Corrective Action Plans

Finding 47164 (2022-002)

Significant Deficiency 2022

Mount Pleasant Good Samaritan Hsg Dba Mt Pleasant Place 075-11072-Ref

SD

HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions

Finding 2022-002 Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: Section 223(f) Mortgage Insurance for the Purchase of Refinancing of Existing Multifamily Housing Projects Federal Financial Assistance Listing #14.155 Finding Summary: The Project?s internal contro...

Finding 2022-002 Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: Section 223(f) Mortgage Insurance for the Purchase of Refinancing of Existing Multifamily Housing Projects Federal Financial Assistance Listing #14.155 Finding Summary: The Project?s internal control process requires approval of timesheets. During testing, there was one instance where an employee?s timesheet was not approved and one instance where an employee?s timesheet was approved after payroll; however, we were unable to determine whether the review occurred within a reasonable amount of time after the payroll period. Responsible Individuals: Lana Walter, Manager, Regional Affordable Housing and Matt Sieler, Supervisor Accounting Corrective Action Plan: We will review our procedures with applicable employees to ensure compliance with designed controls. Anticipated Correction Date: January 31, 2022

View Audit 47723

Finding 47160 (2022-001)

Significant Deficiency 2022

Mid-Atlantic Regional Air Management Association, Inc.

MD

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2022-001 Significant Deficiency in Internal Control over Compliance ? Reporting Criteria: An entity?s internal control structure should include such controls to ensure timely, accurate, and complete reporting. Federal grant recipients are subject to special reporting requirements, including:...

Finding 2022-001 Significant Deficiency in Internal Control over Compliance ? Reporting Criteria: An entity?s internal control structure should include such controls to ensure timely, accurate, and complete reporting. Federal grant recipients are subject to special reporting requirements, including: - Special reports required by the Federal Funding Accountability and Transparency Act (FFATA) which requires subawards in excess of $30,000 to be reported to FSRS no later than the end of the month following the month the subaward was made. - Annual financial reporting includes: o Reports to negotiate the final indirect cost rate proposal based on actual expenditures should be submitted within six months of fiscal year end. o The OMB reporting package containing the data collection form and audit report(s) are required to be submitted to the Federal Clearinghouse the earlier of 30 days after receipt of the auditor?s report(s) or 9 months after the end of the fiscal year. Condition: Reports required by FFATA for sub-awards made in fiscal year 2022 were not completed. Annual financial reports for indirect costs and the OMB reporting package have not yet been submitted. Context: The condition was noted as part of our documentation of internal control processes and substantive testing of compliance with the compliance requirement reporting. Cause: Reports to FSRS were not submitted because the determination of which subawards were subject to FFATA reporting was misinterpreted as the payment of federal award funds to subawardees rather than the execution of the subaward. Report submissions for the annual financial reports for indirect costs and the OMB reporting package were delayed due to the unavailability of a fully adjusted accrual basis trial balance and general ledger. Effect or Potential Effect: MARAMA may not be in compliance with its reporting requirements. Delays in submission of reports could cause delays in the assignment or approval of final and provisional indirect cost rates. Noncompliance with reporting requirements could impact current and future federal awards. Recommendation: MARAMA should develop procedures to ensure subawards are reported to FSRS by the reporting deadline. Accounting records should be finalized more expeditiously in order to allow for timely filing of all annual financial reports. Responsible Official?s Response: Contact Person: Marc A.R. Cone, Executive Director, 443-322-0319 Anticipated Completion Date: MARAMA anticipates that the controls over reporting deficiencies will be remedied before the end of fiscal year 2023 and be in place for all special and annual reports beginning with the September 30, 2023 year end. Planned Corrective Action: To facilitate timely annual financial reporting, MARAMA is transitioning to another financial accounting services provider and will work in developing the necessary steps to provide the auditor with timely information. The new accounting services provider is familiar with the nuances of analyzing the applicability of FSRS reporting. With this expertise there will be a priority to develop a plan to more closely monitor the FSRS reporting requirements.

