Corrective Action Plans

Finding 39797 (2022-001)

None 2022

FL

Reporting

Views of responsible officials and planned corrective actions: The airport submits quarterly reports for FAA AIP projects, however due to an oversight the annual SF-425 form was not completed. The SF-245 form was completed and submitted on June 14, 2023, and a procedure has been drafted to ensure co...

Views of responsible officials and planned corrective actions: The airport submits quarterly reports for FAA AIP projects, however due to an oversight the annual SF-425 form was not completed. The SF-245 form was completed and submitted on June 14, 2023, and a procedure has been drafted to ensure compliance with the reporting requirements in the future. Additionally, the Airport?s Project Manager position will be moved from the Public Works Department to the Executive Airport Department in fiscal year 2024 which will improve supervision of the grant reporting requirements.

View Audit 37962

Finding 39781 (2022-006)

Material Weakness 2022

Oakland County, Michigan

MI

Questioned Costs Allowable Costs / Cost Principles Reporting

Finding Number: 2022-006 Condition: The County did not have adequate controls in place to determine allowable activities to be charged to the grant. During allowability testing, we identified one expenditure related to unallowable costs under ALN 93.268, Immunization Cooperative Agreements. Planned ...

Finding Number: 2022-006 Condition: The County did not have adequate controls in place to determine allowable activities to be charged to the grant. During allowability testing, we identified one expenditure related to unallowable costs under ALN 93.268, Immunization Cooperative Agreements. Planned Corrective Action: To ensure eligibility compliance, audit findings and proof of communication regarding any disallowed expenditure will need to be provided to the grant accountant. This will be included on adjusting entries as supporting documentation and will be required to complete within 30 days of the finding. Contact person responsible for corrective action: Laura Randall Anticipated Completion Date: 10/01/2023

View Audit 37913 Questioned Costs: $1

Finding 39762 (2022-001)

Material Weakness 2022

South Bend School District No. 118

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Equipment & Real Property Management

Corrective action the auditee plans to take in response to the finding: Finding ref number: 2022-001 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: Barbara Cenci, Busi...

Corrective action the auditee plans to take in response to the finding: Finding ref number: 2022-001 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: Barbara Cenci, Business Manager 304 S. Adams St South Bend, WA 98586 (360) 875-6041 Corrective action the auditee plans to take in response to the finding: The district acknowledges the finding and concurs with those details, however the district also would like to point out we have already corrected the issue and implemented the plan below last June, 2022. There have been no issues related to this current finding since the issuing of the previous finding, and internal controls are in place. The district has taken corrective measures to ensure compliance with the Davis-Bacon Act requirements on all contracts moving forward. Specifically, please note the following actions: 1. The district business manager, accounts payable assistant, and Superintendent have each been trained on the Davis-Bacon Act and the required federal requirements related to contracts; 2. All contracts in excess of $2,000 entered into for construction, alteration and/or repair, including painting and decorating, of a public building or public work, or building or work financed in whole or in part with federal funds, will contain the required contract provisions; 3. Contracts utilizing federal funds will be identified as such during the procurement process; 4. The superintendent, prior to approving related contracts, will ensure required contract provisions are included. Anticipated date to complete the corrective action: June 2022

View Audit 46300

Finding 39744 (2022-003)

None 2022

New Hope Housing, Inc.

VA

Reporting

Finding No. 2022-003-Non-Compliance-Delay in Submission of the OMB Reporting Package. ALN: 14.267, 14.235, 14.231, 14.218. We recommend the Organization complete all reports required under the Federal award document and submit the reports in a timely manner. The Organization should improve financial...

