Corrective Action Plans

Finding 6095 (2023-001)

Significant Deficiency 2023

Columbia International University and Subsidiaries

SC

Subrecipient Monitoring Significant Deficiency

Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: 1. The security program documentation will be updated to reflect actions required by the June 2023 GLBA legislative changes. 2. The information and technology risk management activities logged and captured in supplemental docume...

Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: 1. The security program documentation will be updated to reflect actions required by the June 2023 GLBA legislative changes. 2. The information and technology risk management activities logged and captured in supplemental documentation will be included in the master security program documentation going forward. 3. Active technology projects and roadmap initiatives that impact GLBA compliance will be expedited. Person Responsible for Corrective Action Plan: Tirrell Howell, Vice President of Information Technology Anticipated Date of Completion: May 31, 2024

View Audit 7973

Finding 6060 (2023-001)

None 2023

Housing Authority of Savannah

GA

Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment

Management has implemented, and is in the process of implementing, specific corrective actions to address each of HUD’s Findings. The Authority’s Deputy Director, Kenneth Clark has assumed the responsibility of implementing the specific corrective actions and anticipates complete implementation by ...

Management has implemented, and is in the process of implementing, specific corrective actions to address each of HUD’s Findings. The Authority’s Deputy Director, Kenneth Clark has assumed the responsibility of implementing the specific corrective actions and anticipates complete implementation by March 31, 2024.

View Audit 7953 Questioned Costs: $1

Finding 6053 (2023-003)

Significant Deficiency 2023

Melrose Mindoro School District

WI

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

2023-003 Preparation of Schedule of Expenditures of Federal Awards and State Financial Assistance; District management believes that the cost of employing internal resources to draft the Schedule of Expenditures of Federal Awards and State Financial Assistanace Statement and related notes would outw...

2023-003 Preparation of Schedule of Expenditures of Federal Awards and State Financial Assistance; District management believes that the cost of employing internal resources to draft the Schedule of Expenditures of Federal Awards and State Financial Assistanace Statement and related notes would outweigh the benefits to be received. Furthermore, District management will continue to employ personnel who have the capability to review, approve and accept responsibility for the Schedule of Expenditures of Federal Awards and State Financial Assistance Statement.

View Audit 7940

Finding 6043 (2023-004)

Significant Deficiency 2023

Orchard View Schools

MI

Reporting Subrecipient Monitoring

Finding 2023-004: Education Stabilization Fund Special Reporting Procedures U.S. Department of Education Pass-through agency: Michigan Department of Education Assistance Listing Numbers: 84.425D and 84.425U Award numbers: COVID-19 213712-2021 and COVID-19 213713-2122 Award year end: Septe...

Finding 2023-004: Education Stabilization Fund Special Reporting Procedures U.S. Department of Education Pass-through agency: Michigan Department of Education Assistance Listing Numbers: 84.425D and 84.425U Award numbers: COVID-19 213712-2021 and COVID-19 213713-2122 Award year end: September 30, 2024 Recommendation: The School District should provide training to accounting department personnel in federal programs of the requirements for special reporting under Uniform Grant Guidance, and the School District should require the necessary special reports to be timely prepared by the appropriate accounting department personnel. Michigan Department of Education Action taken: The financial services staff receive training and will meet periodically to review the special reporting requirements. We will cross train staff and build familiarity with the process, focusing on improving our procedures during the year to streamline special reporting processes. Additionally, the Superintendent and accounting department have temporarily contracted an additional accounting professional to assist the business manager in this process. Responsible Person and Anticipated Completion Date: Director of Finance, November 2023. If the Michigan Department of Education has questions regarding this plan, please call Jim Nielsen at (231) 760-1309.

View Audit 7910

Finding 5745 (2023-004)

Material Weakness 2023

Sterling College

KS

Reporting Student Financial Aid Subrecipient Monitoring

Finding 2023-004: Quarterly Reporting of Emergency Financial Aid Grants to Students and Annual Reporting for COVID-19 Education Stabilization Fund Contact person responsible for correction action – Mitzi Suhler, Vice President of Enrollment Services Anticipated completion date – June 30, 2023 Co...

Finding 2023-004: Quarterly Reporting of Emergency Financial Aid Grants to Students and Annual Reporting for COVID-19 Education Stabilization Fund Contact person responsible for correction action – Mitzi Suhler, Vice President of Enrollment Services Anticipated completion date – June 30, 2023 Corrective action Sterling College agrees with the finding of not meeting the posting deadline for the quarterly reports for March 31, 2023, and June 30, 2023. The reports were posted within the required month but did not meet the ten-day limit for posting. Sterling College recognizes the importance of meeting reporting requirements for all federal programs and if any additional programs were to arise that are similar in nature, we will review the compliance requirements, and prior findings, to ensure proper processes are in place to ensure compliance in reporting are met.

