Corrective Action Plans

Finding 38039 (2022-006)

Significant Deficiency 2022

NV

Allowable Costs / Cost Principles Cash Management Significant Deficiency § 200.303

Finding Number: 2022-006 ? Approval of Expense Reimbursement Submittals Corrective Action Plan: All expense reimbursements should be approved in writing. The findings occurred at a time when Academica Nevada was shorthanded. Since that time all open positions have been filled. Grant managers send...

Finding Number: 2022-006 ? Approval of Expense Reimbursement Submittals Corrective Action Plan: All expense reimbursements should be approved in writing. The findings occurred at a time when Academica Nevada was shorthanded. Since that time all open positions have been filled. Grant managers send a request for approval for reimbursement to the applicable school. Approval is in writing, typically via email, prior to the submittal of the reimbursement request. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2023

View Audit 32473

Finding 38035 (2022-005)

Significant Deficiency 2022

Somerset Academy of Las Vegas

NV

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

Finding Number: 2021-002 and 2022-005 Review and Approval Of the Schedule of Expenditures Of Federal Awards (SEFA) Corrective Action Plan: In 2022, the management office had downsized due to turnover in staff. While a process was in place for reconciling, a secondary review was not performed to ve...

Finding Number: 2021-002 and 2022-005 Review and Approval Of the Schedule of Expenditures Of Federal Awards (SEFA) Corrective Action Plan: In 2022, the management office had downsized due to turnover in staff. While a process was in place for reconciling, a secondary review was not performed to verify accuracy. To strengthen the oversight of financial management in the School, Academica Nevada, the School?s management company, has increased staffing to realign staff responsibilities to reduce individual workloads and provide additional oversight and review. On a monthly basis, reconciliations will be performed on grant submissions and expenditures, and reviewed by the Controller, Director of Accounting, or CFO. The annual SEFA will be reviewed by the Director of Finance or CFO. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2023

View Audit 32473

Finding 38031 (2022-001)

Significant Deficiency 2022

United Way of Anchorage

AK

Reporting Significant Deficiency Internal Control / Segregation of Duties

Name of Contact Person: Fred Miller Corrective Action Plan: Management has hired additional staff to the finance department, in part, to aid in the grant management process as well as implemented a process to monitor compliance with reporting requirements of grants. This process allows for internal...

Name of Contact Person: Fred Miller Corrective Action Plan: Management has hired additional staff to the finance department, in part, to aid in the grant management process as well as implemented a process to monitor compliance with reporting requirements of grants. This process allows for internal controls to be met with multiple oversights to ensure deadlines do not get missed and funds are not misused along with proper reporting. Proposed Completion Date: December 31, 2022

View Audit 30310

Finding 38009 (2022-007)

Significant Deficiency 2022

Hodges University, Inc.

FL

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

2022-007 Higher Education Emergency Relief Fund (HEERF) Reporting Recommendation: We recommend that the University review their reporting policies and procedures to ensure accurate and timely reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. ...

2022-007 Higher Education Emergency Relief Fund (HEERF) Reporting Recommendation: We recommend that the University review their reporting policies and procedures to ensure accurate and timely reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Reason for finding: Misunderstanding of correct way to handle the accounting of the HEERF. Action taken in response to finding: We have adjusted our policies and provided training to prevent future inaccuracies in reporting when dealing with special funding. Name(s) of the contact person(s) responsible for corrective action: Melissa Mitro Planned completion date for corrective action plan: Effective immediately.

View Audit 28916

Finding 38008 (2022-005)

Significant Deficiency 2022

Hodges University, Inc.

FL

Questioned Costs Student Financial Aid Significant Deficiency

2022-005 Direct Loan Awards Recommendation: We recommend that the college ensures they have appropriate policies and procedures as well as safeguards in place to ensure loan award amounts are properly determined. Explanation of disagreement with audit finding: There is no disagreement with the audit...

2022-005 Direct Loan Awards Recommendation: We recommend that the college ensures they have appropriate policies and procedures as well as safeguards in place to ensure loan award amounts are properly determined. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Reason for finding: Student grade level inconsistent throughout the academic record generating an over/under award at the time of packaging Direct Loan awards Action taken in response to finding: Requested the registrar?s office that student record is maintained accurately of the student?s grade level progression history. Name(s) of the contact person(s) responsible for corrective action: Joshua Carcopa/Nicole Hurley Planned completion date for corrective action plan: June 30, 2023.

