Corrective Action Plans

Finding 34510 (2022-001)

Significant Deficiency 2022

City of Tracy

MN

Reporting Significant Deficiency

Auditor Prepared Financial Statements Name of Contact Person: Tyler Twistol, Finance Director Correction Action: The Finance Director will continue to review GASB pronouncements and GASB disclosure checklists to ensure he is aware of financial statement requirements and new pronouncements. Propose...

Auditor Prepared Financial Statements Name of Contact Person: Tyler Twistol, Finance Director Correction Action: The Finance Director will continue to review GASB pronouncements and GASB disclosure checklists to ensure he is aware of financial statement requirements and new pronouncements. Proposed Completion Date: The City Council will implement the above procedures immediately.

View Audit 32664

Finding 34498 (2022-001)

Significant Deficiency 2022

University of Cleveland Preparatory School

OH

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency

Finding Number: 2022-001: ESSER ? Wage Rate Requirements Planned Corrective Action: Summary of corrective action to be taken Anticipated Completion Date: December 31, 2022 Responsible Contact Person: Dave Massa, Treasurer As recommended, the School will perform existing controls and establish new c...

Finding Number: 2022-001: ESSER ? Wage Rate Requirements Planned Corrective Action: Summary of corrective action to be taken Anticipated Completion Date: December 31, 2022 Responsible Contact Person: Dave Massa, Treasurer As recommended, the School 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 School 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 School has received an executed copy of the form. Upon notification of construction commencement, the School 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 33755

Finding 34463 (2022-006)

Significant Deficiency 2022

Northampton County Board of Education

NC

Eligibility Significant Deficiency

Finding 22-06 Name of Contact Person: Dr. Rosa Atkins, Interim Superintendent Corrective Action Plan: Management will implement controls and procedures to ensure that consultation with private school officials takes place in a timely manner each year and that documentation is maintained on file to e...

Finding 22-06 Name of Contact Person: Dr. Rosa Atkins, Interim Superintendent Corrective Action Plan: Management will implement controls and procedures to ensure that consultation with private school officials takes place in a timely manner each year and that documentation is maintained on file to evidence these consultations. Proposed Completion Date: Immediately

View Audit 32122

Finding 34458 (2022-001)

Significant Deficiency 2022

Kishwaukee College

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 #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2022 ...

2022-001: Errors Relating to Return of Title IV Financial Aid - Student Financial Aid Cluster - Assistance Listing Number #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 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 twenty-two. The College used the incorrect number of days the student attended when calculating the return of Title IV. We consider this to be an significant deficiency relating to the Special Tests and Provisions Compliance Requirement. Corrective Action Plan The Financial Aid Office has reviewed all late start students and recalculated their file to include the 6 day break for Spring 2022 semester. We have since updated our training materials to include reviewing the break periods within our schedule to ensure our manual calculations are correct. In addition, we are adding in a quality control review process to ensure dates are calculated correctly. Responsible Person for Corrective Action Plan Gregory Putra, Director of Financial Aid & Veterans Affairs Implementation Date of Corrective Action Plan 7/01/2022

View Audit 32120 Questioned Costs: $1

Finding 34454 (2022-003)

Significant Deficiency 2022

Marian University

IN

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

Audit Finding Number 2022-003 Program Student Financial Assistance Cluster ? Federal Direct Loan Program Federal Assistance Listing Number 84.268 Federal Grantor U.S. Department of Education Views of Responsible Officials We recognize that the effective withdrawal date for 2 students were not update...

Audit Finding Number 2022-003 Program Student Financial Assistance Cluster ? Federal Direct Loan Program Federal Assistance Listing Number 84.268 Federal Grantor U.S. Department of Education Views of Responsible Officials We recognize that the effective withdrawal date for 2 students were not updated in the NSLDS in the prescribed timeline. While we believe that our systemic enrollment changes are updated appropriately in NSLDS, we acknowledge that certain events taking place outside of the normal timeline may be currently delayed. Planned Corrective Action The Registrar?s Office will amend their policy to apply an appropriate status update in NCH for any student whose enrollment status has changed after the reporting term has ended, but is prior to the start of the next reporting term. In turn, the timely update of the NCH will lead to the NSLDS being updated for these unique situations in a timely manner. Anticipated Completion Date December 31, 2022 Responsible Contact Person Michael Bedel, Assistant Vice President of Finance and Accounting Contact Information 317-955-6009

View Audit 30960

Finding 34451 (2022-002)

Significant Deficiency 2022

American Academy McAllister Institute of Funeral Service, Inc.

