Corrective Action Plans

Finding 15914 (2022-001)

Significant Deficiency 2022

South Carolina Regional Housing Authority No. 3

SC

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-001 ? Internal Controls Governing the Public Housing Waiting List ? Significant Deficiency ? CFDA #14.850 Corrective Action Plan: Although we have determined that no one has received housing unjustly and the written process was followed other than the documenting of each applicants fi...

Finding 2022-001 ? Internal Controls Governing the Public Housing Waiting List ? Significant Deficiency ? CFDA #14.850 Corrective Action Plan: Although we have determined that no one has received housing unjustly and the written process was followed other than the documenting of each applicants file verifying the history of offer and contact. We determined that the following internal controls were relevant to our meeting out audit findings: ? We would have to develop an across the board protocol of how we would be handling applications from entry to being housed. We would have to not only enforce written policies but put in place an audit to ensure that the process was being carried out correctly. ? We will be contacting our public housing software company to get the offering process up and running in the computer so that we will be able to document all actions that take place within an applicants file so that it can be viewed by all persons upon opening an applicants file. ? We will be changing our current offer process so that it will be done and documented only through the computer and we will no longer use handwritten documentation. ? We will get with our software company to ensure that we will have the proper written protocol and make sure that we can run activity reports. ? We will train all affected employees with these new changes. Person Responsible: Doris Jamison and Tony Still Anticipated Completion Date: 03/31/2023

View Audit 19555

Finding 15866 (2022-003)

Significant Deficiency 2022

Walhalla Community Hospital Association

ND

Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Finding 2022-03 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants CFDA #10.766 Finding Summary: There was no formal review separate from the preparer performed over reconciliations of the USDA program reserve fund. Responsible Individuals: Debra F...

Finding 2022-03 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants CFDA #10.766 Finding Summary: There was no formal review separate from the preparer performed over reconciliations of the USDA program reserve fund. Responsible Individuals: Debra Fraser, Administrator Corrective Action Plan: Management will ensure a review separate from the preparer of the reconciliation for the program?s reserve fund is completed with formal documentation noting the review. Anticipate Completion Date: 3/27/2023

View Audit 18909

Finding 15797 (2022-001)

Significant Deficiency 2022

Lake Erie 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 21372

Finding 15792 (2022-001)

Significant Deficiency 2022

Medford Area Public School District

WI

Reporting Significant Deficiency Internal Control / Segregation of Duties

Financial Statement Findings Finding Number: 2022-001 Significant Deficiency ? Annual Financial Reporting Under Generally Accepted Accounting Principles (GAAP) Fiscal Year: 2022 District's Response: We concur. Views of Responsible Officials and Corrective Action: The District recognizes management's...

Financial Statement Findings Finding Number: 2022-001 Significant Deficiency ? Annual Financial Reporting Under Generally Accepted Accounting Principles (GAAP) Fiscal Year: 2022 District's Response: We concur. Views of Responsible Officials and Corrective Action: The District recognizes management's responsibility for the financial statements, despite being drafted by an accounting firm. Due to the District's small size and limited staff the District does review and take responsibility for these statements. Name of Responsible Person: Audra Brooks, Director of Business Services Projected Implementation Date: N/A

View Audit 18907

Finding 15788 (2022-001)

Significant Deficiency 2022

El Paso Leadership Academy

TX

Significant Deficiency

See Corrective Action Plan for chart/table

View Audit 18906

Finding 15749 (2022-003)

Significant Deficiency 2022

Catawba County, North Carolina

NC

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Federal Award Findings and Questioned Costs (continued) Finding: 2022-003 Name of Contact Person: Karen Harrington, DSS Director Corrective Action/Management?s Response: Congregate Nutrition ? Second Party Review Process The following Second Party Review process was implemented July 2022:...

