Corrective Action Plans

Finding 9234 (2023-002)

Significant Deficiency 2023

NC

Subrecipient Monitoring Cash Management Reporting

Name of Contact Person :Wannaa Chavis, Chief Finance Officer ...

Name of Contact Person :Wannaa Chavis, Chief Finance Officer Corrective Acrtion Plan: The finding resulted primarily from significant turnover within the Finance Department. Management has established procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis going forward. The Finance department will also strive to keep key positions filled at all times and ensure that staff receives appropriate training regarding reconciliations. Proposed Completion Date: Immediately

View Audit 12648

Finding 9229 (2023-003)

Significant Deficiency 2023

Marlette Regional Hospital

MI

Internal Control / Segregation of Duties Reporting Significant Deficiency

Finding 2023.003 Response: When reporting for Federal awards moving forward, before submitting the final report, payroll will review all payroll data that was submitted to the CFO. The human resources department will double check to ensure accuracy of the employees being reported. Responsible Par...

Finding 2023.003 Response: When reporting for Federal awards moving forward, before submitting the final report, payroll will review all payroll data that was submitted to the CFO. The human resources department will double check to ensure accuracy of the employees being reported. Responsible Party: Kim Gentner, CFO at Marlette Regional Hospital Estimated Completion: 01/01/2024

View Audit 12640

Finding 9216 (2023-001)

Significant Deficiency 2023

Catholic Charities

OR

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Catholic Charities respectfully submits the following corrective action plan for the year ended June 30, 2023. Name & address of public accounting firm: Kernutt Stokes 1600 Executive Parkway, Suite 110 Eugene OR 97401 Audit Period: June 30, 2023 Major Federal Award Findings: Finding Reference #: 202...

Catholic Charities respectfully submits the following corrective action plan for the year ended June 30, 2023. Name & address of public accounting firm: Kernutt Stokes 1600 Executive Parkway, Suite 110 Eugene OR 97401 Audit Period: June 30, 2023 Major Federal Award Findings: Finding Reference #: 2023-001 Significant deficiency Recommendation: We recommend management design and implement internal controls over compliance to ensure the amount of $873 is deposited monthly into the Replacement Reserve account as required by HUD. Corrective Action: Management will work with Cascade Management to improve the internal control procedures to ensure the amount of $873 is deposited monthly into the Replacement Reserve account as required by HUD. Questions regarding this corrective action plan may be directed to Marci Pierce, Chief Financial and Administrative Officer, at (503) 688-2646.

View Audit 12592

Finding 9151 (2023-001)

Significant Deficiency 2023

Connstep, Inc.

CT

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties

United States Department of Commerce 2023-001 Connecticut State Technology Extension Program – Assistance Listing No. 11.611 Recommendation: We recommend that if employees are being allocated to multiple programs throughout the year, personnel activity reports must be prepared at minimum, on a mo...

United States Department of Commerce 2023-001 Connecticut State Technology Extension Program – Assistance Listing No. 11.611 Recommendation: We recommend that if employees are being allocated to multiple programs throughout the year, personnel activity reports must be prepared at minimum, on a monthly basis and be reviewed and signed off on by both the employee and their immediate supervisor. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will implement a policy to require employees to prepare activity reports on a least a monthly basis that are signed by the employee and the supervisor. Name of the contact person responsible for corrective action: Robert Blakey, Controller Planned completion date for corrective action plan: December 2023.

View Audit 12525

Finding 9122 (2023-001)

Significant Deficiency 2023

Northwest Community Schools

MI

Cash Management Reporting School Nutrition Programs

Finding: 2023-001 – Reporting – Meal Claim Reimbursement Noncompliance Auditor Description of Condition and Effect. Two of three meal claim reimbursement reports selected for testing did not agree to underlying meal count sheets and on all three reports tested, the District understated claims for o...