View Audit 41679

Finding 47158 (2022-004)

Significant Deficiency 2022

Eaton County

MI

Allowable Costs / Cost Principles Questioned Costs Reporting

Finding: 2022-04 ? Expenditure Estimates Charged to Federal Programs Auditor Description of Condition and Effect: Health insurance and workers compensation expenditures charged to the program were based on an estimate of the claims related to COVID-19 incurred, rather than the actual amount of clai...

Finding: 2022-04 ? Expenditure Estimates Charged to Federal Programs Auditor Description of Condition and Effect: Health insurance and workers compensation expenditures charged to the program were based on an estimate of the claims related to COVID-19 incurred, rather than the actual amount of claims that were paid out. As a result of this condition, the County was exposed to an increased risk that costs charged to the grant program were not fully compliant with the applicable grant requirements. Auditor Recommendation: We recommend that the County implement a process to ensure that only actual expenditures incurred are charged to federal programs. Corrective Action: The County will continue to utilize, and not deviate from, existing procedures that rely on the reporting of actual expenditures for all federal awards. The use of estimates was utilized in one program, the American Rescue Plan, based on management's misinterpretation of interim guidance. Responsible Person: Connie Sobie, Controller/Administrator Anticipated Completion Date: September 30, 2023

View Audit 44930

Finding 47155 (2022-001)

Significant Deficiency 2022

College of Dupage Community College District 502

IL

Student Financial Aid Reporting Significant Deficiency

CORRECTIVE ACTION PLAN U.S. Department of Education College of DuPage, Community College District Number 502 (the College), respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: CliftonLarsonAllen LLP, Oak ...

CORRECTIVE ACTION PLAN U.S. Department of Education College of DuPage, Community College District Number 502 (the College), respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: CliftonLarsonAllen LLP, Oak Brook, Illinois Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings, responses, and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Findings ? Financial Statement Audit: None Findings ? Federal Award Programs Audits: Department of Education 2022-001 ? Enrollment Status Reporting Recommendation: We recommend that the College review its procedures to ensure enrollment status changes are reported to NSLDS accurately, as required by regulations. Planned Corrective Action: The College of DuPage has reviewed and agrees with the enrollment reporting finding and has already taken multiple steps to resolve all issues ensuring complete, accurate and timely reporting. The College has done or will do the following: 1. Short term solution ? To reduce any knowledge gaps going forward, the responsibility of enrollment reporting into NSLDS will now be the responsibility of the Enrollment Reporting Specialist. That position is housed in the Records office and reports to the Registrar. The Enrollment Reporting Specialist will be responsible for all aspects of enrollment reporting to NSC and NSLDS including the aforementioned subpopulation of students. 2. Long term solution(s) ? The Record?s office will work closely with the Information Technology department to automate the process of capturing unofficial withdrawal information from Colleague and reporting it to NSC. That information will then be automatically updated into NSLDS effortlessly and without manual intervention. Additionally, the college is re-examining its policy for allowing students to register for multiple programs of study simultaneously. Contacts Responsible for Corrective Action: Dr. Diana Del Rosario, Assistant Provost, Student Affairs Nishia Ikezoe Heard, Senior Director, Student Financial Assistance, Veterans Services & Scholarships Jill Pierson, Registrar Scott Brady, CFO & Treasurer

View Audit 41346

Finding 47135 (2022-003)

Significant Deficiency 2022

Eagle Ridge Academy

MN

Reporting Allowable Costs / Cost Principles Cash Management

2022-003 Child Nutrition Cluster ? Assistance Listing No. 10.553 and 10.555 Recommendation: We recommend that the School implement formally documented procedures and controls in relation to the required child nutrition cluster CLiCS reports, to ensure they are completed accurately going forward. Exp...