Federal Award Findings and Questioned Costs (continued) Finding: 2022-003 Name of Contact Person: Karen Harrington, DSS Director Corrective Action/Management?s Response: Congregate Nutrition ? Second Party Review Process The following Second Party Review process was implemented July 2022: Each month the Business Manager reviews two completed CRFs for each SMO site. The two CRFs that are selected from a site should be different types (example: one new CRF and one annual re-assessment, or one annual re-assessment and one termination). There is a spreadsheet where these audits are tracked in the secure SNS Z:drive. It will be stored by fiscal year then Internal Audit then SMO Audit Log. In the spreadsheet, the Business Manager enters the site, the first and last name of the client, the review/audit date, and site. In addition, the following items will be reviewed and documented: ? Dates Match: new registration date or change of information date is included and matches date on the back at the bottom of the document - key date ? Type of CRF: new/returning/annual/change/termination ? Term. Reason: if terminated, the termination date and reason are both indicated ? Complete: all boxes/sections are completed or marked refused to answer if option available ? Signed: CRF is signed by both client and site supervisor ? Timely: update is completed each year (indicated on the bottom of the back page) during the same month that the client started unless there is a change of information ? Electronic Signature of person completing internal review: first initial, last name (types in excel sheet) Second party reviews with checklists and reviewer signatures were already in place for remaining Aging Cluster services. Proposed Completion Date: Immediately and ongoing.

View Audit 18859

Finding 15727 (2022-001)

Significant Deficiency 2022

Catawba County, North Carolina

NC

Student Financial Aid Significant Deficiency Internal Control / Segregation of Duties

Federal Award Findings and Questioned Costs Finding: 2022-001 Name of Contact Person: Karen Harrington, DSS Director Corrective Action/Management?s Response: Agency agrees with the finding and will ensure random reviews of workstations will be completed. Agency will ensure immediate refreshe...

Federal Award Findings and Questioned Costs Finding: 2022-001 Name of Contact Person: Karen Harrington, DSS Director Corrective Action/Management?s Response: Agency agrees with the finding and will ensure random reviews of workstations will be completed. Agency will ensure immediate refresher in Unit meetings regarding computer security. Additionally, County DSS will continue with an annual training to review computer security and will ensure computer security is addressed in new employee orientation. Proposed Completion Date: Immediately and ongoing.

View Audit 18859

Finding 15718 (2022-002)

Significant Deficiency 2022

Bullock Creek School District

MI

Cash Management Reporting School Nutrition Programs

October 22, 2022 Finding Number: 2022-002 ? Reporting Condition: Meals claimed were not supported by count sheets for either breakfast or lunch for the two months meals were tested prior to MDE site visit. Responsible Person: Stephen Grubaugh ? Director of Business Services Implementation Da...

October 22, 2022 Finding Number: 2022-002 ? Reporting Condition: Meals claimed were not supported by count sheets for either breakfast or lunch for the two months meals were tested prior to MDE site visit. Responsible Person: Stephen Grubaugh ? Director of Business Services Implementation Date: 10-22-2022 During the single audit, it was discovered that Bullock Creek Food Service Department meals claimed were not supported by count sheets for either breakfast or lunch for the two months meals were tested prior to MDE site visit. To ensure that this did not continue, Bullock Creek Food Service and the Technology Department worked together to implement the use of Skyward to track the melas served to students. This transition occurred over a few months, as the implementation was rolled out to 5 individual buildings. When MDE came on campus and audited the months during the transition and found a few discrepancies whish were remedied in the software and the claims were adjusted. RPC then audited the month following the MDE reviews and found no discrepancies. Skyward was used for the rest of the year. For the 2022-2023 Scholl year, the Food Service Department may purchase Meal Magic, which is a food Service software that will streamline the recording and reporting processes even more and may reduce the chance of errors even further. Sincerely, Stephen Grubaugh Director of Business Services

View Audit 18850

Finding 15712 (2022-001)

Significant Deficiency 2022

Buffalo Island Central School District

AR

Questioned Costs School Nutrition Programs Special Tests & Provisions

This is a plan of action that we, as a district, will be implementing in order to correct the Federal finding from our audit. ? 2022-001 - Arkansas DESE Child Nutrition Unit will be contacted for guidance before any transfer to or from Food Services to ensure Ark. Code is followed regarding the Chil...

