Corrective Action Plans

Finding 34196 (2022-005)

Significant Deficiency 2022

Lutheran Social Services of South Dakota

SD

Eligibility Significant Deficiency Internal Control / Segregation of Duties § 200.303

Finding 2022-005 Eligibility Administration for Children and Families CFDA 93.566 Refugee and Entrant Assistance ? State Administered Programs Finding Summary: One instance was identified where two check copies were not retained within the case file to support the checks were received by the refuge...

Finding 2022-005 Eligibility Administration for Children and Families CFDA 93.566 Refugee and Entrant Assistance ? State Administered Programs Finding Summary: One instance was identified where two check copies were not retained within the case file to support the checks were received by the refugee family. Responsible Individuals: Tim Jurgens Corrective Action Plan: Procedures are being reviewed to ensure case file reviews include follow-up on incomplete files. Anticipated Completion Date: December 31, 2022

View Audit 28902

Finding 34110 (2022-005)

Significant Deficiency 2022

Mater Academy of Nevada

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 36770

Finding 34106 (2022-005)

Significant Deficiency 2022

Logan County, Illinois

IL

Procurement, Suspension & Debarment Internal Control / Segregation of Duties Significant Deficiency

The Federal Grant Management policy will be reviewed and updated, as necessary, by the County Board. The policy will be distributed to all departments of the County. All grantees will be encouraged to follow all procedures for procurements outlined in the policy.

View Audit 34909

Finding 34105 (2022-004)

Significant Deficiency 2022

Logan County, Illinois

IL

Reporting Internal Control / Segregation of Duties Significant Deficiency

Management will review its processes and ensure that internal control over compliance is implemented on a consistent basis. The financial reports were completed and submitted while one of the finance employees was absent. Going forward, the financial reports will not be submitted until both finance ...

Management will review its processes and ensure that internal control over compliance is implemented on a consistent basis. The financial reports were completed and submitted while one of the finance employees was absent. Going forward, the financial reports will not be submitted until both finance employees have processed and reviewed them.

View Audit 34909

Finding 34076 (2022-003)

Significant Deficiency 2022

Eastern Greene Schools

IN

School Nutrition Programs Internal Control / Segregation of Duties Cash Management § 200.303

FINDING 2022-003 Information on the federal program: Subject: Child Nutrition Cluster - Reporting Federal Agency: Department of Education Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Pass-Through Entity: Indiana Department of ...

FINDING 2022-003 Information on the federal program: Subject: Child Nutrition Cluster - Reporting Federal Agency: Department of Education Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Significant Deficiency Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the reporting compliance requirement. Context: We noted that for one sponsor claim reimbursement in a sample of four claims, the Food Service Director prepared the sponsor claim reimbursement summary without a secondary, documented review before the submission of the claim to ensure the accuracy of the sponsor claim reimbursement summary. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following corrective action. The Food Service Director will have the School Nutrition Program Director review, approve and initial the sponsor claim reimbursement summary before submission. Responsible party and timeline for completion: School Nutrition Program Director and School Treasurer will be responsible effective immediately.

View Audit 30401

Finding 34071 (2022-001)

Significant Deficiency 2022

Mountain Iron Economic Development Authority

MN

Internal Control / Segregation of Duties Significant Deficiency Subrecipient Monitoring

Finding Number: 2022-001 Finding Title: SEGREGATION OF DUTIES Name of Contact Person Responsible for Corrective Action Craig J. Wainio, Executive Director Corrective Action Planned Management will attempt to monitor transactions and structure the duties of office personnel to help ensure as much s...

Finding Number: 2022-001 Finding Title: SEGREGATION OF DUTIES Name of Contact Person Responsible for Corrective Action Craig J. Wainio, Executive Director Corrective Action Planned Management will attempt to monitor transactions and structure the duties of office personnel to help ensure as much segregation of duties as possible within the EDA?s staffing limitations and funding constraints. Anticipated Completion Date Ongoing.

View Audit 30858

Finding 34070 (2022-002)

Significant Deficiency 2022

Bath Community Hospital

VA

Significant Deficiency Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN April 25, 2023 Bath Community Hospital respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 1909 Financial Drive Harrisonburg, Virginia 22801 ...

