Corrective Action Plans

Finding 46604 (2022-001)

Significant Deficiency 2022

CA

Questioned Costs Subrecipient Monitoring Reporting § 200.329

FINDING 2022-001 Program: COVID-19: Coronavirus State and Local Fiscal Recovery Funds CFDA No.: 21.027 Federal Grantor: United States Department of the Treasury Passed-through: N/A Award No. and Year: Various Compliance Requirements: Reporting Management?s or Department?s Response: We concur. V...

FINDING 2022-001 Program: COVID-19: Coronavirus State and Local Fiscal Recovery Funds CFDA No.: 21.027 Federal Grantor: United States Department of the Treasury Passed-through: N/A Award No. and Year: Various Compliance Requirements: Reporting Management?s or Department?s Response: We concur. Views of Responsible Officials and Corrective Action: The City reported expenditures for the entire award amount based on the guidance available at the time of the initial reporting period for the award. This resulted in over reporting expenditures for the audit period since only half of the award was remitted to the City during the period under audit. The City has put measures in place to ensure only expenditures for the amount received in a particular period are reported. Name of Responsible Person: Kofi Antobam, Director of Administrative Services Implementation Date: June 30, 2022

View Audit 40943

Finding 46596 (2022-006)

Significant Deficiency 2022

Clarkson College

NE

Questioned Costs Reporting Student Financial Aid

Higher Education Emergency Relief Funding (HEERF) ? Assistance Listing No. 84.425 Recommendation: We recommend the colleges reevaluate their procedures surrounding allowable costs and costs being charged to the grant to ensure all are allowable costs. Explanation of disagreement with audit finding: ...

Higher Education Emergency Relief Funding (HEERF) ? Assistance Listing No. 84.425 Recommendation: We recommend the colleges reevaluate their procedures surrounding allowable costs and costs being charged to the grant to ensure all are allowable costs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Clarkson College has reevaluated their procedures surrounding allowable costs and costs being charged to the grant to ensure all are allowable costs. The employee responsible for this finding is no longer associated with the college.

View Audit 40942 Questioned Costs: $1

Finding 46555 (2022-001)

Material Weakness 2022

Booth Residence Inc., A Georgia Corporation

GA

HUD Housing Programs Reporting Special Tests & Provisions

CORRECTIVE ACTION PLAN Project Legal Name: The Salvation Army William Booth Towers Atlanta, GA (? Project of Booth Residence, Inc., a Georgia Corporation) HUD Project No.: 061-11293 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-9/30/2022 Corrective Action Plan prepared by: Name:...

CORRECTIVE ACTION PLAN Project Legal Name: The Salvation Army William Booth Towers Atlanta, GA (? Project of Booth Residence, Inc., a Georgia Corporation) HUD Project No.: 061-11293 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-9/30/2022 Corrective Action Plan prepared by: Name: Sriparna Mitra Position: HUD Specialist, THQ (Legal) Telephone Number: 404-728-6700 A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. The auditee agrees with the recommendation to ensure that required residual receipts reserve deposits and any audit adjustments based on revised numbers are made timely. b. Action(s) Taken or Planned on the Finding Management did not make the required deposit timely as the fiscal year 2021 audit was so delayed that the calculation wasn't finalized in time to make the correct deposit amount prior to the December 2021 deadline. The initially calculated amount was deposited timely. The updated amount wasn't provided until June 2022. The additional amount owed was deposited on September 27, 2022. Management is working to get the fiscal year 2022 audit done in a more timely manner. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Year Findings, Questioned Costs and Recommendations 1. Finding 2021-001 Cleared.

View Audit 49451

Finding 46553 (2022-001)

Material Weakness 2022

Evangeline Booth Residence, Inc., A Florida Corporation

FL

HUD Housing Programs Eligibility Reporting

CORRECTIVE ACTION PLAN Project Legal Name: Evangeline Booth Garden Apartments Ocala, FL (A Project of Evangeline Booth Residence, Inc., a Florida Corporation) HUD Project No.: 063-EE011-WAH Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-9/30/2022 Corrective Action Plan prepared b...