NY

Matching / Level of Effort / Earmarking Procurement, Suspension & Debarment Significant Deficiency

Recommendation: The auditors recommended that the Institute add additional procedures and implement controls to ensure that they are complying with earmarking requirements. Action Taken: We agree with both the finding and the recommendation. Procedures have been implemented to ensure that a portion ...

Recommendation: The auditors recommended that the Institute add additional procedures and implement controls to ensure that they are complying with earmarking requirements. Action Taken: We agree with both the finding and the recommendation. Procedures have been implemented to ensure that a portion of HEERF III institutional funds are used to implement evidence-based practices to monitor and suppress coronavirus in accordance with public health guidelines for the remaining ARP HEERF III award balance and that proper documentation of the funds used is maintained.

View Audit 30410

Finding 34449 (2022-005)

Significant Deficiency 2022

American Academy McAllister Institute of Funeral Service, Inc.

NY

Special Tests & Provisions Student Financial Aid Significant Deficiency

Recommendation: The auditors recommended that the Institute review and revise its current procedures and have controls in place to ensure required notifications regarding Federal Direct Loan Program proceeds are provided to participating students. Action Plan: We agree with both the finding and the...

Recommendation: The auditors recommended that the Institute review and revise its current procedures and have controls in place to ensure required notifications regarding Federal Direct Loan Program proceeds are provided to participating students. Action Plan: We agree with both the finding and the recommendation. A system has been implemented to send out the required notifications regarding Federal Direct Student Loan Program proceeds that have been applied to a participating student?s ac-count.

View Audit 30410

Finding 34448 (2022-004)

Significant Deficiency 2022

American Academy McAllister Institute of Funeral Service, Inc.

NY

Special Tests & Provisions Student Financial Aid Reporting

Recommendation: The auditors recommended that the Institute review and revise, if necessary, its current procedures and have controls in place to ensure that participating student's enrollment status on the Enrollment Reporting roster file via the Na-tional Student Loan Data System is reported in a ...

Recommendation: The auditors recommended that the Institute review and revise, if necessary, its current procedures and have controls in place to ensure that participating student's enrollment status on the Enrollment Reporting roster file via the Na-tional Student Loan Data System is reported in a timely manner as prescribed by U.S. Department of Education regulations. Action Taken: We agree with both the finding and the recommendation. A system has been imple-mented to ensure that the National Student Loan Data system is updated on a timely basis as pre-scribed by U.S. Department of Education regula-tions.

View Audit 30410

Finding 34447 (2022-003)

Significant Deficiency 2022

American Academy McAllister Institute of Funeral Service, Inc.

NY

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

Recommendation: The auditors recommended that the Institute continue its efforts to ensure all required exit counseling procedures are conducted and documented in compliance with U.S. Department of Education regulations. Action Taken: We agree with both the finding and the recommendation. The inst...

Recommendation: The auditors recommended that the Institute continue its efforts to ensure all required exit counseling procedures are conducted and documented in compliance with U.S. Department of Education regulations. Action Taken: We agree with both the finding and the recommendation. The instances of missed exit conferences with borrowers under the Federal Direct Loan Program were primarily related to students who had been dropped due to non-payment of tuition and who did not respond to our attempts to contact them for an exit conference. We understand that we failed to properly document our efforts to contact these students to schedule and perform an exit conference. We have amended our procedures to document our efforts to contact any students for which an exit conference is required and we have not been able to schedule one.

View Audit 30410

Finding 34444 (2022-002)

Significant Deficiency 2022

Harrison Municipal Housing Authority

AR

HUD Housing Programs Reporting Significant Deficiency

We are in the process of improving internal controls over financial reporting by ensuring that financial data is submitted in a timelier manner within the deadlines required by HUD. Working with our software company to ensure that they update and correct reports so that the correct financial inform...