This is a plan of action that we, as a district, will be implementing in order to correct the Federal finding from our audit. ? 2022-001 - Arkansas DESE Child Nutrition Unit will be contacted for guidance before any transfer to or from Food Services to ensure Ark. Code is followed regarding the Child Nutrition Program. Deanna Clifton, District Treasurer, will contact DESE Child Nutrition Unit to obtain guidance in any action needed regarding the transfer made in Fiscal 2021/2022. Anticipated Completion Date March 15, 2023. I trust that I have covered the points discussed. If you have any questions or if further information is needed, please call me at 870-486-5411, ext. 104. Sincerely, Deanna Clifton District Treasurer/Business Manager

View Audit 18845 Questioned Costs: $1

Finding 15692 (2022-003)

Significant Deficiency 2022

Winslow Residential Hall, Inc.

AZ

Special Tests & Provisions Significant Deficiency

Finding Number: 2022-003 Program Name/Assistance Listing Title: Indian School Equalization Assistance Listing Number: 15.042 Contact Person: Vada Begay, Business Manager and Sylvia Largo, Homeliving Department Supervisor Anticipated Completion Date: February 28, 2022 Planned Corrective Action: Chara...

Finding Number: 2022-003 Program Name/Assistance Listing Title: Indian School Equalization Assistance Listing Number: 15.042 Contact Person: Vada Begay, Business Manager and Sylvia Largo, Homeliving Department Supervisor Anticipated Completion Date: February 28, 2022 Planned Corrective Action: Character investigations were not fully conducted. Prior administrator had begun an investigation and certified without completion of adjudication. When this was revealed a full background check was conducted immediately. However, as background checks were requested, the Navajo Nation background check reports took at least 4 months to receive. This delay caused adjudication to not be completed in a timely manner. WRHI is committed to ensuring the safety of students and will conduct timely and thorough character investigations of all employees and those individuals applying for work positions at our Hall. All resulting documentation of investigation is maintained in a confidential manner.

View Audit 18830

Finding 14484 (2022-002)

Significant Deficiency 2022

New Reach, Inc.

CT

Reporting Significant Deficiency

Finding No. 2022-002: Annual Audit Submission Assistance Listing Program Title and Number: All Federal Agency: All Pass-through Entity: All Description of Finding: As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the data collection form a...

Finding No. 2022-002: Annual Audit Submission Assistance Listing Program Title and Number: All Federal Agency: All Pass-through Entity: All Description of Finding: As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors? report, or nine months after the end of the audit period. The due date for the submission was March 31, 2023. The audit and reporting package were not submitted by the due date March 31, 2023. Statement of Concurrence or Nonconcurrence: We agree with the auditors? finding. However, as stated in Finding 2022-001, there were significant changes in staff at New Reach, as well as an auditor that had only worked with New Reach once before ; both factors contributed to the delay in filing the Single Audit package. Corrective Action: We added a Grants/Contract Administrator position. Additionally, we continue to strengthen policies and procedures as stated in the Finding No 2022-001 and 2023-001 response. We are confident that the improvements to our close process will allow us to submit the State Single Audit reporting package by the required due date as was done previously. Name of Contact Person: Josh Arnone, Finance Director; jarnone@newreach.org P: 203-492-4866 ext. 120 Projected Completion Date: December 31, 2023

View Audit 18181

Finding 14483 (2022-001)

Significant Deficiency 2022

New Reach, Inc.

CT

Internal Control / Segregation of Duties Reporting Significant Deficiency

Finding No. 2022-001: Financial Reporting Assistance Listing Program Title and Number: All Federal Agency: All Pass-through Entity: All Description of Finding: In fiscal year 2022, the Organization?s accounting processes and internal controls over financial reporting were not functioning timely to...