CORRECTIVE ACTION PLAN Project Legal Name: Evangeline Booth Garden Apartments Ocala, FL (A Project of Evangeline Booth Residence, Inc., a Florida Corporation) HUD Project No.: 063-EE011-WAH Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-9/30/2022 Corrective Action Plan prepared by: Name: Sriparna Mitra Position: HUD Specialist, THQ (Legal) Telephone Number: 404-728-6700 A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation Management agrees with the finding and is taking steps to address the issue that caused it. b. Action(s) Taken or Planned on the Finding Access to the Enterprise Income Verification (EIV) system [the system used to access Social Security information and Health and Human Services information] was not available due to the incorrect tax ID being identified to The Salvation Army personnel who had transitioned from another The Salvation Army HUD Project location. It took considerable efforts to get this corrected with HUD. The appropriate access to the system has now been given to the new personnel of this Ocala HUD Project. This lack of access may have impacted the early part of FY 2023. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Year Findings, Questioned Costs and Recommendations 1. Finding 2021-001 In Process. See finding 2022-001 2. Finding 2021-002 Cleared. 3. Finding 2021-003 Cleared.

View Audit 49450

Finding 46550 (2022-002)

Material Weakness 2022

Evangeline Booth Residence Inc., A Texas Corporation

TX

HUD Housing Programs Eligibility Reporting

CORRECTIVE ACTION PLAN Project Legal Name: Evangeline Booth Garden Apartments Pasadena, TX (? Project of Evangeline Booth Residence, Inc., A Texas Corporation) HUD Project No.: 114-EE095-NP-WAH Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-11/11/2021 (day before sale) Corrective...

CORRECTIVE ACTION PLAN Project Legal Name: Evangeline Booth Garden Apartments Pasadena, TX (? Project of Evangeline Booth Residence, Inc., A Texas Corporation) HUD Project No.: 114-EE095-NP-WAH Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-11/11/2021 (day before sale) Corrective Action Plan prepared by: Name: Sriparna Mitra Position: HUD Specialist, THQ (Legal) Telephone Number: 404-728-6700 The following is a recommended format to be followed by the auditee for preparing a corrective action plan: A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. b. Action(s) Taken or Planned on the Finding The property was sold subsequent to September 30, 2021 reporting period with HUD approval and all reserves were transferred to buyer, therefore we consider this matter closed. 2. Finding 2022-002 c. Comments on the Finding and Each Recommendation The auditee agrees with the finding. The auditee agrees with the recommendation management should either review the Project budget to determine if nonessential costs can be cut to ensure that the replacement reserve is funded in accordance with the terms of the regulatory agreement or management should obtain HUD approval to waive the remaining underfunded deposits due to the balance of the reserve exceeding $1,000 per unit. d. Action(s) Taken or Planned on the Finding The property was sold November 12, 2021 with HUD approval and all tenant files were transferred to buyer, therefore we consider this matter closed. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Year Findings, Questioned Costs and Recommendations 1. Finding 2021-001 Unresolved. See Finding 2022-002. 2. Finding 2021-002 Unresolved. See Finding 2022-001 3. Finding 2021-003 Cleared. 4. Finding 2020-001 Unresolved. See findings 2022-002 and 2021-001. 5. Finding 2020-002 Unresolved. See findings 2022-001 and 2021-002. 6. Finding 2019-002 Unresolved. See findings 2022-001, 2021-002, and 2020-002

View Audit 49449

Finding 46549 (2022-001)

Material Weakness 2022

Evangeline Booth Residence Inc., A Texas Corporation

TX

Special Tests & Provisions HUD Housing Programs Reporting

CORRECTIVE ACTION PLAN Project Legal Name: Evangeline Booth Garden Apartments Pasadena, TX (? Project of Evangeline Booth Residence, Inc., A Texas Corporation) HUD Project No.: 114-EE095-NP-WAH Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-11/11/2021 (day before sale) Corrective...

