Corrective Action Plans

Finding 42623 (2022-007)

Significant Deficiency 2022

PR

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.327

MUNICIPALITY OF TOA ALTA CORRECTIVE ACTION PLAN SINGLE AUDIT REQUIREMENTS AS OF JUNE 30, 2022 FINDING 2022-007: U.S. DEPARTMENT OF THE TREASURY CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS (ALN 21.027) PASS-THROUGH P.R. FISCAL AGENCY AND FINANCIAL ADVISORY AUTHORIT...

MUNICIPALITY OF TOA ALTA CORRECTIVE ACTION PLAN SINGLE AUDIT REQUIREMENTS AS OF JUNE 30, 2022 FINDING 2022-007: U.S. DEPARTMENT OF THE TREASURY CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS (ALN 21.027) PASS-THROUGH P.R. FISCAL AGENCY AND FINANCIAL ADVISORY AUTHORITY PROCUREMENT SUSPENSION & DEBARMENT (I) SIGNIFICANT DEFICIENCY AND NONCOMPLIANCE Corrective Action: We are going to prepare written policies and procedures in accordance with Uniform Guidance. Statement of Concurrence and Responsible Persons:We concur with the auditors' finding. Kristian Rivera Santiago, Finance Director Implementation Date: May 31, 2023. See Corrective Action Plan for chart/table

View Audit 48461

Finding 42620 (2022-005)

Significant Deficiency 2022

Municipality of Toa Alta

PR

Subrecipient Monitoring Reporting Significant Deficiency

MUNICIPALITY OF TOA ALTA CORRECTIVE ACTION PLAN SINGLE AUDIT REQUIREMENTS AS OF JUNE 30, 2022 FINDING 2022-005: U.S. DEPARTMENT OF THE TREASURY CORONAVIRUS RELIEF FUND (ALN 21.019) PASS-THROUGH P.R. DEPARTMENT OF TREASURY REPORTING - SPECIAL REPORTING...

MUNICIPALITY OF TOA ALTA CORRECTIVE ACTION PLAN SINGLE AUDIT REQUIREMENTS AS OF JUNE 30, 2022 FINDING 2022-005: U.S. DEPARTMENT OF THE TREASURY CORONAVIRUS RELIEF FUND (ALN 21.019) PASS-THROUGH P.R. DEPARTMENT OF TREASURY REPORTING - SPECIAL REPORTING (L) SIGNIFICANT DEFICIENCY AND NONCOMPLIANCE Corrective Action: The Finance Director is aware of the compliance requirement. We gave instructions to the accounting staff to maintain a dateline control sheet to ascertain that required reports for all grants were submitted within the due date. Statement of Concurrence and Responsible Persons: We concur with the auditors' finding. Kristian Rivera Santiago, Finance Director Implementation Date: April 30, 2023. See Corrective Action Plan for chart/table

View Audit 48461

Finding 42613 (2022-003)

Material Weakness 2022

National League of Cities

DC

Subrecipient Monitoring

NATIONAL LEAGUE OF CITIES CORRECTIVE ACTION PLAN For the Year Ended September 30, 2022 U.S. DEPARTMENT OF COMMERCE National League of Cities submits the following corrective action plan for the year ended September 30, 2022. Independent Public Accounting Firm: MARCUM LLP 1899 L Street NW, Suite...

NATIONAL LEAGUE OF CITIES CORRECTIVE ACTION PLAN For the Year Ended September 30, 2022 U.S. DEPARTMENT OF COMMERCE National League of Cities submits the following corrective action plan for the year ended September 30, 2022. Independent Public Accounting Firm: MARCUM LLP 1899 L Street NW, Suite 850 Washington, DC 20036 Audit Period: The findings from the September 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding No. 2022-003: Reporting ? Compliance Finding and Material Weakness in Internal Control Over Compliance ALN 11.307 ? Economic Adjustment Assistance, Grant Period: January 1, 2022 to September 30, 2022, Grant Number ED22HDQ3070070 Criteria Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA), prime recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). The prime recipient is required to file a FFATA subaward report by the end of the month following the month in which the prime recipient awards any sub-grant greater than or equal to $30,000. Condition and Context The League did not file a FFATA subaward report for its three subrecipients timely. All FFATA sub-award reports were filed after September 30, 2022, which was more than a month after the League awarded its subrecipients with grants more than $30,000. Recommendation It was recommended that the League implement procedures and enhance internal controls to ensure appropriate and timely compliance with all applicable federal regulations. Action Taken: NLC took the following corrective actions that addressed the noncompliance within the performance period of the subject cooperative agreement: (1) Uploaded all the required subaward data on FSRS.gov on November 13, 2022; (2) Institute a standard checklist procedure associated with issuance or modification of subaward agreements to determine possible applicability of the subaward reporting requirement. _______________ Contact Person Responsible for Corrective Action: Michael Terseck, Chief Financial Officer If the US Department of Commerce has questions regarding this plan, please call Michael Terseck, Chief Financial Officer, (202)329-6358. Sincerely, Michael Terseck Chief Financial Officer National League of Cities

