Corrective Action Plans

Finding 60076 (2022-001)

Significant Deficiency 2022

KY

Student Financial Aid Reporting Significant Deficiency

Corrective Action Plan Year Ended June 30, 2022 Findings from the 2021-2022 Audit The Auditor's Report on Compliance for Each Major Program and on Internal Control over Compliance required by the Uniform Guidance noted one finding from the 2021-2022 audit: Finding 2022-001. 2022-001 Significant Defi...

Corrective Action Plan Year Ended June 30, 2022 Findings from the 2021-2022 Audit The Auditor's Report on Compliance for Each Major Program and on Internal Control over Compliance required by the Uniform Guidance noted one finding from the 2021-2022 audit: Finding 2022-001. 2022-001 Significant Deficiency: National Student Loan Data System (NSLDS) Report (U.S. Department of Education, William D. Ford Direct Loan Program, CFDA #84.268 and Federal Pell Grant Program, CFDA #84.063). The University reported the incorrect date to NSLDS for the withdrawal date. Name of Contact Person Management agrees with finding 2022-001. We acknowledge that the internal control over the details, procedures, communication, and language used in processing unofficial withdrawals needs to be strengthened to reduce the risk of errors. Kimberly Noe of Financial Aid, and Kathryn McCune, Registrar, are the responsible parties for the corrective action. Corrective Action Plan The prior corrective action plan was implemented and shown to be beneficial in reducing the number of errors in the enrollment reporting process. The plan proved to be effective in addressing the previous clerical errors surrounding official withdrawal dates. However, the University acknowledges the need to strengthen our procedures regarding unofficial withdrawal date reporting at the conclusion of each semester. The Registrar's Office and Financial Aid Office have determined the need for a supplemental enrollment reporting file after the end of each semester to automate the reporting of unofficial withdrawals. This additional file will lessen the number of manual corrections to withdrawal dates in NSLDS, thus increasing the level of accuracy in reporting. The date the supplemental enrollment reporting file should be processed after the conclusion of each term is by the 15th of the following month. The Financial Aid and Registrar's offices have identified additional reporting resources that will assist in the timely secondary review of the NSLDS data entered each semester to ensure compliance. The University of the Cumberlands will document the monthly secondary review of withdrawals and maintain our reconciliation records. The reconciliation process will be completed within 30 days of NSLDS certifying the submitted enrollment file. Anticipated Completion Date All records with errors noted during the 2021-2022 audit findings were corrected by October 13, 2022. The current Corrective Action Plan is anticipated to be fully implemented by January 31, 2023.

View Audit 55895

Finding 59969 (2022-001)

Significant Deficiency 2022

Town of Wareham

MA

Allowable Costs / Cost Principles Subrecipient Monitoring Reporting

CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Education The Town of Wareham, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100 ...

CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Education The Town of Wareham, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100 Quannapowitt Parkway, Suite 101 Wakefield, MA 01880 Audit period: July 1, 2021 through June 30, 2022 The finding from the June 30, 2022, schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. DEPARTMENT OF EDUCATION Passed through the Massachusetts Department of Elementary and Secondary Education Special Education Cluster Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers 84.027 and 84.173 Education Stabilization Fund Education Stabilization Fund Federal Assistance Listing Numbers 84.425C, 84.425D, and 84.425W 2022-001: Controls for Monitoring Payroll Charged to the Grants Compliance Requirement: Allowable Costs/Cost Principles Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles. Condition: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines. Questioned Costs: None reported. Context: Payroll expenditures charged to the programs are required to be supported with documentation substantiating that the employees are eligible to be charged to the grant and that the payroll charged relates to time spent accomplishing grant objectives. This supporting documentation should be standardized and should include all required elements in accordance with Title 2 U.S. Code of Federal Regulations Part 225 Cost Principals for State, Local, and Indian Tribal Governments. The Town did not have an adequate system of internal controls in place to provide sufficient documentation to demonstrate compliance with federal and state time and effort reporting requirements in accordance with the provisions of Title 2 U.S. Code of Federal Regulations Part 225 Cost Principals for State, Local, and Indian Tribal Governments. Effect: The Town has not complied with the federal and state time and effort reporting requirements. Cause: Lack of documented policies, procedures and guidelines in place to ensure compliance with time and effort reporting requirements. Recommendation: Management should establish written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management should also adopt and implement standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines. Once the written guidelines and procedures have been established, training should be provided to ensure that the program managers fully understand the time and effort reporting requirements. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will establish written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures will indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and will indicate due dates for when this information must be provided to the school business office. Management will also adopt and implement standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines. Once the written guidelines and procedures have been established, training will be provided to ensure that the program managers fully understand the time and effort reporting requirements. Management intends to implement these procedures in fiscal 2023. If the Oversight Agency has questions regarding this plan, please call Kristin Flynn, Director of Finance at Wareham Public Schools at 508-291-3500, or Derek Sullivan, Town Administrator at 508-291-3100. Sincerely yours, Kristin Flynn Director of Finance Wareham Public Schools Derek Sullivan Town Administrator Town of Wareham

View Audit 56635

Finding 59941 (2022-001)

Significant Deficiency 2022

Housing Authority of the City of Greenville

NC

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Finding 2022-001 - Low Rent Public Housing Tenant Files - Eligibility - Internal Control over Tenant Files - Noncompliance and Significant Deficiency Corrective Action Plan: The Housing Authority of the City of Greenville (HACG) has implemented and/or will implement the following by our fisca...