Finding No. 2022-003-Non-Compliance-Delay in Submission of the OMB Reporting Package. ALN: 14.267, 14.235, 14.231, 14.218. We recommend the Organization complete all reports required under the Federal award document and submit the reports in a timely manner. The Organization should improve financial close-out procedures and obtain the audit required under the Uniform Guidance within nine months of the fiscal year end. Management agrees with our recommendation, and action will be taken to address the condition within next fiscal year. Responsible person: Brian Ford, Director of Finance, bford@newhopehousing.org, 703-799-2293 x13. Planned completion date is June 30, 2023.

View Audit 46297

Finding 39733 (2022-001)

Material Weakness 2022

Columbiana County

OH

Subrecipient Monitoring Reporting

In response to your findings of incorrect reporting of subrecipients, subawards and over reported expenditures, the Commissioners will be contacting Clark Schaefer Hackett and they have advised they will guide us in the reporting process. When the next report is due they will be contacting Brian Mo...

In response to your findings of incorrect reporting of subrecipients, subawards and over reported expenditures, the Commissioners will be contacting Clark Schaefer Hackett and they have advised they will guide us in the reporting process. When the next report is due they will be contacting Brian Mosier for guidance in reporting the correct way. There has been very little help from the Federal Government with the reporting. We do not like receiving findings, so we will work to correct the situation.

View Audit 44058

Finding 39719 (2022-002)

Significant Deficiency 2022

New Kensington Community Development Corporation

PA

Reporting § 200.512

Finding 2022-001: Financial Statement Finding ? Material Weakness Corrective Action Plan NKCDC agrees with the finding above, NKCDC will review the existing accounting policies and procedures and implement a detailed process to adequately review accounting records and internal controls surrounding f...

Finding 2022-001: Financial Statement Finding ? Material Weakness Corrective Action Plan NKCDC agrees with the finding above, NKCDC will review the existing accounting policies and procedures and implement a detailed process to adequately review accounting records and internal controls surrounding financial reporting. NKCDC will also review the operational resources available to expand the finance team and do so accordingly. Corrective Action Taken NKCDC has replaced its Finance Director, Dani Howard, with a new Vice President of Finance, Eric Kushner. Corrective action steps are in process with the change of staff. Expected Completion Date September 30, 2023 Responsible Individual Eric Kushner, VP of Finance Finding 2022-002: Federal Award Findings and Questioned Costs ? Significant Deficiency Corrective Action Plan NKCDC agrees with the finding above, NKCDC will review the existing accounting policies and procedures and implement a detailed process to adequately review accounting records and internal controls surrounding financial reporting. NKCDC will also review the operational resources available to expand the finance team and do so accordingly. Corrective Action Taken NKCDC has replaced its Finance Director, Dani Howard, with a new Vice President of Finance, Eric Kushner. Corrective action steps are in process with the change of staff. Expected Completion Date September 30, 2023 Responsible Individual Eric Kushner, VP of Finance Outside Correspondence To Whom It May Concern, Attached is the audit report for the New Kensington Community Development Corp for Fiscal Year Ending June 30th, 2022. NKCDC apologizes for the untimeliness of this report. Recent changes in staffing in our finance department caused a delay in completion of the audit. NKCDC has reviewed and updated its existing accounting policies and procedures, additionally we have replaced expanded our operational resources committed to financial oversight and replaced leadership within our Finance department. After review of this audit report, should you have any additional questions or require any additional information, please contact our new Vice President of Finance, Eric Kushner at ekushner@nkcdc.org Thank you

View Audit 37886

Finding 39712 (2022-003)

Material Weakness 2022

County of Cambria, Pennsylvania

PA

Material Weakness Reporting

Reporting to the Pennsylvania Department of Aging (PDA) is required within thirty (30) days after the report month, as noted. Area Agencies on Aging (AAAs) do not report to the US Department of Health and Human Services (DHHS), although federal funds from DHHS are passed through to AAAs.

View Audit 37558

Finding 39709 (2022-002)

Material Weakness 2022

County of Cambria, Pennsylvania

PA

Material Weakness Reporting

Agency Administrator and Accountant 2 will develop and implement a comprehensive procedure that clearly defines submission process to include detailed description of everything that needs submitted and a defined deadline for submission which at this time is the 10th day of the following month for mo...