View Audit 38790

Finding 42612 (2022-001)

Material Weakness 2022

Scripps Health and Affiliates

CA

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Subrecipient Monitoring

Finding 2022-001: Additional internal controls to ensure payroll expenditures are reviewed were implemented in late FY22 by adopting a new approach to ensure compliant timekeeping. The new approach includes the following steps: ? Revised the current timekeeping policy to clarify employee and mana...

Finding 2022-001: Additional internal controls to ensure payroll expenditures are reviewed were implemented in late FY22 by adopting a new approach to ensure compliant timekeeping. The new approach includes the following steps: ? Revised the current timekeeping policy to clarify employee and manager responsibilities ? Modified failure to comply provisions ? Deployed educational programs for both management and staff ? Reviewed/improved Kronos Time and Attendance system automated notifications ? Made training resources available to management and staff via our Scripps intranet site Leadership monitors policy compliance by individual employee and manager via systemwide reporting on a biweekly basis. Contact person: Eric Cole Expected Completion Date: Completed ? September 2022

View Audit 40148

Finding 42610 (2022-001)

Material Weakness 2022

North Mason School District No. 403

WA

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, equipment, procurement and restricted purpose requirements. Name, address, and telephone of District contact person: Dan King 250 E Campus ...

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, equipment, procurement and restricted purpose requirements. Name, address, and telephone of District contact person: Dan King 250 E Campus Dr. Belfair, WA 98528 (360) 277-2107 Corrective action the auditee plans to take in response to the finding: The following corrective actions are being implemented in response to the finding: 1. Implement a Resource Manager The District has purchased an asset management software to use as a tool to ensure compliance regarding tracking district assets, including laptop computers and other technology devices purchased using ECF funds. The software will provide the District with a centralized tracking system for our technology inventory. When laptops are distributed to school buildings for distribution, the software will be used when checking them out to students and staff using a unique asset tag number. With this software, the district will be able to match laptops and devices to individual students and the historical checkout, maintenance, and assigned location data will be available on all devices in our system and can be available at any time. A student will be issued only one device at a time. 2. Improve Use of Asset Tags The District already places asset tags on high value assets such as equipment and technology devices. Improvements being made include using a unique tag color of asset tag, and using ?ECF? as the first three digits in the asset tag number for technology devices purchased using ECF funds. 3. Procurement and Piggybacking The District is putting the following action steps in place to ensure compliance when entering an interlocal agreement and piggybacking: a. Review of all related board policies and procedures and follow them when procuring goods and services. b. Evaluate all procurement options to determine of piggybacking is the best option, c. Follow the SAO Guide: Piggybacking Under Washington State Law and follow all state law when procuring goods and services. d. Use the piggybacking checklist found in the SAO Guide. e. Pay particular attention to special guidelines and compliance rules for piggybacking when using federal funds. f. Consult with our legal representatives for additional guidance when needed g. Maintain all documentation supporting method of procurement of goods and services. Anticipated date to complete the corrective action: 1. An asset management software has already been purchased and will be implemented with all new technology assets starting with technology devices being distributed to schools this summer. School Library Technicians will be provided training at the start of the new school year in September 2023. 2. An order has already been placed for a new set of asset tags with the series of tag numbers beginning with ?ECF.? 3. The Assistant Superintendent of Finance and Operations, the IT Director, and Maintenance Director, will meet together in July 2023 to review district?s procurement policies and procedures, review the SAO?s Piggybacking Guide and checklist, and review the other procurement guides and resources found in the Resource Library on the SAO website.