2022-003 Child Nutrition Cluster ? Assistance Listing No. 10.553 and 10.555 Recommendation: We recommend that the School implement formally documented procedures and controls in relation to the required child nutrition cluster CLiCS reports, to ensure they are completed accurately going forward. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Operations Manager will verify that the numbers of meals served matches the number inputted into CLICS is accurate. Operations Manager with verify monthly by checking Infinite Campus against the meals served spreadsheet prior to submitting for reimbursement. Reimbursement claim has been corrected with MDE. Name(s) of the contact person(s) responsible for corrective action: Karen Conner Planned completion date for corrective action plan: 2/1/2023

View Audit 51796

Finding 47132 (2022-002)

Significant Deficiency 2022

Coker University

SC

Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking

2022-002. Debt Reserve Requirement Name of contact person responsible for Corrective Action Plan: Dan Buryj, Vice President of Administration and Finance Corrective Action Plan: We concur with the finding. The University is in the process of implementing controls and procedures to ensure that all ...

2022-002. Debt Reserve Requirement Name of contact person responsible for Corrective Action Plan: Dan Buryj, Vice President of Administration and Finance Corrective Action Plan: We concur with the finding. The University is in the process of implementing controls and procedures to ensure that all dent reserve funds are transfered timely in accordance with applicable compliance requirements. Anticipated Completion Date: Spring 2023

View Audit 51293

Finding 47120 (2022-005)

Significant Deficiency 2022

Nebraska Indian Community College

NE

Questioned Costs Reporting Significant Deficiency

2022-005 COVID-19 Education Stabilization Fund: Higher Education Emergency Relief Funds ? Assistance Listing No. 84.425 Recommendation: We recommend that the College develop a process and internal controls to ensure timely publication and submission of required reports and maintain supporting docum...

2022-005 COVID-19 Education Stabilization Fund: Higher Education Emergency Relief Funds ? Assistance Listing No. 84.425 Recommendation: We recommend that the College develop a process and internal controls to ensure timely publication and submission of required reports and maintain supporting documentation to verify compliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College has taken corrective action to ensure submission and posting of required reports are documented in accordance with compliance requirements. Name of the contact person responsible for corrective action: Shona Campbell, Business Office Director Planned completion date for corrective action plan: June 30, 2023

View Audit 51287

Finding 47114 (2022-004)

Significant Deficiency 2022

Nebraska Indian Community College

NE

Questioned Costs Cash Management Significant Deficiency

2022-004 Assistance to Tribally Controlled Community Colleges and Universities ? Assistance Listing No. 15.027 Recommendation: We recommend that the College implement a process for tracking program income and returning the funds in accordance with the stated criteria. Explanation of disagreement wi...

2022-004 Assistance to Tribally Controlled Community Colleges and Universities ? Assistance Listing No. 15.027 Recommendation: We recommend that the College implement a process for tracking program income and returning the funds in accordance with the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College has taken corrective action by seeking guidance and preferred treatment of advance draws. The College has implemented a process to track interest earned on advance draws and plans to utilize such earnings in accordance with the guidance obtained from the granting agency. Name of the contact person responsible for corrective action: Shona Campbell, Business Office Director Planned completion date for corrective action plan: June 30, 2023

View Audit 51287

Finding 47100 (2022-001)

Significant Deficiency 2022

Augsburg University

MN

Reporting Student Financial Aid Significant Deficiency

2022-001 Title: Student Financial Assistance Cluster - Assistance Listing Nos. 84.007, 84.033, 84.038, 84.063, 84.379, 84.032 Recommendation: We recommend the Institute review its reporting procedures to ensure that students' statuses are accurately and timely reported to NSLDS as required by regula...

2022-001 Title: Student Financial Assistance Cluster - Assistance Listing Nos. 84.007, 84.033, 84.038, 84.063, 84.379, 84.032 Recommendation: We recommend the Institute review its reporting procedures to ensure that students' statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Student Financial Services is working with the Registrar and IT to review current reporting system. Adjustments will be made to reporting process to ensure accurate and timely reporting of students' enrollment status to NSLDS. Name(s) of the contact person(s) responsible for corrective action: Amanda Burgess, Director of Financial Aid and Tom Kelsey, Registrar Planned completion date for corrective action plan:12/31/2022

View Audit 49338

Finding 47054 (2022-002)

Significant Deficiency 2022

Hiv Resource Consortium (dba Tulsa Cares)

OK

Special Tests & Provisions Reporting Significant Deficiency

Audit Finding Item 2002-002 The organization uses an excel document to track status of required Housing Quality Standards inspections. Upon review of this finding, the tracker has been updated to better reflect issues identified during inspections and the resolution of those issues. Housing Program...

