Corrective Action Plans

Finding 83097 (2022-001)

Significant Deficiency 2022

Howard County

MD

Reporting Subrecipient Monitoring Significant Deficiency § 200.303

Howard County respectively submits the following corrective action plan for the year ended June 30, 2022. 2022-001 Federal Agency: Department of Housing and Urban Development Federal Program Name: CDBG Entitlement Grant Cluster ALN: 14.218 Award Number: B-18-UC-24-0012, B-19-UC-24-0012, B20-UW-24-00...

Howard County respectively submits the following corrective action plan for the year ended June 30, 2022. 2022-001 Federal Agency: Department of Housing and Urban Development Federal Program Name: CDBG Entitlement Grant Cluster ALN: 14.218 Award Number: B-18-UC-24-0012, B-19-UC-24-0012, B20-UW-24-0012, B20-UC-24-0012, B- 21-UC- 24-0012 Compliance Requirement: Reporting ? Federal Funding Accountability and Transparency Act (FFATA) Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Prior Year Finding: No Criteria: Compliance: Per the Federal Funding Accountability Transparency Act (FFATA), prime(direct) 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). Reports must be filed in FSRS 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. If the initial award is below $30,000 but subsequent grant modifications result in a total award equal to or over $30,000, the award will be subject to the reporting requirements as of the date the award exceeds $30,000. If the initial award equals or exceeds $30,000 but funding is subsequently de-obligated such that the total award amount falls below $30,000, the award continues to be subject to FFATA reporting requirements. The following key data elements must be reported: Sub awardee Name and Data Universal Numbering System (DUNS) number; Amount of Subaward (inclusive of modifications); Subaward Obligation/Action Date; Date of Report Submission; Subaward Number; Project Description; and Names and Compensation of Highly Compensated Officers. (Names and Compensation of Highly Compensated Officers must only be reported when the entity in the preceding fiscal year received 80 percent or more of its annual gross revenues in Federal awards; and $30,000,000 or more in annual gross revenues from Federal awards; and the public does not have access to this information about the compensation of the senior executives of the entity through periodic reports filed under section 2 Howard County Government, Calvin Ball County Executive www.howardcountymd.gov 13(a) or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. ?? 78m(a), 78o(d)) or section 6104 of the Internal Revenue Code of 1986.) Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non- Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: The County did not accurately report required subaward information to FSRS for firsttier subawards of $30,000 or more. Questioned Costs: None Cause: The County?s policies and procedures were not sufficient to ensure that the required subaward information was reported to FSRS. Internal controls did not prevent or detect the errors. Effect: Subawards were not reported in FSRS in accordance with FFATA requirements. Recommendation: We further recommend the County to develop controls and procedures to ensure that all required subawards are reported accurately and timely to FSRS. Views of Responsible Officials: The County agrees with the finding and recommendation. The staff of the Howard County Department of Housing & Community Development (DHCD) will implement a process to ensure that FSRS reporting is completed no later than the end of the month following the month a sub award agreement has been executed. Action taken in response to the finding: DHCD obligates subawards on the date a grant agreement has been fully executed with a subrecipient. To ensure that the required subaward information is reported to FSRS accurately and in a timely manner, an internal process has been established where the FSRS reporting will be completed on or about the same time as the fully executed grant agreement is received. The DHCD Home Program Specialist will be responsible for submitting the FFATA report in FSRS. Name of contact person (s) responsible for the corrective action plan: Maggie Carnegie/ Elizabeth Meadows ? Howard County Department of Housing & Community Development Planned completion date for the corrective action plan: June 30, 2023

View Audit 77645

Finding 83025 (2022-005)

Material Weakness 2022

El Paso County School District #22

CO

Allowable Costs / Cost Principles Subrecipient Monitoring Reporting

2022-005 Activities Allowed or Unallowed, and Allowable Costs and Cost Principles for Education Stabilization Fund Federal program: ALN 84.425U&D Education Stabilization Fund Federal agency: U.S. Department of Education Pass-through entity: Colorado Department of Education Criteria: A...