View Audit 39523 Questioned Costs: $1

Finding 42569 (2022-001)

None 2022

City of Watsonville

CA

Subrecipient Monitoring Reporting

FEDERAL AWARD FINDINGS - CURRENT YEAR ?Finding reference number: 2022-001?Assistance Listing Number: 14.218?Assistance Listing Title: Community Block Development Grant Coronavirus (COVID19)?Name of Federal Agency: Department of Housing and Urban Development.?Fiscal Year of Initial Finding: 2022?Name...

FEDERAL AWARD FINDINGS - CURRENT YEAR ?Finding reference number: 2022-001?Assistance Listing Number: 14.218?Assistance Listing Title: Community Block Development Grant Coronavirus (COVID19)?Name of Federal Agency: Department of Housing and Urban Development.?Fiscal Year of Initial Finding: 2022?Name(s) of the contact person: Marissa Duran?Corrective Action Plan: The City is going to send the monitoring letter to the subrecipient as soon as possible. Also going forward, we have notified the program manager and her supervisor of this requirement for both continuous and one-time subrecipients. ?Anticipated Completion Date: June 30, 2023

View Audit 39729

Finding 42516 (2022-001)

Material Weakness 2022

Clarkston School District No. J250-185

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Clarkston School District No. J250-185 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Fede...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Clarkston School District No. J250-185 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Randy Lybyer, Director of Financial Services 1294 Chestnut Street Clarkston, WA 99403-0070 (509) 769-5538 Corrective action the auditee plans to take in response to the finding: The Clarkston School District welcomes the State Auditor?s Office review of federal wage rate requirements in our use of federal funds for the Grantham Elementary HVAC construction project. We agree with the auditor?s findings that our internal control structure was inadequate to ensure compliance with wage rate requirements. The following internal control processes have been implemented effective immediately. 1. Identify public works projects and other contracts that require compliance with federal wage rate requirements through regular communication with District administrators and maintenance/operations management staff. 2. Complete and enhance the Districts contracts checklists for agreements entered into with contractors, agencies or purchasing cooperatives for the contraction of public works projects. 3. Consult with ESD, OSPI, and SAO to assure proper and complete terms are included in agreement documentation. 4. Collect and review weekly Certified Payroll Reports from contractors and subcontractors upon commencement of applicable projects until completion. 5. Confirmation of receipt and review of Certified Payroll Reports shall be verified prior to vendor payments. A contributing factor to this internal control weakness was turnover in key compliance positions during the time the contracts were being processed and construction was commencing. Anticipated date to complete the corrective action: Immediately

View Audit 38833

Finding 42514 (2022-002)

None 2022

Mutual Hsg Assoc of So Central Ct Dba Neighborworks New Horizons

CT

Subrecipient Monitoring Eligibility Reporting

CORRECTIVE ACTION PLAN Audit Finding Reference: 2022-001 Planned Corrective Action: The Finance Department will work with a consultant to update the Policies and Procedures manual to be in line with best practices. We have implemented additional software modules to improve accuracy and efficiency ...

CORRECTIVE ACTION PLAN Audit Finding Reference: 2022-001 Planned Corrective Action: The Finance Department will work with a consultant to update the Policies and Procedures manual to be in line with best practices. We have implemented additional software modules to improve accuracy and efficiency in financial reporting. Finance added new hires towards the latter part of 2022 and management will provide training and professional development for the team. We are planning on completing a hard close for the period ending June 2023 and will consult with Cohn Reznick upon completion in Fall 2023. Our long-term goals are to conduct monthly and quarterly closes on all properties going forward. Name of Contact Person: Arlene Lawrence, CFO, arlene@nwnh.net, 203-562-4514 Anticipated completion date: November 2023 Audit Finding Reference: 2022-002 Planned Corrective Action: Our Property Management team worked with the tenant to bring the recertifications up to date. The recertification is now in compliance with the HOME Investment Partnerships Program. Name of Contact Person: Tom Cruess, President/CEO, tom@nwnh.net, 203-562-4514 Anticipated completion date: July 12, 2023

View Audit 38691

Finding 42510 (2022-004)

Material Weakness 2022

Oklahoma Association of Community Action Agencies, Inc.

OK

Subrecipient Monitoring

Corrective Action Plan Prepared by: Amanda Ewing, Executive Director Corrective Action Plan for this finding will be overseen by Executive Director and Office and Programs Manager and is already complete. A plan for compliance with this requirement was adopted by the Association on 10/1/2022. S...