Audit Finding Item 2002-002 The organization uses an excel document to track status of required Housing Quality Standards inspections. Upon review of this finding, the tracker has been updated to better reflect issues identified during inspections and the resolution of those issues. Housing Program Coordinator, Tifany Oslin, will review the tracker at least monthly to ensure all units are listed and any issues identified on inspection are resolved timely.

View Audit 50055

Finding 47053 (2022-003)

Significant Deficiency 2022

Scott County

MN

Matching / Level of Effort / Earmarking Questioned Costs Subrecipient Monitoring

2022-003 Medical Assistance ? Assistance Listing No. 93.778 Recommendation: We recommend the County reviews its procedures to ensure all casefile reviews are documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to findi...

2022-003 Medical Assistance ? Assistance Listing No. 93.778 Recommendation: We recommend the County reviews its procedures to ensure all casefile reviews are documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will incorporate procedures and controls to ensure all casefile reviews are documented. Name of the contact person responsible for corrective action: Kari Ouimette (Economic Assistance Director) Planned completion date for corrective action plan: December 31, 2023.

View Audit 50052

Finding 47052 (2022-002)

Significant Deficiency 2022

Scott County

MN

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Subrecipient Monitoring

2022-002 Medical Assistance ? Assistance Listing No. 93.778 Recommendation: We recommend the County puts in place the proper procedures to document all approvals of timesheets coded to the grant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action ...

2022-002 Medical Assistance ? Assistance Listing No. 93.778 Recommendation: We recommend the County puts in place the proper procedures to document all approvals of timesheets coded to the grant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will incorporate procedures and controls to ensure all approvals of timesheets are documented. Name of the contact person responsible for corrective action: Scott Goettl (Controller) Planned completion date for corrective action plan: December 31, 2023.

View Audit 50052

Finding 47051 (2022-001)

Significant Deficiency 2022

Scott County

MN

Matching / Level of Effort / Earmarking Questioned Costs Subrecipient Monitoring

2022-001 Medical Assistance ? Assistance Listing No. 93.778 Recommendation: We recommend the County reviews its procedures for giving timely notice of an individual?s termination to other departments as well as ensuing departments are reviewing the information provided to granting agencies. Explanat...

2022-001 Medical Assistance ? Assistance Listing No. 93.778 Recommendation: We recommend the County reviews its procedures for giving timely notice of an individual?s termination to other departments as well as ensuing departments are reviewing the information provided to granting agencies. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will incorporate procedures and controls to ensure timely notice is given to other departments of an individual?s termination and the information provided to granting agencies is reviewed. Name of the contact person responsible for corrective action: Scott Goettl (Controller) Planned completion date for corrective action plan: December 31, 2023

View Audit 50052

Finding 47050 (2022-002)

Significant Deficiency 2022

Springfield Housing Authority

IL

HUD Housing Programs Allowable Costs / Cost Principles Significant Deficiency

FINDING 2022-002 ?Family Self-Sufficiency Program ? Special Provisions ? Non-Compliance and Significant Deficiency? SHA RESPONSE The Springfield Housing Authority acknowledges that the Family Self-Sufficiency program files did not adequately document client engagement activities provided by FSS st...