View Audit 28916 Questioned Costs: $1

Finding 38006 (2022-003)

Significant Deficiency 2022

Hodges University, Inc.

FL

Student Financial Aid Reporting Significant Deficiency

2022-003 National Student Loan Data System (NSLDS) Error Reporting Recommendation: We recommend that the University review their enrollment reporting policies and procedures to ensure accurate reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding....

2022-003 National Student Loan Data System (NSLDS) Error Reporting Recommendation: We recommend that the University review their enrollment reporting policies and procedures to ensure accurate reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Reason for finding: Inconsistencies of status within student?s academic and enrollment records maintained by the registrar?s office. Action taken in response to finding: The registrar?s office has been made aware of the inconsistencies and reporting errors. The registrar?s office will follow federal policies and best practices in order to remain compliant. Name(s) of the contact person(s) responsible for corrective action: Joshua Carcopa/Nicole Hurley Planned completion date for corrective action plan: Effective Immediately.

View Audit 28916

Finding 38005 (2022-002)

Significant Deficiency 2022

Hodges University, Inc.

FL

Student Financial Aid Reporting Significant Deficiency

2022-002 National Student Loan Data System (NSLDS) Error Reporting Recommendation: We recommend that the University review their policies and procedures to ensure accurate reporting and responding to enrollment rosters to NSLDS. Explanation of disagreement with audit finding: There is no disagreemen...

2022-002 National Student Loan Data System (NSLDS) Error Reporting Recommendation: We recommend that the University review their policies and procedures to ensure accurate reporting and responding to enrollment rosters to NSLDS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Reason for finding: Inconsistencies of status within student?s academic records maintained by the registrar?s office. Action taken in response to finding: The registrar?s office has been made aware of the inconsistencies and reporting errors. The registrar?s office will follow federal policies and best practices in order to remain compliant. Name(s) of the contact person(s) responsible for corrective action: Josh Carcopa/Nicole Hurley Planned completion date for corrective action plan: Effective Immediately.

View Audit 28916

Finding 38002 (2022-004)

Significant Deficiency 2022

Hodges University, Inc.

FL

Questioned Costs Student Financial Aid Significant Deficiency

2022-004 240 Day Requirement of Unclaimed R2T4 Checks Recommendation: We recommend that the University review its procedures related to outstanding student checks to ensure they are being returned to the Department of Education within 240 days. Explanation of disagreement with audit finding: There i...

2022-004 240 Day Requirement of Unclaimed R2T4 Checks Recommendation: We recommend that the University review its procedures related to outstanding student checks to ensure they are being returned to the Department of Education within 240 days. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Reason for finding: The university continuously attempted to refund the student checks and new leadership was unaware of the 240 days deadline. Action taken in response to finding: Finance has been made aware of federal regulations and deadlines regarding unclaimed properties. Name(s) of the contact person(s) responsible for corrective action: Linda Nguyen Planned completion date for corrective action plan: Effective immediately.

View Audit 28916 Questioned Costs: $1

Finding 38001 (2022-006)

Significant Deficiency 2022

Hodges University, Inc.

FL

Questioned Costs Student Financial Aid Internal Control / Segregation of Duties

2022-006 Return of Title IV (R2T4) Recommendation: We recommend that the college ensures they have appropriate policies and procedures as well as safeguards in place to ensure return of Title IV funds are made in a timely manner. Explanation of disagreement with audit finding: There is no disagreeme...

2022-006 Return of Title IV (R2T4) Recommendation: We recommend that the college ensures they have appropriate policies and procedures as well as safeguards in place to ensure return of Title IV funds are made in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Reason for finding: Return of Title IV (R2T4) was not processed in a timely manner due to late status changes reported from academics. Action taken in response to finding: Provided federal guidance to registrar?s office to process attendance taking and status changes in a timely manner. Name(s) of the contact person(s) responsible for corrective action: Joshua Carcopa/Nicole Hurley Planned completion date for corrective action plan: Effective Immediately.

View Audit 28916 Questioned Costs: $1

Finding 37992 (2022-001)

Significant Deficiency 2022

Hidalgo Medical Services

NM

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

Current Year Findings Corrective Action Plan 2022-001 Improper application of sliding fee discount CFDA Nos. ? 93.224 and 93.527 Federal Award ID # and Year ? 2 H80CS00744-19-00 Program Year 2022 Federal Agency Name: U.S. Department of Health and Human Services Type of finding Significant deficiency...