We are in the process of improving internal controls over financial reporting by ensuring that financial data is submitted in a timelier manner within the deadlines required by HUD. Working with our software company to ensure that they update and correct reports so that the correct financial information can be used with adhoc repots versus manually tracking data on monthly basis to save time and ensure required deadlines are met

View Audit 35689

Finding 34434 (2022-002)

Significant Deficiency 2022

American Battlefield Trust and Affiliates

DC

Reporting Significant Deficiency

Finding No. 2022-002-Significant Deficiency-Delay in Submission of the OMB Reporting Package. ALN #15.928. We recommend the Trust complete all reports required under the Federal award document and submit the reports in a timely manner. The Trust should improve financial close-out procedures and obta...

Finding No. 2022-002-Significant Deficiency-Delay in Submission of the OMB Reporting Package. ALN #15.928. We recommend the Trust complete all reports required under the Federal award document and submit the reports in a timely manner. The Trust should improve financial close-out procedures and obtain the audit required under the Uniform Guidance within nine months of the fiscal year. The Trust agrees that the matter noted resulted in significant delays with Uniform Guidance reporting. The Trust has made investments to improve and modernize system which will replace the reliance on paper-based processing and spreadsheets with electronic-based, automated workflows and digitalization of documents. This will improve the Trust's close-out procedures and allow it to report and obtain an audit in the timeframe required under the Uniform Guidance.

View Audit 35057

Finding 34424 (2022-001)

Significant Deficiency 2022

City of Boyd

MN

Reporting Significant Deficiency

Auditor Prepared Financial Statements and Audit Adjustments Name of Contact Person: Stephanie Clausen, City Clerk/Treasurer Correction Action: The City Administrator will continue to review GASB pronouncements and GASB disclosure checklists to ensure he is aware of financial statement requirement...

Auditor Prepared Financial Statements and Audit Adjustments Name of Contact Person: Stephanie Clausen, City Clerk/Treasurer Correction Action: The City Administrator will continue to review GASB pronouncements and GASB disclosure checklists to ensure he is aware of financial statement requirements and new pronouncements. Proposed Completion Date: The City Council will implement the above procedures immediately.

View Audit 35056

Finding 34373 (2022-002)

Significant Deficiency 2022

Gaston County

NC

Questioned Costs Significant Deficiency Internal Control / Segregation of Duties

Finding: 2022-002 Name of Contact Person: Angela Karchmer, Social Services Director Criteria: In accordance with the Division of Social Services Fiscal Manual, management should have an adequate system of internal control procedures in place to ensure that daysheet entries are supported by documenta...

Finding: 2022-002 Name of Contact Person: Angela Karchmer, Social Services Director Criteria: In accordance with the Division of Social Services Fiscal Manual, management should have an adequate system of internal control procedures in place to ensure that daysheet entries are supported by documentation in case record files. Recommendation: Require the County Program Directors to implement procedures to ensure that daysheets are properly supported by documentation of time charged to each program. Corrective Action/Management?s Response: Management concurs with this finding and will adhere to the Corrective Action Plan in this audit report. The County has implemented the following process: Daysheet/Documentation Reviews: ? QA are conducting random checks bi-weekly to ensure daysheets and documentation are coded correctly. ? QA maintains a log of all audits completed. ? Audit results are sent to supervisors and social workers for review of the findings. If errors are found, discussion takes place regarding how to correct errors. ? Supervisors conduct random checks of daysheets and discuss finding during supervision. ? All new staff are required within 30 days to watch the state webinar on daysheet entry and take a quiz to insure comprehension. ? Daysheet trainings are conducted twice a year for all staff. Proposed Completion Date: Management and the Board will implement the above procedures immediately. 182

View Audit 35186 Questioned Costs: $1

Finding 34347 (2022-006)

Significant Deficiency 2022

St David Unified School District No. 21

AZ

Cash Management Internal Control / Segregation of Duties Reporting § 200.303

Federal Agency: U.S. Department of Agriculture Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.555 and 10.559 Pass through Agency: Arizona Department of Education Pass Through Number: 7AZ300AZ3 Award Period: July 1, 2021 through June 30, 2022 Repeat Finding: Yes ? 2021-004 Typ...