2022-005 Activities Allowed or Unallowed, and Allowable Costs and Cost Principles for Education Stabilization Fund Federal program: ALN 84.425U&D Education Stabilization Fund Federal agency: U.S. Department of Education Pass-through entity: Colorado Department of Education Criteria: A non-federal grant recipient should set reasonable budgets for programs to minimize incentives to miscode expenses. The recipient should compare budgeted and actual allowable costs and investigate variances where applicable. Condition: While the Organization created a budget for overall activities, they did not input the budget into their accounting system or create an outside tool to track actual grant expenditures with the budget. Management Response and Planned Corrective Actions Criteria: Management agrees with this finding and is working on implementing a budget to actual reporting process. Responsibility for Corrective Action: Christina Vetromile, Business Manager Anticipated Completion Date: Summer 2023

View Audit 76242

Finding 79245 (2022-006)

Significant Deficiency 2022

Brevard Homeless Coalition

FL

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303 § 200.320

SD 2022-006 Subrecipient Procurement Policy Recommendation: Prior to approving funding to a subrecipient, and annually thereafter, the Organization should require subrecipients to submit procurement policies which ensure competitive procurement and the use of vendors who are not suspended or debarr...

SD 2022-006 Subrecipient Procurement Policy Recommendation: Prior to approving funding to a subrecipient, and annually thereafter, the Organization should require subrecipients to submit procurement policies which ensure competitive procurement and the use of vendors who are not suspended or debarred for grant-funded expenditures. Management Response: Since the prior audit, we implemented several changes which affect the repeated findings. The fiscal year 20-21 audit report was issued on June 30, 2022. The change in the fiscal year resulted in a 12-hour turnaround making it difficult to clear the findings and implement the recommended changes from last year's audit. We addressed the procurement policies with our existing subcontractors during their fiscal year 21-22 Monitoring visits in May, 2022. We added to any new and/or existing contracts the requirement for the Agency to supply their Procurement policies that ensure competitive procurement and the use of vendors who are not suspended or debarred for grant-funded expenditures. All new sub-recipient contracts that went into effect July 1, 2022 made the implementation of the recommended change effective outside of the fiscal year in review. This finding will be cleared in our next audit. RESPONSIBLE PARTY - AMBER CARROLL

View Audit 73864

Finding 79244 (2022-005)

Significant Deficiency 2022

Brevard Homeless Coalition

FL

Matching / Level of Effort / Earmarking Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

SD 2022-005 Support for Matching Recommendation: Sources of and detail support for matching funds should be obtained prior to payment of subrecipient requests for reimbursement. Management Response: Since the prior audit, we implemented several changes which affect the repeated findings. The FY 20...

SD 2022-005 Support for Matching Recommendation: Sources of and detail support for matching funds should be obtained prior to payment of subrecipient requests for reimbursement. Management Response: Since the prior audit, we implemented several changes which affect the repeated findings. The FY 20-21 Audit report was issued on June 30, 2022. The change in the fiscal year resulted in a 12-hour turnaround making it difficult to clear the findings and implement the recommended changes from last year's audit. We require match documentation to be provided upfront during the competitive RFP. We detailed in each sub-recipient contract the Match requirements that ensure compliance with 24 CFR 576.201 and 2 CFR 200.303. We have added a match reporting requirement to the invoicing process that requires proof of Match monthly. These sub-recipient contracts went into effect July 1, 2022 making the implementation of the recommended change effective outside of the fiscal year in review. This finding will be cleared in our next audit. RESPONSIBLE PARTY - AMBER CARROLL

View Audit 73864

Finding 79235 (2022-006)

Significant Deficiency 2022

Randall Consolidated School Jt #1

WI

School Nutrition Programs Subrecipient Monitoring Eligibility

Finding #2022-006 ? Child Nutrition Cluster ? Supporting Documentation (#10.553 and #10.555) Federal Grantor ? U.S. Department of Agriculture Pass-through Award Numbers ? 2022-304627-DPI-SB-546 and 2022-3046247-DPI-NSL-547 Pass-through Entity ? Wisconsin Department of Public Instruction Condition: T...

