Corrective Action Plans

Finding 31555 (2022-008)

Significant Deficiency 2022

IL

Reporting Subrecipient Monitoring Allowable Costs / Cost Principles

Condition: Quarterly expenditure reports for the projects expenditures were not timely filed for ARP ESSER - Homeless Children and Youth (1 of 2 quarters required). Plan: To avoid this reporting and internal control issue, the District should schedule the due dates of all expenditure reports in orde...

Condition: Quarterly expenditure reports for the projects expenditures were not timely filed for ARP ESSER - Homeless Children and Youth (1 of 2 quarters required). Plan: To avoid this reporting and internal control issue, the District should schedule the due dates of all expenditure reports in order to avoid late filings. Anticipated Date of Completion: June 30, 2023 Name of Contact Person: Lisa Schuenke, Assistant Superintendent of Finance and Human Resources Management Response: This District is aware of the issue and has determined that the majority of the problem occurs when a grant is first approved, and the first reporting period is missed or if a grant continues into subsequent project years. Management has found a dashboard within IWAS that has a listing of all grants by project year and dates that the grants and budgets are approved that will help determine when the first expenditure reports are due. Additionally, management will work on a process to ensure that expenditure reports are no longer missed or filed late.

View Audit 25796

Finding 31531 (2022-001)

Significant Deficiency 2022

Notre Dame De La Mer, Inc.

MS

Procurement, Suspension & Debarment HUD Housing Programs Reporting

U.S. Department of Housing and Urban Development Program Name: Section 223(F) Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects Federal Assistance Listing Number: 14.155 Grant Number: 065-11080-PM Notre Dame de la Mer (the ?Project?) respectfully submits th...

U.S. Department of Housing and Urban Development Program Name: Section 223(F) Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects Federal Assistance Listing Number: 14.155 Grant Number: 065-11080-PM Notre Dame de la Mer (the ?Project?) respectfully submits the following corrective action plan for the year ended September 30, 2022: Audit Firm: McNorton Ishee & Jones, PC 3662 Dauphin St., Ste. E Mobile, AL 36608 Audit Period: September 30, 2022 Finding 2022-001: Other Findings Statement of Condition: The project has not filed their prior year annual single audit reporting package in the Federal Audit Clearinghouse website. Corrective Action: Management will ensure that they submit the project?s annual single audit reporting package in the Federal Audit Clearinghouse website. If the Department of Housing and Urban Development should have any questions or comments regarding this plan, please contact Craig Bounds at (228) 435-1642.

View Audit 35931

Finding 31527 (2022-002)

Significant Deficiency 2022

City of Austin

TX

Cash Management Reporting Significant Deficiency

Finding 2022-002: Control Finding?Significant Deficiency?Immunization Outreach?Reporting Contact Person? Adrienne Sturrup, Austin Public Health Director Management Response? Austin Public Health (APH) identified the reporting discrepancy in August 2022 and quickly implemented tighter controls to tra...

Finding 2022-002: Control Finding?Significant Deficiency?Immunization Outreach?Reporting Contact Person? Adrienne Sturrup, Austin Public Health Director Management Response? Austin Public Health (APH) identified the reporting discrepancy in August 2022 and quickly implemented tighter controls to track the timely submission of the Financial Status Reports (FSRs). The new process was fully implemented on 10/1/2022. APH experienced a large increase in grants from multiple sources related to COVID-19. APH also experienced a complete staff turnover and the addition of two accountant positions for grant billing. The new controls are as follows: APH has implemented a monthly checklist for all Accountants to utilize during monthly grant billings. This checklist contains all monthly responsibilities, including each grant requiring FSR, B-13, supplemental forms, invoices/voucher, and any other items required to be submitted to the grantor. This checklist is submitted to the Accounting Manager to review with each grant monthly billing. 1. Each FSR due date is now recorded on the cover sheet check list of each monthly billing. 2. The FSR is submitted to the Accounting Manager with the monthly billing. 3. The grant does not get approved unless requirements 1 and 2 are met. 4. The Accounting Manager then sends the FSR to the Grantor and the accountant to record.