Finding 2022-001 - Low Rent Public Housing Tenant Files - Eligibility - Internal Control over Tenant Files - Noncompliance and Significant Deficiency Corrective Action Plan: The Housing Authority of the City of Greenville (HACG) has implemented and/or will implement the following by our fiscal year-end September 30, 2023: a. Low Rent Public Housing tenant files will be reviewed and quality controlled each month prior to initialization (25th of each month) by the Senior Property Manager and the AMP Property Manager. b. An action plan has been developed for Low Rent Public Housing to ensure that all Public Housing files are HUD and GHA compliant starting with October 1, 2022, files through the current. c. Low Rent Public Housing calendar-year 2023 (October 2022-September 2023) re-exams are substantially complete, as they become effective. All tenant files will be reviewed and HUD-compliant by FYE2023. d. During FYE2023, the Senior Property Manager will perform 25% quality control of the monthly re-exams processed by the AMP Property Managers. Additionally, the AMP Property Managers will perform 50% quality controls of the monthly re-exams and interims processed by the Assistant Property Managers. e. File checklist sheets will be placed in each file upon quality control review to be signed off by the Senior Property Manager and the AMP Property Managers. A copy of the completed checklist with signatures will be forwarded to the Deputy Executive Director/COO. f. Additional training will be made available as necessary. g. Other internal control measures will be implemented as deemed necessary by the Deputy Executive Director/COO, to eliminate future audit findings. Person Responsible: Shanetta Moye, Deputy Executive Director/COO Anticipated Completion Date: September 30, 2023

View Audit 51971 Questioned Costs: $1

Finding 59936 (2022-001)

Significant Deficiency 2022

New Jersey Housing and Mortgage Finance Agency

NJ

Questioned Costs Eligibility Significant Deficiency

U.S. Department of Treasury New Jersey Housing and Mortgage Finance Agency respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 ? December 31, 2022 The finding from the schedule of findings and questioned costs is discussed be...

U.S. Department of Treasury New Jersey Housing and Mortgage Finance Agency respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 ? December 31, 2022 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS SIGNIFCANT DEFICIENCY U.S. Department of Treasury 2022-001 Eligibility ? Homeowners Assistance Fund? Assistance Listing No. 21.026 Recommendation: The Agency should evaluate the steps it takes to ensure that any required documentation not gathered from the client is obtained prior to finalizing an application and providing housing assistance. Any changes in this methodology should be documented in the program policies and procedures and communicated to all employee who engage in the application process. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: ERMA applicants can submit required documentation with the assistance of a contracted Housing Counseling Agency or via the application portal directly. The two examples that caused this recommendation can be attributed to applicant error, as well as a missed review by the processing vendor. To ensure that required documentation not gathered from the applicant is followed-up on and obtained timely and to minimize future occurrences, the Agency has (1) revised the required documentation list to simplify the documentation gathering process for the applicant, and (2) provided additional training on the required documentation process to the Housing Counseling Agencies, processing/underwriting vendor and ERMA program staff. All approvals are reviewed by a supervisor, or their designee, to ensure all required documents pertinent to the applicant?s eligibility are present prior to providing ERMA assistance. Name(s) of the contact person(s) responsible for corrective action: William Schmidt (Assistant Director of HAF); James Abrams (HAF Program Manager); Tina White (HAF Program Manager) Planned completion date for corrective action plan: Both the training and the changes to the required documentation list were completed in May of 2023. If the U.S. Department of Treasury has questions regarding this plan, please call Kimberly A. Sked at 609- 278-7669.

View Audit 55339

Finding 59933 (2022-002)

Significant Deficiency 2022

Aberdeen School District 6-1

SD

Special Tests & Provisions Questioned Costs Significant Deficiency

Finding 2022-002 Federal Agency Name: Department of Education Program Name: COVID-19 Elementary and Secondary School Emergency Relief Fund Federal Financial Assistance Listing: 84.425D, 84.425U Finding Summary: 1 of 3 projects selected for testing did not have the wage rate requirements included in ...

Finding 2022-002 Federal Agency Name: Department of Education Program Name: COVID-19 Elementary and Secondary School Emergency Relief Fund Federal Financial Assistance Listing: 84.425D, 84.425U Finding Summary: 1 of 3 projects selected for testing did not have the wage rate requirements included in the contract and the School District did not obtain the weekly payroll certifications as required. For the two other projects that were tested, no errors were noted. Responsible Individuals: Tom Janish, Director of Finance Corrective Action Plan: The Director of Finance will review all contracts involving federal grants to ensure the contracts include the wage rate requirements and payrolls will be obtained for review to ensure prevailing wage rates are being paid on federally funded projects. Anticipated Completion Date: March 31, 2023

View Audit 55538

Finding 59918 (2022-002)

Significant Deficiency 2022

Riverside Educational Center

CO

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency § 200.403

Riverside Educational Center respectively submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Chadwick, Steinkirchner, Davis & Co., P.C. 2499 Hwy 6&50 Grand Junction, CO 81505 Audit Period: Year ended June 30, ...