CORRECTIVE ACTION PLAN April 25, 2023 Bath Community Hospital respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 1909 Financial Drive Harrisonburg, Virginia 22801 Audit period: December 31, 2022 The findings from the December 31, 2022 Schedule of Findings and Questioned Costs (the ?Schedule?) are discussed below. The findings are numbered consistently with the number assigned in the Schedule. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAM AUDIT 2022-01: Controls Over Payroll Action Forms ? Provider Relief Funds ? AL# 93.498 (Significant Deficiency in Controls Over Compliance) Condition: During our review of payroll expenses charged to the program, we noted payroll action forms were either not updated or missing entirely. Criteria: Controls must be in place to ensure employee time charged to the program is supported by internal rate forms. Cause: Payroll action forms were out of date or missing and thus did not support the rate charged to the program. Effect: There was no audit trail to support approval of pay rates charged to the program. Questioned Cost Amount: Not applicable. Perspective Information: Four items out of 25 tested. Context: Controls were not implemented to ensure payroll action forms were properly used and reviewed prior to recording employee time to the program. Recommendation: We recommend that payroll action forms or other documentation be maintained to support payroll rates charged to federal programs. Views of Responsible Officials and Planned Corrective Action: Management was receptive of the finding and will continue to have heighted scrutiny in its review of personnel files. 2022-02: Controls Over Payroll Review ? Provider Relief Funds ? AL# 93.498 (Significant Deficiency in Controls Over Compliance) Condition: During our review of payroll expenses charged to the program, we noted that there were not adequate controls in place to review timecards prior to charging the payroll expense to the program. Criteria: Controls must be in place to ensure employee time cards are approved to ensure time charged to the program is appropriate. Cause: During the transition between payroll systems, there was a lack of reviews to ensure proper amounts were being charged to the program. Effect: Payroll timecards were not reviewed or approved for the first two payrolls after the transition to the new software. Questioned Cost Amount: Not applicable. Perspective Information: Three items out of 25 tested. Context: The Hospital was transitioning to a new payroll system. During that time, they did not maintain adequate controls. Recommendation: We recommend that all timecards are approved. Additionally, if the payroll processor does not keep such information electronically, we recommend maintaining physical documents as support. Views of Responsible Officials and Planned Corrective Action: Management was receptive of the finding and will continue to have heighted scrutiny in its review of time sheets. If the Federal Audit Clearinghouse has questions regarding this plan, please call Tom Vandenhoven, CFO at 540-839-7000.

View Audit 36625

Finding 34069 (2022-001)

Significant Deficiency 2022

Bath Community Hospital

VA

Significant Deficiency

CORRECTIVE ACTION PLAN April 25, 2023 Bath Community Hospital respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 1909 Financial Drive Harrisonburg, Virginia 22801 ...

CORRECTIVE ACTION PLAN April 25, 2023 Bath Community Hospital respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 1909 Financial Drive Harrisonburg, Virginia 22801 Audit period: December 31, 2022 The findings from the December 31, 2022 Schedule of Findings and Questioned Costs (the ?Schedule?) are discussed below. The findings are numbered consistently with the number assigned in the Schedule. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAM AUDIT 2022-01: Controls Over Payroll Action Forms ? Provider Relief Funds ? AL# 93.498 (Significant Deficiency in Controls Over Compliance) Condition: During our review of payroll expenses charged to the program, we noted payroll action forms were either not updated or missing entirely. Criteria: Controls must be in place to ensure employee time charged to the program is supported by internal rate forms. Cause: Payroll action forms were out of date or missing and thus did not support the rate charged to the program. Effect: There was no audit trail to support approval of pay rates charged to the program. Questioned Cost Amount: Not applicable. Perspective Information: Four items out of 25 tested. Context: Controls were not implemented to ensure payroll action forms were properly used and reviewed prior to recording employee time to the program. Recommendation: We recommend that payroll action forms or other documentation be maintained to support payroll rates charged to federal programs. Views of Responsible Officials and Planned Corrective Action: Management was receptive of the finding and will continue to have heighted scrutiny in its review of personnel files. 2022-02: Controls Over Payroll Review ? Provider Relief Funds ? AL# 93.498 (Significant Deficiency in Controls Over Compliance) Condition: During our review of payroll expenses charged to the program, we noted that there were not adequate controls in place to review timecards prior to charging the payroll expense to the program. Criteria: Controls must be in place to ensure employee time cards are approved to ensure time charged to the program is appropriate. Cause: During the transition between payroll systems, there was a lack of reviews to ensure proper amounts were being charged to the program. Effect: Payroll timecards were not reviewed or approved for the first two payrolls after the transition to the new software. Questioned Cost Amount: Not applicable. Perspective Information: Three items out of 25 tested. Context: The Hospital was transitioning to a new payroll system. During that time, they did not maintain adequate controls. Recommendation: We recommend that all timecards are approved. Additionally, if the payroll processor does not keep such information electronically, we recommend maintaining physical documents as support. Views of Responsible Officials and Planned Corrective Action: Management was receptive of the finding and will continue to have heighted scrutiny in its review of time sheets. If the Federal Audit Clearinghouse has questions regarding this plan, please call Tom Vandenhoven, CFO at 540-839-7000.