Agency Administrator and Accountant 2 will develop and implement a comprehensive procedure that clearly defines submission process to include detailed description of everything that needs submitted and a defined deadline for submission which at this time is the 10th day of the following month for monthly ERAP reports and the PHP report is the 10th day after quarter ends for submission.

View Audit 37558

Finding 39698 (2022-006)

Material Weakness 2022

Real Services, Inc. and Affiliates

IN

Reporting Subrecipient Monitoring Matching / Level of Effort / Earmarking

We concur with the recommendation. Management has remediated the finding. Funding is now separately identified on the Schedule of Expenditures of Federal and Nonfederal Awards. Additionally, Management has allocated additional resources to the Finance and Administration department to properly manage...

We concur with the recommendation. Management has remediated the finding. Funding is now separately identified on the Schedule of Expenditures of Federal and Nonfederal Awards. Additionally, Management has allocated additional resources to the Finance and Administration department to properly manage, track, and report grant awards. A shared SEFA index is maintained and a process for updating the document on an ongoing basis was instituted.

View Audit 36821

Finding 39695 (2022-003)

Material Weakness 2022

Mhccc Housing CORP Iic

IL

HUD Housing Programs Questioned Costs Special Tests & Provisions

Finding Number:2022-003 Finding: Management did not prepare reconciliations for a portion of the year of residual receipts and reserve for replacement accounts to ensure compliance with program requirements. Management has indicated that due to staff turnover reconciliations were not performed timel...

Finding Number:2022-003 Finding: Management did not prepare reconciliations for a portion of the year of residual receipts and reserve for replacement accounts to ensure compliance with program requirements. Management has indicated that due to staff turnover reconciliations were not performed timely. We recommend management implement timely preparation and review of all cash accounts to ensure proper amounts are deposited into the restricted accounts each year. Corrective Action: The compliance oversight of the Project was maintained by the same individual from the Project's acquisition during 2016 through her retirement in 2022. Due to staffing shortages after the employee's retirement, there was a portion of the year when no review of account reconciliations of the reserve accounts were being completed and reviewed. Management has filled that position and subsequently brought the account reconciliations up-to-date. Anticipated Completion Date: 6/30/2023 Responsible Contact Person: Vice President of Finance

View Audit 37690

Finding 39693 (2022-001)

Significant Deficiency 2022

Building Markets Ltd.

NY

Subrecipient Monitoring Reporting

Views of Responsible Officials and Planned Corrective Actions: We will update our policies and procedures to ensure all first tier subawards in excess of $30,000 are accurately and timely registered. We will ensure any subawards are reported within the required timeframe.

View Audit 37541

Finding 39690 (2022-006)

Significant Deficiency 2022

Cook County, Illinios

IL

Reporting Questioned Costs Cash Management

Finding #2022-006: regarding CCH did not comply with the reporting requirements as outlined in the agreement. Cause: The grant agreement received from the City of Chicago was...

Finding #2022-006: regarding CCH did not comply with the reporting requirements as outlined in the agreement. Cause: The grant agreement received from the City of Chicago was executed late and insufficient internal controls were in place to ensure the grant was assigned to the Department?s Grant vouchering tracking schedule to determine when the grant monthly voucher reports are due to the City of Chicago. Corrective Action: The CCH Director of Grant Accounting will establish internal control(s) to ensure all Grant agreements are included in the Department?s Grant vouchering tracking schedule. Anticipated completion of the corrective action will be December 31, 2023.

View Audit 37825

Finding 39688 (2022-010)

Significant Deficiency 2022

Cook County, Illinios

IL

Cash Management Reporting Questioned Costs § 200.303

Subject: Corrective Action Plan For: Finding 2022-010 Cook County Health would like to respond to the finding related to the Provider Relief Fund {PRF) Phase 2 Reporting. The FY'22 SEFA amount (including both lost revenues and expenditures) for the HRSA PRF Phase 2 Reporting period was $31,163,323...