Finding #2022-006 ? Child Nutrition Cluster ? Supporting Documentation (#10.553 and #10.555) Federal Grantor ? U.S. Department of Agriculture Pass-through Award Numbers ? 2022-304627-DPI-SB-546 and 2022-3046247-DPI-NSL-547 Pass-through Entity ? Wisconsin Department of Public Instruction Condition: The federal program annually requires performance of sampling and verification of free and reduced price applications. Supporting documentation supporting verification of applicants for free or reduced meals was not available for review. District could not provide documentation supporting that a verification of 3% of all applicants submitted for free or reduced meals was performed. Effect: Sampling and verification procedures are required to be performed annually. Potential to receive an incorrect amount of aid per meal served and students could be charged the wrong price for meals. Cause: The accounting system had notes indicating that sampling and verification procedures may have taken place, however, no supporting documentation was able to be retrieved. Turnover in the business office occurred. Criteria: The District is required to test 3% of all applications submitted for free or reduced meals to ensure their eligibility has not changed since they applied. If their eligibility has changed, then the District must change the student?s status appropriately. Supporting documentation of these sampling and verification procedures should be maintained for future reference. Recommendation: Policies and procedures should be implemented to ensure proper sampling and verification of applicants is performed and that the supporting documentation be maintained. Response: The District will establish policies and procedures proper sampling and verification procedures are performed and the supporting documentation is maintained. Contact Person: Robert Antholine, Phone number: 262-537-2211, Email: rantholine@randall.k12.wi.us Anticipated Completion: June 30, 2023

View Audit 72651

Finding 79234 (2022-005)

Material Weakness 2022

Randall Consolidated School Jt #1

WI

Subrecipient Monitoring Cash Management School Nutrition Programs

Finding #2022-005 ? Child Nutrition Cluster ? Unclaimed Meals (#10.553 and #10.555) Federal Grantor ? U.S. Department of Agriculture Pass-through Award Numbers ? 2022-304627-DPI-SB-546 and 2022-3046247-DPI-NSL-547 Pass-through Entity ? Wisconsin Department of Public Instruction Condition: Food servi...

Finding #2022-005 ? Child Nutrition Cluster ? Unclaimed Meals (#10.553 and #10.555) Federal Grantor ? U.S. Department of Agriculture Pass-through Award Numbers ? 2022-304627-DPI-SB-546 and 2022-3046247-DPI-NSL-547 Pass-through Entity ? Wisconsin Department of Public Instruction Condition: Food service claims were not prepared by the District within the 60-day window for November 2021 breakfast meals and December 2021 lunch meals served. The auditor brought to the District?s attention during August 2022 fieldwork. Based on meals served, the November 2021 breakfast claim was calculated to be for $9,665 and the December 2021 lunch claim was calculated as $23,751. Effect: District did not receive reimbursement for meals served during November 2021 for breakfast meals served and December 2021 lunch meals served. Cause: The District did not have proper procedures in place for submitting monthly claims. The District began contracting with a Food Service Management Company starting in 2021-2022. Criteria: Monthly breakfast and lunch reimbursement claims should be made within the 60-day time frame. Procedures should be in place to ensure accurate claims are made timely. Recommendation: Policies and procedures should be implemented to ensure meals are claimed in compliance with federal requirements and within the 60-day time frame. Response: On January 30, 2023, the District requested a one-time waiver requests with DPI to claim the meals that were previously missed. The November 2021 breakfast claim was for $9,665 and the December 2021 lunch claim was for $23,751. DPI approved payment on the one-time exceptions in February 2023 and payments were made to the District in March 2023. The District will establish policies and procedures to ensure meals are claimed in a timely manner and in compliance with requirements. Contact Person: Robert Antholine, Phone number: 262-537-2211, Email: rantholine@randall.k12.wi.us Anticipated Completion: June 30, 2023

View Audit 72651

Finding 65282 (2022-002)

Significant Deficiency 2022

Maryland Institute College of Art

MD

Matching / Level of Effort / Earmarking Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Federal Agency: U.S. Department of Education Federal Program: COVID-19 Education Stabilization Fund AL Number: 84.425E/84.425FFinding Number: 2022-002 Department?s Response: Management acknowledges the finding regarding the timeliness with which the student aid and institutional portion of HEERF qua...