CORRECTIVE ACTION PLAN Project Legal Name: Evangeline Booth Garden Apartments Pasadena, TX (? Project of Evangeline Booth Residence, Inc., A Texas Corporation) HUD Project No.: 114-EE095-NP-WAH Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-11/11/2021 (day before sale) Corrective Action Plan prepared by: Name: Sriparna Mitra Position: HUD Specialist, THQ (Legal) Telephone Number: 404-728-6700 The following is a recommended format to be followed by the auditee for preparing a corrective action plan: A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. b. Action(s) Taken or Planned on the Finding The property was sold subsequent to September 30, 2021 reporting period with HUD approval and all reserves were transferred to buyer, therefore we consider this matter closed. 2. Finding 2022-002 c. Comments on the Finding and Each Recommendation The auditee agrees with the finding. The auditee agrees with the recommendation management should either review the Project budget to determine if nonessential costs can be cut to ensure that the replacement reserve is funded in accordance with the terms of the regulatory agreement or management should obtain HUD approval to waive the remaining underfunded deposits due to the balance of the reserve exceeding $1,000 per unit. d. Action(s) Taken or Planned on the Finding The property was sold November 12, 2021 with HUD approval and all tenant files were transferred to buyer, therefore we consider this matter closed. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Year Findings, Questioned Costs and Recommendations 1. Finding 2021-001 Unresolved. See Finding 2022-002. 2. Finding 2021-002 Unresolved. See Finding 2022-001 3. Finding 2021-003 Cleared. 4. Finding 2020-001 Unresolved. See findings 2022-002 and 2021-001. 5. Finding 2020-002 Unresolved. See findings 2022-001 and 2021-002. 6. Finding 2019-002 Unresolved. See findings 2022-001, 2021-002, and 2020-002

View Audit 49449

Finding 46547 (2022-001)

Material Weakness 2022

Evangeline Booth Friendship House Residence Inc., A Texas Corporation

TX

Questioned Costs Special Tests & Provisions Cash Management

1 CORRECTIVE ACTION PLAN Project Legal Name: Evangeline Booth Friendship House Fort Worth, TX (A Project of Evangeline Booth Friendship House Residence, Inc., a Texas Corporation) HUD Project No.: 113-EE041 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-9/30/2022 Corrective Actio...

1 CORRECTIVE ACTION PLAN Project Legal Name: Evangeline Booth Friendship House Fort Worth, TX (A Project of Evangeline Booth Friendship House Residence, Inc., a Texas Corporation) HUD Project No.: 113-EE041 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-9/30/2022 Corrective Action Plan prepared by: Name: Sriparna Mitra Position: HUD Specialist, THQ (Legal) Telephone Number: 404-728-6700 A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation Management agrees with the finding and is taking steps to address the issue that caused it. The $6,500 will be repaid to the property. b. Action(s) Taken or Planned on the Finding As of January 10, 2023, the check request for the reimbursement to Evangeline Booth Friendship House has been approved. Reimbursement is anticipated in the near future. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Year Findings, Questioned Costs and Recommendations Finding 2021-001 Cleared.

View Audit 49448 Questioned Costs: $1

Finding 46544 (2022-002)

Significant Deficiency 2022

Catherine Booth Residence Inc., A Texas Corporation

TX

HUD Housing Programs Special Tests & Provisions Reporting

CORRECTIVE ACTION PLAN Project Legal Name: Catherine Booth Garden Apartments Waco, TX (? Project of Catherine Booth Residence, Inc., A Texas Corporation) HUD Project No.: 113-EE005-NP-WAH Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-1/12/2022 (day before sale) Corrective Action...