View Audit 35930

Finding 31525 (2022-001)

Material Weakness 2022

Utah Food Bank

UT

Subrecipient Monitoring Material Weakness Reporting § 200.303

Finding 2022-001 Finding Summary: Utah Food Bank did not have a second reviewer during the first submission, which could have caught an error in the budget remaining amount on the grant project. There was also one quarterly report submitted after the deadline without a documented approved extension....

Finding 2022-001 Finding Summary: Utah Food Bank did not have a second reviewer during the first submission, which could have caught an error in the budget remaining amount on the grant project. There was also one quarterly report submitted after the deadline without a documented approved extension. Responsible Individuals: Jennifer Pratt, Chief Financial Officer Corrective Action Plan: Utah Food Bank will continue to enhance internal controls over reporting to have one person write the report and another verify before the reports are submitted. All reports shall be submitted in a timely manner. Anticipated Completion Date: February 10, 2023

View Audit 35926

Finding 31524 (2022-001)

Significant Deficiency 2022

Youth & Opportunity United, Inc.

IL

Subrecipient Monitoring Reporting

CORRECTIVE ACTION PLAN 3/14/2023 United States Department of Education Youth & Opportunity United, Inc. respectfully submits the following corrective action plan for the year ended 06/30/2022. Name and address of independent public accounting firm: Cohn Reznick 1 South Wacker Dr. Suite 3550 Chica...

CORRECTIVE ACTION PLAN 3/14/2023 United States Department of Education Youth & Opportunity United, Inc. respectfully submits the following corrective action plan for the year ended 06/30/2022. Name and address of independent public accounting firm: Cohn Reznick 1 South Wacker Dr. Suite 3550 Chicago, IL 60606 Audit period: 7/1/2021-6/30/2022 The findings from the 6/30/2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS-FEDERAL AWARD PROGRAMS AUDIT SIGNIFICANT DEFICIENCY United States Department of Education 2022-001 21st Century Community Learning Center Program ? Assistance Listing Number 84.287 During the fiscal year ended June 30, 2022, quarterly expenditure reports were submitted past the due dates. Reporting Recommendation: The Organization should enhance their processes in place and monitoring to ensure timely submission in the future. Action Taken: We concur with the recommendation, and it was implemented effective 07/01/2022. Going forward all reports will be submitted in a timely fashion. If the United States Department of Education has questions regarding this plan, please call Martin Maxwell at (847) 801-0211. Sincerely yours, Martin Maxwell Executive Director of Finance

View Audit 35925

Finding 31507 (2022-002)

Significant Deficiency 2022

Realife Cooperative of New Ulm

MN

Reporting Internal Control / Segregation of Duties

Housing and Urban Development Realife Cooperative of New Ulm respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the December 3...

Housing and Urban Development Realife Cooperative of New Ulm respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs and the summary schedule of prior audit findings are discussed below. The findings are numbered consistently with the numbers assigned in the schedules. Summary of audit results does not include findings and is not addressed. Finding 2022-002 Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.

View Audit 27276

Finding 31480 (2022-001)

Significant Deficiency 2022

Treasure Valley Community College

OR

Student Financial Aid Reporting Subrecipient Monitoring

FINDINGS ? FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Education 2022-001 ? Student Financial Assistance Cluster ? CFDA No. 84.268, 84.063 Special Tests and Provisions ? Enrollment Reporting ? Significant Deficiency in Internal Control over Compliance Recommendation: The auditors recommend the ...