View Audit 7826

Finding 5728 (2023-001)

Significant Deficiency 2023

Fourth Street Senior Citizen Housing Corporation

CA

Questioned Costs Subrecipient Monitoring HUD Housing Programs

Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Comments on Finding and Each Recommendation: During the year ended June 30, 2023, an unauthorized withdrawal in the amount of $689 was made from the reserve for replacements account. The Corporation should transfer ...

Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Comments on Finding and Each Recommendation: During the year ended June 30, 2023, an unauthorized withdrawal in the amount of $689 was made from the reserve for replacements account. The Corporation should transfer funds from the operating cash account in order to reimburse the reserve for replacements account for the unauthorized withdrawal. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation. On July 28, 2023, the Corporation transferred $689 from the operating cash account to reimburse the reserve for replacements account for the unauthorized withdrawal.

View Audit 7755 Questioned Costs: $1

Finding 5718 (2023-001)

None 2023

Lansing Elementary School District No. 158

IL

Reporting Subrecipient Monitoring

Condition: The School District did not comply with the requirements of filing period and quarterly reports by the due dates set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over financial reporting. Anticipated Date of Complet...

Condition: The School District did not comply with the requirements of filing period and quarterly reports by the due dates set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over financial reporting. Anticipated Date of Completion: June 30, 2024 Name of Contact Person: Mark Crotty, Assistant Superintendent for Business and Operations, CSBO Management Response: Management will work together with staff to verify that reporting deadlines are met moving forward.

View Audit 7732

Finding 5669 (2023-002)

Significant Deficiency 2023

Millington Community Schools

MI

School Nutrition Programs Internal Control / Segregation of Duties Subrecipient Monitoring

Recommendation: The District should put into place internal controls to ensure all steps of verification are completed by program management, including secondary review of the free and reduced rosters after the verification process has been completed. Action to be taken: The District concurs with th...

Recommendation: The District should put into place internal controls to ensure all steps of verification are completed by program management, including secondary review of the free and reduced rosters after the verification process has been completed. Action to be taken: The District concurs with the finding and will implement a review process to ensure students selected for the verification process are changed to the proper status. Additionally, the District will retain the proper documentation to support the verification process.

View Audit 7586

Finding 5664 (2023-001)

Material Weakness 2023

Millington Community Schools

MI

Questioned Costs School Nutrition Programs Subrecipient Monitoring

Recommendation: The District should put into place internal controls that ensure there is a process to verify the free and reduced students submit applications or be switched to full pay status in their software. Action to be taken: The District concurs with the finding and will put procedures in pl...

Recommendation: The District should put into place internal controls that ensure there is a process to verify the free and reduced students submit applications or be switched to full pay status in their software. Action to be taken: The District concurs with the finding and will put procedures in place to verify that free and reduced students all have applications on file and properly qualify for that status.

View Audit 7586 Questioned Costs: $1

Finding 5657 (2023-001)

Material Weakness 2023

Brevard Prevention Coalition INC

FL

Subrecipient Monitoring Material Weakness Period of Performance

2023-001 Cash Disbursement Review and Approval. BPC established its policies and procedures that included processes for proper approval of all transactions in September of 2023 during the audit for the previous year. The transactions without approval were all prior to the new policy and procedure. T...

2023-001 Cash Disbursement Review and Approval. BPC established its policies and procedures that included processes for proper approval of all transactions in September of 2023 during the audit for the previous year. The transactions without approval were all prior to the new policy and procedure. The organization continues to follow written policies and procedures for proper approval of all transactions posted in the general ledger.

View Audit 7575

Finding 5634 (2023-001)

Significant Deficiency 2023

Yosemite Community College District

CA

Special Tests & Provisions Student Financial Aid Subrecipient Monitoring

CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2023 Finding: Special Tests and Provisions - Gramm-Leach-Bliley Act (GLBA) -Student Information Security - Yosemite Community College District (the "District") did not have a designated individual responsible for implementing and monitoring the institution'...

CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2023 Finding: Special Tests and Provisions - Gramm-Leach-Bliley Act (GLBA) -Student Information Security - Yosemite Community College District (the "District") did not have a designated individual responsible for implementing and monitoring the institution's information and security program and did not have a written security program in place that addresses the minimum required elements as required under GLBA. Corrective actions taken or planned: The District has started the process of developing a job description for the creation of a position expected to be called the Chief Information Security Officer. The individual hired for this position will be directly responsible for coordinating the information security program, preparing a risk assessment that meets the requirements of 16 CFR 314.4{b), and document a safeguard for each risk identified. Anticipated completion date: June 30, 2024 Contact person responsible: Vice Chancellor of District Administrative Services Columbia

View Audit 7540

Finding 5618 (2023-001)

Material Weakness 2023

Cny Works, Inc.

NY

Subrecipient Monitoring Allowable Costs / Cost Principles Eligibility

Corrective Action Plan for FYE June 30, 2023 Finding 2023-001 Corrective Action Plan: Due to a series of circumstances such as high turnover at CNY Works in the youth department, including the departure of the Director of Youth Services at the end of the summer of 2022 and later the successor in th...

Corrective Action Plan for FYE June 30, 2023 Finding 2023-001 Corrective Action Plan: Due to a series of circumstances such as high turnover at CNY Works in the youth department, including the departure of the Director of Youth Services at the end of the summer of 2022 and later the successor in the middle of the Summer Youth Employment Program of 2023, youth department operating with one full-time employee and having a vacuum on direct leadership in the department where factors in which unfortunately led to this finding. CNY Work youth staff along with the Executive Director, Deputy Director and Director of Youth Services will review current policies and procedures to ensure these are operating effectively reflecting allowable activities and allowable costs (including hours worked by youth in the program) are allocated and charged accurately to the federal program. Underlining the importance of internal controls to ensure documents are signed by designated individuals to comply with requirements. The Director of Youth Services and Deputy Director will review timesheets, eligibility forms, and signatures, along with other requirements of the program to ensure internal control procedures are adequate and operating as intended. Finally, management will develop a method for monitoring the operational effectiveness of the applied internal controls on compliance and document any mitigating controls that are developed and implemented. Contact Person Responsible for Corrective Action Plan: Rosemary Avila-Ticio Executive Director, CNY Works Phone Number: 315-477-6901 Email: ravila@cnyworks.com Anticipated Completion Date of Corrective Action Plan: March 30, 2024

View Audit 7495

Finding 5611 (2023-002)

Material Weakness 2023

Argus Manor Association

WA

HUD Housing Programs Reporting Subrecipient Monitoring

Actions Taken or to be Taken: The Corporation has taken corrective action and has implemented policies and procedures for communicating rent changes to the compliance department for timely implementation and the accounting department for assessment of financial reporting impact. Whatever party rec...

Actions Taken or to be Taken: The Corporation has taken corrective action and has implemented policies and procedures for communicating rent changes to the compliance department for timely implementation and the accounting department for assessment of financial reporting impact. Whatever party receives the notification will be responsible for timely dissemination to the affected departments.

View Audit 7456

Finding 5555 (2023-002)

Significant Deficiency 2023

Special School District of St. Louis County

MO

Procurement, Suspension & Debarment Subrecipient Monitoring

Type: Significant Deficiency in Internal Control over Financial Reporting Recommendation: The District should implement processes to ensure revenue is recognition and reporting in the correct reporting period. Explanation of disagreement with audit finding: There is no disagreement with the audit fi...

Type: Significant Deficiency in Internal Control over Financial Reporting Recommendation: The District should implement processes to ensure revenue is recognition and reporting in the correct reporting period. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District has identified new processes to ensure all revenue is recognized in the correct reporting period. Name(s) of the contact person(s) responsible for corrective action: Deedra Sagerty Planned completion date for corrective action plan: December 31, 2023

View Audit 7386

Finding 5537 (2023-002)

Significant Deficiency 2023

Ave Maria University, Inc. and Subsidiaries

FL

Subrecipient Monitoring Eligibility Reporting § 200.328 § 200.329

The University filed four quarterly HEERF reports for the year that accurately reflected the spending and accounting of federal funds. The report in question is the annual report, which, by its design (it cannot be saved prior to submission, and the only way to print it is to print a screen shot of ...