Federal Agency: U.S. Department of Education Federal Program: COVID-19 Education Stabilization Fund AL Number: 84.425E/84.425FFinding Number: 2022-002 Department?s Response: Management acknowledges the finding regarding the timeliness with which the student aid and institutional portion of HEERF quarterly reports were posted on the College?s website during the period under review. During the height of the pandemic, colleges and universities were confronted with unprecedented challenges. Due to the administrative burden imposed by these challenges, the urgency to provide students with funds, and the numerous regulatory changes to eligibility requirements, reporting deficiencies arose. In addition, the staff transition during the period under review attributed to the delay in posting quarterly HEERF reports for the institutional portion after the required reporting deadline. However, all quarterly and annual reports for the institutional portion were posted on the College?s website prior to the end of the reporting period. Management also acknowledges the finding relating to posting of the student portion of HEERF information on the College?s website, as well as the fact that annual reports were submitted on time to the Department of Education, demonstrating our efforts in adhering to the reporting guidelines.Planned Corrective Action: The college has exhausted all HEERF funding, so a corrective action plan is no longer required. Anticipated Completion Date: N/A Name and title of responsible contact: If you have any questions, please contact De Rodrick Jonkins AVP for Financial Aid, Maryland Institute College of Art djonkins@mica.edu or Quaneshia Armstrong Controller, Maryland Institute College of Art qarmstrong@mica.edu

View Audit 67388

Finding 65281 (2022-001)

Significant Deficiency 2022

Maryland Institute College of Art

MD

Student Financial Aid Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303

Federal Agency: U.S. Department of Education Federal Program: Student Financial Assistance Cluster AL Number: 84.063 Finding Number: 2022-001 Department?s Response: Management recognizes the finding in Pell disbursement reporting to the Common Origination and Disbursement (COD) System (OMB No. 1845-...

Federal Agency: U.S. Department of Education Federal Program: Student Financial Assistance Cluster AL Number: 84.063 Finding Number: 2022-001 Department?s Response: Management recognizes the finding in Pell disbursement reporting to the Common Origination and Disbursement (COD) System (OMB No. 1845-0039). The COVID-19 Pandemic has presented the financial aid office with unprecedented administrative challenges, and we continue our efforts to return to pre-pandemic norms. Management would like to acknowledge the deficiency did not result in ineligible payments to students nor required the college to return any Title IV funds. Planned Corrective Action: As recommended the financial aid office has implemented additional monitoring controls. Management will develop a process to perform secondary reviews of all Pell disbursements reporting prior to the COD reporting deadline, and the Associate Vice President for Financial Aid is now actively involved in ensuring timely reporting disbursements by reviewing monthly internal reports. Anticipated Completion Date: May 31, 2023 Name and title of responsible contact: If you have any questions, please contact De Rodrick Jonkins AVP for Financial Aid, Maryland Institute College of Art djonkins@mica.edu.

View Audit 67388

Finding 64502 (2022-001)

Significant Deficiency 2022

Northwest Nazarene University

ID

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.317 § 200.326

2022-001 Higher Education Emergency Relief Funds ? ALN 84.425F Recommendation: We recommend documenting the vendor was checked on the SAM.gov website prior to payment. In addition, We also recommend a supervisor review the documentation prior to payment as a second review. Explanation of disagreemen...

2022-001 Higher Education Emergency Relief Funds ? ALN 84.425F Recommendation: We recommend documenting the vendor was checked on the SAM.gov website prior to payment. In addition, We also recommend a supervisor review the documentation prior to payment as a second review. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: For previously incurred expenses that later fall under the reimbursement guidelines of a Federal or State Grant, the University will review and insure any expenses we submit for reimbursement are verified through our grant procurement policy controls and if the vendor is suspended or disbarred. Name(s) of the contact person(s) responsible for corrective action: John Greentree, Controller Planned completion date for corrective action plan: Completed as of September 2022

View Audit 75144

Finding 63277 (2022-004)

Significant Deficiency 2022

City of Gardena

CA

Subrecipient Monitoring HUD Housing Programs Reporting

2022-004 Reporting ? Internal Control and Compliance over Reporting City?s Corrective Action Plan: City will follow its grant management policies to ensure the reporting requirements are met in a timely manner. Responsible Person: Ray Beeman, Director of Administrative Services Expected Implementati...