Riverside Educational Center respectively submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Chadwick, Steinkirchner, Davis & Co., P.C. 2499 Hwy 6&50 Grand Junction, CO 81505 Audit Period: Year ended June 30, 2022 The findings from the Schedule of Findings and Questioned Costs for the year ended June 30, 2022, are discussed below. The findings are numbered consistently with the number assigned in the Schedule. Findings ? Financial Statement Audit Significant Deficiency in Financial Reporting 2022-001 Criteria: The Center is responsible for establishing and maintaining a system of internal control that will prevent, detect and correct errors in the financial statements in a timely manner to safeguard assets and allow for timely and accurate financial reporting. Recommendations: We recommend that the Center creates a process where reconciliations of the financial records are performed regularly and reviewed by someone other than the person who performed the reconciliation. We also recommend that the staff acquire the training necessary to be able to complete a set of GAAP-compliant financial statements. We agree with the recommendation that reconciliations of financial records be completed regularly and be subsequently reviewed by someone other the person who performed the reconciliation. As of February 2021, our process for all bank and credit card activities changed from being completed by the Financial Manager and not reviewed to being completed by the Operations Director and being reviewed by the Executive Director, with documentation of this approval being retained in a shared drive on a monthly basis. A process has also been enacted, as of 3/15/2021, that ensures all supporting documentation for credit card activities are reviewed by program administrators prior to reconciliation. These approvals are retained in REC's receipt tracking software (Hubdoc). An update to this policy and process was enacted on 1/1/23 that provides further assurance that all required documentations and approvals have been received and retained; with backup documentation being held in Hubdoc and approvals being documented through manager signature and retained in REC?s google drive. 2022-002 Federal agency: Department of Education Federal program title: 21st Century Community Learning Centers CFDA Number 84.287 Award Period: 7/1/2021-6/30/2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements (the Uniform Guidance), section 200.403(g), requires that charges to Federal awards must be adequately documented. These records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Context: A sample of forty charges allocated to the program, totaling $7,078, were selected for audit from a population of general expenditures allocated to the program totaling $303,054. There were 5 charges that lacked sufficient documentation of review and approval per the Center?s policies. Questioned Costs: Known questioned costs total $951. Recommendation: Proper control activities should be implemented to allow for a consistent, accurate, and allowable method to support distribution of general expenditures to federal programs. The Center should develop a means to adequately track approvals for expenditures. We agree with the recommendation that approval for all expenditures should be tracked with documentation of the approval being maintained. As of 1/1/2023, REC has implemented a policy and procedure for approval of all expenditures on credit cards (which are the expenditures that have led to this finding) that requires all cardholders and their direct supervisors to sign their monthly credit card statement for approval of all expenditures. This procedure also requires the Financial Manager?s signature to verify that either, all backup documentation has been submitted and retained, or that any charges without the correct backup documentation is not charged to any of REC?s grants or restricted funds. This policy caps the total amount of missing documentation to a total of $9,000 per year and ensures that all expenditures without documentation are not charged to grants or otherwise restricted funds. If any agency, stakeholder or other party has any questions regarding this plan, please call Landen Fledderjohn at 970-279-1595. Sincerely, Landen Fledderjohn, Financial Manager Riverside Educational Center

View Audit 55534 Questioned Costs: $1

Finding 59911 (2022-001)

Significant Deficiency 2022

University of St. Francis

IL

Questioned Costs Special Tests & Provisions Student Financial Aid

2022-001: Errors Relating to Return of Title IV Financial Aid - Student Financial Aid Cluster Assistance Listing Number 84.007, 84.033, 84.038, 84.063, 84.268, 84.379 Grant Period - Year Ended May 31, 2022 ...

2022-001: Errors Relating to Return of Title IV Financial Aid - Student Financial Aid Cluster Assistance Listing Number 84.007, 84.033, 84.038, 84.063, 84.268, 84.379 Grant Period - Year Ended May 31, 2022 Condition Found: During our return of Title IV Fund testing we noted that the College did not calculate or return Title IV for students who ceased attendance correctly for three students out of ten. The College used the incorrect number of days for the total days in the period of enrollment when calculating the return of Title IV. We consider this to be a significant deficiency relating to the Special Tests and Provisions Compliance Requirement. Corrective Action Plan: It was discovered during the audit that the term break dates for Spring 2021 had been entered incorrectly, this caused certain R2T4's performed to be incorrect. All the affected records were corrected and rather than increasing the students' loans, USF funds were used to fill the void created by the incorrect calculations. This mistake was completely human error and great care will be taken to ensure the break dates are correct in the beginning of performed R2T4 calculations for the beginning of Fall 2022 and beyond. Responsible Perform for Corrective Action Plan: Bruce Foote, Director of Financial Aid, University of St. Francis, Joliet, IL 60435 Implementation Data of Corrective Action Plan: The Corrective Action Plan has been implemented immediately.