Current Year Findings Corrective Action Plan 2022-001 Improper application of sliding fee discount CFDA Nos. ? 93.224 and 93.527 Federal Award ID # and Year ? 2 H80CS00744-19-00 Program Year 2022 Federal Agency Name: U.S. Department of Health and Human Services Type of finding Significant deficiency in internal control over compliance (recurring) Criteria or Specific Requirement Special Tests and Provisions: Sliding Fee Discounts per Title 42 Chapter 1 Subchapter D Section 51c303(f) Condition The Organization?s sliding fee program provides discounts on patient services based upon the individual?s level of income. However, the Organization applied the incorrect discount based upon the individual?s income per the Organizations sliding fee discount policy. Cause Clerical error in updating and applying the sliding fee category in the billing system for the patient. Effect or Potential Effect Improper sliding fee discounts given to patients. Questioned Costs None Context or Perspective Information A sample of 40 patients were tested out of the total population of 1,994 encounters. The sampling methodology used is not statistically valid. Three patients received the incorrect sliding fee discount based upon their income level. Recommendation We recommend that the Organization implement a verification process to ensure the sliding fee discounts being applied are in accordance with their sliding fee policy. Corrective Action Plan Hidalgo Medical Services will implement a verification process to ensure the sliding fee discounts are applied in accordance with the current sliding fee policy. The Director of Family Support Services will randomly select at least 30% of patients qualified each week to ensure accuracy and all proper documentation is obtained (the new auditing requirement will occur immediately). Additionally, all errors will be corrected immediately. The Director of Family Support Services will report each month to the Chief Support Officer, Chief Financial Officer, and Chief Executive Officers any findings and required correction, if applicable. A comprehensive re-training of current Community Health Workers (CHWs) is to occur by December 2022. A training manual is to be developed, to include competency validation for each CHW, and the new training model will be used for all future CHWs. Person Responsible: Lucy Verdugo, Family Support and Credentialing Director; Donna Sandoval, CHW Administrative Supervisor; and Andrea Montoya, Chief Support Officer Anticipated Completion Date: December 31, 2022.

View Audit 34352

Finding 37975 (2022-006)

Significant Deficiency 2022

Middle MacOupin Health Care Systems and Affiliates

IL

HUD Housing Programs Special Tests & Provisions Significant Deficiency

Management will enhance internal controls to ensure that approval from HUD is obtained in writing before entering into capital leases.

View Audit 28698

Finding 37974 (2022-005)

Significant Deficiency 2022

Middle MacOupin Health Care Systems and Affiliates

IL

Special Tests & Provisions HUD Housing Programs Significant Deficiency

Management will enhance internal controls to ensure that there is documentation of review and approval of all disbursements.

View Audit 28698

Finding 37943 (2022-001)

Significant Deficiency 2022

Village Cooperative of Fort Collins

CO

Internal Control / Segregation of Duties Significant Deficiency

The Board of Directors is and will remain involved in the financial affairs of the Cooperative.

View Audit 28352

Finding 37924 (2022-003)

Significant Deficiency 2022

Help-New Mexico, Inc.

NM

Internal Control / Segregation of Duties Subrecipient Monitoring Cash Management § 200.514

FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Agriculture 2022-003 SNAP Employment and Training Program ? Assistance Listing No. 10.537 Recommendation: We recommend that management improve internal control monitoring activities and provide training to staff regarding timely reimbursemen...

FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Agriculture 2022-003 SNAP Employment and Training Program ? Assistance Listing No. 10.537 Recommendation: We recommend that management improve internal control monitoring activities and provide training to staff regarding timely reimbursement requests. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This deficiency was caused as a result of the change in personnel. In late 2021, all of the accounting personnel for Help left the company and were replaced. Unfortunately, due to this untimely and unexpected departure of key personnel, Help management was unaware of some necessary processes and was not able to properly train the new staff in all matters. Help management will provide additional training to those responsible for preparation and review of the reimbursement requests. In addition, processes will be implemented to ensure that all reimbursement requests are completed on a timely basis in accordance with funding requirements. Names of the contact persons responsible for corrective action: Alicia Nunez, CFO, 602-257-0700 Maria Spelleri, General Counsel, 602-257-6719 Planned completion date for corrective action plan: June 2023

View Audit 38099

Finding 37913 (2022-002)

Significant Deficiency 2022

Butler County Health Center

MO

Internal Control / Segregation of Duties Subrecipient Monitoring Significant Deficiency

FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF AGRICULTURE (USDA) 2022-002 Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) ? Assistance Listing No. 10.557; Contract No. ERS04521039; Grant period ? Year Ended December 31, 2021. Signif...

FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF AGRICULTURE (USDA) 2022-002 Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) ? Assistance Listing No. 10.557; Contract No. ERS04521039; Grant period ? Year Ended December 31, 2021. Significant Deficiency: As discussed at Finding 2021-001, adequate segregation of duties is not present with Butler County Health Center, including duties within the WIC federal program. Employee turnover of key positions recently impacts the application of adequate segregation of duties. These areas should be reviewed periodically, and consideration given to improving the segregation of duties within the Center. CORRECTIVE ACTION PLAN The Operations Director is the lead staff on Financial Statements. Financial Statements will be filed on a shared "G" drive with access allowed to the Operations Director, Administrator and Office Manager. Al l employee passwords will be submitted to the Operations Director and placed on a shared G" drive with access allowed to the Administrator. This action will be done annually. The Administrator and Operations Director receives a hard copy of the monthly Financial Statements from KMT. This Financial Statement is kept in a binder in the Operations Director's Office where the Administrator and Office Manager have access. The Butler County Health Department will obtain in writing the objectives of the services that KMT will provide and what they are responsible for, as well as what the Health Department is responsible for in regard to making sure the books are complete and accurate. Contact Person: Emily Goodin, Administrator

View Audit 31352

Finding 37912 (2022-003)

Significant Deficiency 2022

Butler County Health Center

MO

Internal Control / Segregation of Duties Subrecipient Monitoring Significant Deficiency

DEPARTMENT OF HEALTH AND SENIOR SERVICES 2022-003 Immunization Cooperative Agreements - Assistance Listing No. 93.268; Grant period ? Year Ended December 31, 2022. Significant Deficiency: As discussed at Finding 2022-001, adequate segregation of duties is not present with Butler County Health C...

DEPARTMENT OF HEALTH AND SENIOR SERVICES 2022-003 Immunization Cooperative Agreements - Assistance Listing No. 93.268; Grant period ? Year Ended December 31, 2022. Significant Deficiency: As discussed at Finding 2022-001, adequate segregation of duties is not present with Butler County Health Center, including duties within the Immunization Cooperative Agreements federal program. These areas should be reviewed periodically, and consideration given to improving the segregation of duties within the Center. CORRECTIVE ACTION PLAN The Operations Director is the lead staff on Financial Statements. Financial Statements will be filed on a shared "G" drive with access allowed to the Operations Director, Administrator and Office Manager. All employee passwords will be submitted to the Operations Director and placed on a shared G" drive with access allowed to the Administrator. This action will be done annually. The Administrator and Operations Director receives a hard copy of the monthly Financial Statements from KMT. This Financial Statement is kept in a binder in the Operations Director's Office where the Administrator and Office Manager have access. The Butler County Health Department will obtain in writing the objectives of the services that KMT will provide and what they are responsible for, as well as what the Health Department is responsible for in regard to making sure the books are complete and accurate. Contact Person: Emily Goodin, Administrator

View Audit 31352

Finding 37906 (2022-004)

Significant Deficiency 2022

Bangor Public Schools

MI

Cash Management Significant Deficiency

The District intends to implement policy addressing document retention as well as providing a centralized location for approved personnel to access information related to the financial reporting process. At the conclusion of the audit process, the District?s full population of expenditures related t...

The District intends to implement policy addressing document retention as well as providing a centralized location for approved personnel to access information related to the financial reporting process. At the conclusion of the audit process, the District?s full population of expenditures related to the Education Stabilization Fund were found to be for allowable cost and activities.

View Audit 37968

Finding 37904 (2022-001)

Significant Deficiency 2022

City of Idaho Falls, Idaho

ID

Reporting Significant Deficiency

Forms SF-271 and SF-425 are created annually by our engineering consultant. Airport Management will review the work of our consultant to ensure the reports are completed timely and sent to FAA before the end of the calendar year.

View Audit 30940

Finding 37887 (2022-001)

Significant Deficiency 2022

Omak School District No. 19

WA

Subrecipient Monitoring Equipment & Real Property Management Procurement, Suspension & Debarment

Finding ref number:2022-001 Finding caption:The District did not have adequate internal controls over allowable activities and costs, and restricted purpose requirements. Name, address, and telephone of District contact person: Scott Haeberle 619 W. Bartlett Avenue Omak, WA 98841 (509) 826-0320 C...