2022-004 Reporting ? Internal Control and Compliance over Reporting City?s Corrective Action Plan: City will follow its grant management policies to ensure the reporting requirements are met in a timely manner. Responsible Person: Ray Beeman, Director of Administrative Services Expected Implementation Date: July 1, 2023

View Audit 69837

Finding 63263 (2022-005)

Significant Deficiency 2022

Lennox School District

CA

Subrecipient Monitoring

To avoid the potential costs and risks associated with the loss of records, a retention schedule would be created. All financial records must be stored securely in a safe location and accessible only by authorized personnel. A guide will be created for employees on how to manage their desk documents...

To avoid the potential costs and risks associated with the loss of records, a retention schedule would be created. All financial records must be stored securely in a safe location and accessible only by authorized personnel. A guide will be created for employees on how to manage their desk documents and how to identify their storage location. The Assistant Superintendent of Business Services and Director of Fiscal Services will be responsible for implementing and supervising the records management system.

View Audit 69237

Finding 62794 (2022-002)

Significant Deficiency 2022

The Pines Housing, Inc.

OR

Subrecipient Monitoring Reporting

Condition: As of the report date, the Organization has not submitted the reporting package and data collection form to the Federal Audit Clearinghouse (FAC) for the year ended June 30, 2022, which is nine months after the end of the audit period. Comments on the finding and the recommendation: The O...

Condition: As of the report date, the Organization has not submitted the reporting package and data collection form to the Federal Audit Clearinghouse (FAC) for the year ended June 30, 2022, which is nine months after the end of the audit period. Comments on the finding and the recommendation: The Organization concurs with the finding and the recommendation. Action(s) taken or planned on the finding: The management agent, Quantum, is responsible for completing the annual close in a timely manner so that the audit process can begin. The Asset Management Director, Holly Vander Schaaf is responsible for monitoring the annual close process to ensure its timeliness and completeness.

View Audit 54429

Finding 62683 (2022-001)

Material Weakness 2022

Maine School Administrative District No. 32

ME

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

Recommendations We recommend the District implement a federal procurement policy to follow. We also recommend they work with the Contractor to determine if prevailing wages were paid and pay any additional amount necessary to adhere to the prevailing wage amounts. District?s Response The District...

Recommendations We recommend the District implement a federal procurement policy to follow. We also recommend they work with the Contractor to determine if prevailing wages were paid and pay any additional amount necessary to adhere to the prevailing wage amounts. District?s Response The District is committed to remedying the findings. A federal procurement policy is being drafted and is expected to be implemented by the Board of Directors soon. The District will determine how much (if any) additional wages are to be paid to meet the prevailing wages requirement and pay them as soon as they have been identified.

View Audit 54477 Questioned Costs: $1

Finding 62268 (2022-003)

Material Weakness 2022

Bethany Lutheran Home for the Aged, Inc.

SD

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

2022-003 Department of Agriculture Federal Financial Assistance Listing/CFDA #10.766 Communities Facilities and Loans Grants Cluster Special Tests & Provisions Material Weakness in Internal Control over Compliance Condition: Management did not have access to the relevant documents and was unaware...

2022-003 Department of Agriculture Federal Financial Assistance Listing/CFDA #10.766 Communities Facilities and Loans Grants Cluster Special Tests & Provisions Material Weakness in Internal Control over Compliance Condition: Management did not have access to the relevant documents and was unaware of the USDA reserve requirement until further discussion with USDA. The Organization had cash balances on hand exceeding the required reserve amount; however, the funds were not segregated in a separate bookkeeping account or bank account. Responsible Party: Dalton Huber, CFO Corrective Action Plan: Management is presently working with First Interstate Bank to set up an FDIC insured savings account for this reserve requirement. This account will be maintained going forward. The required balance will be presented to the board monthly in comparison to the actual balance in the account. Anticipated Completion Date: January 31, 2023.