The University filed four quarterly HEERF reports for the year that accurately reflected the spending and accounting of federal funds. The report in question is the annual report, which, by its design (it cannot be saved prior to submission, and the only way to print it is to print a screen shot of each of the 48 pages) makes review before submission extremely difficult. There were literally hundreds of entries in this report, and there were three errors, each of which reflected information that was reported accurately in the quarterly reports posted on the University’s website. Despite the unfortunate design constraints, the University will endeavor to identify a practical way to conduct a review of the annual report before submission next spring. Anticipated Completion Date: Continuing Responsible Contact Person: Eugene L. Munin

View Audit 7341

Finding 5531 (2023-001)

Significant Deficiency 2023

Draymont Housing Corporation

SC

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Finding #2023-001 Comments on the Finding and Each Recommendation: During the year ended September 30, 2023, the Corporation failed to make the required deposits to the reserve for replacement account. The management agent should transfer funds in the amount of $1,753 from the operating account in o...

Finding #2023-001 Comments on the Finding and Each Recommendation: During the year ended September 30, 2023, the Corporation failed to make the required deposits to the reserve for replacement account. The management agent should transfer funds in the amount of $1,753 from the operating account in order to bring the reserve for replacements account current. Action(s) taken or planned on the finding: Management agrees. Management deposited $1,753 on November 7, 2023. No further action is required..

View Audit 7323 Questioned Costs: $1

Finding 5529 (2023-004)

Significant Deficiency 2023

White Cloud Public Schools

MI

Cash Management Subrecipient Monitoring Significant Deficiency

This finding is caused by the District’s claiming more reimbursements than they had expended. The District is fully aware of this situation. The District is implementing additional procedures to ensure funds are requested to meet only the immediate cash needs of the federal programs. The person resp...

This finding is caused by the District’s claiming more reimbursements than they had expended. The District is fully aware of this situation. The District is implementing additional procedures to ensure funds are requested to meet only the immediate cash needs of the federal programs. The person responsible for the corrective action is Ed Canning, the superintendent. The anticipated completion date of the corrective action plan is immediately. The plan for monitoring adherence is the District will reconcile all federal expenditures prior to requesting reimbursements.

View Audit 7315

Finding 5497 (2023-003)

Material Weakness 2023

Lutheran Social Services of South Dakota

SD

Reporting Subrecipient Monitoring § 200.303

Finding 2023-003 Reporting Administration for Children and Families FFAL 93.566 Refugee and Entrant Assistance – State Administered Programs Finding Summary: a. The quarterly report ending December 2022 for the fiscal year award 2020 improperly excluded expenditures incurred of $85,000 relating to t...

Finding 2023-003 Reporting Administration for Children and Families FFAL 93.566 Refugee and Entrant Assistance – State Administered Programs Finding Summary: a. The quarterly report ending December 2022 for the fiscal year award 2020 improperly excluded expenditures incurred of $85,000 relating to the Services to Older Refugees set-aside services program. b. The semi-annual ORR6, covering the period of 4/1/2022 – 9/30/2022, was not submitted timely. c. The FFATA report filed for Sioux Falls School District included the incorrect Subaward Obligation/Action Date. Responsible Individuals: Nathan Beyer, Emily Lyons, Tim Jurgens Corrective Action Plan: a. Due to transitions in staffing, there was an error in the reporting of one quarterly report. It was not caught in the review process, but was corrected on the subsequent quarterly report. The process for completion and review of the quarterly reports will be reviewed to determine if any changes are necessary. b. The process and timing of reporting submissions will be reviewed with staff to ensure reports are submitted in a timely manner. c. FFATA reporting requirements will be reviewed to ensure management has the correct understanding of reporting terms. Anticipated Completion Date: December 31, 2023

View Audit 7260

Finding 5493 (2023-003)

Significant Deficiency 2023

Dodge County Housing Authority

WI

Subrecipient Monitoring Reporting

The Executive Director continues to work to assume this responsibility to ensure this is prepared accurately. Anticipated resolution with future submission. Contact Donna Braun at 920-386-2866 x 101.

View Audit 7248

Finding 4930 (2023-001)

None 2023

Beulah Heights University

GA

Student Financial Aid Subrecipient Monitoring Eligibility

Finding 2023-001 – U.S. Department of Education (USDE), Title IV Student Financial Aid Programs We observed the following conditions in c...