Subject: Corrective Action Plan For: Finding 2022-010 Cook County Health would like to respond to the finding related to the Provider Relief Fund {PRF) Phase 2 Reporting. The FY'22 SEFA amount (including both lost revenues and expenditures) for the HRSA PRF Phase 2 Reporting period was $31,163,323.35. Cause: The cause of this finding resulted from a misunderstanding of the expense data that was rolling/ inputted in the HRSA portal. The Unreimbursed Expenses line should have been inputted as Other PRF Expenses. CCH Management has instituted the following Corrective Action Plan (CAP) to prevent future occurrence. Corrective Action Plan: To ensure accurate data is reported, CCH has implemented the following corrective action plan: ? Any future HRSA- PRF Audit Portal data submission will require multiple reviews. The review will be led by CCH Finance's Associate Chief Financial Officer to ensure the report is accurate and complete prior to submission. Status - Phase 4 PRF Reporting was reviewed on March 28th, 2023, by the CFO and ACFO prior to submission. ? To buttress this CAP, CCH has created a dedicated GL account code to track all PRF activities - lost revenue, cash disbursed, and expenses incurred. Fully Implemented since - (August 30th, 2022) ? A recurring monthly reconciliation meeting has been instituted to track lost revenues, and expenses that were paid with PRF and not through any other type of assistance. Recurring Monthly Reconciliation Leader- Scott Spencer, Associate Chief Financial Officer. Please note that CCH has not received any PRF funding since January 2022.

View Audit 37825

Finding 39668 (2022-001)

Significant Deficiency 2022

World Vision International and World Vision Inc.

WA

Subrecipient Monitoring Reporting Questioned Costs

Finding 2022-001 ? Reporting - Late filing of FFATA required reports World Vision implemented an improved control process for collecting required information and trained relevant staff on the strengthened review procedures and the importance of submitting FFATA reports prior to the due date. Contact...

Finding 2022-001 ? Reporting - Late filing of FFATA required reports World Vision implemented an improved control process for collecting required information and trained relevant staff on the strengthened review procedures and the importance of submitting FFATA reports prior to the due date. Contact Person Responsible for Correct Action: Kenneth E. Botka Completion Date: March 11, 2022

View Audit 37786

Finding 39656 (2022-101)

Significant Deficiency 2022

Benjamin Franklin Charter School - Queen Creek

AZ

Questioned Costs Reporting Significant Deficiency § 200.61

CORRECTIVE ACTION PLAN JUNE 30, 2022 REFERENCE: 2022-101 CFDA NUMBER: 84.027A ? SPECIAL EDUCATION GRANTS TO STATES CFDA NUMBER: 84.027X ? COVID 19 - SPECIAL EDUCATION GRANTS TO STATES U.S. DEPARTMENT OF EDUCATION ? 2022 PASSED THROUGH ARIZONA STATE DEPARTMENT OF EDUCATION GRANT NUMBERS: H027A21000...

CORRECTIVE ACTION PLAN JUNE 30, 2022 REFERENCE: 2022-101 CFDA NUMBER: 84.027A ? SPECIAL EDUCATION GRANTS TO STATES CFDA NUMBER: 84.027X ? COVID 19 - SPECIAL EDUCATION GRANTS TO STATES U.S. DEPARTMENT OF EDUCATION ? 2022 PASSED THROUGH ARIZONA STATE DEPARTMENT OF EDUCATION GRANT NUMBERS: H027A210007, H027X210007 CLIENT RESPONSE AND CORRECTIVE ACTION PLAN We concur with the condition. 1. Name of the contact person responsible for corrective action: Joanne Poirier 2. Corrective action planned: Developed and implemented a `File Verification Form? demonstrating documentation of internal control processes and procedures to ensure students? files include required documentation. 3. Anticipated completion date: July 15, 2022