FINDINGS ? FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Education 2022-001 ? Student Financial Assistance Cluster ? CFDA No. 84.268, 84.063 Special Tests and Provisions ? Enrollment Reporting ? Significant Deficiency in Internal Control over Compliance Recommendation: The auditors recommend the College follow and enhance existing policies to ensure all student changes in status are identified timely and submitted accurately within the required time frame. The auditors also recommend a review of roles and responsibilities surrounding this process be evaluated and, if deemed necessary, revised. Lastly, the auditors recommend the College establish a formal internal monitoring control whereby a designated individual with NSLDS access, on a sample basis, spot checks the status updates on NSLDS so to internally audit the NSC submissions. Action taken: The College concurs with this finding. The College has made progress in the restructuring of positions and duties in the financial aid and registrar offices within the Student Services area. This will assist in improving coordination between those parties involved in degree and enrollment reporting as well as contributing to the streamlining of the reporting and correction process to eliminate errors and findings. Each of these departments will coordinate training and standard operating procedures for timely and accurate reporting to the appropriate entities. The College has intentions of fulfilling the following actions to make continued progress toward compliance under this finding: ? Hire Enterprise Network Position in Student Services to assist with reporting and student information services. ? Provide ongoing and intensive trainings for new Financial Adi Staff, new Registrar and the Enterprise Network position, once filled. ? Collaborate with appropriate colleagues in Oregon using similar Student Information Systems that are currently addressing or have previously addressed enrollment reporting concerns. ? Utilize an external review service of Financial Aid software for recommendations on improvements. ? Identify college policy to address and draft to support accurate enrollment reporting. Name of Responsible Party: Diahann Derrick, Director of Financial Aid Anticipated completion date: June 30, 2023

View Audit 25834

Finding 31478 (2022-001)

Material Weakness 2022

Yuma Regional Medical Center

AZ

Eligibility Material Weakness Reporting

To Whom It May Concern: This letter includes the corrective action plan in response to the audit finding from the Single Audit for the 2020-2021 Award Year. Audit Finding: 2022-001: Under the Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Program, providers are required to s...

To Whom It May Concern: This letter includes the corrective action plan in response to the audit finding from the Single Audit for the 2020-2021 Award Year. Audit Finding: 2022-001: Under the Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Program, providers are required to submit reporting to the Health Resources Services Administration (HRSA). During the single audit, it was determined that roughly $2.4 million of expenses were reported as general expenses in Period 2, were also included as general expenses in Period 1 reporting. We agree with the audit finding and action will be taken to improve this gap going forward by updating procedures for these kinds of requirements. Controls will be implemented whereby there will be a secondary reviewer along with the appropriate sign-off validating the data has been accurately reported to ensure we are in compliance. The contact person responsible for the corrective action plan is James Salerno. The corrective action plan has been implemented as of January 1, 2023. Please let me know if you have any additional questions.

View Audit 27124

Finding 31476 (2022-001)

None 2022

City of Nome, Alaska

AK

Reporting Significant Deficiency § 200.512

Finding 2022-001 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Nickie Crowe, Finance Director Corrective Action Plan: The City of Nome will communicate with Nome Joint Utility System (NJUS) by July 1 of each year requesting their confirmation on the schedule ...

Finding 2022-001 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Nickie Crowe, Finance Director Corrective Action Plan: The City of Nome will communicate with Nome Joint Utility System (NJUS) by July 1 of each year requesting their confirmation on the schedule for the completion of NJUS? audited financial statements not later than November 30. The City of Nome and NJUS will communicate monthly on the status of the NJUS Audited Financials until the target date of November 30 of each year is met. If NJUS fails to communicate, the Nome Common Council will be notified immediately so that new action can be taken to ensure the City of Nome is compliant on future audits. Proposed Completion Date: November 30, 2023

View Audit 26921

Finding 31455 (2022-002)

Significant Deficiency 2022

Great Plains Health

NE

Allowable Costs / Cost Principles Cash Management Reporting

Criteria: The terms and conditions of the CARES Act Provider Relief Fund (PRF) distributions state that funds are to only be used to prevent, prepare for and respond to coronavirus, and that funds may only be used for healthcare related expenses or lost revenue that is attributable to the coronaviru...