View Audit 54088

Finding 62158 (2022-003)

Material Weakness 2022

Union School Corporation

IN

Cash Management Subrecipient Monitoring § 200.303 § 200.305

Finding 2022-003 ? Special Education Cluster ? Cash Management Contact Person Responsible for Corrective Action: Abigail Lindsey Contact Phone Number: 765-853-5464 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Upon receiving invoices from K...

Finding 2022-003 ? Special Education Cluster ? Cash Management Contact Person Responsible for Corrective Action: Abigail Lindsey Contact Phone Number: 765-853-5464 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Upon receiving invoices from K12 for programs funded through reimbursement grants, Union will issue payment immediately upon receiving reimbursement. Anticipated Completion Date: 06/30/2023

View Audit 58369

Finding 62157 (2022-002)

Material Weakness 2022

Union School Corporation

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303

Finding 2022-002 ? Special Education Cluster - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Abigail Lindsey Contact Phone Number: 765-853-5464 Views of Responsible Official: We concur with the finding. Description of Correc...

Finding 2022-002 ? Special Education Cluster - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Abigail Lindsey Contact Phone Number: 765-853-5464 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: INDLS will provide Abigail with a digital copy of all invoices related to sub contracted services. Abigail will review the invoices to insure purchases were permissible prior to asking for reimbursement. Anticipated Completion Date: 06/01/2023

View Audit 58369

Finding 62139 (2022-001)

Material Weakness 2022

National Foundation for the Centers for Disease Control and Prevention

GA

Subrecipient Monitoring Material Weakness Reporting § 200.303

Finding 2022-01: Reporting Requirements Name of contact person: Nedra Jones, CFO Recommendation: We recommend the Foundation develop and implement adequate control policies and procedures to ensure accurate and timely subaward information is reported to the FSRS as required by FFATA. Corrective A...

Finding 2022-01: Reporting Requirements Name of contact person: Nedra Jones, CFO Recommendation: We recommend the Foundation develop and implement adequate control policies and procedures to ensure accurate and timely subaward information is reported to the FSRS as required by FFATA. Corrective Action: During the 2021-2022 fiscal year, the Foundation acknowledges that subaward information was not reported timely, as stipulated by FFATA. Pursuant to FFATA requirements, the Foundation has now implemented a policy and procedures to ensure accurate and timely submissions. Note that all monitoring to ensure that expenditures made by subrecipients were allowable under the applicable awards and regulatory guidance was, and continues to be, handled by the Foundation. Effective March 2023, the Foundation will submit data, as required, within 30 days after an award is received and subawards are subsequently made. All subaward data submissions are and will continue to be reviewed and subsequently approved by multiple staff, across our Legal, Finance, and Internal Operations departments. To ensure compliance with the FFATA reporting requirement, once an award is approved and subaward agreements, over the threshold of $30,000, are executed, the Foundation will employ a collaborative approach wherein the Grants Coordinator (Federal Grants and Compliance) will confer with the Federal Finance Manager (Finance) to review subaward data requirements. Once the list of sub awards to be reported is identified and approved, the reports will be submitted into FSRS. A copy of the completed data for that period, will be uploaded into the Foundation?s CRM, Salesforce, where this data will be housed under the applicable record. Proposed Completion Date: March 2023 and ongoing.

View Audit 57080

Finding 62132 (2022-001)

Material Weakness 2022

Carrollton Exempted Village School District

OH

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.515

Carrollton Exempted Village School District Carroll County, Ohio Corrective Action Plan 2 CFR Section 200.511(c) For the Fiscal Year Ended June 30, 2022 Finding Number Planned Corrective Action Anticipated Completion Date Responsible Contact Person 2022-001 The School District will implement inter...

Carrollton Exempted Village School District Carroll County, Ohio Corrective Action Plan 2 CFR Section 200.511(c) For the Fiscal Year Ended June 30, 2022 Finding Number Planned Corrective Action Anticipated Completion Date Responsible Contact Person 2022-001 The School District will implement internal controls to ensure that all contractors working on federally funded projects for which wage rate requirements apply, are notified and the School District will obtain necessary documentation to verify compliance. In addition, the School District will implement internal controls to ensure the necessary language is included in all future solicitations for quotes or bids for which prevailing wage requirements apply. Additionally, the issue has been addressed in current ESSER Building contract language for Wellness Clinic project. Financial ? Amy Spears, Treasurer Buildings & Grounds ? Andy Reeves, Asst Supt.