FINDING 2022-002 ?Family Self-Sufficiency Program ? Special Provisions ? Non-Compliance and Significant Deficiency? SHA RESPONSE The Springfield Housing Authority acknowledges that the Family Self-Sufficiency program files did not adequately document client engagement activities provided by FSS staff. The SHA attributes two factors to this deficiency: the inability to meet in-person with program participants during the COVID-19 pandemic negatively impacted the staff-client relationship and SHA FSS staff did not properly document contacts with participants in participant files. Further, through internal quality control reviews, the Springfield Housing Authority recognized program leadership was prohibiting successful implementation of the FSS program, identified program deficiencies and implemented changes necessary to correct identified deficiencies. The SHA will take the following corrective actions to correct the errors and/or prevent the errors moving forward: ? The Director of Self-Sufficiency Programs will conduct reviews of 100% of FSS participant files on a weekly basis to ensure monthly meetings are scheduled with FSS participants and the outcome of said meetings, to ensure all contractual and programmatic forms are executed properly and file documentation systems are maintained, etc. ? The Director of Self-Sufficiency Programs and Family Self-Sufficiency Specialists will be provided with additional internal and external training opportunities relative to FSS Program Best Practices and Case Management by December 31, 2023. ? 100% of SHA FSS Staff will be provided with and certified in HUD Family Self-Sufficiency Program training. ? The Director of Self-Sufficiency Programs will re-review the files identified with errors during the independent audit and resolve the errors in accordance with the SHA HUD Approved FSS Action Plan and HUD rules and regulations by September 30, 2023. PERSON RESPONSIBLE Melissa Huffstedtler ANTICIPATED COMPLETION DATE December 31, 2023

View Audit 47515

Finding 47049 (2022-001)

Significant Deficiency 2022

Springfield Housing Authority

IL

HUD Housing Programs Subrecipient Monitoring Eligibility

FINDING 2022-001 ?Public Housing Tenant Files ? Eligibility ? Internal Control Over Tenant Files Non-Compliance and Significant Deficiency? SHA RESPONSE The Springfield Housing Authority acknowledges the eleven (11) errors as delineated in the full 2022 FYE audit report. In 2022, the Springfield ...

FINDING 2022-001 ?Public Housing Tenant Files ? Eligibility ? Internal Control Over Tenant Files Non-Compliance and Significant Deficiency? SHA RESPONSE The Springfield Housing Authority acknowledges the eleven (11) errors as delineated in the full 2022 FYE audit report. In 2022, the Springfield Housing Authority Public Housing program employed three (3) Asset Managers, three (3) Occupancy Specialists and one (1) Program Integrity Specialist. Due to post COVID-19 turnover and unqualified workers in the local workforce, the SHA has experienced a higher than usual turnover rate in the positions that conduct rent calculations. The primary function of the Program Integrity Specialist position is to audit and quality control tenant files and rent calculations conducted by Occupancy Specialists. The Asset Managers are responsible for reviewing 3% of recertifications audited by the Program Integrity Specialist position as an additional quality control measure. Further, during the auditor?s closeout meeting with the SHA Management team, the auditors stated that they observed that the SHA team conducted necessary file audits and identified deficiencies, however they did not observe corrections to the identified deficiencies upon staff notification. This error rate was directly attributable to the high turnover rate of Occupancy Specialists during the 2022 fiscal year. The SHA will take the following corrective actions to correct the errors and/or prevent the errors moving forward: ? The Program Integrity Specialist will conduct reviews of 100% of annual and interim recertifications for public housing tenants by December 31, 2023. ? The Program Integrity Specialist will ensure 100% audited file corrections are completed by the Occupancy Specialists, monthly. ? The Asset Manager(s) will review 10% of the recertifications audited by the Program Integrity Specialist as an additional quality control measure by December 31, 2023. ? The Asset Managers, Occupancy Specialists and Program Integrity Specialist will be provided with additional internal and external training opportunities in low rent public housing rent calculations and program integrity by December 31, 2023. ? The Asset Managers will re-review the files identified with errors during the independent audit and resolve the errors in accordance with the SHA Admissions and Continued Occupancy Plan and HUD rules and regulations by September 30, 2023. PERSON RESPONSIBLE Melissa Huffstedtler ANTICIPATED COMPLETION DATE December 31, 2023

View Audit 47515

Finding 47047 (2022-003)

Significant Deficiency 2022

City of Minneapolis

MN

Questioned Costs Subrecipient Monitoring Reporting

Finding Number: 2022-003 Finding Title: Project and Expenditure Special Report Program: 21.027 COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Lyle Hodges, Controller, Finance and Property Services Corrective Action Planned: We w...