Criteria: The terms and conditions of the CARES Act Provider Relief Fund (PRF) distributions state that funds are to only be used to prevent, prepare for and respond to coronavirus, and that funds may only be used for healthcare related expenses or lost revenue that is attributable to the coronavirus and represent actual costs. Condition: During the process of identifying expenses that were incurred to prevent, prepare for or respond to the coronavirus pandemic, management utilized projected expenses claimed for reimbursement. Planned Corrective Action: Management will enhance its internal controls over federal award compliance to ensure that only eligible costs are included in amounts expended. Contact Person: Summer Owen, CFO Anticipated Completion Date: December 31, 2023

View Audit 25771

Finding 31414 (2022-003)

Material Weakness 2022

Pipeline Research Council International, Inc.

VA

Questioned Costs Allowable Costs / Cost Principles Material Weakness

2022-003 Period of Performance USDOT Auditor?s Recommendation: PRCI management should develop and implement procedures and modify accounting structures to ensure compliance with period of performance requirements. Explanation of disagreement with the audit finding: There is no disagreement with th...

2022-003 Period of Performance USDOT Auditor?s Recommendation: PRCI management should develop and implement procedures and modify accounting structures to ensure compliance with period of performance requirements. Explanation of disagreement with the audit finding: There is no disagreement with the audit finding. Action taken in response to finding: PRCI has worked with the awarding agency to ensure that all grants are extended to an appropriate period of performance. PRCI additionally has reviewed the contracts with its vendors to ensure that they are billing timely for the contractual obligations of the grant awards. PRCI staff will work with USDOT staff to rectify any current contracted agreements where this same finding may exist in the future but acceptance for any agreement changes would be required by both parties.

View Audit 35902 Questioned Costs: $1

Finding 31413 (2022-002)

Material Weakness 2022

Pipeline Research Council International, Inc.

VA

Reporting Matching / Level of Effort / Earmarking

2022-002 Internal Control over Preparation of Schedule of Expenditures of Federal Awards (SEFA) United States Department of Transportation (?USDOT?) Auditor?s Recommendation: To ensure adequate internal controls over the preparation of the SEFA, we recommend that PRCI enhance internal controls over...

2022-002 Internal Control over Preparation of Schedule of Expenditures of Federal Awards (SEFA) United States Department of Transportation (?USDOT?) Auditor?s Recommendation: To ensure adequate internal controls over the preparation of the SEFA, we recommend that PRCI enhance internal controls over the preparation of the SEFA to ensure that it is prepared by one individual with another individual reviewing the underlying support to ensure completeness and accuracy. Explanation of disagreement with audit finding: There is no disagreement with audit finding. Action taken in response to finding: PRCI has implemented a new accounting system in 2023, which tracks the expenses relating the federal awards and expenditures and automatically creates a SEFA. This will allow for a cleaner preparation and review of the SEFA.

View Audit 35902

Finding 31380 (2022-002)

Significant Deficiency 2022

Hospital Development Company D/b/a Roane General Hospital

WV

Special Tests & Provisions Reporting Matching / Level of Effort / Earmarking

Finding 2022-002 Federal Program: Community Facilities Loans and Grants Cluster: Community Facilities Loans and Grants Assistance Listing Number: 10.766 Criteria: Section 4.6 of the USDA's Community Facilities Loan Agreement stipulates that the borrower must maintain a debt service coverage ratio...