View Audit 55269

Finding 59880 (2022-005)

Significant Deficiency 2022

Plainfield Community School Corporation

IN

Questioned Costs Reporting School Nutrition Programs § 200.303

2022-005 Child Nutrition - Reporting Recommendation: School Corporation needs to update its policies and procedures related to the administration of the Child Nutrition Cluster to include a system of internal control that will mitigate the risk of noncompliance with the stated criteria rel...

2022-005 Child Nutrition - Reporting Recommendation: School Corporation needs to update its policies and procedures related to the administration of the Child Nutrition Cluster to include a system of internal control that will mitigate the risk of noncompliance with the stated criteria related to recordkeeping. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Plainfield Community School Corporation will implement a policy that mitigates the risk of noncompliance with the required recordkeeping for the Child Nutrition Cluster. Name(s) of the contact person(s) responsible for corrective action: Kelly Collins Planned completion date for corrective action plan: April 2023

View Audit 55736

Finding 59878 (2022-002)

Significant Deficiency 2022

Northbay Healthcare Corporation

CA

Eligibility Reporting Significant Deficiency

As required by OMB Uniform Guidance, we have provided below our response and corrective action plan addressing the findings in the ?Report on Federal Awards in Accordance with the OMB Uniform Guidance? for the year ended December 31, 2022. Management?s Views and Corrective Action Plan Finding 2022...

As required by OMB Uniform Guidance, we have provided below our response and corrective action plan addressing the findings in the ?Report on Federal Awards in Accordance with the OMB Uniform Guidance? for the year ended December 31, 2022. Management?s Views and Corrective Action Plan Finding 2022-002 ? Reporting ? Significant Deficiency in Internal Control Over Compliance NorthBay Healthcare Corporation and its Affiliates dba NorthBay Health agree with the finding and management has implemented a corrective action plan. Management has implemented a more precise review control over future federal award reporting submissions to ensure all reported expenditures comply with the terms and conditions of the federal award. Further, NorthBay Healthcare Corporation and its Affiliates dba NorthBay Health had sufficient unused lost revenues of approximately $114,915,000 and $133,021,000 from the Periods 3 and 4 Provider Relief Fund reporting to fully cover the Provider Relief Fund distributions for Periods 3 and 4, respectively. Date of Corrective Action: September 15, 2023 Party Responsible for Corrective Action: Theo Rallis, Assistant Vice President of Finance

View Audit 55328

Finding 59793 (2022-004)

Significant Deficiency 2022

Prince George's County, MD

MD

Matching / Level of Effort / Earmarking Special Tests & Provisions Questioned Costs § 200.303

Finding Number: 2022-004 Program: 14.218 ? Community Development Block Grant Compliance Requirement: Special Tests and Provisions ? Wage Rate Requirements Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Condition: Prince George?s County (County) did not ens...

Finding Number: 2022-004 Program: 14.218 ? Community Development Block Grant Compliance Requirement: Special Tests and Provisions ? Wage Rate Requirements Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Condition: Prince George?s County (County) did not ensure a construction project complied with wage rate requirements. Cause: The County?s policies and procedures were not sufficient to ensure that all contracts complied with wage rate requirements. Internal controls did not prevent or detect the error. Resolution: DHCD established Policies and Procedures governing all entitlement programs, including the Community Development Block Grant Program. All projects subject to the Davis Bacon Wage Rate requirement must have a preconstruction conference where wage rates and submission of certified payrolls are discussed. They must also submit certified payroll before a reimbursement is processed. This particular subrecipient became unresponsive and extensive technical assistance was provided for over a year. Responsible Party: Aspasia Xypolia, Director, DHCD Anticipated corrective action plan completion date: The Department will continue to follow the established procedures going forward to ensure that all projects subject to the Davis Bacon Wage Rate requirement will be reviewed and approved for compliance prior to the approval of reimbursement. For the one project out of compliance, extensive technical assistance was provided for over a year. A letter (attached) was sent to the subrecipient outlining the technical assistance and documentation needed. The Department is in the process of recovering the funds previously awarded to this subrecipient. Any questions concerning the findings or corrective action plan can be directed to Aspasia Xypolia, Director, DHCD at (301) 883-5501.

View Audit 56502

Finding 59768 (2022-001)

Significant Deficiency 2022

East Detroit Area Non-Profit Housing Corporation

MI

Questioned Costs Allowable Costs / Cost Principles Eligibility

2022-001 ? Eligibility - Tenant File Documentation Finding Type. Immaterial noncompliance, Significant deficiency in internal controls over compliance (Eligibility) Federal programs U.S. Department of Housing and Urban Development ? Supportive Housing for the Elderly (ALN# 14.157) Condition. Out...

