

ND

Reporting Questioned Costs Period of Performance

COVID-19 Coronavirus State and Local Fiscal Recovery of Funds Federal Financial Assistance Listing 21.027 Period of Performance Significant Deficiency in Internal Control over Compliance Finding Summary: During the course of the audit engagement, it was noted that the City included one 2023 expendit...

COVID-19 Coronavirus State and Local Fiscal Recovery of Funds Federal Financial Assistance Listing 21.027 Period of Performance Significant Deficiency in Internal Control over Compliance Finding Summary: During the course of the audit engagement, it was noted that the City included one 2023 expenditure in the 2022 reported schedule of expenditures of federal awards. Responsible Individuals: Wyatt Papenfuss, Finance Manager Corrective Action Plan: The City will take steps to ensure that all federal expenditures are in the correct period under Uniform Guidance. Anticipated Completion Date: December 31, 2023

View Audit 48339

Finding 52307 (2022-003)

Material Weakness 2022

White County

IN

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

FINDING 2022-003 Contact Person Responsible for Corrective Action: Elizabeth J Billue Contact Phone Number: 574-583-1515 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: All future reporting of the COVID-19 Coronavirus State and Local Fiscal Recovery ...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Elizabeth J Billue Contact Phone Number: 574-583-1515 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: All future reporting of the COVID-19 Coronavirus State and Local Fiscal Recovery Funds will be reviewed for accuracy by a second Auditor staff member prior to submission. The report will be signed/dated by both the preparer and the reviewer. To prevent future errors in reporting of these grant funds, the preparer will have an Auditor?s Deputy review the reports for accuracy and completion prior to submission. All grant receipts and adjustments to grant related receipts and disbursements completed in the Auditor?s Office are now reviewed for accuracy and initial/dated by a second Auditor Office staff member. In addition, a note will be made within our financial system records and all available supporting documentation will be attached/scanned as part of the permanent record of adjustments to receipts and disbursements. A new electronic storage system is under consideration for ease of access to adjustment documentation. Anticipated Completion Date: 4/30/24

View Audit 48334

Finding 52302 (2022-001)

Material Weakness 2022

Pleasantdale School District 107

IL

Questioned Costs Cash Management Reporting

Pleasantdale School District 107 Corrective Action Plan for Current Year Audit Findings Year Ending June 30, 2022 Corrective Action Plan Finding No: 2022-001 Condition: For the February 2022 claim reimbursement, the amount of reimbursement received did not agree to the underlying supporting document...

Pleasantdale School District 107 Corrective Action Plan for Current Year Audit Findings Year Ending June 30, 2022 Corrective Action Plan Finding No: 2022-001 Condition: For the February 2022 claim reimbursement, the amount of reimbursement received did not agree to the underlying supporting documentation. The District?s February claim in the amount of $30,010 for the Elementary School was rejected as it was submitted with an error and further rejected by ISBE. Plan: The District filed a one-time extension with Illinois State Board of Education in order to capture funds for the February claim for the Elementary School. Anticipated Date of Completion: November 7, 2022 Name of Contact Person: Griffin Sonntag, Business Manager/CSBO (708) 784-2172

View Audit 43931

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