Finding 2023-001 – U.S. Department of Education (USDE), Title IV Student Financial Aid Programs We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs: 1. Two (2) out of 16 students tested did not have timely or accurate enrollment reporting to the National Student Loan Data System (NSLDS). 2. One (1) out of 16 students tested did not have a post withdrawal disbursement within the allotted days of the school’s withdrawal date determination. 3. One (1) out of 16 students tested did not have Title IV funds returned within the allotted days of the school’s withdrawal date determination. 4. One (1) out of 16 students received Title IV funding and was not charged for courses taken. The questioned cost is $124. The funds were subsequently returned to the USDE. 5. One (1) out of 16 students received a Pell grant greater than the amount for which the student was eligible. The questioned cost is $862. The funds were subsequently returned to the USDE. 6. Five (5) out of 16 students were selected for refund canceled check testing. There was no documentation provided to test signatures for two (2) of the students selected. All requested documents were subsequently provided. 7. One (1) out of 16 students tested was eligible for a Federal Direct Subsidized loan and was not awarded. 8. One (1) out of 16 students tested had an award letter that stated subsequent Title IV disbursements were available to the student and the subsequent disbursements were not awarded." The University should implement corrective actions to ensure that the above findings are resolved and do not recur in future periods. Corrective Actions – 1. NSLDS reporting is actively reconciled monthly with our third-party financial aid servicer and, as of November 16, 2023, the University confirmed 97.34% reported. The University will continue to actively monitor this reporting to ensure accuracy and timeliness. 2. Student Information System integration with third-party financial aid servicer’s system will allow the University to improve timing of drop notifications to ensure the third-party financial aid servicer is notified timely. The University will continue to monitor and review the process of withdrawal disbursement more thoroughly with the third-party financial aid processor to ensure that they are processed timely. 3. The University will monitor and review the process of returning Title IV funds to ensure that returns are processed timely. 4. The University has implemented a process that cross-checks enrollment with financial aid funding to identify and address situations in which students are inappropriately awarded Title IV funding. 5. The University is working with its third-party financial aid servicer to ensure Pell grants are awarded appropriately and within the amounts eligible. The University will ensure timely enrollment changes are sent to third-party financial aid servicer for any adjustments to aid eligibility. 6. The University has robust controls related to student refunds, and will continue to enforce these controls and retain the necessary documentation. 7. The University is working with its third-party financial aid servicer to ensure Federal Direct Subsidized Loans are awarded in all cases where appropriate. This is a unique situation where the FA software failed to recognize NSLDS information. The third-party financial aid servicer will monitor students closer until the system issue is resolved. 8. The Universiy is working with its third-party financial aid servicer to ensure Title IV disbursements, as outlined in award letters, are ultimately awarded.

View Audit 7158

Finding 4923 (2023-003)

Material Weakness 2023

Hannibal School District No. 60

MO

Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management § 200.302

The Hannibal School District received millions of one-time federal grant monies to assist with expenditures incurred as a result of the effects of the coronavirus pandemic. Although these funds were hugely helpful, minimal guidance was available. This is not a finding that has been presented to us i...

The Hannibal School District received millions of one-time federal grant monies to assist with expenditures incurred as a result of the effects of the coronavirus pandemic. Although these funds were hugely helpful, minimal guidance was available. This is not a finding that has been presented to us in the past. The school district has received federal and state grants annually that are reconciled to the appropriate project codes and this process will be diligently followed as in prior years. For example, the district was awarded the Immediate Responses Services grant in Fall 2023. The expenditure project codes for this grant have been provided by grant guidance and any and all expenditures will be coded using these expenditures codes. This should prevent any need for future journal entries moving forward. This process is an example of the systematic process that will be followed for all grants.

View Audit 7144

Finding 4867 (2023-001)

Material Weakness 2023

Mayfield Manor II

FL

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Oversight Agency for Audit, National Steelworkers Oldtimers Community Urban Development Company of Canton Two, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N Un...

Oversight Agency for Audit, National Steelworkers Oldtimers Community Urban Development Company of Canton Two, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: April 1, 2022 through March 31, 2023 The findings from the March 31, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number in the schedule. SECTION II/III - FINDINGS AND QUESTIONED COSTS – FINANCIAL STATEMENT AUDIT AND MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2023-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should comply with HUD regulations for timely renewal of the PRAC contract to ensure no interruptions in funding and ensure the monthly subsidy requests agree with HUD approved contracted rental rates. Action Taken: The Compliance Department is monitoring and tracking PRAC contract renewals. Going forward, reminders and follow-ups to deadlines will be sent to ensure the contract renewal is completed timely.

View Audit 7016 Questioned Costs: $1

Finding 4501 (2023-001)

None 2023

Trustees of Tufts College D/b/a Tufts University

MA

Subrecipient Monitoring § 200.332 § 200.501 § 200.521

2023-001 Subrecipient Monitoring Cluster: Research and Development Cluster (“R&D Cluster”) Grantor: Various - All R&D Cluster awards with subrecipients Award Name: Various - All R&D Cluster awards with subrecipients Award Year: FY2023 Assistance Listing Number: Various – All R&D Cluster awards with ...