Finding: 2023-001 – Reporting – Meal Claim Reimbursement Noncompliance Auditor Description of Condition and Effect. Two of three meal claim reimbursement reports selected for testing did not agree to underlying meal count sheets and on all three reports tested, the District understated claims for one of its facilities. As a result of this condition, the District submitted inaccurate claims for reimbursement, resulting in a reimbursement less than what the District should have received. Auditor Recommendation. We recommend that the District thoroughly review its monthly reports to count sheets and familiarize itself with allowable reimbursement claims. Corrective Action. Management concurs with finding. The District will utilize a thorough review of entered data prior to certification of claims data. A secondary review of claims data will be reviewed by a District finance department staff to ensure proper claims data. Responsible Person: Emili Jones, Director of Business and Finance Anticipated Completion Date: November 1, 2023

View Audit 12482

Finding 9101 (2023-002)

Significant Deficiency 2023

Napoleon Community Schools

MI

Questioned Costs Special Tests & Provisions Significant Deficiency

Finding: 2023-002 – Special Tests and Provisions - Wage Rate Requirements U.S. Department of Education– COVID-19 - Education Stabilization Fund (ALN 84.425D and 84.425U); Passed through MDE; All project numbers. Auditor Description of Condition and Effect: One of the contracts selected for testing...

Finding: 2023-002 – Special Tests and Provisions - Wage Rate Requirements U.S. Department of Education– COVID-19 - Education Stabilization Fund (ALN 84.425D and 84.425U); Passed through MDE; All project numbers. Auditor Description of Condition and Effect: One of the contracts selected for testing that was subject to the Wage Rate Requirements did not include the required provision and the District did not obtain the required certified payrolls. The District did not follow federal requirements to include the prevailing wage rate provision in its contract. Auditor Recommendation: We recommend that the District reviews its policies to ensure that applicable prevailing wage requirements are included in construction contracts whenever federal funds are used and certified payrolls are obtained. Corrective Action: Management will work internally with the management team on all construction contracts greater than $2,000. At time of quote or contract Management will determine if the funding source is Federal and apply the appropriate Davis Bacon Act - Prevailing Wage Compliance Certification. Management will follow up with the vendor to obtain the required certified payrolls. Responsible Person: Kendra Leib, LEA Business Manager Anticipated Completion Date: June 30, 2024

View Audit 12452 Questioned Costs: $1

Finding 9099 (2023-002)

Significant Deficiency 2023

Anne Arundel Community College

MD

Special Tests & Provisions Student Financial Aid Reporting § 200.303

2023-002: Special Tests and Provisions – NSLDS Program-Level Reporting Student Financial Aid Cluster – Assistance Listing No. 84.063, 84.268 Condition: The associate degree programs were not reported as two years per the recommendation in the NSLDS enrollment reporting guide. Recommendation: We rec...

2023-002: Special Tests and Provisions – NSLDS Program-Level Reporting Student Financial Aid Cluster – Assistance Listing No. 84.063, 84.268 Condition: The associate degree programs were not reported as two years per the recommendation in the NSLDS enrollment reporting guide. Recommendation: We recommend the College report associate degree program length to NSLDS at two years. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Currently investigating ERP system configuration changes necessary to report associate degree program length to NSLDS at two years. Name(s) of the contact person(s) responsible for corrective action: Nanci A. Beier, Registrar Planned completion date for corrective action plan: Spring 2024

View Audit 12444

Finding 9095 (2023-001)

Significant Deficiency 2023

Anne Arundel Community College

MD

Student Financial Aid Significant Deficiency Equipment & Real Property Management § 200.303

2023-001: Gramm-Leach-Bliley Act Student Financial Aid Cluster – Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Condition: Certain elements of the College’s information security program were not maintained in written form. Recommendation: We recommend the College ensure its written informati...

2023-001: Gramm-Leach-Bliley Act Student Financial Aid Cluster – Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Condition: Certain elements of the College’s information security program were not maintained in written form. Recommendation: We recommend the College ensure its written information security program addresses the required minimum elements as outlined in 16 CFR 314.4. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Prior to the conclusion of our audit the College documented in writing the required minimum elements. Name(s) of the contact person(s) responsible for corrective action: Dr. Richard C. Kralevich, Vice President, Information and Instructional Technology Planned completion date for corrective action plan: Completed

View Audit 12444

Finding 9094 (2023-001)

Significant Deficiency 2023

St. Clair County Housing Authority

IL

HUD Housing Programs Significant Deficiency Special Tests & Provisions

Finding 2023-001- Housing Choice Voucher Tenant Files - Eligibility- Internal Control over Tenant Files - Noncompliance and Significant Deficiency Housing Choice Voucher Program CFDA #14.871 Corrective Action Plan: 1) SCCHA will continue increased monitoring and review of HCVP files to improve acc...