Finding ref number:2022-001 Finding caption:The District did not have adequate internal controls over allowable activities and costs, and restricted purpose requirements. Name, address, and telephone of District contact person: Scott Haeberle 619 W. Bartlett Avenue Omak, WA 98841 (509) 826-0320 Corrective action the auditee plans to take in response to the finding: To ensure future compliance with Federal requirements related to the Emergency Connectivity Fund grant, the District will confirm and document the unmet needs for all students or staff that receive use of equipment or services funded by the program. All staff associated with the grant will be provided with the requirements for determining unmet needs and eligibility for claim. Anticipated date to complete the corrective action: September 1, 2023

View Audit 35202

Finding 37883 (2022-001)

Significant Deficiency 2022

Housing Authority of the County of Contra Costa

CA

Questioned Costs HUD Housing Programs Significant Deficiency

Corrective Action Plan For the year ended March 31, 2022 U.S. Department of Housing and Urban Development: The Housing Authority of the County of Contra Costa respectfully submits the following corrective action plan for the year ended March 31, 2022. Auditor: Novogradac and Company, LLP Ce...

Corrective Action Plan For the year ended March 31, 2022 U.S. Department of Housing and Urban Development: The Housing Authority of the County of Contra Costa respectfully submits the following corrective action plan for the year ended March 31, 2022. Auditor: Novogradac and Company, LLP Certified Public Accountants 1144 Hooper Avenue Suite 203 Toms River, New Jersey 08753 The findings from the March 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Findings ? Federal Award Program Audit Finding 2022-001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Catalog Numbers: 14.871 Noncompliance ? N. Special Tests and Provisions ? Housing Quality Standards Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance for Special Tests and Provisions Findings ? Federal Award Program Audit (continued) Finding 2022-001 (continued) Criteria: Housing Quality Standards Inspections. The PHA must inspect the unit leased to a family at least annually to determine if the unit meets the Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). For units that fail inspection the PHA must correct all life threatening HQS deficiencies within 24 hours and all other deficiencies within 30 days. On May 4, 2021, HUD issued Notice PIH 2021-14(HA). In this notice, HUD recognized the unprecedented challenge the COVID-19 pandemic poses to PHAs in carrying out the most essential of their HCV program administrative responsibilities. The notice allowed for the Authority to rely on the owner's certification that the owner has no reasonable basis to have knowledge that life-threatening conditions exist in the unit or units in questions. At minimum, the PHA must require the owner?s certification. However, the PHA may add other requirements or conditions in addition to the owner?s certification, but is not required to do so. The PHA is required to conduct an HQS inspection on the unit as soon as reasonably possible but no later than June 30, 2022. Condition: Based upon inspection of the Authority?s files and on discussion with management there were units that did not have annual inspections or owner?s certifications performed during the audit period. Context: Of a sample size of sixty-five (65) tenant files, the following information was unavailable for examination at the time of audit: ? Annual inspection report or owner?s certification was missing in two (2) files Our sample size is statistically valid. Known Questioned Costs: $41,038 Cause: There is significant deficiency in internal controls over the compliance for the special tests and provisions type of compliance related to HQS inspections. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Section 8 Housing Choice Vouchers Program is in non-compliance with the with the special tests and provisions type of compliance related to HQS inspections. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority has recognized the deficiencies in the Section 8 Housing Choice Vouchers Program and has implemented internal control procedures in 2022 that will ensure compliance of federal regulations. Those controls consist of the weekly monitoring of two reports generated by the agency business software which identify subsidized units missed by the inspection scheduler. Ingrid Layne, the Director of Assisted Housing will be responsible to implement this corrective action by March 31, 2023. Schedule of Prior Year Federal Audit Findings There were no findings or questioned costs in the prior year. If the U.S. Department of Housing and Urban Development has any questions regarding this plan, please call Ingrid Layne, the Director of Assisted Housing at (925) 957-7010. Sincerely yours, Ingrid Layne, Director of Assisted Housing

View Audit 33397 Questioned Costs: $1

Finding 37871 (2022-001)

Significant Deficiency 2022

International Institute of Metropolitan St. Louis and Subsidiary

MO

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2022-001 Personnel Responsible For Corrective Action: Paul Costigan, State Refugee Coordinator Anticipated Completion Date: June 2023 Correction Action Plan: Paul Costigan, State Refugee Coordinator, failed to submit one of two required federal reports on awards to subcontractors for FY2...