Corrective Action Plan Prepared by: Amanda Ewing, Executive Director Corrective Action Plan for this finding will be overseen by Executive Director and Office and Programs Manager and is already complete. A plan for compliance with this requirement was adopted by the Association on 10/1/2022. Subrecipients of all current (FY23) grants are being monitored as required.

View Audit 38274

Finding 42496 (2022-001)

Significant Deficiency 2022

Unity House of Troy, INC

NY

Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency

To: Heather R. Lewis, Partner, MMB+CO From: Stacey Faulisi, CFO Re: Corrective Action Plan (CAP) Date: 7/24/23 Heather, Unity House is in agreement with the finding noted above. Given the finding on our single audit, we have developed the following, comprehensive CAP to decrease the likelihood of...

To: Heather R. Lewis, Partner, MMB+CO From: Stacey Faulisi, CFO Re: Corrective Action Plan (CAP) Date: 7/24/23 Heather, Unity House is in agreement with the finding noted above. Given the finding on our single audit, we have developed the following, comprehensive CAP to decrease the likelihood of any future findings, similar to those found by your audit. Finding 2022-001, Payments to Subrecipients (24 CFR section 576.203) Status: Corrective Action in Progress Planned Action: Prior to the findings noted in this audit, Unity House procured a comprehensive grants management software package. One of the intents of this software is to streamline the processes related to payments associated with every grant Unity House holds. In July 2023, procedures for tracking and processing subrecipient payments were updated. Dates related to internal approvals, receipt of final invoices, and payments issued to subrecipients will be tracked in our grants management system (anticipated to go live in August 2023). Quarterly reports will be generated in the system to monitor compliance. Additionally, a Subrecipient Check Request Form, which prompts a check to be cut by Unity House within two business days, has been created and will be submitted by the Unity House Subaward Manager upon receipt of final invoices. Responsible Party: Stacey Faulisi, CFO Completion Date: October 1, 2023 (full implementation), November 1, 2023 (complete first quarterly fidelity review)

View Audit 39157

Finding 42475 (2022-004)

None 2022

Gloucester City School District

NJ

Subrecipient Monitoring

Recommendation Number - 2022-004; Corrective Action Required by the Board - Grant amounts recorded in the school district's budget report must be in agreement with the State of New Jersey Department of Education EWEG System; Method of Implementation - District financial reports will be updated when ...

Recommendation Number - 2022-004; Corrective Action Required by the Board - Grant amounts recorded in the school district's budget report must be in agreement with the State of New Jersey Department of Education EWEG System; Method of Implementation - District financial reports will be updated when Federal Grant budget amendments are made, ensuring all records are in agreement; Person Responsible for Implementation - School Business Administrator; Planned Completion Date of Implementation - 06/30/2023.

View Audit 38674

Finding 42474 (2022-002)

Significant Deficiency 2022

Fund for Public Health in New York, Inc.

NY

Procurement, Suspension & Debarment Subrecipient Monitoring Reporting

Finding 2022?002 Reporting Corrective Action Plan: To ensure timely and accurate reporting of subaward data as required under the Federal Funding Accountability and Transparency Act (FFATA), the Fund will update its internal procedures to enhance tracking and monitoring. This will include requiring...

Finding 2022?002 Reporting Corrective Action Plan: To ensure timely and accurate reporting of subaward data as required under the Federal Funding Accountability and Transparency Act (FFATA), the Fund will update its internal procedures to enhance tracking and monitoring. This will include requiring that the FFATA reports are prepared and then reviewed by the preparer?s supervisor prior to submission. The Fund will also ensure that appropriate staff are notified and trained on the requirements and updated process. Management will monitor this issue regularly during the year to ensure compliance. Person Responsible for Correction Action: Rebecca Adeskavitz, Chief Operating Officer Projected Date of Completion: This corrective action plan will be implemented immediately in response to the Auditor?s recommendation.

View Audit 38318

Finding 42469 (2022-001)

Significant Deficiency 2022

Bloomfield College

NJ

Student Financial Aid Reporting Subrecipient Monitoring

The office of the Registrar will work with the academic administration to increase faculty education on the importance of timely reporting on non-attendance, to include a presentation at Faculty Orientation. Additionally, communications to all faculty will be sent at the census period and mid-point ...