Federal Agency: U.S. Department of Agriculture Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.555 and 10.559 Pass through Agency: Arizona Department of Education Pass Through Number: 7AZ300AZ3 Award Period: July 1, 2021 through June 30, 2022 Repeat Finding: Yes ? 2021-004 Type of Finding: Significant deficiency in internal controls over compliance and immaterial matter of noncompliance 2022-006 Condition: The District did not maintain documentation to support proper review and approval of the monthly meal reimbursement claims. Criteria or Specific Requirement: CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with cash management compliance requirements. The District should have internal controls designed to ensure compliance with those provisions. Context: For four of four monthly meal reimbursement claims tested. Corrective Action Plan: The District will retain documentation in future years to show that monthly claims summaries are reviewed. Anticipated Completion Date: June 30, 2023 Name of Contact Person: Pam Bradford, Interim Business Manager

View Audit 24196

Finding 34279 (2022-003)

Significant Deficiency 2022

Saint Elizabeth University

NJ

Eligibility Significant Deficiency

Satisfactory Academic Progress Appeals Planned Corrective Action: The University will review SAP appeals for 2021-2022 to ensure that the appropriate documentation is received, and approval is documented. Additional actions that will be taken to prevent future occurrences are as follows: 1. Perio...

Satisfactory Academic Progress Appeals Planned Corrective Action: The University will review SAP appeals for 2021-2022 to ensure that the appropriate documentation is received, and approval is documented. Additional actions that will be taken to prevent future occurrences are as follows: 1. Periodic review of SAP students to ensure that appropriate documents are obtained 2. Email students to inform them that the SAP has been approved or denied. Person Responsible for Corrective Action Plan: Sheri Jefferson, Interim Director of Financial Aid Anticipated Date of Completion: June 30, 2023

View Audit 28719

Finding 34262 (2022-006)

Significant Deficiency 2022

Mater Academy of Nevada

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 36770

Finding 34257 (2022-003)

Significant Deficiency 2022

Catholic Charities of Southwest Kansas

KS

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Significant Deficiency § 200.318 § 200.319 § 200.326

U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT SIGNIFICANT DEFICIENCY 2022-003: Continuum of Care Program CFDA 14.267 Grant period: Year Ended June 30, 2022 Condition and Context: The Organization does not have a written procurement policy to properly implement all the requirements of 2...

U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT SIGNIFICANT DEFICIENCY 2022-003: Continuum of Care Program CFDA 14.267 Grant period: Year Ended June 30, 2022 Condition and Context: The Organization does not have a written procurement policy to properly implement all the requirements of 2 CFR Section 200.318 through 200.326 of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Criteria: In accordance with 2 CFR Section 200.319(c), non-federal entities must have written procedures for procurement transactions. Such policy should incorporate all requirements within 2 CFR 200.318 through 200.326 of the Uniform Guidance. Cause: The Organization?s procurement policy does not incorporate all the requirements of 2 CFR Section 200.318 through 200.326 of the Uniform Guidance. Effect: An important component of internal controls is the existence of operating policies and procedures that are clearly understood and communicated. Without clear written policies and procedures, there is a higher risk of noncompliance with program compliance requirements. Recommendation: Management should continue to develop comprehensive written policies and procedures to administer all federal programs. Current written policies should be evaluated for inclusion of and compliance with the Uniform Guidance requirements. Grantee Response: Management agrees with the finding and will adopt written policies to comply with Uniform Guidance requirements.

View Audit 36205

Finding 34254 (2022-001)

Significant Deficiency 2022

Menard County Housing Authority

IL

HUD Housing Programs Significant Deficiency

Menard County Housing Authority is committed to addressing the Finding cited during the Fiscal Year End 12/31/2022 Audit. Menard County Housing Authority has a long history of compliance and is dedicated to retaining management of a fully compliant Program. The specific actions listed not only res...