View Audit 36625

Finding 34048 (2022-001)

Significant Deficiency 2022

Eastport Health Care, Inc.

ME

Cash Management Subrecipient Monitoring Allowable Costs / Cost Principles

Finding Number: 2022-001 Condition Found: The Organization was found to have a significant deficiency in internal controls over compliance and compliance related to period of performance and cash management. Individual(s) Responsible for Corrective Action: Wanda Matthews, CFO and Ellen Krajewski, ...

Finding Number: 2022-001 Condition Found: The Organization was found to have a significant deficiency in internal controls over compliance and compliance related to period of performance and cash management. Individual(s) Responsible for Corrective Action: Wanda Matthews, CFO and Ellen Krajewski, CEO. Corrective Action Planned: In order to comply with the U.S. Code of Federal Regulations (CFR), 45 CFR 75.309(a), and 45 CFR 75.305(b)(l), and ensure that the timing and amount of advance payments are as close as is administratively feasible to the actual disbursements by the organization for direct program or project costs and the proportionate share of any allowable indirect costs, the following process has been established for internal quality control: ? Drawdowns for salary expenses will be completed bi-weekly one week after the second week payroll. Drawdowns for other expenses will be completed at the end of every month for expenses that are documented as paid. This will help to ensure that grant funds expended prior to completing a drawdown in the PMS system. ? The request for disbursement from PMS will be submitted to the CEO with all corresponding backup that includes an earnings summary, documented and approved work hours report, expanded general ledger for other than salary expenses, the statement of revenue and expenditures for each grant, the worksheets that are completed for grant expenditure tracking, and a review checklist for completion by the CEO that includes the following requirements: o Are expenses related to the current budget period? o Is the drawdown amount in line with the expenses? o Is the drawdown amount for expenses that have been paid? o Are the expenses eligible for this grant? o Does the General Ledger and PMS system balances match? o Does supporting documentation provided support the expenses included in drawdown request? o At the end of the month, the statement of revenue and expenditures will be run for each grant. An adjusting entry will be completed to recognize grant revenue based on the verified expenses for each grant and recorded in the adjusting entry journal. o The adjusting entry journal is presented to the CEO for approval along with all supporting documentation for review and approval. Anticipated Completion Date: The process was started immediately upon notification of the finding. An updated Policy and Procedure will be submitted to the Board of Directors at the October 24, 2022 meeting.

View Audit 28631

Finding 34020 (2022-003)

Significant Deficiency 2022

Grace Christian University

MI

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.328 § 200.329

Finding #2022-003 - Major Federal Award Finding - Reporting. Significant Deficiency in Internal Controls over Compliance Corrective Action Plan: Procedure(s) will be drafted covering data collection, storage, and reporting of HEERF data. The VP of Finance will train the Director of Finance & Account...