2022-001 ? Eligibility - Tenant File Documentation Finding Type. Immaterial noncompliance, Significant deficiency in internal controls over compliance (Eligibility) Federal programs U.S. Department of Housing and Urban Development ? Supportive Housing for the Elderly (ALN# 14.157) Condition. Out of a sample of 6 tenant files, it was noted: 1. Two out of six instances where the resident's cash balance was verified using the ending balance; however, the 6-month average balance should have been used; 2. One out of six instances where the resident's medical expenses were improperly calculated; 3. One out of six instances where the tenant's security deposit and/or prorated rent were not disbursed to them in the required 30 days; 4. One out of six instances where there was no verification of pension income performed on the most recent recertification. Effect. As a result of this condition, certain tenant files did not contain all required supporting documentation. In addition, employees did not follow HUD guideline procedures, and/or did not properly calculate the tenant subsidy in HUD Form 50059. While there were no significant differences in the amount of subsidies allowed compared to subsidies received, the lack of effective internal controls could lead to future significant noncompliance. Plan. Management agrees with finding 2022-001. All files are to be inspected in the current fiscal year to ensure compliance with HUD regulations. File maintenance will be competed following each move in and annual recertification. In addition to one-on-one training, the housing administrator has signed up for additional training including a WebEx on annual recertification and a basic EIV course. Additional training sessions are forthcoming. Contact Person Responsible for This Corrective Action: Laura Maisevich, Senior Housing Manager Anticipated completion date: December 31, 2022

View Audit 50452

Finding 59757 (2022-002)

Significant Deficiency 2022

Great Valley School District

PA

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

CORRECTIVE ACTION PLAN January 6, 2023 The Great Valley School District respectfully submits the following corrective action plan for the fiscal year ended June 30, 2022. Name and address of Independent Public Auditing Firm: Herbein & Company 2763 Century Blvd. Reading, PA 19601-2596 Audit Period: J...

CORRECTIVE ACTION PLAN January 6, 2023 The Great Valley School District respectfully submits the following corrective action plan for the fiscal year ended June 30, 2022. Name and address of Independent Public Auditing Firm: Herbein & Company 2763 Century Blvd. Reading, PA 19601-2596 Audit Period: July 1, 2021 - June 30, 2022 The findings from the June 30, 2022 schedule of findings are discussed below.Section III - Federal Awards Findings and Questioned Costs 2022-002 ALLOWABLE COSTS - SIGNIFICANT DEFICIENCY Federal Program Education Stabilization Fund ALN 84.425D - COVID-19 - Elementary Secondary School Emergency Relief Fund (ESSER II), contract #200-210168 ALN 84.425U - COVID-19 - Elementary Secondary School Emergency Relief Fund (ESSER III), contract #223-210168 Criteria In accordance with Uniform Guidance costs principles, the District is not allowed to charge costs to a grant that are reimbursed by another funding source. Condition The District charged 100% of the employer paid retirement cost to the grant, however, the Pennsylvania Department of Education reimburses the District 50% of those costs annually. As a result, the District is only permitted to charge 50% of retirement costs to the grants. Cause The District improperly charged twice the allowable retirement costs to the grant to the general ledger funding source code for the grants. Effect Unallowable costs were charged to the grants. The District subsequently identified allowable costs in this amount to charge to the grants to replace these unallowable costs. Questioned Costs ALN 84.425D, contract #200-210168 - $36,465 ALN 84.425U, contract #200-223168 - $3,736 Context 100% of the retirement costs for the salaries charged to the grants totaled $80,402. 50% of this was reimbursed by the Pennsylvania Department of Education and therefore $40,201 of the costs charged to the grants were unallowable. Repeat Finding No. Recommendation We recommend the District identify all funding streams and have a process in place to ensure that allowable costs are only charged to one funding stream applying subsidy stream payments first. There should also be a procedure in place to have a person independent of report preparation review cost report and underlying expenditures. Action Plan This grant has not been closed and funds are still being expended. Therefore, final reporting to Pennsylvania Department of Education (Department) will not be affected and the District will not have to reimburse the Department for any unallowable costs. All corrections have been processed with allowable costs meeting Uniform Guidance cost principles. The business office staff along with the grant coordinator have also implemented an additional process with the set-up of recurring journal entries for only allowable retirement costs to be charged to the funding stream and monthly review of grant status. Also, an additional role has been included to review monthly grant expenditures compared to budget. Anticipated Completion Date Action plan fully implemented as of report date. If the Department of Education has questions regarding this plan, please contact Charles E. Peterson, Jr. at 610-889-2125, extension 52123 or via email at cpeterson@gvsd.org. Sincerely yours, Charles E. Peterson, Jr. Director of Business Affairs

View Audit 55147 Questioned Costs: $1

Finding 59698 (2022-005)

Significant Deficiency 2022

Johnston County

NC

Questioned Costs Eligibility Significant Deficiency

Finding: 2022-005 Name of contact person: LaGuana Holder, QA/PI Income Maintenance Supervisor Corrective Action: Universal template mandated by Agency Director. In-house audits to verify templates are being used. Proposed Completion Date: Templ...