Finding No. 2022-001: Financial Reporting Assistance Listing Program Title and Number: All Federal Agency: All Pass-through Entity: All Description of Finding: In fiscal year 2022, the Organization?s accounting processes and internal controls over financial reporting were not functioning timely to support generating complete and accurate financial information. Revisions to the grant schedule required adjustments to the trial balance; therefore, the grant schedule was not finalized timely. Statement of Concurrence or Nonconcurrence: We agree with the auditors' findings. However, we believe the ?Cause? section included with the finding needs more information. Over the past year, New Reach has hired a new Finance Director to replace a Finance Director who had been in the position for many years. When the former Finance Director left the organization, we subsequently lost our Senior Grants Accountant, who up to that point was able to maintain the status quo established by the former Finance Director. When the new Finance Director, Josh Arnone, came on board, he immediately took steps to understand and assess the situation, involving leadership and the board of directors on changes that were necessary and challenges along the way. In prior years, the auditors expressed no concern over the design or operating effectiveness of New Reach?s financial management system (the same financial management system that the new Finance Director inherited). In the past, the auditors did not issue findings on the financial statements, or on federal/state compliance and internal control requirements. For FY22, the audit firm assigned a lead auditor who had only worked with New Reach once in the past, and there was a learning curve for both the auditor and auditee which contributed to the delayed closing as well as the late audit. Corrective Action: We are actively working to train existing staff, and this past year we have been working with outside grants management consultants that have assisted New Reach with financial management and process improvements. We will look at hiring additional, experienced staff as resources allow during the next fiscal year. As a further corrective action, we are reviewing and revising existing policies and procedures surrounding grants management, financial management, and financial reporting, and providing staff and leadership with training on the importance of an internal control framework and internal controls (policies and procedures) that are in place at New Reach. We anticipate completing this review and any necessary revisions by December 31, 2023. Name of Contact Person: Josh Arnone, Finance Director; jarnone@newreach.org P: 203-492-4866 ext. 120 Projected Completion Date: December 31, 2023

View Audit 18181

Finding 14458 (2022-002)

Significant Deficiency 2022

Brazos Valley Community Action Programs

TX

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency

Criteria: The 2022 Compliance Supplement requires that ?the auditee has provided training and technical assistance to the governing body and policy council to support understanding of financial information provided to them and support effective oversight of the Head Start award (42 USC 9837(d)(3)).?...

Criteria: The 2022 Compliance Supplement requires that ?the auditee has provided training and technical assistance to the governing body and policy council to support understanding of financial information provided to them and support effective oversight of the Head Start award (42 USC 9837(d)(3)).? Condition: During the fiscal year under audit, the Agency?s Board of Directors has not received training intended to comply with this requirement. Cause: The Agency had not established control activities or monitoring procedures to provide assurance that these requirements are complied with. CORRECTIVE ACTION PLAN (CONTINUED) FOR THE YEAR ENDED SEPTEMBER 30, 2022 Federal Award Findings (Continued): Item 2022-002 (Continued): Effect: The Agency did not comply with the provisions specified in 42 USC 9837(d)(3). Recommendation: We recommend that the Agency implement written procedures to provide training and technical assistance. PERSON RESPONSIBLE FOR CORRECTION ACTION: Amy Duron, Interim Director of Finance CORRECTIVE ACTION PLANNED: The Agency has since provided initial training to the Board of Directors and is developing a written procedure to ensure that future training and reporting requirements for the Board of Directors is completed. ANTICIPATED COMPLETION DATE: September 30, 2023

View Audit 17618

Finding 14457 (2022-001)

Significant Deficiency 2022

Brazos Valley Community Action Programs

TX

Subrecipient Monitoring Reporting Significant Deficiency

Criteria: The 2022 Compliance Supplement requires the annual submission of report SF-429 ? Real Property Status Report and SF-429-A General Reporting (OMB No. 4040-0016). Internal control should be established and maintained to provide reasonable assurance that these requirements are complied with. ...