Finding Number: 2022-003 Finding Title: Project and Expenditure Special Report Program: 21.027 COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Lyle Hodges, Controller, Finance and Property Services Corrective Action Planned: We will work with our Procurement and PeopleSoft support staff to develop a process to query data for subrecipient contracts from the PeopleSoft system. This will allow staff to review which contracts are identified as subrecipients and ensure completeness of the population. Anticipated Completion Date: December 31, 2023

View Audit 47697

Finding 46981 (2022-003)

Significant Deficiency 2022

Munising Memorial Hospital Association

MI

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

Finding 2022-03. Response: Management will create policy regarding payroll and non-payroll expenditures and include a review of all expenditures to determine allowability under the specific grant rules and regulations. The finding noted non-allowable costs of $12,751, however, it was noted that M...

Finding 2022-03. Response: Management will create policy regarding payroll and non-payroll expenditures and include a review of all expenditures to determine allowability under the specific grant rules and regulations. The finding noted non-allowable costs of $12,751, however, it was noted that Munising Memorial Hospital has enough excess COVID expenses to cover the non-allowable costs noted above and retain the grant funding. Responsible party: Kevin Carlson, CFO. Estimated completion: March 31, 2022.

View Audit 52177

Finding 46963 (2022-001)

Significant Deficiency 2022

Town of Boxford

MA

Allowable Costs / Cost Principles Questioned Costs Subrecipient Monitoring

Corrective Action to be taken: We will develop internal procedures to improve controls and documentation concerning the disbursements of federal grants. Expected Completion Date: We anticipate that the procedures will be completed by July 01, 2023. Contact Person: Steven Greenberg, Assistant Superin...

Corrective Action to be taken: We will develop internal procedures to improve controls and documentation concerning the disbursements of federal grants. Expected Completion Date: We anticipate that the procedures will be completed by July 01, 2023. Contact Person: Steven Greenberg, Assistant Superintendent of Operations.

View Audit 50986 Questioned Costs: $1

Finding 46962 (2022-001)

Significant Deficiency 2022

City of St. Albans

VT

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

The purpose of this letter is to address planned corrective action to finding 2022-001 ?Improve Controls and Documentation over Reporting? as described in the FY2022 single audit report. The City incorrectly indicated that it had not spent any SLFRF funds for the period ended March 31, 2022 when th...

The purpose of this letter is to address planned corrective action to finding 2022-001 ?Improve Controls and Documentation over Reporting? as described in the FY2022 single audit report. The City incorrectly indicated that it had not spent any SLFRF funds for the period ended March 31, 2022 when that was not the case. The City has reviewed its reporting on other grants and this oversite is an isolated event. Since discovering the error, we have taken action to correct the March 31, 2022 report by opening a case with Treasury, case #00194588. The City intends to discuss steps to correct the report with Treasury and do what is required to make the needed corrections. This appears to be an isolated, honest mistake. Given that the current reporting period for the SLFRF funds is upon us, we are confident that we will be able to correct the prior year oversight and complete the current report correctly and on time.

View Audit 50980

Finding 46942 (2022-003)

Significant Deficiency 2022

Edgar School District

WI

Subrecipient Monitoring Internal Control / Segregation of Duties Cash Management

Recommendation: CLA recommended that the District implement a review process over the reporting requirements related to the Child Nutrition Cluster during the fiscal year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to fin...

Recommendation: CLA recommended that the District implement a review process over the reporting requirements related to the Child Nutrition Cluster during the fiscal year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has begun reviewing food service claims prior to submission to DPI Name(s) of the contact person(s) responsible for corrective action: Cari Guden, Administrator Planned completion date for corrective action plan: June 30, 2022

View Audit 45879

Finding 46917 (2022-001)

Significant Deficiency 2022

Boys & Girls Club of Brazoria County

TX

Reporting Significant Deficiency

Finding #2022-001 ? Significant Deficiency and Other Noncompliance Applicable federal program: U. S. Department of Education Passed through Texas Education Agency Twenty-First Century Community Learning Centers Assistance Listing #: 84.287 Contract Numbers: 22695030711007, 226950267110008, 22698...