CORRECTIVE ACTION PLAN Project Legal Name: Catherine Booth Garden Apartments Waco, TX (? Project of Catherine Booth Residence, Inc., A Texas Corporation) HUD Project No.: 113-EE005-NP-WAH Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-1/12/2022 (day before sale) Corrective Action Plan prepared by: Name: Sriparna Mitra Position: HUD Specialist, THQ (Legal) Telephone Number: 404-728-6700 A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 2. Finding 2022-002 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. The auditee agrees with the recommendation management should establish procedures and monitor compliance with those procedures to insure that tenant security deposits are refunded timely and that tenant lease files are properly maintained in accordance with the requirements of HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. b. Action(s) Taken or Planned on the Finding N/A. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Year Findings, Questioned Costs and Recommendations Finding 2021-001 Cleared. Finding 2021-002 Unresolved. See finding 2022-001

View Audit 49447

Finding 46543 (2022-001)

Material Weakness 2022

Catherine Booth Residence Inc., A Texas Corporation

TX

HUD Housing Programs Eligibility Reporting

CORRECTIVE ACTION PLAN Project Legal Name: Catherine Booth Garden Apartments Waco, TX (? Project of Catherine Booth Residence, Inc., A Texas Corporation) HUD Project No.: 113-EE005-NP-WAH Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-1/12/2022 (day before sale) Corrective Action...

CORRECTIVE ACTION PLAN Project Legal Name: Catherine Booth Garden Apartments Waco, TX (? Project of Catherine Booth Residence, Inc., A Texas Corporation) HUD Project No.: 113-EE005-NP-WAH Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-1/12/2022 (day before sale) Corrective Action Plan prepared by: Name: Sriparna Mitra Position: HUD Specialist, THQ (Legal) Telephone Number: 404-728-6700 A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. The auditee agrees with the recommendation that management should establish procedures and monitor compliance with those procedures to ensure that tenant eligibility is correctly determined and that tenant lease files are properly maintained. b. Action(s) Taken or Planned on the Finding N/A. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Year Findings, Questioned Costs and Recommendations Finding 2021-001 Cleared. Finding 2021-002 Unresolved. See finding 2022-001

View Audit 49447

Finding 46540 (2022-002)

Material Weakness 2022

Booth Residence San Antonio, Inc., A Texas Corporation

TX

HUD Housing Programs Eligibility Reporting

CORRECTIVE ACTION PLAN Project Legal Name: Catherine Booth Garden Apartments San Antonio, TX (? Project of Booth Residence San Antonio, Inc., a Texas Corporation) HUD Project No.: 115-EE072 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-1/11/2022 (day before sale) Corrective Acti...

CORRECTIVE ACTION PLAN Project Legal Name: Catherine Booth Garden Apartments San Antonio, TX (? Project of Booth Residence San Antonio, Inc., a Texas Corporation) HUD Project No.: 115-EE072 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-1/11/2022 (day before sale) Corrective Action Plan prepared by: Name: Sriparna Mitra Position: HUD Specialist, THQ (Legal) Telephone Number: 404-728-6700 A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 2. Finding 2022-002 c. Comments on the Finding and Each Recommendation The auditee agrees with the finding. The auditee agrees with the recommendation that management should establish procedures and monitor compliance with those procedures to ensure that tenant eligibility is correctly determined and that tenant lease files are properly maintained. d. Action(s) Taken or Planned on the Finding Management agrees with the finding The property was sold subsequent to year end and the current management agent did not provide the requested documents. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Year Findings, Questioned Costs and Recommendations 1. Finding 2021-001 Unresolved. See finding 2022-002 2. 2021-002 Cleared. 3. 2021-003 Cleared.

View Audit 49099

Finding 46539 (2022-001)

Material Weakness 2022

Booth Residence San Antonio, Inc., A Texas Corporation

TX

HUD Housing Programs Questioned Costs Special Tests & Provisions

CORRECTIVE ACTION PLAN Project Legal Name: Catherine Booth Garden Apartments San Antonio, TX (? Project of Booth Residence San Antonio, Inc., a Texas Corporation) HUD Project No.: 115-EE072 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-1/11/2022 (day before sale) Corrective Acti...