Finding: 2022-005 Name of contact person: LaGuana Holder, QA/PI Income Maintenance Supervisor Corrective Action: Universal template mandated by Agency Director. In-house audits to verify templates are being used. Proposed Completion Date: Templates will be distributed and used by staff starting immediately.

View Audit 55433

Finding 59697 (2022-004)

Significant Deficiency 2022

Johnston County

NC

Questioned Costs Eligibility Significant Deficiency

Finding: 2022-004 Name of contact person: LaGuana Holder, QA/PI Income Maintenance Supervisor Corrective Action: A required Power Point training for manual section 2230, 2300, 2250 for all Medicaid staff. A universal template mandated by Agency Director. ...

Finding: 2022-004 Name of contact person: LaGuana Holder, QA/PI Income Maintenance Supervisor Corrective Action: A required Power Point training for manual section 2230, 2300, 2250 for all Medicaid staff. A universal template mandated by Agency Director. Proposed Completion Date: PowerPoint training will be completed by January 31, 2023. Templates will be distributed and used by staff starting immediately.

View Audit 55433

Finding 59696 (2022-003)

Significant Deficiency 2022

Johnston County

NC

Questioned Costs Eligibility Significant Deficiency

Finding: 2022-003 Name of contact person: LaGuana Holder, QA/PI Income Maintenance Supervisor Corrective Action: Universal template mandated by Agency Director. In-house audits to verify templates are being used. Proposed Completion Date: Templ...

Finding: 2022-003 Name of contact person: LaGuana Holder, QA/PI Income Maintenance Supervisor Corrective Action: Universal template mandated by Agency Director. In-house audits to verify templates are being used. Proposed Completion Date: Templates will be distributed and used by staff starting immediately.

View Audit 55433

Finding 59695 (2022-002)

Significant Deficiency 2022

Johnston County

NC

Questioned Costs Eligibility Significant Deficiency

Finding: 2022-002 Name of contact person: LaGuana Holder, QA/PI Income Maintenance Supervisor Corrective Action: A required Power Point training for manual section 3365 for all Medicaid staff. A universal template mandated by Agency Director. In-house audits to...

Finding: 2022-002 Name of contact person: LaGuana Holder, QA/PI Income Maintenance Supervisor Corrective Action: A required Power Point training for manual section 3365 for all Medicaid staff. A universal template mandated by Agency Director. In-house audits to verify that templates are being used. Proposed Completion Date: PowerPoint training will be completed by January 31, 2023. Templates will be distributed and used by staff starting immediately.

View Audit 55433

Finding 59681 (2022-003)

Significant Deficiency 2022

Ashwaubenon School District

WI

Questioned Costs Eligibility Significant Deficiency

Recommendation: We recommend the District implement procedures to ensure that someone knowledgeable of the grant requirements reviews the prepared eligibility reports prior to submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned...

Recommendation: We recommend the District implement procedures to ensure that someone knowledgeable of the grant requirements reviews the prepared eligibility reports prior to submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: A procedure will be implemented to require a separate preparer and reviewer of the reports. Responsible official: Keith Lucius, Assistant Superintendent Anticipated completion date: June 30, 2023

View Audit 55305

Finding 59616 (2022-002)

Significant Deficiency 2022

Fairbanks Native Association

AK

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Significant Deficiency

Finding 2022-002 Lack of Internal Control over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Name of Contact Person: Duane Hoskins, Director of Finance Corrective Action Plan: In order to improve internal control over expenditures made by credit cards, while still maintaining...

Finding 2022-002 Lack of Internal Control over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Name of Contact Person: Duane Hoskins, Director of Finance Corrective Action Plan: In order to improve internal control over expenditures made by credit cards, while still maintaining a convenient and efficient system for small dollar and online purchases, Fairbanks Native Association adopted a Purchase Card system in June of 2022. A Purchase Card policy which will be put in place which will require supporting purchase documentation and Program Director approval. Proposed Completion Date: December 31, 2022

View Audit 55098

Finding 59538 (2022-004)

Significant Deficiency 2022

Erie County Technical School

PA

Cash Management Reporting Significant Deficiency

FINDING 2022-004: ESSER - REPORTING CONTACT PERSON: Jessica Garnica, Business Manager CORRECTIVE ACTION: Management will ensure all necessary reports related to federal grants are filed in a timely manner and that PDE requirements are reviewed. Management has already filed the required cash on ha...

FINDING 2022-004: ESSER - REPORTING CONTACT PERSON: Jessica Garnica, Business Manager CORRECTIVE ACTION: Management will ensure all necessary reports related to federal grants are filed in a timely manner and that PDE requirements are reviewed. Management has already filed the required cash on hand reports for ARP ESSER for the most recent fiscal quarter. Management is confident that the issue can be resolved immediately. PROPOSED COMPLETION DATE: Immediately

View Audit 54480

Finding 59533 (2022-003)

Significant Deficiency 2022

La Roche University

PA

Student Financial Aid Matching / Level of Effort / Earmarking Significant Deficiency

Finding 2022-003 Issue: The University utilizes an automated notification system to send an email message to students when federal loans are disbursed. The message includes (1) the date and amount of the disbursement; (2) the student's right, or parent's right, to cancel all or a portion of that...