Finding #2022-001 ? Significant Deficiency and Other Noncompliance Applicable federal program: U. S. Department of Education Passed through Texas Education Agency Twenty-First Century Community Learning Centers Assistance Listing #: 84.287 Contract Numbers: 22695030711007, 226950267110008, 22698026711008, and 226950267110006 Contract Years: 08/01/21 ? 07/31/22, 08/01/21 ? 07/31/22, 08/01/22 ? 07/31/23, and 08/01/22 ? 07/31/23 Recommendation: Establish policies and procedures to record all federal expenditures in the general ledger system by class code in order to generate a report of expenditures by grant. Planned corrective action: Our policy was modified subsequent to the 2021 finding to require government grant transactions be recorded using the QuickBooks? P & L by class feature. Each grant now has a distinct class code and all grant transactions must be recorded in the appropriate P & L class. Responsible officer: Amber Newman, CEO Estimated completion date: August 1, 2022

View Audit 50805

Finding 46911 (2022-001)

Significant Deficiency 2022

Brenau University

GA

Student Financial Aid Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303

Finding 2022-001: Special Tests and Provisions: Enrollment Reporting Recommendation: The auditor recommend that the University review and update internal controls to ensure student enrollment status in the National Student Loan Data System (NSLDS) is updated in a timely manner to ensure compliance ...

Finding 2022-001: Special Tests and Provisions: Enrollment Reporting Recommendation: The auditor recommend that the University review and update internal controls to ensure student enrollment status in the National Student Loan Data System (NSLDS) is updated in a timely manner to ensure compliance with Federal requirements. Persons Responsible for Corrective Action: Barbara Wilson, Registrar & Director of Student Records; Pam Barrett, Associate Vice President & Director of Financial Aid Planned Corrective Action: Brenau University contracts with the National Student Clearinghouse (NSC) to perform routine enrollment reporting required by Title IV Federal Student Aid regulations. The University's student information system contains a program designed to compile enrollment data for transmission to NSC in accordance with specifications provided by the National Student Loan Data System (NSLDS). We are conducting a detailed review of the November 2022 NSLDS Enrollment Reporting Guide, and have engaged the University's student information system vendor to review the current software logic and install any modifications necessary to become compliant in this area. Anticipated Completion Date: April 30, 2023

View Audit 49139

Finding 46865 (2022-003)

Significant Deficiency 2022

Los Angeles Unified School District

CA

Subrecipient Monitoring Questioned Costs Special Tests & Provisions § 200.516

Views of Responsible Officials, Corrective Action Plans, and Contact Information For the 2021-22 school year, the Food Services Division used federal waivers to support students and families by providing meals under multiple programs. Starting August 2021, COVID concerns resulted in the district di...

Views of Responsible Officials, Corrective Action Plans, and Contact Information For the 2021-22 school year, the Food Services Division used federal waivers to support students and families by providing meals under multiple programs. Starting August 2021, COVID concerns resulted in the district discontinuing breakfast in the classroom. USDA waivers permitted the distribution of breakfast and supper meals to students as they left campus for consumption at home. As the school year progressed, the after-school supper program was reinstated for a small group of students at some schools, and this group of students was given a breakfast to take home. Additionally, we distributed weekend meals comprising of supper and snacks. Lastly, the district requested Food Services to serve a morning snack (at the District?s expense) for hungry students. The snacks were tracked manually for reimbursement from ESSER funds by the district. Each meal service required a different form to count meals and multiple sheets for the same meal period depending on how the meal bags were distributed (exit gate vs. classroom). The managers had many forms that had to be put together and summed up to come up with the reimbursable counts. Manually compiling and uploading the information is the reason for the variances. Each time there was a change in the operation, the Food Service team had to create a new training module for the change in operation, which created additional forms leading to the errors seen in the audit review. We want to state respectfully that our error rate for meal counts was 0.4% which, given the multiple food distribution channels to support students, is understandable. To address the audit findings, Food Services will review and modify our procedures and be stringent in monitoring our existing systems and procedures: 1. Food Services Division will add steps to our current meal claiming procedures to ensure accuracy of claims. a. Food Service Manager will utilize the Meal Count Consolidation Form for meal periods that have more than one meal count sheet. b. Food Service Manager will input meal counts into CMS based on information from the Consolidation Form. c. Food Service Manager will run a weekly Meal Counts Report generated from CMS. d. Food Service Manager will compare daily meal count documents to the five-day Meal Count Report for accuracy. e. Area Food Services Supervisors (AFSS) will randomly check meal counts entered in CMS and compare them with the numbers entered in daily meal count sheets. Each school will have a random review every 2-3 months, and where errors are found there will be additional follow up. 2. Food Services will follow the review steps as indicated in Corrective Action Response #1 and confirm the claim for accuracy prior to submission to CNIPS. a. Food Services Central Office Staff will provide a daily meal count report to all Supervisors for review to identify any inputting errors. b. Food Service Managers will review and adjust meal counts prior to the CNIPS claim submission, based on AFSS feedback. The target date for the implementation of the above corrective action plan is by the end of February 2023. Name: Manish Singh Title: Director, Food Services Division Telephone: (213) 241-2993