CORRECTIVE ACTION PLAN Project Legal Name: Catherine Booth Garden Apartments San Antonio, TX (? Project of Booth Residence San Antonio, Inc., a Texas Corporation) HUD Project No.: 115-EE072 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-1/11/2022 (day before sale) Corrective Action Plan prepared by: Name: Sriparna Mitra Position: HUD Specialist, THQ (Legal) Telephone Number: 404-728-6700 A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. Management agrees with the recommendation to ask HUD whether a payment should be sent to HUD or the new owner of the property. b. Action(s) Taken or Planned on the Finding The property was sold subsequent to year end and the reserve was transferred to the buyer. Management has reached out to HUD to ask where the payment should be made, as the auditee no longer has access to the reserve. 1. Finding 2021-001 Unresolved. See finding 2022-002 2. 2021-002 Cleared. 3. 2021-003 Cleared.

View Audit 49099 Questioned Costs: $1

Finding 46536 (2022-002)

Material Weakness 2022

Catherine Booth Gardens of Tyler, Texas, Inc., A Texas Corporation

TX

HUD Housing Programs Eligibility Reporting

CORRECTIVE ACTION PLAN Project Legal Name: Catherine Booth Gardens of Tyler (A Project of Catherine Booth Gardens of Tyler, Texas, Inc., A Texas Corporation) HUD Project No.: 113-EE064 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-11/3/2021 (day before sale) Corrective Action Pl...

CORRECTIVE ACTION PLAN Project Legal Name: Catherine Booth Gardens of Tyler (A Project of Catherine Booth Gardens of Tyler, Texas, Inc., A Texas Corporation) HUD Project No.: 113-EE064 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-11/3/2021 (day before sale) Corrective Action Plan prepared by: Name: Sriparna Mitra Position: HUD Specialist, THQ (Legal) Telephone Number: 404-728-6700 A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 2. Finding 2022-002 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding and auditor?s recommendation to implement procedures to ensure that the determination of tenant eligibility and the maintenance of lease files are in accordance with guidelines specified by HUD, even during transition of management and/or ownership. b. Action(s) Taken or Planned on the Finding The property was sold November 4, 2021, therefore management plans to contact HUD to determine the appropriate handling of this situation. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Year Findings, Questioned Costs and Recommendations 1. Finding 2021-001 Unresolved ? see finding 2022-002.

View Audit 49061

Finding 46535 (2022-001)

Material Weakness 2022

Catherine Booth Gardens of Tyler, Texas, Inc., A Texas Corporation

TX

HUD Housing Programs Eligibility Reporting

CORRECTIVE ACTION PLAN Project Legal Name: Catherine Booth Gardens of Tyler (A Project of Catherine Booth Gardens of Tyler, Texas, Inc., A Texas Corporation) HUD Project No.: 113-EE064 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-11/3/2021 (day before sale) Corrective Action Pl...

CORRECTIVE ACTION PLAN Project Legal Name: Catherine Booth Gardens of Tyler (A Project of Catherine Booth Gardens of Tyler, Texas, Inc., A Texas Corporation) HUD Project No.: 113-EE064 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-11/3/2021 (day before sale) Corrective Action Plan prepared by: Name: Sriparna Mitra Position: HUD Specialist, THQ (Legal) Telephone Number: 404-728-6700 The following is a recommended format to be followed by the auditee for preparing a corrective action plan: A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. The auditee agrees with the recommendation management should establish procedures to create and maintain a wait list for applicants in accordance with HUD guidelines even during transition of management and/or ownership. b. Action(s) Taken or Planned on the Finding The property was sold November 4, 2021, therefore management plans to contact HUD to determine the appropriate handling of this situation. 2. Finding 2022-002 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding and auditor?s recommendation to implement procedures to ensure that the determination of tenant eligibility and the maintenance of lease files are in accordance with guidelines specified by HUD, even during transition of management and/or ownership. b. Action(s) Taken or Planned on the Finding The property was sold November 4, 2021, therefore management plans to contact HUD to determine the appropriate handling of this situation. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Year Findings, Questioned Costs and Recommendations 1. Finding 2021-001 Unresolved ? see finding 2022-002. 2. Finding 2021-001 Cleared.