View Audit 37246

Finding 39654 (2022-002)

Significant Deficiency 2022

Keystone Place Housing Corporation

MO

Questioned Costs HUD Housing Programs Reporting

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Name of Audit: Keystone Place Housing Corporation HUD Project Number: 084-HD063 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ending December 31, 2022 Corrective Action Plan Prepared by: Name: Rodney Potter Posit...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Name of Audit: Keystone Place Housing Corporation HUD Project Number: 084-HD063 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ending December 31, 2022 Corrective Action Plan Prepared by: Name: Rodney Potter Position: Assistant Executive Director Telephone Number: (816) 364-3827 Findings-Financial Statement Audit None Findings-Federal Award Programs Audit Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Supportive Housing for Persons with Disabilities ? Section 811 Assistance Listing Number: 14.181 Finding 2022-002 Comments on Findings and Each Recommendation Keystone Place Housing Corporation agrees with the auditors? finding and recommendation. Action(s) Taken or Planned on the Finding We will ensure a current and approved HUD Form 9839-B is on file. The form has been submitted to HUD for approval on March 22, 2023.

View Audit 36917 Questioned Costs: $1

Finding 39653 (2022-001)

Significant Deficiency 2022

Keystone Place Housing Corporation

MO

HUD Housing Programs Reporting Significant Deficiency

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Name of Audit: Keystone Place Housing Corporation HUD Project Number: 084-HD063 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ending December 31, 2022 Corrective Action Plan Prepared by: Name: Rodney Potter Posit...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Name of Audit: Keystone Place Housing Corporation HUD Project Number: 084-HD063 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ending December 31, 2022 Corrective Action Plan Prepared by: Name: Rodney Potter Position: Assistant Executive Director Telephone Number: (816) 364-3827 Findings-Financial Statement Audit None Findings-Federal Award Programs Audit Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Supportive Housing for Persons with Disabilities ? Section 811 Assistance Listing Number: 14.181 Finding 2022-001 Comments on Findings and Each Recommendation Keystone Place Housing Corporation agrees with the auditors? finding and recommendation. Action(s) Taken or Planned on the Finding We will adopt a policy to ensure tenants requesting maintenance of property via work orders is being maintained properly in the work order system and we will review the accuracy of the documentation being processed in the work order system on a quarterly basis.

View Audit 36917

Finding 39609 (2022-001)

Material Weakness 2022

Crescent School District No. 313

WA

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

Finding ref number: 2022-001 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: Ashley Petersen, Business Manager PO Box 20 Joyce, WA 98343 (360) 928-3311 ext 1005 Corre...

Finding ref number: 2022-001 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: Ashley Petersen, Business Manager PO Box 20 Joyce, WA 98343 (360) 928-3311 ext 1005 Corrective action the auditee plans to take in response to the finding: The following corrective action has been applied to the finding below: Our audit found the District did not have adequate internal controls for ensuring compliance with federal prevailing wage rate requirements. Specifically, the District did not: ? Include the required prevailing wage rate clauses in the contracts with two contractors o The Crescent School District contract used for all public works will be updated with the appropriate language. The school is utilizing information from SAO, OSPI, WASBO, and Business Manager peers to compile a contract that complies with state and federal requirements. ? Collect weekly certified payroll reports from the contractors to confirm they paid laborers proper prevailing wages o Crescent School District will use the LNI Contractor Awards Portal for tracking all public works projects. The portal will help track all necessary documents for the project. A checklist provided by OSPI will be referenced for each project and calendar reminders will be set to follow up on weekly prevailing wage for projects as needed. In addition, more training for public works will be strongly encouraged for the Business Office. Anticipated date to complete the corrective action: ASAP

View Audit 44823

Finding 39607 (2022-002)

Significant Deficiency 2022

Friendly House, Inc.