Finding #2022-003 - Major Federal Award Finding - Reporting. Significant Deficiency in Internal Controls over Compliance Corrective Action Plan: Procedure(s) will be drafted covering data collection, storage, and reporting of HEERF data. The VP of Finance will train the Director of Finance & Accounting on these procedure(s). A reporting calendar will be created to alert both managers that report due dates are approaching. The Director of Finance & Accounting will review all reporting before it is submitted.

View Audit 31139

Finding 34014 (2022-004)

Significant Deficiency 2022

Boys & Girls Clubs of the Sioux Empire, Inc.

SD

Allowable Costs / Cost Principles Significant Deficiency § 200.303

Finding 2022-004 Federal Agency Name: Department of Education and Passed through State of South Dakota Department of Education Program Name: COVID-19 Education Stabilization Fund- Governor?s Emergency Education Relief (GEER) Fund FFAL # 84.425C Finding Summary: Four instances identified in which d...

Finding 2022-004 Federal Agency Name: Department of Education and Passed through State of South Dakota Department of Education Program Name: COVID-19 Education Stabilization Fund- Governor?s Emergency Education Relief (GEER) Fund FFAL # 84.425C Finding Summary: Four instances identified in which documentation could not be provided to support a formal review and approval of the expenditures prior to payment. Responsible Individuals: Scott Hupke CFO Corrective Action Plan: The State of SD, at the end of the grant period, allowed us to reallocate some of the funding to cover other expenses that went back to prior periods. Those expenses were missing the proof of formal review as the new process had not yet been put into place. We have taken corrective action and implemented an independent review of purchases to ensure they have been approved. Anticipated Completion Date: September 2022

View Audit 36738

Finding 33937 (2022-003)

Significant Deficiency 2022

Californai Partnership to End Domestic Violence

CA

Reporting Significant Deficiency § 200.502 § 200.510

Federal Grantor: U.S. Department of Health and Human Services, Family Violence Prevention and Services/State Domestic Violence Coalitions, State Coalition Technical Assistance and Training Program, Director Program, Federal Assistance List Number 93.591 Condition: Expenditures reported on the Schedu...

Federal Grantor: U.S. Department of Health and Human Services, Family Violence Prevention and Services/State Domestic Violence Coalitions, State Coalition Technical Assistance and Training Program, Director Program, Federal Assistance List Number 93.591 Condition: Expenditures reported on the Schedule of Expenditures of Federal Awards (SEFA) were revised during the single audit. Auditor Recommendation: The Partnership should work with its external accounting firm to ensure the SEFA is complete and accurate and expenses agree to federal revenues reported and ensure revenues and expenses for each federal grant are included in the appropriate grouping code for the grant so revenues and expenses claimed are accounted for separately in the general ledger. Partnership Contact Person Responsible for the Corrective Action: Aleese Moore-Orbih, Executive Director Management Response and Corrective Action Plan: The Partnership concurs with the finding and recommendation. We have begun the process of increasing the capacity of our finance department to include an Associate Director, who, like the Senior Director, will be familiar with Uniform Guidance and nonprofit grants management and accounting. They will work in collaboration with our accounting consultants to ensure the SEFA is complete and accurate and agrees to recorded revenue. The target date for hiring is September 1, 2023.

View Audit 34957

Finding 33936 (2022-002)

Significant Deficiency 2022

Californai Partnership to End Domestic Violence

CA

Subrecipient Monitoring Reporting Significant Deficiency

Federal Grantor: U.S. Department of Health and Human Services, Family Violence Prevention and Services/State Domestic Violence Coalitions, State Coalition Technical Assistance and Training Program, Director Program, Federal Assistance List Number 93.591 ...

Federal Grantor: U.S. Department of Health and Human Services, Family Violence Prevention and Services/State Domestic Violence Coalitions, State Coalition Technical Assistance and Training Program, Director Program, Federal Assistance List Number 93.591 Condition: The Partnership submitted its audited financial statements and single audit report to the federal clearinghouse in August 2023, more than 4 months after it was due. Auditor Recommendation: The Partnership should work with its external accounting firm so that it can submit its audited financial statements and single audit to the federal audit clearinghouse no later than the statutory reporting deadline. Partnership Contact Person Responsible for the Corrective Action: Aleese Moore-Orbih, Executive Director Management Response and Corrective Action Plan: The Partnership concurs with the finding and recommendation. We have begun the process of increasing the capacity of our finance department to include an Associate Director, who, like the Senior Director, will be familiar with Uniform Guidance and nonprofit grants management and accounting. They will work in collaboration with our accounting consultants to submit its audited financial statements and single audit no later than the statutory reporting deadline. The target date for hiring is September 1, 2023.