The office of the Registrar will work with the academic administration to increase faculty education on the importance of timely reporting on non-attendance, to include a presentation at Faculty Orientation. Additionally, communications to all faculty will be sent at the census period and mid-point of the term, reminding them of the attendance policy and reporting requirements. Lastly, Division Chairs and Vice President of Academic Affairs will be sent a list of non-compliant reporting faculty for follow-up at week 3 and week 9.

View Audit 38359

Finding 42446 (2022-002)

Material Weakness 2022

Lighthouse Central Florida, Inc.

FL

Subrecipient Monitoring Material Weakness Reporting

U.S. Department of Housing and Urban Development Lighthouse Central Florida, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit period: October 1, 2021 ? September 30, 2022 The findings from the schedule of findings and questioned costs are...

U.S. Department of Housing and Urban Development Lighthouse Central Florida, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit period: October 1, 2021 ? September 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. U.S. Department of Housing and Urban Development 2022 - 002 Community Development Block Grants? Assistance Listing No. 14.218 Recommendation: Lighthouse Central Florida, Inc. should submit its performance reporting as noted in the agreements with pass-through agencies. Additionally, Lighthouse Central Florida, Inc. should implement and internal review process before the information is submitted to the pass-through agencies. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Lighthouse Central Florida, Inc. is communicating with pass-through agencies to ensure that reporting requirements are clear and the agency is submitting performance reporting accurately and on-time. Lighthouse Central Florida, Inc. is performing a review of its internal process and designating internal review procedures to ensure future compliance. Name of the contact person responsible for corrective action: Christina Carrier, Vice President of Finance Planned completion date for corrective action plan: March 31, 2023 If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Christina Carrier at 407-898-2483.

View Audit 40120

Finding 42445 (2022-001)

Material Weakness 2022

Eastmont School District No. 206

WA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, and restricted purpose requirements. Name, address, and telephone of District contact person: Caryn Metsker, Director of Financial Service...

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, and restricted purpose requirements. Name, address, and telephone of District contact person: Caryn Metsker, Director of Financial Services 800 Eastmont Avenue East Wenatchee, WA 98802-4443 509-888-4686 Corrective action the auditee plans to take in response to the finding: The District does not concur with the finding or questioned costs. SAO reviewed various types of documentation and chose not to accept any documentation presented by the District to even consider reducing questioned costs. The standard of documentation required by SAO to satisfy ?unmet? need in would have been hard to meet even if the District hadn?t been in the midst of a pandemic. The District has internal controls over asset inventory and provided equipment only to students and staff with unmet needs, and all costs were allowable, reasonable and necessary. We look forward to working with the FCC or other appropriate agency to resolve this finding and we appreciate the guidance that was provided by the FCC, as noted below. Guidance from the FCC Devices for remote learning could also be used at school. During the pandemic in Washington State we experienced times when classrooms, schools and or districts were closed by health department and state regulations because of outbreaks. Districts had to be prepared to support remote learning each day with constantly changing guidance on who was allowed to be in person. The following guidance from the Federal Communications Commission, titled ?Emergency Connectivity Fund Common Misconceptions?, ?Misconception #2: If schools have returned to in-class instruction for the upcoming school year, they are not eligible to participate. Answer: This is false. Equipment and services provided to students or school staff who would otherwise lack sufficient access to connected devices, and/or broadband internet access connection while off campus are eligible for Emergency Connectivity Fund Support.? From the Federal Communications Commission Order FCC-CIRC21-93-043021, question 77: ?We think schools are in the best position to determine whether their students and staff have devices and broadband services sufficient to meet their remote learning needs, and we recognize that they are making such decisions in the midst of a pandemic. We, therefore, will not impose any specific metrics or process requirements on those determinations.? And from question 51: ?...we are sensitive to the need to provide some flexibility during this uncertain time. If those connected devices were purchased for the purpose of providing students...with devices for off-campus use consistent with the rules we adopt today, we will not prohibit such on-campus use.? Anticipated date to complete the corrective action: N/A

View Audit 39597 Questioned Costs: $1

Finding 42428 (2022-003)

Material Weakness 2022

Clark-Pleasant Community School Corporation

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303

FINDING 2022-003 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Austin Fruits Contact Phone Number: 317-535-7579 Views of Responsible Official: We concur with the finding that there was not an effective internal control system in place to ensure compliance with...