Finding 2022-002 Federal Program: Community Facilities Loans and Grants Cluster: Community Facilities Loans and Grants Assistance Listing Number: 10.766 Criteria: Section 4.6 of the USDA's Community Facilities Loan Agreement stipulates that the borrower must maintain a debt service coverage ratio of at least 1.25. Additionally, Section 5(j) of the Community Facilities Loan Resolution Agreement stipulates that the Hospital will not modify or amend its organizational documents, including any articles of incorporation or bylaws without the written consent of the Government. Section 4.3 of the USDA's Loan Guarantee Agreement stipulates that the borrower must maintain certain financial reporting covenants, such as debt service coverage ratio of at least 1.25 days cash on hand in excess of 65 days, and obtaining an audited fiscal year-end financial statement audited by independent certified public accountants withing one hundred ten days subsequent to year end. Condition and Context: The Hospital did not maintain a debt service coverage ratio of at least 1.25 or days cash on hand in excess of 65 days, as of September 30, 2022. Additionally, the Hospital amended its bylaws in September 2022 without written consent of the Government. The Hospital?s audited financial statements as of September 30, 2022 were issued subsequent to one hundred ten days following September 30, 2022. Corrective Action Planned: Management has contacted the financial institutions and the United States Department of Agriculture, for waivers of debt covenants to prevent triggering an event of default. Additionally, management has reviewed and modified its internal controls to ensure monitoring of ongoing compliance. Name of Contact Person Responsible for Corrective Action: Amy Downey, Chief Financial Officer, 200 Hospital Drive, Spencer, WV 25276 Anticipated Completion Date: February 17, 2023

View Audit 25654

Finding 31376 (2022-003)

Significant Deficiency 2022

United Communities Against Poverty, Inc.

MD

Matching / Level of Effort / Earmarking Subrecipient Monitoring Period of Performance § 200.512

Audit Finding #2022-003 Reporting Name of Contact Person: Maryland Hutchinson, Fiscal Manager. Corrective Action: UCAP has implemented measures to ensure that there is no delay in financial reporting in the future. UCAP works directly with the grantors and contract administrators in order to ensure ...

Audit Finding #2022-003 Reporting Name of Contact Person: Maryland Hutchinson, Fiscal Manager. Corrective Action: UCAP has implemented measures to ensure that there is no delay in financial reporting in the future. UCAP works directly with the grantors and contract administrators in order to ensure timely payment of all reimbursable grants and has implemented steps in order to ensure that costs won?t have to be recategorized in the future. Proposed Completion Date: This will be complete by 6/30/2023 and will be reflected in the upcoming year-end.

View Audit 30644

Finding 31368 (2022-002)

Material Weakness 2022

Granger School District No. 204

WA

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

Finding ref number: 2022-002 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Tammy Thompson (509) 854-3172 701 E Avenue Granger, WA 98932 Corrective action the audi...

Finding ref number: 2022-002 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Tammy Thompson (509) 854-3172 701 E Avenue Granger, WA 98932 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). The District Management relied upon the contracted Project Manager & company to ensure all applicable laws were followed. The District used Department of Enterprise to manage the replacement of the HVAC system at the Middle & Elementary schools, which was a recommended use of funds by WA OSPI. The District was not aware of the requirement to collect weekly, certified payroll reports from the contractor. Should the district utilize Federal Funds for future construction projects, district management will request weekly certified payrolls from the construction company. Anticipated date to complete the corrective action: 5/18/2023

View Audit 36689

Finding 31363 (2022-001)

Significant Deficiency 2022

Wood Lane Apartments 042-Hd151-Wdd

OH

HUD Housing Programs Cash Management Reporting

Management has completed the required, corrective deposit to the residual receipts reserve of $1,704 in April 2023.

View Audit 36686

Finding 31355 (2022-001)

Material Weakness 2022

Edison Board of Education

NJ

Questioned Costs Internal Control / Segregation of Duties Procurement, Suspension & Debarment

Not available at the moment

View Audit 35604 Questioned Costs: $1

Finding 31345 (2022-003)

Significant Deficiency 2022

Dekalb County

IL

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303

Finding 2022-003 Condition Quarterly reports submitted to the Department of Treasury are not being reviewed by someone other than the preparer. Corrective Action Plan Corrective Action Planned: Currently, the County has a review process in place, but it was not being documented properly. Going ...