Finding 2023-001- Housing Choice Voucher Tenant Files - Eligibility- Internal Control over Tenant Files - Noncompliance and Significant Deficiency Housing Choice Voucher Program CFDA #14.871 Corrective Action Plan: 1) SCCHA will continue increased monitoring and review of HCVP files to improve accuracy and ensure compliance with regulatory and statutory requirements related to income projection and tenant rent determinations. 2) SCCHA will continue to require any new staff members with income projection / rent calculation responsibilities to attend HCVP rent calculation training and pass the corresponding certification exam. 3) SCCHA will contract with an industry consultant to review internal processes and procedures related to income projections / tenant rent calculations specifically and initial eligibility and annual and interim recertifications processes in general to identify potential methods of improving accuracy and streamlining the process. Anticipated Completion Date: 1) June 30, 2024 2) June 30, 2024 3) April 30, 2024, depending on third-party trainer availability Persons Responsible: Larry McLean-Executive Director, Pam Jackson-HCV Program Director, Suellen Riley-Keen-Program Integrity & Compliance Coordinator

View Audit 12429

Finding 9065 (2023-003)

Significant Deficiency 2023

Edgar School District

WI

Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs

Elementary and Secondary School Emergency Relief Assistance Listing Nos. 84.425D and 84.425U Recommendation: CLA recommends that the District implement a formal review process over the reporting requirement relating to ESSER annual reports. Explanation of disagreement with audit finding: There is no...

Elementary and Secondary School Emergency Relief Assistance Listing Nos. 84.425D and 84.425U Recommendation: CLA recommends that the District implement a formal review process over the reporting requirement relating to ESSER annual reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Annual ESSER reporting will be prepared by the bookkeeper, reviewed and signed off by the District Administrator, and be submitted Name(s) of the contact person(s) responsible for corrective action: Cari Guden, District Administrator Planned completion date for corrective action plan: July 1st 2023

View Audit 12412

Finding 9062 (2023-004)

Significant Deficiency 2023

Edgar School District

WI

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.214

Child Nutrition Cluster - Assistance Listing nos. 10.553 and 10.555 Recommendation: CLA recommends the District review and update policies and procedures over review of certain transactions to ensure that all federal grants with covered transaction have vendors reviewed for suspension and debarment ...

Child Nutrition Cluster - Assistance Listing nos. 10.553 and 10.555 Recommendation: CLA recommends the District review and update policies and procedures over review of certain transactions to ensure that all federal grants with covered transaction have vendors reviewed for suspension and debarment status. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: All food service vendors will be checked for suspension and debarment on the Sam.gov website. Name(s) of the contact person(s) responsible for corrective action: Morgan Mueller, Bookkeeper Planned completion date for corrective action plan: July 1st 2023

View Audit 12412

Finding 9059 (2023-001)

Significant Deficiency 2023

Dayton Early College Academy

OH

Subrecipient Monitoring Period of Performance Reporting § 200.302 § 200.328 § 200.344

Finding Number: 2023-001 Planned Corrective Action: The Dayton Early College Academy will comply with all federal grant compliance requirements – including reporting requirements and deadlines. Anticipated Completion Date: 07/01/2023 Responsible Contact Person: Steven Hinshaw, Treasurer

View Audit 12390

Finding 9042 (2023-003)

Significant Deficiency 2023

The Wellbeing Initiative, Inc.

NE

Cash Management Internal Control / Segregation of Duties Reporting § 200.305

2023-003 - Noncompliance and Significant Deficiency in Internal Controls over Compliance for Cash Management Corrective Action Plan: Wellbeing Initiative has reviewed Title 2 CFR §200.305 and updated the Internal Controls Policy and Procedure Manual to include the following policy. Other polic...