Criteria: The 2022 Compliance Supplement requires the annual submission of report SF-429 ? Real Property Status Report and SF-429-A General Reporting (OMB No. 4040-0016). Internal control should be established and maintained to provide reasonable assurance that these requirements are complied with. Condition: For the fiscal year under audit, form SF-429A was not filed with the Federal Agency as required. Cause: The Agency had not adopted control activities or monitoring procedures to provide assurance over compliance. Effect: The failure to file form SF-429A has been noted by the Federal agency as an instance of noncompliance. Recommendation: We recommend that the Agency implement reporting checklists and provide staff training to ensure that staff are aware of the required reports, the necessary data elements, and the procedures necessary to prepare the reports accurately and timely. PERSON RESPONSIBLE FOR CORRECTION ACTION: Amy Duron, Interim Director of Finance CORRECTIVE ACTION PLANNED: The Agency will provide training and implement written procedures to ensure they are in compliance with the related grant standards. ANTICIPATED COMPLETION DATE: September 30, 2023

View Audit 17618

Finding 13035 (2022-001)

Significant Deficiency 2022

Breezy Hill Water and Sewer Company, Inc.

SC

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

SIGNIFICANT DEFICIENCY 2022-001 SEGREGATION OF DUTIES. NAME OF CONTACT PERSON: JEFF LOWE, GENERAL MANAGER. CORRECTIVE ACTION: THE DUTIES WILL BE SEGREGATED AS MUCH AS POSSIBLE AND THE BOARD OF DIRECTORS WILL REMAIN INVOLVED IN THE FINANCIAL AFFAIRS OF THE COMPANY TO PROVIDE OVERSIGHT AND INDEPENDENT...

SIGNIFICANT DEFICIENCY 2022-001 SEGREGATION OF DUTIES. NAME OF CONTACT PERSON: JEFF LOWE, GENERAL MANAGER. CORRECTIVE ACTION: THE DUTIES WILL BE SEGREGATED AS MUCH AS POSSIBLE AND THE BOARD OF DIRECTORS WILL REMAIN INVOLVED IN THE FINANCIAL AFFAIRS OF THE COMPANY TO PROVIDE OVERSIGHT AND INDEPENDENT REVIEW FUNCTIONS. PROPOSEZD COMPLETION DATE: MANAGEMENT WILL IMPLEMENT THE ABOVE ACTION IMMEDIATELY.

View Audit 17164

Finding 13028 (2022-001)

Significant Deficiency 2022

City of St. Louis Municipal Library District

MO

Equipment & Real Property Management Special Tests & Provisions Subrecipient Monitoring

Finding No. 2022-001 Significant Deficiency Personnel Responsible for Corrective Action: Jim Slattery, Chief Financial Officer Anticipated Completion Date: March 31, 2023 Corrective Action Plan: Management for the St. Louis Public library will review all processes associated with checking out equipm...

Finding No. 2022-001 Significant Deficiency Personnel Responsible for Corrective Action: Jim Slattery, Chief Financial Officer Anticipated Completion Date: March 31, 2023 Corrective Action Plan: Management for the St. Louis Public library will review all processes associated with checking out equipment and make necessary revisions to processes and procedures to ensure all staff are properly trained to successfully execute all transactions.

View Audit 17433

Finding 13009 (2022-002)

Significant Deficiency 2022

Pacific States Marine Fisheries Commission

OR

Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency § 200.332

Bonneville Power Administration: Columbia Survival Study (CSS), Streamnet, and Smolt Monitoring by Non-Federal Entities Programs ? Assistance Listing No. 81.999 Recommendation: CLA recommends the Commission follow its internal controls and procedures over subrecipient monitoring to ensure subrecipie...

Bonneville Power Administration: Columbia Survival Study (CSS), Streamnet, and Smolt Monitoring by Non-Federal Entities Programs ? Assistance Listing No. 81.999 Recommendation: CLA recommends the Commission follow its internal controls and procedures over subrecipient monitoring to ensure subrecipient audits are received, reviewed, and followed up on and that documentation of those procedures is maintained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Commission will conduct a comprehensive update on subrecipient surveys for fiscal year 2023. In addition, folders and documentation for the annual review of subrecipients? financial statements will be made available for the auditors in the upcoming fiscal year 2023 audit. Name(s) of the contact person(s) responsible for corrective action: Pam Kahut Planned completion date for corrective action plan: June 30, 2023

View Audit 16193

Finding 12950 (2022-002)

Significant Deficiency 2022

Catholic Charities of the Archdiocese of St. Paul and Minneapolis

MN

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-002 Federal Agency Name: Department of Treasury Program Name: Coronavirus State and Local Fiscal Recovery Funds Program CFDA # 21.027 Finding Summary: Management has designed internal controls related to reporting, however, the controls were not formally documented. Responsible Individu...