FINDING 2022-003 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Austin Fruits Contact Phone Number: 317-535-7579 Views of Responsible Official: We concur with the finding that there was not an effective internal control system in place to ensure compliance with the Reporting requirement in the COVID-19 ESSER grants. Description of Corrective Action Plan: The school corporation will implement an internal control of dual signatures on all reporting related to the ESSER and GEER grants. This will provide an extra layer of oversight to ensure complete accuracy with reporting. Anticipated Completion Date: 4/30/23

View Audit 40116

Finding 42426 (2022-001)

Material Weakness 2022

Clark-Pleasant Community School Corporation

IN

Subrecipient Monitoring Eligibility Material Weakness § 200.303

FINDING 2022-001 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Austin Fruits Contact Phone Number: 317-535-7579 Views of Responsible Official: We concur with the finding that there was not an effective control system in place to ensure the correct information ...

FINDING 2022-001 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Austin Fruits Contact Phone Number: 317-535-7579 Views of Responsible Official: We concur with the finding that there was not an effective control system in place to ensure the correct information entered in the Eligible Schools Summary section in the Title I application for Nonpublic schools was accurate. Description of Corrective Action Plan: The school corporation will work with the non-public schools within our district to implement a set of procedures to ensure the accuracy in reporting poverty counts in the Title I application. Anticipated Completion Date: 4/30/23

View Audit 40116

Finding 42422 (2022-001)

Significant Deficiency 2022

East Waco Innovative School Development, Inc. Charter Holder for Rapo

TX

Subrecipient Monitoring Cash Management

Finding: 2022-001 84.425U - ARP ESSER Criteria: The School should only request funds for reimbursement that relate to qualifying expenditures. Condition: The School utilizes a software to track all allowable expenses incurred during the period for reimbursement. Cause: During the year ended August ...

Finding: 2022-001 84.425U - ARP ESSER Criteria: The School should only request funds for reimbursement that relate to qualifying expenditures. Condition: The School utilizes a software to track all allowable expenses incurred during the period for reimbursement. Cause: During the year ended August 31, 2021, the School incorrectly submitted for reimbursement $78,606 in excess of qualifying expenditures. Effect: The School submitted for reimbursement and recognized federal awards revenue in excess of qualifying expenditures for the year ended August 31, 2021. Correspondingly, the School reduced the amount of expenditures submitted for reimbursement for the year ended August 31, 2022. Questioned cost: No questioned costs requiring disclosure. Recommendation: We recommend that management perform a detailed review of expenditures before submitting for reimbursement to ensure that all expenditures submitted are allowable. Views of responsible officials: RAPS agrees with the above finding. Corrective Action Plan: RAPS has put into place a procedure in which the bookkeeper will prepare the monthly federal reimbursement requests and provide a reconciling report and general ledger report to the CFO for review and verification of costs before the reimbursement request is submitted to TEA for payment. 1020 Elm Ave Waco, Texas 76704 11 (254) 754-8000 ***.rapoportacademy.org

View Audit 38562

Finding 42421 (2022-002)

Significant Deficiency 2022

Bennett College

NC

Subrecipient Monitoring Significant Deficiency

Finding Number: 2022-002 Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: A comprehensive GLBA audit was completed by Oculus IT in November 2022. Subsequently, a corrective action plan was established and prioritized. Several corrective actions have been completed and the remaind...

Finding Number: 2022-002 Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: A comprehensive GLBA audit was completed by Oculus IT in November 2022. Subsequently, a corrective action plan was established and prioritized. Several corrective actions have been completed and the remainder are scheduled to be completed on or before December 31, 2022. Person(s) Responsible for the Corrective Action Plan: Mondrail Myrick, Director of Information Technology & Greg Hodges, Chief Financial Officer Anticipated Date of Completion: December 31, 2022.

View Audit 38817

Finding 42406 (2022-003)

Significant Deficiency 2022

Homeless Assistance Leadership Organization, Inc.

WI

Allowable Costs / Cost Principles Subrecipient Monitoring Reporting § 200.302

Views of Responsible Officials: Management agrees with the finding and will provide additional training and implement procedures to ensure the grant tracking spreadsheets are reviewed appropriately.