Finding 2022-003 Issue: The University utilizes an automated notification system to send an email message to students when federal loans are disbursed. The message includes (1) the date and amount of the disbursement; (2) the student's right, or parent's right, to cancel all or a portion of that loan or loan disbursement and have the loan proceeds returned; and (3) the procedure and time by which the student or parent must notify the institution that he or she wishes to cancel the loan. However, as a result of a technical issue the automated notification system stopped working in September, 2021. Corrective Action: As of March 10, 2023, the University corrected the technical system scripts that failed approximately 19 months ago; as a result, students are once again receiving automated email notifications when federal aid is posted to their accounts. Responsibility: Director, Student Accounts Contact: Dayna Tinkey, Director, Student Accounts

View Audit 54887

Finding 59531 (2022-001)

Significant Deficiency 2022

La Roche University

PA

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

Finding 2022-001 Issue: The University did not notify the National Student Loan Data System (NSLDS) in a timely manner for 1 student with status changes of Graduated. The student in question graduated in December 2021. Per the assistant registrar, the degree verify files for both undergraduate a...

Finding 2022-001 Issue: The University did not notify the National Student Loan Data System (NSLDS) in a timely manner for 1 student with status changes of Graduated. The student in question graduated in December 2021. Per the assistant registrar, the degree verify files for both undergraduate and graduate students for December 2021 graduates were uploaded to the National Student Clearinghouse on 1/7/2022. It appears that the undergraduate file was processed by the graduate student file was not. We receive processing confirmations from the Clearinghouse, but when files are submitted in multiples, only one confirmation is received for all files, not separate confirmation. Corrective Action: The assistant registrar has been in communication with the National Student Clearinghouse regarding the missed file. The upload has been resolved. Going forward, the assistant registrar will submit each file separately to receive separate confirmations, and personally verify posting. Responsibility: Degree Verify reporting is uploaded by the Assistant Registrar. Contact: Katie Elverson, Registrar Issue: The University did not notify the National Student Loan Data System (NSLDS) in a timely manner for 2 students that changed enrollment status mid-semester. The students in question enrolled in fall 2021 classes full-time and was reported as full-time in the initial enrollment report They withdrew from all classes on 9/15/2023 and 10/21/2021, respectively. In the enrollment reports following their withdrawal, the students were reported as less-than half-time, rather than withdrawn. Students were reported as withdrawn following the end of the term. These reports with statuses are pulled by the student information system, so this seems to have been an issue with the SIS; they are spot checked, but all rows cannot be manually checked and verified before submission. Corrective Action: Upon notification of this issue, I began to investigate the original data report that was pulled out of CX (our SIS) to determine where the error was coming from Upon viewing the Fall 2021 data for the students, I saw that after their withdrawal they were reported as enrolled in zero credits, however they were also being classified in the report from CX as 'less than half time.' I immediately contacted Jenzabar (our SIS vendor) to inquire as to why the system would be calculating a zero-credit enrollment as 'less than half time.' They quickly responded and showed me how to adjust tables within CX that determine how student statuses are completed. Information in the tables was incomplete regarding students who withdraw midsemester. Bringing this to our attention enabled us to implement a corrective solution. Unfortunately, this solution will not be seen on enrollment reports until March 2023. Responsibility: Enrollment reporting is uploaded by the Registrar. Contact: Katie Elverson, Registrar

View Audit 54887

Finding 59518 (2022-002)

Significant Deficiency 2022

Aultman Health Foundation

OH

Questioned Costs Reporting Significant Deficiency

Federal Agency: US Department of Treasury Federal Program Name: Provider Relief Fund Assistance Listing Number: 93.498 Award Period: Year ended December 31, 2022 Type of Finding: ? Significant Deficiency in Internal Controls over Compliance ? Other Matters Criteria: The Provider Relief Funds were pr...

Federal Agency: US Department of Treasury Federal Program Name: Provider Relief Fund Assistance Listing Number: 93.498 Award Period: Year ended December 31, 2022 Type of Finding: ? Significant Deficiency in Internal Controls over Compliance ? Other Matters Criteria: The Provider Relief Funds were provided under the Coronavirus Aid, Relief, and Economic Security Act (Pub. L. No. 116-136, 134 Stat. 563) and are to be used to prevent, prepare for, and respond to coronavirus and that the funds shall reimburse the recipient only for health care related expenses or lost revenues that are attributable to coronavirus. These funds may not be used to reimburse expenses of losses that have been reimbursed from other sources or that other sources are obligated to reimburse. Condition: The Organization's internal controls over reporting were not effective. Questioned Costs: $-0- Context: During the audit, it was determined that one out of five reports selected for testing included quarterly revenue amounts that did not agree to the underlying revenue information. This resulted in one report understating lost revenue by approximately $550,000. Cause: The revenue information used to populate the reports was not reviewed prior to submission. Effect: Reported lost revenue was calculated incorrectly. After using the underlying revenue information to calculate lost revenue, there was sufficient lost revenue to utilize all the Provider Relief Funds reported. Recommendation: We recommend management implement additional procedures to review reported revenue before submitting reports. Views of Responsible Officials and Planned Corrective Actions: Aultman Health Foundation was able to correct the Period 5 Reporting for Aultman Specialty Hospital. Going forward, Aultman Corporate Finance Leadership will review data submissions, comparing to both internal reporting as well as Trial Balance to account for potential differences.