2023-003 - Noncompliance and Significant Deficiency in Internal Controls over Compliance for Cash Management Corrective Action Plan: Wellbeing Initiative has reviewed Title 2 CFR §200.305 and updated the Internal Controls Policy and Procedure Manual to include the following policy. Other policies and procedures have been implemented and used since the incident to prevent the erroneous draw of funds prior to their expenditure. Item 10.3. Cash Management- : Criteria for cash management requirs non-Federal entities to utilize the reimbursement method and requires that expenditures were incurred prior to the date of the reimbursement request. Funds drawn from the Federal Payment Management System are deposited into a separate account and transferred to the appropriate account for reimbursement of previously accrued expenses. As allowable by grant guidelines the organization may drawdown funds in advance for expenditures to be made within the next 72 hours and meet the following requirements: i. Be limited to the minimum amounts needed to cover allowable project costs ii. Be timed in accordance with the actual immediate cash requirements of carrying out the approved project iii. Not be made to cover future expenditures Anticipated Completion Date: Completed 11/16/2023 Responsible: Chief Executive Team Danielle Smith and Sadie Thompson

View Audit 12371

Finding 9040 (2023-001)

Significant Deficiency 2023

The Wellbeing Initiative, Inc.

NE

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

2023-001 - Noncompliance and Significant Deficiency in Internal Controls over Compliance for Reporting Corrective Action Plan: Wellbeing Initiative has reviewed FFATA reporting requirements and has adopted a procedure to ensure such reporting is completed as required. Wellbeing Initiative, In...

2023-001 - Noncompliance and Significant Deficiency in Internal Controls over Compliance for Reporting Corrective Action Plan: Wellbeing Initiative has reviewed FFATA reporting requirements and has adopted a procedure to ensure such reporting is completed as required. Wellbeing Initiative, Inc.’s Internal Controls Policy and Procedure Manual includes the following policy. Procedures have been put in place by the Project Director for appropriate grants. Item 10.8.a. First-tier subaward reporting requirements under the Federal Funding Accountability and Transparency Act (FFATA), requires prime recipients to report first-tier subawards to non-Federal entities equal to or exceeding $30,000 within 30 days. Wellbeing Initiative will follow FFATA reporting requirements for qualifying sub-recipients. Anticipated Completion Date: Completed 11/16/2023 Responsible: Chief Executive Team - Danielle Smith and Sadie Thompson

View Audit 12371

Finding 8985 (2023-001)

Significant Deficiency 2023

Kirtland Community College

MI

Special Tests & Provisions Significant Deficiency Internal Control / Segregation of Duties

Auditor Description of Condition and Effect. The most recent Gramm Leach Bliley Policy fails to address the implementation of multi‐factor authentication for anyone accessing customer information on the institution's system. Auditor Recommendation. We recommend that the College implement procedures ...

Auditor Description of Condition and Effect. The most recent Gramm Leach Bliley Policy fails to address the implementation of multi‐factor authentication for anyone accessing customer information on the institution's system. Auditor Recommendation. We recommend that the College implement procedures to ensure that all Gramm Leach Bliley Policies are met and reviewed by a second individual. As a result of this condition, the College isn't meeting the safeguard requirements necessary to comply with the Federal Trade Commission. In addition, the lack of safeguard controls creates an increased risk to highly sensitive data that is possessed by the College. Corrective Action. Currently, the College is reviewing the compliance requirements for Gramm Leach Bliley and will amend the current policy to ensure multi‐factor authentication and all other requirements of the Gramm Leach Bliley Act are appropriately included in the College's policy. Responsible Person. Matt Biermann, Director of IT Anticipated Completion Date. June 30, 2024

View Audit 12324

Finding 8969 (2023-001)

Significant Deficiency 2023

Wood County Village Ii, Inc.

OH

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Wood County Village II, Inc. HUD Project No. 042-HD102 Audit Firm: GBQ Partners LLC Audit Period: 07/1/22-06/30/23 CAP Prepared by: Donna Jablonski, CEO A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2023-001 U.S. Department of Housing and Urban ...

Wood County Village II, Inc. HUD Project No. 042-HD102 Audit Firm: GBQ Partners LLC Audit Period: 07/1/22-06/30/23 CAP Prepared by: Donna Jablonski, CEO A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2023-001 U.S. Department of Housing and Urban Development Supportive Housing for Persons with Disabilities (Section 811) – CFDA 14.181; Grant period – Year ended June 30, 2023 a. Comments on the Finding and Each Recommendation. Statement of Condition: Security deposit listing was not updated with the current tenants’ information, including tenants who had moved out, moved in, or changes in the security deposit requirements. Criteria: The HUD Handbook 4350.3 Occupancy Requirements of Subsidized Multifamily Housing Programs requires the owner to utilize and refer to its security deposit records. Cause: The Project’s sponsor and management company experienced turnover in their accounting department during the year which caused a shift in assigned duties and responsibilities. During that shift in assigned duties there was a lapse in assigned responsibility for the transfer of security deposits. Effect of Condition: This condition resulted in the improper maintenance of security deposit records of the Project, resulting In possible unidentified noncompliance with HUD regulatory provisions. Recommendation: We recommend that the Project’s sponsor strengthen its internal control review function over security deposits to ensure the security deposit listing is properly maintained. b. Action(s) Taken or Planned on the Finding 1. The Project’s sponsor is aware of the requirement to maintain security deposit records. 2. In August 2023, the management company reconciled the account and has put in place measures to ensure that tenant security deposit account is maintained moving forward.