AZ

Questioned Costs Reporting Significant Deficiency

2022-002 Reporting Noncompliance Reporting Significant Deficiency in Internal Control over Compliance U.S. Department of Health and Human Services Passed-through the Arizona Department of Economic Security Refugee and Entrant Assistance State Administered Federal Financial Assistance Listing/CFDA #9...

2022-002 Reporting Noncompliance Reporting Significant Deficiency in Internal Control over Compliance U.S. Department of Health and Human Services Passed-through the Arizona Department of Economic Security Refugee and Entrant Assistance State Administered Federal Financial Assistance Listing/CFDA #93.566; ADES18-191650; October 1, 2020 to September 30, 2021 and October 1, 2021 to September 30, 2022 Condition: Eide Bailly LLP (EB) noted the following internal control issues. ? Although the reports were reviewed in accordance with the internal controls, two out of three reports tested lacked the required documentation to support the reports. Management?s Response and Corrective Action Plan: ? Trimester reports are submitted on February 15, June 15, and October 15 each calendar year. ? Starting with the Trimester Report due on February 15, 2022, the Program Manager will continue the review process of the Trimester Report and maintain the required documentation which supports the report?s data. ? The Department Manager will review the Trimester Report before submission. Documentation showing this review will be maintained. ? During the review process, Management will continue to discuss ways to strengthen our current internal controls. Management will routinely review and consider any needed modifications to or implementation of new policies and procedures that would strengthen internal controls surrounding the reporting process, record-keeping, and the management thereof. ? The trimester report due on October 15, 2021 was prepared and submitted before the auditor?s noted this original finding in our prior year?s audit and before we designed a corrective action plan. ? The Arizona Department of Economic Security (DES) has determined that trimester reports are no longer a requirement for the new grant year effective October 1, 2023. The data referenced in this finding is no longer a requirement of our new grant with DES. Contact Person: Jose J. Vaquera, VP of Client Services Anticipated Completion Date: Effective on October 1, 2023, a new DES grant year, the above-mentioned trimester report is no longer required by funder.

View Audit 37105

Finding 39599 (2022-005)

Material Weakness 2022

School District of Webster

WI

Cash Management Reporting

The District will develop and implement appropriate controls to ensure accurate and timely reporting of meals served. Management will review the controls put in place on a bi-monthly basis and make any necessary changes if determined necessary. This finding will be resolved as of the date of this re...

The District will develop and implement appropriate controls to ensure accurate and timely reporting of meals served. Management will review the controls put in place on a bi-monthly basis and make any necessary changes if determined necessary. This finding will be resolved as of the date of this report.

View Audit 37464

Finding 39593 (2022-001)

None 2022

Rutgers, the State University of New Jersey

NJ

Allowable Costs / Cost Principles Questioned Costs Reporting § 200.430

Management agrees with the finding. The noted PI circumvented existing internal controls, all of which performed as designed to ensure financial compliance and grants stewardship. Management recognizes the opportunity to ensure that PIs are aware of the University?s grant accounting policies and pra...

Management agrees with the finding. The noted PI circumvented existing internal controls, all of which performed as designed to ensure financial compliance and grants stewardship. Management recognizes the opportunity to ensure that PIs are aware of the University?s grant accounting policies and practices as well as federal policies through formal trainings. Research Financial Services, and the Office for Research will work closely with the Chancellor led units to create and enforce trainings for our university faculty and researchers. Management will also investigate opportunities to reduce opportunities to circumvent controls.

View Audit 37104 Questioned Costs: $1

Finding 39590 (2022-003)

Significant Deficiency 2022

Rutgers, the State University of New Jersey

NJ

Questioned Costs Reporting Significant Deficiency

Rutgers University-Newark made the decision to use some of their institutional HEERF funds as direct payments to student accounts in order to both reduce the burden on students and as a reimbursement to the University for outstanding student receivables. The University?s understanding was that fund...