Finding 2022-003 Condition Quarterly reports submitted to the Department of Treasury are not being reviewed by someone other than the preparer. Corrective Action Plan Corrective Action Planned: Currently, the County has a review process in place, but it was not being documented properly. Going forward, the County will implement a review process that will include a signature of the reviewer. Name(s) of Contact Person(s) Responsible for Corrective Action: Robert Miller, Comptroller Anticipated Completion Date: July 2023

View Audit 33794

Finding 31321 (2022-003)

Material Weakness 2022

Community College District of Monroe County, Michigan

MI

Reporting Material Weakness § 200.502 § 200.510

Condition: During the audit, significant adjustments were identified and proprosed (which were approved and posted by management) to adjust the College's general ledger to the appropriate balances. Planned Corrective Action: A detailed business procedure will be written and implemented that expre...

Condition: During the audit, significant adjustments were identified and proprosed (which were approved and posted by management) to adjust the College's general ledger to the appropriate balances. Planned Corrective Action: A detailed business procedure will be written and implemented that expressly lists how to handle year-end audit as it relates to both the Annual Financial Audit and teh Single Audit. The procedure will include processes for quarterly balancing and review, at a minimum. The procedure will include the creation of the annual SEFA document to be used by auditors in determining what programs the College has been awarded and what expenditures have been made. It will also include who is to handle all pieces of the audit and preparation in the absence of the Director of Financial Services. Contact person responsible for corrective actions: Dana Blair, Director of Financial Services Anticipated Completion Date: January 15, 2023

View Audit 30283

Finding 31320 (2022-002)

Significant Deficiency 2022

Swift County-Benson Hospital

MN

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

Finding 2022-002 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 4 TIN #411670269 Federal Financial Assistance Listing: #93.498 Finding...

Finding 2022-002 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 4 TIN #411670269 Federal Financial Assistance Listing: #93.498 Finding Summary: The Organization?s expense workbook and special reports submitted to the Department of Health and Human Services for Period 4 were not reviewed and approved by a separate individual outside of the preparer. Responsible Individuals: Andrea Smart, Vice President of Financial Services and Treasury. Corrective Action Plan: Management will implement a control process which includes a secondary review and approval of any future summarized final expenditure listing used to claim the allowable costs under the federal program. Anticipated Completion Date: September 26, 2023.

View Audit 26844

Finding 31317 (2022-003)

Material Weakness 2022

Madison Community Hospital

SD

Reporting Material Weakness Matching / Level of Effort / Earmarking

Finding 2022-003 Finding Summary: The System does not have an internal control system designed to provide for the preparation of the schedule of expenditures of federal awards (the schedule). As auditors, we were requested to assist with the preparation of the schedule. Responsible Individuals: Te...

Finding 2022-003 Finding Summary: The System does not have an internal control system designed to provide for the preparation of the schedule of expenditures of federal awards (the schedule). As auditors, we were requested to assist with the preparation of the schedule. Responsible Individuals: Teresa Mallett, CFO Corrective Action Plan Madison Regional Health System does not have an internal control designed to provide for the preparation of the schedule and engages Eide Bailly to assist in the preparation of the schedule. This not unusual as the schedule has unique and specialized requirements and preparation is only required when Madison Regional Health System meets a specific threshold of federal expenditures. Madison Regional Health System would most like not be able to draft the schedule without the assistance of Eide Bailly. Management and the Board of Directors is aware of this finding and accepts the risk associated with the finding.

View Audit 31969

Finding 31316 (2022-001)

Material Weakness 2022

Catholic Charities West Virginia,inc.

WV

Material Weakness Reporting Internal Control / Segregation of Duties

2022-001 Grant Revenue Condition: Catholic Charities West Virginia erroneously applied conditional contribution guidance to certain grants which did not meet the criteria for conditional contributions. This caused an overstatement of current year grant revenues and refundable advances, and an unders...