2023-001 Subrecipient Monitoring Cluster: Research and Development Cluster (“R&D Cluster”) Grantor: Various - All R&D Cluster awards with subrecipients Award Name: Various - All R&D Cluster awards with subrecipients Award Year: FY2023 Assistance Listing Number: Various – All R&D Cluster awards with subrecipients Pass-through entities and ID Number: Various - All R&D Cluster awards with subrecipients Management acknowledges that certain subrecipient Uniform Guidance reports were not reviewed within a twelve-month period. Additionally, typos were included in risk assessment documentation for 4 of the 25 selections tested indicating a prior fiscal year Uniform Guidance report was reviewed. Following the identification of subrecipient Uniform Guidance findings where no follow-up was documented, the University communicated with the respective entities and determined that there was no impact to the University’s awards. By June 30, 2024, and on an annual basis, the University’s Post-Award office will review all subrecipient Uniform Guidance reports, consistently document report information, findings noted, and follow-up performed with the subrecipient, if necessary. The consolidated analysis will be reviewed by the Director of Post-Award Research Administration and the University Controller.

View Audit 7014

Finding 4494 (2023-002)

Significant Deficiency 2023

Lewis County C-1 School District

MO

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.302

This following is submitted as our management response to the audit finding regarding Allowable Costs Reporting in the District’s FY23 Audit. At the close of Fiscal Year 2023, the District submitted a payment request for federal ESSER reimbursement, encompassing eligible employee expenses spanning ...

This following is submitted as our management response to the audit finding regarding Allowable Costs Reporting in the District’s FY23 Audit. At the close of Fiscal Year 2023, the District submitted a payment request for federal ESSER reimbursement, encompassing eligible employee expenses spanning multiple years in accordance with ESSER guidelines. However, an administrative oversight became apparent, as the expense codes and ASBRs for the relevant years had not been amended to align with the represented expenditures. To address this, the District is undertaking a meticulous correction process through adjusting journal entries. This corrective action will ensure that the expense codes accurately reflect the corresponding project codes and Fiscal Year expenditures. Simultaneously, the ASBRs for the affected years will be resubmitted, aligning with the requisite financial standards. Looking ahead, the District is instituting a proactive measure to prevent recurrence. The superintendent, or a designated district representative, will verify that the District's accounting software records, as compiled by the District Bookkeeper, impeccably mirror the accurate totals for expense codes, incorporating the requisite accounting codes, including project codes. This validation will be a prerequisite before any future reimbursement request for federal funds is submitted, ensuring a heightened level of precision and compliance in financial reporting. These measures underscore the District's commitment to fiscal accountability, rectifying oversights, and fortifying internal controls to uphold the integrity of financial processes. The district will begin immediately implementing the revised proactive measures and is in the process of rectifying the noted issues with corrective journal entries. This process will be updated prior to January 15, 2024. Should you need anything further from the district, please do not hesitate to contact me.

View Audit 6979

Finding 4493 (2023-003)

Material Weakness 2023

University of Wisconsin Hospitals & Clinics Authority

WI

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303 § 200.317 § 200.318 § 200.319 § 200.320

Finding number: 2023-003; Finding: While testing the procurement requirement, we were able to test compensating controls, but noted that internal controls were not properly designed over the procurement requirement. Prior to receiving federal funding beginning in August 2022, the program conducted a...

Finding number: 2023-003; Finding: While testing the procurement requirement, we were able to test compensating controls, but noted that internal controls were not properly designed over the procurement requirement. Prior to receiving federal funding beginning in August 2022, the program conducted a request for proposal (RFP) process and began contracting with a vendor. When federal funding was obtained, the vendor was not reevaluated in accordance with the Uniform Guidance to ensure the procurement requirements were being met. In addition, we noted UW Health – Madison’s procurement policy documents do not include all of the information that is required by the Uniform Guidance. Correction actions taken or planned: UW Health will develop processes and procedures to ensure compliance with the Uniform Guidance. Vendors will be reevaluated for compliance with the Uniform Guidance prior to being charged to any grant. Anticipated completion Date: June 2024; UW Health employees responsible for Corrective Action Plan: James Hood, Director of Procurement Services, and Sara Schiek, Manager of Procurement Services

View Audit 6977

Corrective Action Plans

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