Finding 2022-002 Federal Agency Name: Department of Treasury Program Name: Coronavirus State and Local Fiscal Recovery Funds Program CFDA # 21.027 Finding Summary: Management has designed internal controls related to reporting, however, the controls were not formally documented. Responsible Individuals: Thomas Krolak Corrective Action Plan: A review of required reports will be done for each federal grant and the appropriate staff will be assigned to review and approved reports prior to submission Anticipated Completion Date: June 30, 2023

View Audit 17083

Finding 12938 (2022-002)

Significant Deficiency 2022

Irvington Community Schools, Inc.

IN

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.334

Finding 2022-002 Document Retention (Significant Deficiency) Federal Program: Child Nutrition Cluster Finding: Per 7 CFR 200.334, ?Financial records, supporting documents, statistical records, and all other non-Federal entity records pertinent to a Federal award must be retained for a period of thre...

Finding 2022-002 Document Retention (Significant Deficiency) Federal Program: Child Nutrition Cluster Finding: Per 7 CFR 200.334, ?Financial records, supporting documents, statistical records, and all other non-Federal entity records pertinent to a Federal award must be retained for a period of three years from the date of submission of the final expenditure report or, for Federal awards that are renewed quarterly or annually, from the date of the submission of the quarterly or annual financial report, respectively, as reported to the Federal awarding agency or pass-through entity in the case of a subrecipient.? Management Corrective Action: While the school?s annual total meals served for the 2021-22 audit year were more than the meals claimed for reimbursement, the school was unable to reconcile all of the individual months. The school has since implemented and automated system to record lunches served. This point-of-sale system will eliminate the ongoing monthly accounting required to support monthly claims assuring the numbers served reconciles with the numbers claimed. Chris Ashmore has already implemented this system and tested the subsequent year-to-date audit period to assure this corrective action has, in fact, eliminated the problem.

View Audit 18123

Finding 12896 (2022-002)

Significant Deficiency 2022

Bartholomew Consolidated School Corporation

IN

Cash Management School Nutrition Programs Significant Deficiency

2022-002 Child Nutrition Cluster ? Assistance Listing No. 10.553/10.555/10.559Recommendation: Adhere to internal control procedures over the review of meal counts. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding:...

2022-002 Child Nutrition Cluster ? Assistance Listing No. 10.553/10.555/10.559Recommendation: Adhere to internal control procedures over the review of meal counts. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Summer Feeding Program Claims will be reviewed and verified before entry with same form and procedure that is currently used for National School Lunch Program claims. Name(s) of the contact person(s) responsible for corrective action: Nancy Millspaugh Planned completion date for corrective action plan: June 30, 2023.

View Audit 17687

Finding 12890 (2022-002)

Significant Deficiency 2022

Cambridge Community Unit School District No. 227

IL

Internal Control / Segregation of Duties Cash Management Eligibility

Condition: Monthly Claim for Reimbursement included second meal claims in excess of two percent of the number of first meals served to children for each meal type. Plan: Implement additional procedures to ensure t...

Condition: Monthly Claim for Reimbursement included second meal claims in excess of two percent of the number of first meals served to children for each meal type. Plan: Implement additional procedures to ensure the accuracy of meal counts prior to the submission of the monthly Claim for Reimbursement such as but not limited to training and conferences. Additionally, the District should contact the Illinois State Board of Education for further recommendation on this finding. Anticipated Date of Completion: 6/30/2023 Name of Contact Person: Thomas Akers, Superintendent Management's response: There is no disagreement with this finding and procedures will be implemented. The District will contact the Illinois State Board of Education for further recommendation.

View Audit 17428

Finding 12889 (2022-003)

Significant Deficiency 2022

Cambridge Community Unit School District No. 227

IL

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Significant Deficiency § 200.501 § 200.516

Condition: The District overstated expenditures on the ESSER I June 30, 2021 expenditure report. Plan: Grant expenditures should be reviewed and reconciled back to the accounting records prior to submitting final reports; ISBE grants division should be contacted regard...