View Audit 12268

Finding 8968 (2023-001)

Significant Deficiency 2023

Wood County Village, Inc.

OH

HUD Housing Programs Significant Deficiency Special Tests & Provisions

Wood County Village, Inc. HUD Project No. 042-HD044 Audit Firm: GBQ Partners LLC Audit Period: 07/1/22-06/30/23 CAP Prepared by: Donna Jablonski, CEO A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2023-001 U.S. Department of Housing and Urban Dev...

Wood County Village, Inc. HUD Project No. 042-HD044 Audit Firm: GBQ Partners LLC Audit Period: 07/1/22-06/30/23 CAP Prepared by: Donna Jablonski, CEO A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2023-001 U.S. Department of Housing and Urban Development Supportive Housing for Persons with Disabilities (Section 811) – CFDA 14.181; Grant period – Year ended June 30, 2023 a. Comments on the Finding and Each Recommendation. Statement of Condition: Security deposits were not placed into a segregated account. Criteria: The HUD Handbook 4350.3 Occupancy Requirements of Subsidized Multifamily Housing Programs requires that the owner must place security deposits in a segregated, interest bearing-account, the balance of which must at all times be equal to the total amount collected from the eligible family plus any accrued interest. Cause: The Project’s sponsor and management company experienced turnover in their accounting department during the year which caused a shift in assigned duties and responsibilities. During that shift in assigned duties there was a lapse in assigned responsibility for the transfer of security deposits. Effect of Condition: This condition resulted in required deposits not being transferred to a segregated account causing the balance to be unequal to the amount collected from the eligible family. Recommendation: We recommend that the Project’s sponsor verify, on a monthly basis, the required security deposit asset and liability account equal. b. Action(s) Taken or Planned on the Finding 1. The Project’s sponsor is aware of the requirement to move eligible family deposits into a segregated account and are working with new accounting staff to ensure that the proper transfers are completed in the future. 2. In July 2023, the security deposits were transferred to a segregated account equaling the amount collected from the eligible family.

View Audit 12267

Finding 8967 (2023-001)

Significant Deficiency 2023

Residence Connection, Inc.

OH

HUD Housing Programs Special Tests & Provisions Significant Deficiency

Residence Connection, Inc. HUD Project No. 042-HD111 Audit Firm: GBQ Partners LLC Audit Period: 07/1/22-06/30/23 CAP Prepared by: Donna Jablonski, CEO A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2023-001 U.S. Department of Housing and Urban De...

Residence Connection, Inc. HUD Project No. 042-HD111 Audit Firm: GBQ Partners LLC Audit Period: 07/1/22-06/30/23 CAP Prepared by: Donna Jablonski, CEO A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2023-001 U.S. Department of Housing and Urban Development Supportive Housing for Persons with Disabilities (Section 811) – CFDA 14.181; Grant period – Year ended June 30, 2023 a. Comments on the Finding and Each Recommendation. Statement of Condition: Failure to make required deposits to the replacement reserve. Criteria: In accordance with the regulatory agreement, a monthly deposit in the amount of $455 is required to be made to the replacement reserve account. Cause: The Project applied for and received an approved distribution from the replacement reserve account for $4,356 in November 2022. In lieu of making a withdrawal from the replacement reserve account for the approved amount, the Project’s sponsor and management company turned off the required monthly deposit until the distribution amount had been matched. The Project’s sponsor experienced turnover in their accounting department during the year which led to the required monthly deposits remaining off. Effect of Condition: This condition resulted in required deposits to the replacement reserve not properly transferred and reconciliation of the replacement reserve account not properly maintained. Recommendation: We recommend that the Project’s sponsor reconcile the replacement reserve account and reinstate the required monthly deposit of $55. b. Action(s) Taken or Planned on the Finding 1. The Project’s sponsor is aware of the requirement to make the required deposits to the replacement reserve account. 2. In July 2023, the replacement reserve account was reconciled and a transfer of $713 was made from the replacement reserve to the operating account to fulfill the approved distribution. 3. Monthly deposits to the replacement reserve were reinstated as of August 1, 2023.