2022-001 Grant Revenue Condition: Catholic Charities West Virginia erroneously applied conditional contribution guidance to certain grants which did not meet the criteria for conditional contributions. This caused an overstatement of current year grant revenues and refundable advances, and an understatement of current year accounts receivable and net assets, along with a restatement of the prior year balances as described in Note 2 to the financial statements. Recommendation: We recommend that management review its policies and procedures surrounding grant revenue accounting to ensure recorded amounts are in accordance with accounting principles generally accepted in the United States of America (GAAP). Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We have reviewed grant revenue guidance with staff and implemented procedures to ensure that contributions and grants are properly recognized as conditional or unconditional. Name(s) of the contact person(s) responsible for corrective action: Danielle Doerr Planned completion date for corrective action plan: February 3, 2023

View Audit 31968

Finding 31292 (2022-006)

Material Weakness 2022

Lawton Independent School District No. 8

OK

Questioned Costs Reporting § 200.430

This is a repeat finding from FY2021 (2021-004). The finding was identified during our 2021 audit and corrected in March of 2022. It is important to note that, the United States Department of Education?s ?Frequently Asked Questions Elementary and Secondary School Emergency Relief Programs Governor?s...

This is a repeat finding from FY2021 (2021-004). The finding was identified during our 2021 audit and corrected in March of 2022. It is important to note that, the United States Department of Education?s ?Frequently Asked Questions Elementary and Secondary School Emergency Relief Programs Governor?s Emergency Education Relief Programs? dated May 26, 2021 stated on page 19 that ?An LEA must maintain time distribution records (sometimes called ?time and effort? reporting) only if an individual employee is splitting his or her time between activities that may be funded under ESSER or GEER and activities that are not allowable under the applicable program.? After the 2021 was complete and 2022 was significantly underway, the auditor indicated that time-and-effort was required and the auditor stated that SDE agreed. Therefore, the district began obtaining time-and-effort for employees paid with federal funds in March of 2022, regardless of SDE and USDE guidance stating otherwise.

View Audit 35938 Questioned Costs: $1

Finding 31268 (2022-003)

Material Weakness 2022

North Park University

IL

Reporting Student Financial Aid Eligibility

Enrollment Reporting to National Student Loan Data System (NSLDS) Planned Corrective Action: To date all past due enrollment and graduate reports have been filed with the National Student Clearinghouse (NSC). The Registrar?s Office is currently clearing any and all error resolution reports that are...

Enrollment Reporting to National Student Loan Data System (NSLDS) Planned Corrective Action: To date all past due enrollment and graduate reports have been filed with the National Student Clearinghouse (NSC). The Registrar?s Office is currently clearing any and all error resolution reports that are generated for each submission. This week the May 2022 graduates error report was cleared. This leaves the summer and fall terms of 2022 to be corrected. Those should be resolved no later than 5/15/2023. The Registrar?s Office reported the spring 2023 reports and are back on a transmission schedule. Person Responsible for Corrective Action Plan: Ann Marie Vickery ? Interim Registrar Anticipated Date of Completion: 5/15/2023

View Audit 32190

Finding 31264 (2022-003)

Significant Deficiency 2022

Stockton Port District

CA

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

Finding 2022-003 Federal Agency: U.S. Department of Homeland Security Federal Financial Assistance Listing: 97.056 Applicable Federal Award Number: EMW-2019-PU-00447 & EMW-2020-PU-00288 Program Name: Port Security Grants Program Compliance Requirement: Reporting Type of Finding: Significant Deficien...

Finding 2022-003 Federal Agency: U.S. Department of Homeland Security Federal Financial Assistance Listing: 97.056 Applicable Federal Award Number: EMW-2019-PU-00447 & EMW-2020-PU-00288 Program Name: Port Security Grants Program Compliance Requirement: Reporting Type of Finding: Significant Deficiency, Instance of Non-compliance Views of Responsible Officials: We concur. Corrective Action Plan: Update reporting procedures to include documentation of the individual that prepared the semi-annual performance reports Responsible Individual(s): Steve Larson, Grants Manager Jeff Wingfield, Deputy Port Director, Regulatory & Public Affairs Anticipated Completion Date: Procedures to be updated by March 31, 2023.

View Audit 30245

Corrective Action Plans

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