View Audit 45922 Questioned Costs: $1

Finding 46804 (2022-001)

Significant Deficiency 2022

Paris Junior College

TX

Questioned Costs Reporting Significant Deficiency

Paris Junior College Corrective Action Plan Year Ended August 31, 2022 Paris Junior College respectfully submits the following corrective action plan for the year ended August 31, 2022. Name and address of independent public accounting firm: McClanahan and Holmes, LLP 1400 West Russell Bonham, TX 75...

Paris Junior College Corrective Action Plan Year Ended August 31, 2022 Paris Junior College respectfully submits the following corrective action plan for the year ended August 31, 2022. Name and address of independent public accounting firm: McClanahan and Holmes, LLP 1400 West Russell Bonham, TX 75418 Audit Period: Year ended August 31, 2022 The findings from the August 31, 2022, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in this schedule. 2022-01 Recommendations: Paris Junior College?s management should implement additional controls and procedures to ensure reports are accurate and submitted in a timely manner to ensure compliance requirements are met. Action Plan: Paris Junior College management will ensure that a comprehensive procedure is established and implemented to ensure accurate and timely reporting. Contact Person: Debra Craig, Controller Anticipated Completion Date: January 10, 2023

View Audit 45275

Finding 46803 (2022-001)

Significant Deficiency 2022

City of Rochester, New Hampshire

NH

Allowable Costs / Cost Principles Questioned Costs Significant Deficiency

This letter is in reference to the City of Rochester, New Hampshire's major federal programs monitoring procedure as part of City's single audit for the year ended on June 30, 2022. Included please find the Corrective Action Plan for the finding related to Time and Effort Documentation. CORRECTIVE ...

This letter is in reference to the City of Rochester, New Hampshire's major federal programs monitoring procedure as part of City's single audit for the year ended on June 30, 2022. Included please find the Corrective Action Plan for the finding related to Time and Effort Documentation. CORRECTIVE ACTION PLAN Audit Finding Reference: 2022-001 Improve Time and Effort Documentation Federal Agency: U.S. Department of Education Program: Title I Grants to Local Educational Agencies AL Number: 84.010 Award Year: 2020, 2021, and 2022 Compliance Requirement: Allowable Costs/Costs Principles Planned Corrective Action: The Rochester School Department developed a procedure to ensure that semi-annual certifications are completed by employees funded under federal funding sources, including Title I, no later than July 30th for the period from January 1 - June 30, and no later than January 30th for the period from July 1 - December 31 annually after the finding 2021-001. This procedure is currently being implemented and has been disseminated to all grant managers and the Federal Grants Manager. The forms are already being utilized and completed by the appropriate employees. Attached please find our semi-annual certification template. This repeat finding is due to the prior year single audit report not being issued until September 2022, which is in the fiscal year 2023, so this change was not able to impact the year ending in June 2022, since that year was already over.

View Audit 40758 Questioned Costs: $1

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