Menard County Housing Authority is committed to addressing the Finding cited during the Fiscal Year End 12/31/2022 Audit. Menard County Housing Authority has a long history of compliance and is dedicated to retaining management of a fully compliant Program. The specific actions listed not only respond to the Audit but reflect our Plan to prevent a recurrence of this issue. Menard County Housing Authority believes that the primary cause of this issue was due to a significantly large inspection workload 2022 due to suspension of in person inspections during the pandemic. Menard County Housing Authority believes the additional tracking products and processes below will assist in preventing recurrence of these issues both during normal operations and in times where inspection demands are higher than normal due to unforeseen circumstances. MCHA has purchased an upgraded Inspections Module within the current Software, Yardi Voyager. MCHA anticipates better tracking ability with the upgraded module ?Maintenance IQ?. MCHA has started utilizing a Spreadsheet that includes a countdown of days remaining until the reinspection is due. MCHA has implemented a new Procedure where the Inspector will set the appointment for reinspection while the Inspector is still on site. Menard County Housing Authority has always taken pride in retaining compliance with Regulations/Policies and continues to strive to uphold the integrity of commitment to serving our participants and fully complying with program regulations. In summary, Menard County Housing Authority is committed to implementing and will continue to follow these new Procedures to ensure that HQS Enforcement is in compliance at our Agency. Sincerely Yours, Bradley Ames, Executive Director Menard County Housing Authority

View Audit 35193

Finding 34252 (2022-002)

Significant Deficiency 2022

Barron County Housing Authority

WI

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Rent Reasonableness Calculations Recommendation: We recommend, the entity develop a process to verify that rent reasonableness calculations are completed and maintained in the files. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken...

Rent Reasonableness Calculations Recommendation: We recommend, the entity develop a process to verify that rent reasonableness calculations are completed and maintained in the files. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The Authority will train individuals doing the calculations to ensure calculations are done and maintained in the files and implement processes to verify rent reasonableness calculations are done. Name of the contact person responsible for corrective action: Meg Skemp Planned completion date for corrective action plan: December 31, 2023

View Audit 32684

Finding 34251 (2022-001)

Significant Deficiency 2022

Barron County Housing Authority

WI

Allowable Costs / Cost Principles HUD Housing Programs Significant Deficiency

SIGNIFICANT DEFICIENCY 2022-001 Time and Effort Documentation Recommendation: We recommend, the entity develop a method to track actual time spent on various programs to time allocated to federal award programs. Explanation of disagreement with audit finding: There is no disagreement with the audit ...

SIGNIFICANT DEFICIENCY 2022-001 Time and Effort Documentation Recommendation: We recommend, the entity develop a method to track actual time spent on various programs to time allocated to federal award programs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The Authority has implemented a time tracking model as of July 1, 2023 to have back-up documentation of actual time for budget and audit purposes. Name of the contact person responsible for corrective action: Meg Skemp Planned completion date for corrective action plan: December 31, 2023

View Audit 32684

Finding 34227 (2022-001)

Significant Deficiency 2022

Ucr of Bellefontaine, Ohio, Inc. D/b/a Shawnee Springs

OH

HUD Housing Programs Reporting Significant Deficiency

Finding Number: 2022-001 Condition: The Corporation failed to make the required reserve for replacements deposits in 2022, as required by HUD. Planned Corrective Action: The Corporation was not able to make the required deposits because the subsidy payments for the rent increase, which the increas...

Finding Number: 2022-001 Condition: The Corporation failed to make the required reserve for replacements deposits in 2022, as required by HUD. Planned Corrective Action: The Corporation was not able to make the required deposits because the subsidy payments for the rent increase, which the increased deposit was based, were not received until January 2023. The Corporation made a deposit that included $31,749 to properly fund the replacement reserve for the deposits that were not made during 2022. Contact person responsible for corrective action: Julie Reed, Housing Accounting Manager Anticipated Completion Date: February 7, 2023

View Audit 33057

Finding 34215 (2022-002)

Significant Deficiency 2022

Alluma, INC

MN

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency § 200.403

Alluma, Inc. Single Audit Corrective Action Plan Year Ending December 31, 2022 Audit Finding 2022-002: Contact Person Tammy Hickel Zola, CFO Corrective Action Plan Ensure specific CFR training to employees responsible for managing federal grant requirements as well as implementing additional procedu...