View Audit 49061

Finding 46530 (2022-001)

Material Weakness 2022

Parkston School District No. 33-3

SD

Internal Control / Segregation of Duties Material Weakness Reporting

Parkston School District Business Manager, Craig Bruening, is the contact person responsible for the corrective action plan for this finding. This finding is due to the limited number of staff members employed in the district's business office. Staffing the office at an efficient and financially f...

Parkston School District Business Manager, Craig Bruening, is the contact person responsible for the corrective action plan for this finding. This finding is due to the limited number of staff members employed in the district's business office. Staffing the office at an efficient and financially feasible level precludes the hiring of enough personnel to provide an ideal environment for the internal controls. Parkston School District adopted an Internal Controls and Procedures policy in January 2019 that we are following. We are aware of the weakness in internal controls and will adhere to policies and procedures we have in place while providing compensating controls to reduce the risk. This will be an ongoing process.

View Audit 45465

Finding 46528 (2022-008)

Significant Deficiency 2022

Dallas County

IA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

A policy and procedures will be established to ensure the Project and Expenditure Report is submitted prior to the reporting deadline. Estimated Date of Completion April 30, 2023

View Audit 42577

Finding 46523 (2022-001)

Significant Deficiency 2022

Harrison County, Mississippi

MS

Reporting Significant Deficiency Program Income

Item 2022-001 Significant Deficiency in Internal Control over Compliance Program Coronavirus State and Local Fiscal Recovery Fund, Assistance Listing 21.027 Compliance Requirement: Reporting Criteria: The U.S. Department of Treasury SLFRF Compliance and Reporting Guidance requires the Coun...

Item 2022-001 Significant Deficiency in Internal Control over Compliance Program Coronavirus State and Local Fiscal Recovery Fund, Assistance Listing 21.027 Compliance Requirement: Reporting Criteria: The U.S. Department of Treasury SLFRF Compliance and Reporting Guidance requires the County prepare quarterly submissions of the Project and Expenditure Report. The 2022 Compliance Supplement identifies multiple Key Line Items in the report, including cumulative expenditures and current period expenditures. Internal control should be established and maintained to provide reasonable assurance that these requirements are complied with by submitting the reports accurately. Condition: For the fiscal year under audit, the Project and Expenditure Report reported cumulative expenditures as program income, and the total obligation was reported as cumulative expenditures before the amounts had actually been spent. Cause: The County followed a process for reviewing the reports and understanding program requirements; however, the new and emerging nature of the program and related guidance limited the internal knowledge necessary to identify the errors. Effect: Required reports submitted to the Federal Agency contained inaccuracies to identified key elements. Recommendation: We recommend that the County expand its review process for key reports to consider if new or emerging funding merits additional staff training or the engagement of outside assistance. PERSON RESPONSIBLE FOR CORRECTION ACTION: Becky Haynes, County Auditor CORRECTIVE ACTION PLANNED: We agree with the finding and have initiated discussions to provide training and implement procedures to ensure compliance. ANTICIPATED COMPLETION DATE: September 30, 2023

View Audit 44958

Finding 46507 (2022-002)

Material Weakness 2022

Hamilton College

NY

Questioned Costs Reporting Matching / Level of Effort / Earmarking § 200.303 § 200.328 § 200.329

Corrective Action Plan - Finding 2022-002 We agree with the finding and observations, which are consistent with Finding 2021-002, and specifically note the following coorective actions that were implemented subsequent to June 30, 2022: - The Chief of Staff will contact the DOE to determine if pa...