Condition: The District overstated expenditures on the ESSER I June 30, 2021 expenditure report. Plan: Grant expenditures should be reviewed and reconciled back to the accounting records prior to submitting final reports; ISBE grants division should be contacted regarding this discrepancy. Anticipated Date of Completion: 6/30/2023 Name of Contact Person: Thomas Akers, Superintendent Management's response: The District agrees that the expenditures claimed on the June 30, 2021 expenditure report was overstated by $10,678 and in the future will review and reconcile the expenditure reports to the accounting records before submitting to ISBE.

View Audit 17428

Finding 12882 (2022-001)

Significant Deficiency 2022

Capitol Region Education Council

CT

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

Government Officials Capitol Region Education Council respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 202 - June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numb...

Government Officials Capitol Region Education Council respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 202 - June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT There were no findings in the current year that require a corrective action plan. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS United States Department of Education 2022-001 Title I Grants to Local Educational Agencies ? Assistance Listing No. 84.010 Recommendation: We recommend that the policies and procedures related to approval process be followed to ensure that all exit forms have the proper approvals for removing a student from the adjusted regulatory cohort. Explanation of disagreement with audit finding: To remove a student from the cohort, a school or LEA must confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or LEA must have official written documentation that the student enrolled in another school or in an educational program that culminated in the award of a regular high school diploma. From the 40 selections tested, there was 1 student for which no written documentation was maintained including parent or guardian signature to support that the student either transferred out, emigrated to another country, transferred to a prison or juvenile facility, or was deceased. Action taken in response to finding: CREC has considered the recommendations and will organize training of school and staff who work with student records that will include instruction on student withdrawal procedures. SDE and CREC accepts the request for a transcript from the receiving district as documentation for the withdrawal of the student from a CREC school. Name(s) of the contact person(s) responsible for corrective action: Jeff Ivory, Comptroller, (860) 524-4068 Planned completion date for corrective action plan: June 30, 2023

View Audit 17158

Finding 12872 (2022-001)

None 2022

Homeward Pikes Peak

CO

HUD Housing Programs Significant Deficiency

Homeward Pikes Peak respectfully submits the following corrective action plan for the year ended December 31, 2022. Steve Mack Director of Finance SECTION III ? FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Department of Housing and Urban Development 2022-001 ? Continuum of Care Program ? CFDA No. 14....

Homeward Pikes Peak respectfully submits the following corrective action plan for the year ended December 31, 2022. Steve Mack Director of Finance SECTION III ? FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Department of Housing and Urban Development 2022-001 ? Continuum of Care Program ? CFDA No. 14.267 Criteria: Where grants are used to pay rent for individual housing units, the rent paid must be reasonable in relation to rents being charged for comparable units taking into account relevant features. In addition, the rents may not exceed rents currently being charged by the same owner for comparable unassisted units, and the portion of rents paid with grant funds may not exceed HUDdetermined fair market rents. Condition: A rental rate comparison to HUD published fair market rents was not performed for one tenant out of the 37 cases selected for testing, and there was no manager approval on the rental rate comparison to HUD published fair market rents for two other tenants out of the 37 cases selected for testing. View of Responsible Official and Planned Corrective Action: This deficiency has been fully addressed. Policies have been implemented by the Organization to ensure rental rates are compared to HUD published fair market rents for all tenants and that managers document their review.

View Audit 17206

Finding 12855 (2022-002)

Significant Deficiency 2022

Elm Hill Water District

MA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Views of Responsible Officials and Corrective Action: The District will strive to gain necessary knowledge needed to prepare a full set of financial statements. The District will appoint a competent individual who possesses the skill knowledge and experience to review and approve the draft reports a...

Views of Responsible Officials and Corrective Action: The District will strive to gain necessary knowledge needed to prepare a full set of financial statements. The District will appoint a competent individual who possesses the skill knowledge and experience to review and approve the draft reports and assume all relevant management responsibilities.

View Audit 17759

Corrective Action Plans

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