Alluma, Inc. Single Audit Corrective Action Plan Year Ending December 31, 2022 Audit Finding 2022-002: Contact Person Tammy Hickel Zola, CFO Corrective Action Plan Ensure specific CFR training to employees responsible for managing federal grant requirements as well as implementing additional procedures to ensure compliance with necessary and reasonable costs. Completion Date Alluma will expand training and internal controls in 2023.

View Audit 30304 Questioned Costs: $1

Finding 34214 (2022-001)

Significant Deficiency 2022

Cuyahoga Metropolitan Housing Authority

OH

Eligibility HUD Housing Programs Significant Deficiency

U.S. Department of Housing and Urban Development The Cuyahoga Metropolitan Housing Authority (the Authority) respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 through December 31, 2022 The finding from the schedule of findin...

U.S. Department of Housing and Urban Development The Cuyahoga Metropolitan Housing Authority (the Authority) respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 through December 31, 2022 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Housing and Urban Development 2022-001 Public and Indian Housing ? Assistance Listing No. 14.850 Recommendation: We recommend the Authority review their recertification process to ensure all necessary documentation is maintained and accurate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority will review the recertification policies and procedures to ensure that all required documentation is maintained in tenant files. Name of the contact person responsible for corrective action: Bo Truett Planned completion date for corrective action plan: December 31, 2023 If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Bo Truett at 216-348-5000.

View Audit 30300

Finding 34213 (2022-001)

Significant Deficiency 2022

Dysart Unified School District No. 89

AZ

School Nutrition Programs Student Financial Aid Allowable Costs / Cost Principles

Findings and Questioned Costs Related to Federal Awards Finding Number: 2022-001 Contact Person: Dr. Shelley Isai, Assistant Superintendent for Education Services Anticipated Completion Date: November 21, 2022 Planned Corrective Action: The District reviewed the procedures used to determine Tit...

Findings and Questioned Costs Related to Federal Awards Finding Number: 2022-001 Contact Person: Dr. Shelley Isai, Assistant Superintendent for Education Services Anticipated Completion Date: November 21, 2022 Planned Corrective Action: The District reviewed the procedures used to determine Title I, Part A eligibility in the Grants Management System as well as a process that includes maintaining records. The process was redefined for the fiscal year 2023 grant application but will change slightly in future years due to a change in the options in criteria available used to determine eligibility for fiscal year 2023 grant applications. To complete this process with accuracy, the Director of Federal Projects will communicate the required eligibility criteria to the Director of Nutrition Services. The Nutrition Services department will provide Federal Projects with the necessary information to complete the process. Supporting documentation for the basis of fiscal year 2023 and the future years will be stored in a shared file and readily accessible for reference or audits. This process has been documented to ensure consistency through any department transitions.

View Audit 36747

Finding 34201 (2022-002)

Significant Deficiency 2022

Costilla County

CO

Special Tests & Provisions Subrecipient Monitoring Eligibility

Finding 2022-002: TANF Program, CFDA No. 93.558 U.S. Department of Health and Human Services Passed through Colorado Department of Human Services Compliance Requirement: Eligibility, Special Tests and Provisions Grant No.: Not Applicable Type of Finding; Internal Control (significant deficiency) and...

Finding 2022-002: TANF Program, CFDA No. 93.558 U.S. Department of Health and Human Services Passed through Colorado Department of Human Services Compliance Requirement: Eligibility, Special Tests and Provisions Grant No.: Not Applicable Type of Finding; Internal Control (significant deficiency) and Compliance (noncompliance) Recommendation: The Department should implement monitoring controls to ensure timely completion of initial assessments in compliance with federal eligibility and special tests and provisions requirements. Action Taken: Costilla County DSS was experiencing turnover so no one was looking at the PEAK program cases on a daily basis. Moving forward, our Colorado Works caseworker will look at all cases coming in on a daily basis to ensure that all applications for Colorado Works are assessed no later than 30 days after an application date. If there are questions regarding this plan, please call the responsible parties listed below. Sincerely yours, Julie Albert Chief Financial Officer Costilla County, Colorado Tommy Vigil Department of Social Services Director Costilla County, Colorado

View Audit 33066

Corrective Action Plans

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