View Audit 34957

Finding 33934 (2022-001)

Significant Deficiency 2022

City of Littleton

CO

Procurement, Suspension & Debarment Subrecipient Monitoring Significant Deficiency § 200.318 § 200.320 § 200.327

COVID-19 Coronavirus State and Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: We recommend the City implement controls to ensure its procurement policies and procedures are followed prior to entering into contracts. Explanation of disagreement with audit finding: There is no d...

COVID-19 Coronavirus State and Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: We recommend the City implement controls to ensure its procurement policies and procedures are followed prior to entering into contracts. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City acknowledges supply chain issues as a result of COVID-19 which limited purchasing options in one instance. The city will adjust business processes to provide additional review when making purchases to ensure compliance with the procurement policy and proper documentation is included for any exceptions. This will be incorporated immediately. Name of the contact person responsible for corrective action: Tiffany Hooten, Finance Director. Planned completion date for corrective action plan: July 18, 2023

View Audit 34954

Finding 33923 (2022-002)

Significant Deficiency 2022

Council on Aging - Southern California

CA

Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-002: Journal Entry & Account Reconciliations Reviews - Contact person responsible for corrective action: John Welsh, Director of Finance Expected date of corrective action: Immediate Management?s response: Management has implemented an immediate response to this significant deficiency ...

Finding 2022-002: Journal Entry & Account Reconciliations Reviews - Contact person responsible for corrective action: John Welsh, Director of Finance Expected date of corrective action: Immediate Management?s response: Management has implemented an immediate response to this significant deficiency as follows: Adjusting Journal Entries are to be requested by Accounting Manager(s) (or above) and booked into QuickBooks by a Staff Accountant. After a Staff Accountant has booked the journal entry into the accounting system, s/he will print out the AJE, and sign and date the journal entry. Staff Accountant will then provide the signed journal entry with supporting backup to the Accounting Manager (or above) for review and approval. Manager (or above) will approve journal entries by providing a physical signature on each journal entry. Staff Accountant will scan and file the signed journal entries into the document storage database. Bank reconciliations are to be performed by a Staff Accountant and provided to an Accounting Manager (or above) for review. The Accounting Manager (or above) will approve bank reconciliations by providing a physical signature on each reconciliation. Staff Accountant will scan and file signed reconciliations into the document storage database.

View Audit 33261

Finding 33919 (2022-001)

Significant Deficiency 2022

Munson Healthcare and Subsidiaries

MI

Reporting Significant Deficiency

Finding Number: 2022-001 Condition: Munson Healthcare and Subsidiaries' controls in place over reporting submissions did not identify that the guidelines were not followed related to the options selected to indicate to the awarding agency how funding was spent. Planned Corrective Action: Munson gra...

Finding Number: 2022-001 Condition: Munson Healthcare and Subsidiaries' controls in place over reporting submissions did not identify that the guidelines were not followed related to the options selected to indicate to the awarding agency how funding was spent. Planned Corrective Action: Munson grant procedures will include a final review and reconciliation close out to identify any reports that need to be amended and sent to the awarding agency. Contact person responsible for corrective action: Nicole Sulak Anticipated Completion Date: 3/31/2023

View Audit 32812

Finding 33913 (2022-004)

Significant Deficiency 2022

Hawley Public Schools Isd 150

MN

Cash Management Reporting Significant Deficiency

Reporting ? Lack of Report Review Significant Deficiency in Internal Control over Compliance Finding Summary: During the course of the audit, Eide Bailly LLP noting there was no formal review of the meal claim summary reports that are submitted on a monthly basis for meal reimbursement. Responsible ...