Rutgers University-Newark made the decision to use some of their institutional HEERF funds as direct payments to student accounts in order to both reduce the burden on students and as a reimbursement to the University for outstanding student receivables. The University?s understanding was that funds used in this manner from the institutional portion of HEERF funds did not require student consent. The finding has pointed out that information did exist in an FAQ, which clarifies that when using institutional HEERF funds in this manner student consent is required. Going forward we will change our policy so when applying any HEERF funds to student receivables as a direct grant to the student, a consent process will be in place that allows students to authorize the University to reduce their outstanding charges. Moving forward, the consent and distribution process for any direct student grants, including institutional HEERF funds, will be moved under University Enrollment Services which will ensure that the proper distribution of funds occurs and that internal controls are in place so that the awarding criteria are adhered to across all student recipients.

View Audit 37104 Questioned Costs: $1

Finding 39588 (2022-002)

Significant Deficiency 2022

Rutgers, the State University of New Jersey

NJ

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Concerning the HEERF Student Aid quarterly report, the reporting responsibility for the quarter closing December 31, 2021 was assigned to two individuals who have since separated from university employment. The reporting requirements were understood and while there is no reason to believe that the ...

Concerning the HEERF Student Aid quarterly report, the reporting responsibility for the quarter closing December 31, 2021 was assigned to two individuals who have since separated from university employment. The reporting requirements were understood and while there is no reason to believe that the quarterly report in question was not uploaded, there are no emails or retained backup information for that report. On February 9, 2021, the final Student Aid report was uploaded to the website and that documentation has been provided. The responsibility for quarterly reporting has been moved to the Associate Director for Communications, University Enrollment Services. She has setup an automatic calendar alert to several senior staff members as well as the staff person responsible for the upload so establish multiple points of contact so there is backup immediately in place should we experience additional staff turnover or another unplanned disruption. Regarding the Institutional Aid report, the University acknowledges the deadline was missed by one day. Research Financial Services oversees the institutional aid reporting. The quarterly reporting period through June 30, 2022, had a reporting due date of July 10, 2023. Within those 10 days, four were weekend dates (7/2-7/3) and (7/9-7/10), and 7/4 was observed for a national holiday. We submitted the report for posting Monday morning, in which it landed on our website less than 24 hours after the original due date which fell on a weekend date. In the future we will ensure the public posting of this quarterly report occurs by the deadline.

View Audit 37104

Finding 39585 (2022-006)

Significant Deficiency 2022

Village of Tijeras

NM

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.302 § 200.303

Recommendation We recommend the Village review the instructions for completion of the federal financial reports with training provided to the program staff preparing and reviewing the federal financial reports to ensure submitted reports are complete and timely. Management Response Corrective Acti...

Recommendation We recommend the Village review the instructions for completion of the federal financial reports with training provided to the program staff preparing and reviewing the federal financial reports to ensure submitted reports are complete and timely. Management Response Corrective Action: The Village recognizes the need for improved oversight of its grant-funded capital projects and has hired a full-time Grant Writer/Administrator who will work in conjunction with the Clerk and Finance Director to monitor grant activities, submit reports and requests for payment in a timely manner, and ensure all program requirements are met. Village staff will receive training on the reporting and administration requirements of grant-funded programs. Village staff will maintain regular communication with funding agency liaisons to ensure that required reports are prepared accurately and submitted timely. Due Date of Completion: June 2023 Responsible Party: Finance Director and Village Clerk

View Audit 34655

Finding 39581 (2022-002)

Significant Deficiency 2022

Dodgeland School District

WI

Internal Control / Segregation of Duties Reporting

This segregation of duties weakness is impractical to totally correct due to the limited resources and staff available to our District. The District will continue to use other controls, where practical, to compensate for this limitation.

View Audit 34062

Corrective Action Plans

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