View Audit 12264

Finding 8963 (2023-003)

Significant Deficiency 2023

Montreat College

NC

Questioned Costs Student Financial Aid Special Tests & Provisions

2023-003 – Student Financial Aid Cluster – (a) Federal Pell Grant (b) Federal Supplemental Educational Opportunity Grant (c) Federal Work Study Grant (d) Federal Perkins Loan Program (e) Federal Direct Student Loans, Assistance Listing No. (a) 84.063 (b) 84.007 (c) 84.033 (d) 84.038 (e) 84.268 - Yea...

2023-003 – Student Financial Aid Cluster – (a) Federal Pell Grant (b) Federal Supplemental Educational Opportunity Grant (c) Federal Work Study Grant (d) Federal Perkins Loan Program (e) Federal Direct Student Loans, Assistance Listing No. (a) 84.063 (b) 84.007 (c) 84.033 (d) 84.038 (e) 84.268 - Year Ended June 30, 2023 Condition Found The College did not accurately complete refund calculations for 2 out of 17 students (11.7%) tested. We consider this finding to be a significant deficiency in relation to the Special Tests and Provisions compliance requirement. Corrective Action Plan We have updated our process to do a comprehensive double check of all refund calculations at the end of each semester. Responsible Person for Corrective Action Plan Jeremy Hurse – Director of Student Financial Services Deborah Beck – Associate Director of Student Financial Services Implementation Date of Corrective Action Plan 10/11/23

View Audit 12261 Questioned Costs: $1

Finding 8952 (2023-002)

Significant Deficiency 2023

Moraine Park Technical College District

WI

Student Financial Aid Reporting Significant Deficiency § 200.303

Special Test – Student Financial Aid Cluster Assistance Listing Nos. 84.007, 84.003, 84.063, 84.268 Recommendation: Recommend the design of controls to ensure an adequate documentation of control and review of student records to determine they are appropriately reflecting the proper status. Explana...

Special Test – Student Financial Aid Cluster Assistance Listing Nos. 84.007, 84.003, 84.063, 84.268 Recommendation: Recommend the design of controls to ensure an adequate documentation of control and review of student records to determine they are appropriately reflecting the proper status. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Moraine Park Technical College’s review of student record confirmed the record had the correct enrollment date in Financial Aid reported. Financial Aid reviewed and determined no Return to Title IV of financial aid was required. The student record in the National Student Loan Data System (NSLDS) was reviewed and updated to the correct enrollment date. The College has meetings planned with our ERP (Enterprise Resource Planning) vendor to determine possibility of automation of this manual process. Name(s) of the contact person(s) responsible for corrective action: Lynn Marquardt, Registrar and Enrollment Services Manager Planned completion date for corrective action plan: June 2024

View Audit 12245

Finding 8933 (2023-002)

Significant Deficiency 2023

Catholic Charities of the Archdiocese of St. Paul and Minneapolis

MN

Reporting Significant Deficiency Internal Control / Segregation of Duties

A review of required reports will be done for each federal grant and the appropriate staff will be assigned to review and approve reports prior to submission.

View Audit 12214

Finding 8792 (2023-002)

Significant Deficiency 2023

Stevens Point Area Public School District

WI

School Nutrition Programs Internal Control / Segregation of Duties Cash Management

U.S. Department of Agriculture 2023-002 Child Nutrition Reporting Child Nutrition Cluster – Assistance Listing No. 10.553, 10.555, 10.559 Recommendation: CLA recommends the District implement a review procedure over reimbursement requests where someone other than the preparer reviews the claim to e...