Finding 2022-001 Personnel Responsible For Corrective Action: Paul Costigan, State Refugee Coordinator Anticipated Completion Date: June 2023 Correction Action Plan: Paul Costigan, State Refugee Coordinator, failed to submit one of two required federal reports on awards to subcontractors for FY22. Paul has since completed the FFATA for FY22 and FY23 and the completion of this report is now a recurring calendar item.

View Audit 35654

Finding 37859 (2022-004)

Significant Deficiency 2022

Door County Economic Development Corporation

WI

Subrecipient Monitoring Reporting Significant Deficiency

2022-004 Special Reporting Supporting Documentation Reporting ? Economic Development Assistance?Revolving Loan Fund ? CFDA No. 11.307 Recommendation: Door County Economic Development Corporation should create an internal monitoring system to document future review of the ED-209 reports and verify t...

2022-004 Special Reporting Supporting Documentation Reporting ? Economic Development Assistance?Revolving Loan Fund ? CFDA No. 11.307 Recommendation: Door County Economic Development Corporation should create an internal monitoring system to document future review of the ED-209 reports and verify that supporting documentation is attached and retained for review during future audits and to also ensure future reports are filed prior to their due date. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Staff will continue working to ensure that all activities related to federal award programs are filed in a timely manner and retained for review. Name(s) of the contact person(s) responsible for corrective action: Michelle Lawrie Planned completion date for corrective action plan: Ongoing

View Audit 28721

Finding 37851 (2022-001)

Significant Deficiency 2022

Natrona County School District No. 1

WY

Significant Deficiency Internal Control / Segregation of Duties

Grant Managers will participate in the staffing process as employees are assigned to perform on federal awards prior to the start of the grant period. On a monthly basis, administrators with direct knowledge of employee performance on a federal award will approve the employee?s timecard. On a quarte...

Grant Managers will participate in the staffing process as employees are assigned to perform on federal awards prior to the start of the grant period. On a monthly basis, administrators with direct knowledge of employee performance on a federal award will approve the employee?s timecard. On a quarterly basis, Grant Managers and Human Resources will be provided a list of employees charged to a federal award and it will be reconciled by the Grant Manager and a Human Resources Specialist. The quarterly reports will be approved by the Grant Managers and filed with the Business Office.

View Audit 25440

Finding 37849 (2022-002)

Significant Deficiency 2022

Umatilla Morrow Head Start, Inc.

OR

Procurement, Suspension & Debarment Reporting Significant Deficiency

Our fiscal policies and procedures have been updated and are set to be approved by our boards on February 28, 2023. The updates included specifications on purchasing and journal entry policies and procedures, requiring that no one individual can carry out a single transaction, but that a series of a...

Our fiscal policies and procedures have been updated and are set to be approved by our boards on February 28, 2023. The updates included specifications on purchasing and journal entry policies and procedures, requiring that no one individual can carry out a single transaction, but that a series of approvals and reviews will occur before a transaction is completed. These procedures will ensure accuracy of the transactions. Once the updated policies and procedures have been approved, the entire fiscal staff, Chief Executive Officer and Directors will be thoroughly trained on the updated policies and procedures before April 1, 2023. Responsible parties: Chief Fiscal Officer, Chief Executive Officer

View Audit 33476

Finding 37801 (2022-001)

Significant Deficiency 2022

Coordinated Living of Southern Nevada, Inc.

NV

Reporting Significant Deficiency Internal Control / Segregation of Duties

U.S. Department of Housing and Urban Development Coordinated Living of Southern Nevada, Inc. respectively submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: RubinBrown LLP 10801 W Charleston Blvd., Suite 300 L...

U.S. Department of Housing and Urban Development Coordinated Living of Southern Nevada, Inc. respectively submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: RubinBrown LLP 10801 W Charleston Blvd., Suite 300 Las Vegas, NV 89135 Audit Period: For the year ended December 31, 2022 The finding from the December 31, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Finding ? Federal Awards Audit Significant Deficiency 2022-001 Beneficiary Reporting Auditor?s Recommendation: We recommend that a responsible employee review and all HOME Program Housing Beneficiary Reports for accuracy prior to their submission to the applicable oversite agency. The review should be documented. Action Taken: In order to ensure the accuracy of the HOME Program Housing Beneficiary Reports, the reports will be routed to our director of Low-Income Housing Tax Credit and Compliance, who will review each report in detail. Once she has approved the reports, she will initial the reports and then they will be sent to either the City of Las Vegas or Clark County, as required. The director will also review all reports that have been submitted in 2023 and submit any corrections as necessary.

View Audit 32651

Corrective Action Plans

Filters