Reporting ? Lack of Report Review Significant Deficiency in Internal Control over Compliance Finding Summary: During the course of the audit, Eide Bailly LLP noting there was no formal review of the meal claim summary reports that are submitted on a monthly basis for meal reimbursement. Responsible Individuals: Phil Jensen, Superintendent Corrective Action Plan: The District will establish an internal control for an independent review of the meal claims summary report and the claims made in CLiCS on a monthly basis to review for accuracy and completement. This review will be done by another district office staff member. Anticipated Completion Date: June 30, 2023

View Audit 24171

Finding 33912 (2022-001)

Significant Deficiency 2022

Nutrition and Health Education Resources

AZ

Cash Management Significant Deficiency

Findings and Questioned Costs Related to Federal Awards Finding Number: 2022-001 Program Name: Child and Adult Care Food Program (CACFP) Assistance Listing Number: 10.558 Anticipated Completion Date: June 19, 2023 Planned Corrective Action: We concur with the condition. NHER will continue to complet...

Findings and Questioned Costs Related to Federal Awards Finding Number: 2022-001 Program Name: Child and Adult Care Food Program (CACFP) Assistance Listing Number: 10.558 Anticipated Completion Date: June 19, 2023 Planned Corrective Action: We concur with the condition. NHER will continue to complete edit checks on 5% of manual menus to help increase clerical accuracy. Human error is always a factor and internal controls are in place to minimize this error. Page

View Audit 28954

Finding 33903 (2022-001)

Significant Deficiency 2022

The King's College and Subsidiaries

NY

Student Financial Aid Significant Deficiency Internal Control / Segregation of Duties

Inaccurate Return of IV (R2T4) Funds Planned Corrective Action: A review of all R2T4s performed for students in our on-line program will be completed. The review will include recalculating Pell Grants for students that did not begin attendance in courses. It will also include adding the break betwee...

Inaccurate Return of IV (R2T4) Funds Planned Corrective Action: A review of all R2T4s performed for students in our on-line program will be completed. The review will include recalculating Pell Grants for students that did not begin attendance in courses. It will also include adding the break between modules into the dates on the R2T4. Person Responsible for Corrective Action Plan: Anna Peters Anticipated Date of Completion: May 31, 2023

View Audit 29133

Finding 33882 (2022-001)

Significant Deficiency 2022

Ketchikan Gateway Borough School District

AK

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-001 Lack of Internal Controls over Reporting Name of Contact Person: Michael Robbins, Superintendent Corrective Action Plan: Reporting deadlines will be kept on a central calendar and District Administration will ensure that all contact information is up-to-date, includes multiple ind...

Finding 2022-001 Lack of Internal Controls over Reporting Name of Contact Person: Michael Robbins, Superintendent Corrective Action Plan: Reporting deadlines will be kept on a central calendar and District Administration will ensure that all contact information is up-to-date, includes multiple individuals within the District who can ensure reports are submitted and confirmed to have been received, including the Superintendent. The Superintendent will clearly delegate the responsibility of completing and submitting reports, and will direct the individual responsible for submission with the task of confirming receipt by the agency after submission. Reporting deadlines will be reviewed with the district leadership team in advance. Proposed Completion Date: December 1, 2022

View Audit 35451

Finding 33828 (2022-004)

Significant Deficiency 2022

Clarke University of Dubuque, Iowa

IA

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

Finding 2022-004 Student Financial Assistance Program Cluster - Department of Education Federal Financial Assistance Listing/CFDA #84.268 Federal Direct Student Loans - 2021/2022 P268K211430 Federal Financial Assistance Listing/CFDA #84.063 Federal Pell .Grant Program - 2021/2022 P063P201430 Specia...

Finding 2022-004 Student Financial Assistance Program Cluster - Department of Education Federal Financial Assistance Listing/CFDA #84.268 Federal Direct Student Loans - 2021/2022 P268K211430 Federal Financial Assistance Listing/CFDA #84.063 Federal Pell .Grant Program - 2021/2022 P063P201430 Special Tests & Provisions: Enrollment Reporting Significant Deficiency in Internal Control Finding Summary: Two instances were noted where enrollment effective date reported to the National Student Clearing House as first effective was not the same as the student's last date of attendance. Responsible Individuals: Kristi Bagstad, Registrar Registrar's Office Corrective Action Plan: The financial aid office will establish a review process to spot-check and confirm that the Enrollment Effective date will coincide with the Last Day of Attendance reported for student records. Anticipated Completion Date: Ongoing

View Audit 31739

Finding 33801 (2022-003)

Significant Deficiency 2022

Saugatuck Child Care Services Inc.