Corrective Action Plan - Finding 2022-002 We agree with the finding and observations, which are consistent with Finding 2021-002, and specifically note the following coorective actions that were implemented subsequent to June 30, 2022: - The Chief of Staff will contact the DOE to determine if past reports not filed should be submitted at this time and if reports filed with incorrect amounts should be corrected. - The Associate VP for Finance & Controller will review HEERF repoting requirements to ensure any future reporting required is submitted on a timely basis. - The Associated VP for Finance & Controller will review any future reporting for HEERF funds before submission to ensure they reconcile to the College's accounting records. Responsible Official - Gillian King, Chief of Staff Anticipated Completion Date: Completed

View Audit 41211

Finding 46495 (2022-004)

Material Weakness 2022

Eastbrook Community School Corporation

IN

Matching / Level of Effort / Earmarking Questioned Costs Subrecipient Monitoring § 200.303

FINDING 2022-004 ? ELEMENTARY AND SECONDARY SCHOOL EMERGENCY RELIEF FUND DAVIS-BACON PREVAILING WAGE REQUIREMENTS Contact Person Responsible for Corrective Action: Lisa Baker, Business Manager Contact Person's Phone Number: 765-664-0624 Views of Responsible Official: There is no disagreement with...

FINDING 2022-004 ? ELEMENTARY AND SECONDARY SCHOOL EMERGENCY RELIEF FUND DAVIS-BACON PREVAILING WAGE REQUIREMENTS Contact Person Responsible for Corrective Action: Lisa Baker, Business Manager Contact Person's Phone Number: 765-664-0624 Views of Responsible Official: There is no disagreement with the audit finding. Description of Correction Action Plan: When the school district is awarded federal funds that will be used for construction, alteration, or repair projects in excess of $2,000, the superintendent and/or business manager will notify the contractors that the project is being funded by federal funds and the requirements as outlined by the Davis-Bacon Act. In addition, the superintendent and/or the business manager will ensure that the contractors provide weekly payroll report certifications and will review the documents to ensure compliance with the wage rate requirements. Anticipated Completion Date: March 24, 2023

View Audit 53375 Questioned Costs: $1

Finding 46494 (2022-003)

Material Weakness 2022

Eastbrook Community School Corporation

IN

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

FINDING 2022-003 ? ELEMENTARY AND SECONDARY SCHOOL EMERGENCY RELIEF FUND REPORTING Contact Person Responsible for Corrective Action: Lisa Baker, Business Manager Contact Person's Phone Number: 765-664-0624 Views of Responsible Official: There is no disagreement with the audit finding. Descriptio...

FINDING 2022-003 ? ELEMENTARY AND SECONDARY SCHOOL EMERGENCY RELIEF FUND REPORTING Contact Person Responsible for Corrective Action: Lisa Baker, Business Manager Contact Person's Phone Number: 765-664-0624 Views of Responsible Official: There is no disagreement with the audit finding. Description of Correction Action Plan: The recipients of the ESSER Data Reporting notice from the Indiana Department of Education, which include the director of curriculum and assessment and the business manager, will work together to ensure the data reports are properly completed, approved, and submitted by the due date. The director of curriculum and assessment will complete the reports and present them to the business manager who will review and approve the reports. The director of curriculum and assessment will submit the reports and make record of the date and time submitted. Anticipated Completion Date: March 24, 2023

View Audit 53375

Finding 46492 (2022-002)

Significant Deficiency 2022

City of Fairfield

CA

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

Finding 2022-002 Federal Agency: U.S. Department of the Treasury Program/Cluster: Coronavirus State and Local Fiscal Recovery Funds Federal Assistance Listing Number: 21.027 Pass-through: N/A Award No. and Year: N/A Compliance Requirement: Reporting Type of Finding: Significant Deficiency Views of...