U.S. Department of Agriculture 2023-002 Child Nutrition Reporting Child Nutrition Cluster – Assistance Listing No. 10.553, 10.555, 10.559 Recommendation: CLA recommends the District implement a review procedure over reimbursement requests where someone other than the preparer reviews the claim to ensure counts agree back to supporting documentation prior to the reimbursement request being filed with the granting agency. In addition, due to the size and complexity of the reporting, we recommend the District review the compiling procedures for the schools to ensure the compilation procedure is complete and accurate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The district is implementing an internal cross check procedure to prevent errors on future claims. Name(s) of the contact person(s) responsible for corrective action: Dr. Thomas Owens Planned completion date for corrective action plan: Ongoing.

View Audit 12073

Finding 8768 (2023-001)

Significant Deficiency 2023

Lamar State College Orange

TX

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Lamar State College Orange Response and Corrective Action Plan to FY 23 Federal Financial Aid Audit Finding 2023-001 Enrollment Reporting Views of Responsible Officials The College agrees with the auditor's findings and recommendations. Corrective Action Plan The College has identified three issues ...

Lamar State College Orange Response and Corrective Action Plan to FY 23 Federal Financial Aid Audit Finding 2023-001 Enrollment Reporting Views of Responsible Officials The College agrees with the auditor's findings and recommendations. Corrective Action Plan The College has identified three issues that delayed identification and reporting of changes in student enrollment status for reporting on the NSLDS component. In response, the college will implement the following corrective actions: 1.The Registrar will review the error resolution reports provided by National Student Clearinghouse (NSC) to ensure the correct enrollment information is being reported to NSLDS within 60 days of the determination date. Implementation Date Immediate 2.An advisor drop code will be implemented effective Spring 2024. This code will trigger an email to the Records Office, and at that point the Records Office will determine the student's enrollment status and update to withdrawn in Banner when it is determined the student has withdrawn from the semester. This will ensure the correct enrollment status is reported to NSLDS within 60 days of the determination date. Implementation Date 1/16/2024 3. LSCO will ensure a subsequent term report is submitted any time a late award is processed. This will ensure the correct enrollment status is reported to NSLDS within 60 days of the determination date. Implementation Date Immediate Individual Responsible Summer Rather, Registrar

View Audit 12036

Finding 8756 (2023-001)

Significant Deficiency 2023

Columbus Bilingual Academy North

OH

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency

Finding Number: 2023-001: ESSER – Wage Rate Requirements Planned Corrective Action: Summary of corrective action to be taken Anticipated Completion Date: December 31, 2023 Responsible Contact Person: Dave Massa, Treasurer As recommended, the Academy will perform existing controls and establish new c...

Finding Number: 2023-001: ESSER – Wage Rate Requirements Planned Corrective Action: Summary of corrective action to be taken Anticipated Completion Date: December 31, 2023 Responsible Contact Person: Dave Massa, Treasurer As recommended, the Academy will perform existing controls and establish new controls to ensure that contractors and subcontractors are in compliance with all labor standards by conducting on-site inspections and collecting the required certified payroll documentation in a timely manner. Specifically, the Academy will add an Affidavit of Compliance Form to the contracts that will be required to be submitted by the grantee before closing. A project will not be considered closed until the Academy has received an executed copy of the form. Upon notification of construction commencement, the Academy will immediately begin monitoring for Wage Rate Requirements in the form of both on-site inspections and review and approval of certified payroll reports.

View Audit 11994

Finding 8745 (2023-001)

Significant Deficiency 2023

Interfaith Ministries for Greater Houston

TX

Subrecipient Monitoring Eligibility Significant Deficiency

Finding #2023-001 – Significant Deficiency and Other Noncompliance. Recommendation: Provide additional training to personnel responsible for determining eligibility for monitoring the annual reassessment and changing the funder until the reassessment can be performed. Planned corrective action: ...

Finding #2023-001 – Significant Deficiency and Other Noncompliance. Recommendation: Provide additional training to personnel responsible for determining eligibility for monitoring the annual reassessment and changing the funder until the reassessment can be performed. Planned corrective action: Interfaith Ministries will provide the recommended additional training to all staff responsible for assessment and billing activities to ensure that existing control policies and procedures are consistently followed. Interfaith Ministries will also strengthen the existing processes by adding additional ongoing management reviews to identify any errors in assessment or billing data. Responsible officer: Ali Al Sudani, Chief Programs Officer. Estimated completion date: October 2023.

View Audit 11927

Corrective Action Plans

Filters