View Audit 38559

Finding 42395 (2022-002)

Material Weakness 2022

Mary M Knight School District No. 311

WA

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking

Finding ref number: 2022-002 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Laurie Seymour, Business Manager 2987 W Matlock Brady Rd. Elma, WA 98541 Corrective action ...

Finding ref number: 2022-002 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Laurie Seymour, Business Manager 2987 W Matlock Brady Rd. Elma, WA 98541 Corrective action the auditee plans to take in response to the finding: The Mary M. Knight School District will ensure certified payrolls are reviewed prior to issuing payments to comply with procurement requirements. Anticipated date to complete the corrective action: 5/25/2023

View Audit 38459

Finding 42390 (2022-001)

Material Weakness 2022

Mary M Knight School District No. 311

WA

School Nutrition Programs Procurement, Suspension & Debarment Subrecipient Monitoring

Finding ref number: 2022-001 Finding caption: The District?s internal controls were inadequate for ensuring compliance with federal procurement requirements. Name, address, and telephone of...

Finding ref number: 2022-001 Finding caption: The District?s internal controls were inadequate for ensuring compliance with federal procurement requirements. Name, address, and telephone of District contact person: Laurie Seymour, Business Manager 2987 W Matlock Brady Rd. Elma, WA 98541 Corrective action the auditee plans to take in response to the finding: The Mary M. Knight School District will implement controls to ensure they comply with procurement requirements. Anticipated date to complete the corrective action: 5/25/2023

View Audit 38459

Finding 42383 (2022-001)

None 2022

Town of Eaton, Colorado

CO

Procurement, Suspension & Debarment Subrecipient Monitoring

Contact Person: Faith Smith, Finance Director Corrective Action Planned: Will check sam.gov and will also let our attorney know to include it in the contract.

View Audit 39630

Finding 42365 (2022-001)

Material Weakness 2022

Kitsap County

WA

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.318

Finding ref number: 2022-001 Finding caption: The County did not have adequate internal controls for ensuring compliance with federal procurement requirements. Name, address, and telephone of County contact person: Susanne Yost, Financial Manager Office of the Kitsap County Auditor Financial...

Finding ref number: 2022-001 Finding caption: The County did not have adequate internal controls for ensuring compliance with federal procurement requirements. Name, address, and telephone of County contact person: Susanne Yost, Financial Manager Office of the Kitsap County Auditor Financial Services Division 614 Division Street, MS-31 Port Orchard, WA 98366 (360) 337-4672 Corrective action the auditee plans to take in response to the finding: We thank the State Auditor?s Office for their comments and recommendations. The director responsible for authorizing purchases for the Emergency Management Department during the review period is no longer with the County. The function of Emergency Management is being restructured to provide for direct County oversight and supervision. Rather than reporting to a board of officials across multiple government agencies, the Department will be solely a County function with services provided to other agencies through interlocal agreements. A new director will be required to follow the forthcoming structure, including compliance and monitoring with County internal controls. The declaration of emergency resolution for Covid response under which the previous director made purchases has been repealed, and any subsequent emergency declarations will be closely managed regarding procurement. Additionally, employee training will be enhanced during emergency responses going forward regarding County purchasing and internal controls. Anticipated date to complete the corrective action: December 31, 2023

View Audit 39582

Finding 42268 (2022-004)

Material Weakness 2022

University of Puerto Rico

PR

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Management Response: The UPR concurs with this finding. The UPR received these funds through the Puerto Rico Central Government. The Puerto Rico Fiscal Agency and Financial Advisory Authority required UPR to submit a report every first and third Friday of every month to inform the total accumulat...

Management Response: The UPR concurs with this finding. The UPR received these funds through the Puerto Rico Central Government. The Puerto Rico Fiscal Agency and Financial Advisory Authority required UPR to submit a report every first and third Friday of every month to inform the total accumulated expenses. If the new report did not have changes from the previous report our Institution was required to just send an email saying ?No changes from the previous report? and no additional report had to be submitted. ? For the 04/01/22 exception, the report was sent on 04/08/22, but there were no changes from the prior report submitted ? For the 05/20/22 exception, the employee in charge of this task was on vacation. We will designate another employee to ensure compliance with the reporting deadlines. Thus, we will have two employees verifying that the reports are ready to submit on time and one of them can substitute the other one when he is on vacation. Responsible Person or Office: Finance Office at Central Administration. Timeline: 2024

View Audit 41413

Corrective Action Plans

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