Finding 2022-002 Federal Agency: U.S. Department of the Treasury Program/Cluster: Coronavirus State and Local Fiscal Recovery Funds Federal Assistance Listing Number: 21.027 Pass-through: N/A Award No. and Year: N/A Compliance Requirement: Reporting Type of Finding: Significant Deficiency Views of Responsible Officials and Corrective Action Plan: The questioned submission was reviewed multiple times, the documents were reviewed prior to the submission through meetings, confirmation emails and the saving of the reports on a shared folder. We believe these procedures were sufficient for documenting the review process taking into account that the Treasury submission system is a single submit system that lacks the maker / checker (approver) feature. We do not believe this finding is a significant deficiency as noted by the Auditors. Moving forward we will add the additional step of having the reviewer sign off on the online report (printout) prior to submission. Responsible Individual(s): Ashely Doyle, Budget Officer Anticipated Completion Date: March 15, 2023

View Audit 53374

Finding 46487 (2022-004)

Material Weakness 2022

Las Virgenes Unified School District

CA

Subrecipient Monitoring Material Weakness Reporting

Corrective Action Plan and Views of Responsible Officials The district did not remain aware of all of the reporting criteria related to the COVID testing audit requirements. These requirements have been noted, and our records relating to the safe return to school have been reviewed. The district fis...

Corrective Action Plan and Views of Responsible Officials The district did not remain aware of all of the reporting criteria related to the COVID testing audit requirements. These requirements have been noted, and our records relating to the safe return to school have been reviewed. The district fiscal team has been transitioned at the CBO and Director of Fiscal level. We will continue our work to maintain a thorough backup for all grant funds.

View Audit 52126

Finding 46483 (2022-005)

Significant Deficiency 2022

Las Virgenes Unified School District

CA

Subrecipient Monitoring Eligibility Reporting

Corrective Action Plan and Views of Responsible Officials LVUSD is challenged each year to reach our MOE given our unique programming as a school district. Staff will review progress toward MOE biannually to ensure compliance and tight oversight over these funds.

View Audit 52126

Finding 46472 (2022-003)

Material Weakness 2022

Weston School District

WI

Material Weakness Reporting Internal Control / Segregation of Duties

Finding #2022-003 ? Material Adjustments Condition: Johnson Block and Company, Inc., proposed numerous adjusting journal entries. We deem these entries to be significant in relation to the financial statements. Since the District did not make these adjustments in its accounting system prior to the...

Finding #2022-003 ? Material Adjustments Condition: Johnson Block and Company, Inc., proposed numerous adjusting journal entries. We deem these entries to be significant in relation to the financial statements. Since the District did not make these adjustments in its accounting system prior to the audit, a material weakness exists in the District?s internal controls. Effect: This means that the proper recording and reporting of financial information may not occur within a timely manner. Cause: Financial information was not recorded in a timely manner and material adjustments were needed in order to correct various transactions. Criteria: Material adjusting journal entries not prepared by the District before the audit are considered an internal control weakness. Recommendation: Policies and procedures should be implemented to ensure account balances are properly recorded in a timely manner. Response: The District will work to establish policies and procedures to reduce the number of adjusting journal entries proposed by the auditors. In addition, new finance accounting staff are receiving training to assist with correcting this finding. Contact Person: Gary Syftestad Anticipated Completion: Ongoing

View Audit 51382

Finding 46466 (2022-005)

Significant Deficiency 2022

Nassau Community College

NY

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.303

For 2022, quarterly reviews were being performed; however, due to the transition in personnel in the Accounting and Finance areas, the annual review was not done. The College has updated its procedures to include a review of the annual submission similar to the current practice of reviewing the quar...

For 2022, quarterly reviews were being performed; however, due to the transition in personnel in the Accounting and Finance areas, the annual review was not done. The College has updated its procedures to include a review of the annual submission similar to the current practice of reviewing the quarterly submission.

View Audit 47863

Finding 46464 (2022-004)

Significant Deficiency 2022

Nassau Community College

NY

Questioned Costs Student Financial Aid Reporting § 200.303

The College reported the students? status to the National Student Clearinghouse (NSC). The NSC in turn is contractually engaged by the College to update NSDLS. We will work with NSC to determine why the students? status was not updated timely and ensure that student status is accurately and timely r...

The College reported the students? status to the National Student Clearinghouse (NSC). The NSC in turn is contractually engaged by the College to update NSDLS. We will work with NSC to determine why the students? status was not updated timely and ensure that student status is accurately and timely reported to NSLDS going forward.

View Audit 47863

Corrective Action Plans

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