CT

Cash Management HUD Housing Programs Significant Deficiency

Finding Number 2022-003 ? Description ? Program staff do not prepare a reconciliation of amounts received for a given month with what was actually disbursed on a monthly basis. ? Views of Responsible Officials and Planned Corrective Action ? We agree with the finding. We will create an Excel...

Finding Number 2022-003 ? Description ? Program staff do not prepare a reconciliation of amounts received for a given month with what was actually disbursed on a monthly basis. ? Views of Responsible Officials and Planned Corrective Action ? We agree with the finding. We will create an Excel spreadsheet with each of the provider names and amount the provider requested and the actual amount paid each month. If there is a difference, it will be noted on the spreadsheet. ? Names and Title of Responsible Official ? Kathy Sabitsky, Finance Manager. ? Anticipated Completion Date ? October 2023.

View Audit 35487

Finding 33771 (2022-002)

Significant Deficiency 2022

Clark County Board of Education

KY

Significant Deficiency Internal Control / Segregation of Duties

Views of responsible officials and planned corrective actions: Regretfully, with the transition of leadership at Central Office, we are unable to locate the necessary documents requested to show that input from stakeholders was identified for the use of ESSER funds. With new personnel in the positio...

Views of responsible officials and planned corrective actions: Regretfully, with the transition of leadership at Central Office, we are unable to locate the necessary documents requested to show that input from stakeholders was identified for the use of ESSER funds. With new personnel in the positions, we cannot accurately state if the input was obtained or not obtained. We have documentation showing that stakeholder input was involved at a later date, but have been unsuccessful in locating documentation for input for when the ESSER plan was submitted. Moving forward, under new leadership, stakeholder input is at the forefront and will be obtained.

View Audit 33215

Finding 33765 (2022-002)

Significant Deficiency 2022

Kearsarge Elderly Housing, Inc.

NH

Allowable Costs / Cost Principles Reporting Significant Deficiency

Finding 2022-002: Plan: Shortages in staffing resulted in incomplete implementation of corrective action plan in 2021 . Documentation and differentiation of job duties for Director of Housing and Project Manager will continue to be developed and implemented. Documentation of non-site-based housing s...

Finding 2022-002: Plan: Shortages in staffing resulted in incomplete implementation of corrective action plan in 2021 . Documentation and differentiation of job duties for Director of Housing and Project Manager will continue to be developed and implemented. Documentation of non-site-based housing staff members allocation of time to a property will continue to be implemented and refined. Anticipated Completion: December 3 1, 2022 ( ongoing) Contact: Duska Noel, Director of Housing Michael Tabory, Chief Operating Officer

View Audit 31651

Finding 33725 (2022-001)

Significant Deficiency 2022

Shands Jacksonville Medical Center, INC

FL

Allowable Costs / Cost Principles Cash Management Eligibility

Finding No. 2022-001 ? Activities Allowed or Unallowed; Allowable Costs; and Reporting Identification of the federal programs: Federal Grantor: United States Department of Health and Human Services (HHS), Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.498, COVID-19 ...

Finding No. 2022-001 ? Activities Allowed or Unallowed; Allowable Costs; and Reporting Identification of the federal programs: Federal Grantor: United States Department of Health and Human Services (HHS), Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.498, COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Pass-Through Award Numbers: Not applicable Pass-Through Award Period of Performance: 07/01/2021?06/30/2022 Views of responsible officials and planned corrective actions: Although not in place the entire period of performance, effective March 31, 2022, the Financial and Data Analytics Director began conducting spot testing of each bi-weekly payroll expenditure report received from Human Resources for eligible PRF reporting and retains evidence of this testing.

View Audit 36355

Corrective Action Plans

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