View Audit 51835

Finding 59517 (2022-001)

Significant Deficiency 2022

Aultman Health Foundation

OH

Questioned Costs Procurement, Suspension & Debarment Eligibility

Federal Agency: US Department of Homeland Security Federal Program Name: FEMA Public Assistance Grant Program Assistance Listing Number: 97.036 Award Period: Year ended December 31, 2022 Type of Finding: ? Significant Deficiency in Internal Controls over Compliance ? Other Matters Criteria: The Foun...

Federal Agency: US Department of Homeland Security Federal Program Name: FEMA Public Assistance Grant Program Assistance Listing Number: 97.036 Award Period: Year ended December 31, 2022 Type of Finding: ? Significant Deficiency in Internal Controls over Compliance ? Other Matters Criteria: The Foundation?s internal controls related to the FEMA Public Assistance Grant Program state that authorization form are required to be obtained by the appropriate level of management for all capital purchases. Condition: The compliance requirements state that FEMA evaluates the eligibility of all costs claimed by the applicant. Not all costs incurred as a result of the incident are eligible. Costs must be authorized and not prohibited under federal, state, territorial, tribal, or local government laws or regulations as well as consistent with applicant?s internal policies, regulations, and procedures that apply uniformly to both federal awards and other activities of the applicant. Questioned Costs: $-0- Context: It was noted that as a part of Aultman Health Foundation's internal controls related to FEMA funding, as well as other capital projects, that one signed authorization form was required to be obtained by the appropriate level of management to approve capital purchases. Per discussions with client, they were unable to locate the signed authorization form for a set of disbursements totaling $44,631 associated with one of the FEMA projects. Per further discussion with client, the signed authorization form was obtained and retained by an employee who is no longer employed with the Foundation and therefore, access to this signed copy was no longer available. Effect: There is potential that capital purchases could be made without authorization from the proper level of management. Recommendation: We recommend that for all capital purchases, especially for projects that utilize federal funding, formal authorization is obtained from the appropriate level of management. Additionally, it is recommended that the signed authorization forms be retained in a location that is easily accessible when requested.Views of Responsible Officials and Planned Corrective Actions: Aultman Health Foundation created a central shared location for all signed capital authorization forms to be kept electronically for reference.

View Audit 51835

Finding 59499 (2022-001)

Significant Deficiency 2022

Ruby Tribal Council

AK

Questioned Costs Subrecipient Monitoring Reporting

Finding 2022-001 Significant Deficiency in Internal Control over Compliance, Noncompliance ? Reporting Name of Contact Person: Brenda Ambrose, Tribal Administrator Jennifer Babcock, Accountant Corrective Action Plan: Audit firm will be chosen to perform audit and contract signed for audit t...

Finding 2022-001 Significant Deficiency in Internal Control over Compliance, Noncompliance ? Reporting Name of Contact Person: Brenda Ambrose, Tribal Administrator Jennifer Babcock, Accountant Corrective Action Plan: Audit firm will be chosen to perform audit and contract signed for audit to be completed the month following year end close. The audit will be schedule with Audit firm to have the audit completed 5 months after year end close. Proposed Completion Date: The plan is in place September 15, 2023 and the FY 23 Audit will be completed by February 28, 2024.

View Audit 53876

Finding 59444 (2022-001)

Significant Deficiency 2022

Arukah Institute of Healing, Inc.

IL

Allowable Costs / Cost Principles Significant Deficiency

The root cause of the above finding involved the misunderstanding by fiscal personnel that the entire 10% de minim is of each grant must be expended by the close of the fiscal year even though the grant period did not align with the organization's fiscal year. Arukah concluded that since the grant p...

The root cause of the above finding involved the misunderstanding by fiscal personnel that the entire 10% de minim is of each grant must be expended by the close of the fiscal year even though the grant period did not align with the organization's fiscal year. Arukah concluded that since the grant period was still in process, Arukah had until the end of the grant period to charge precisely 10%. Arukah recognizes after this assessment that this is not in total compliance. Arukah's proposed corrective action plan is to have the CFO include in the procedure a tracking system to ensure cost allocation of exactly 10% de minimis of modified total direct costs at quarterly intervals of the fiscal year. Preventative actions include assessing the application of 10 percent de minimis indirect cost rate to all grants at each month's close as part of our checklist. This process will begin from October 2023 and will be completed by the agency's CFO and reviewed by the agency's CEO.

View Audit 55915

Corrective Action Plans

Filters