View Audit 57075

Finding 62043 (2022-002)

None 2022

Thiel College

PA

Subrecipient Monitoring Reporting

Finding 2022-002 Finding 2022-002: Improper HEERF Student and Institutional Aid Reporting Federal Program: COVID-19 - Education Stabilization Fund - Higher Education Emergency Relief Fund - Student and Institutional Aid Federal Agency: U.S. Department of Education Pass-Through Entity: Not applicab...

Finding 2022-002 Finding 2022-002: Improper HEERF Student and Institutional Aid Reporting Federal Program: COVID-19 - Education Stabilization Fund - Higher Education Emergency Relief Fund - Student and Institutional Aid Federal Agency: U.S. Department of Education Pass-Through Entity: Not applicable Assistance Listing Number: 84.425E, 84.425F Federal Award Year: June 30, 2022 Criterion: The U.S. Department of Education (the Department) has issued guidance for the Education Stabilization Funds (ESF) Higher Education Emergency Relief Funds (HEERF) for quarterly reporting for all Sections (a)(1), (a)(2), (a)(3) and (a)(4) that requires that institutions to prepare a report for each quarter for funds that are drawn down and disbursed/spent. The reports are to be posted on the institution?s website within 10 days of the calendar quarter end. Additionally, institutions are required to prepare an annual report and submit to the Department summarizing the uses of the HEERF funds for the calendar year. Condition The College reported an inaccurate amount of institutional expenses on the quarterly report for the quarter ending September 30, 2021. There was also no evidence maintained of timely reporting for the student or institutional reports for the quarters ending September 30, 2021, December 31, 2021, March 31, 2022, and June 30, 2022. Corrective Action Plan The College has corrected all reports to include the missing information. To help to ensure that this does not happen in the future, the College will create a policy that includes a review by at least one other individual. The Associate Vice President of Finance and Administration will coordinate the gathering of all necessary information and will complete the report. The Vice President of Finance and Administration will review the report for completeness and accuracy. The Associate Vice President of Finance and Administration will submit the report. Responsible Persons Amy Arbogast?Vice President of Finance and Administration Connie Jablonski?Associate Vice President of Finance and Administration Anticipated Completion Date The reports in question have been completed and resent to the Department of Education. The secondary review will begin with the March submission that is due in early April. This review will a part of Thiel?s Audit Process for Fiscal 2022 ? 2023.

View Audit 50214

Finding 62042 (2022-001)

None 2022

Thiel College

PA

Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring

Finding 2022-001: Return of Title IV Funds Federal Program: Student Financial Assistance Cluster - Federal Pell Grant Program Federal Agency: U.S. Department of Education Pass-Through Entity: Not applicable Assistance Listing Number: 84.063 Federal Award Year: June 30, 2022 Criterion: 34 CFR 668.22...

Finding 2022-001: Return of Title IV Funds Federal Program: Student Financial Assistance Cluster - Federal Pell Grant Program Federal Agency: U.S. Department of Education Pass-Through Entity: Not applicable Assistance Listing Number: 84.063 Federal Award Year: June 30, 2022 Criterion: 34 CFR 668.22 requires that when a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV grant or loan assistance that the student earned as of the student's withdrawal date in accordance with Federal regulations and return the unearned portion of the grant or loan funds to the Title IV programs as soon as possible but no later than 45 days after the withdrawal date. Corrective Action Plan The College will make timely returns of Title IV funds within the required 45-day requirement. The withdrawal date determination will be made no later than 30 days after the end of the earliest the earliest of the (1) payment period or period of enrollment, (2) academic year, or (3) educational period, as appropriate. Return to Title IV calculations will be completed with applicable dates and required aid adjustments will be made accordingly. Implementation will begin immediately. Kim Peters and/or Denise Owens will initiate all transactions, Michelle Work will approve. Responsible Persons Michelle Work, Director of Financial Aid Anticipated Completion Date This is an ongoing process and will begin immediately.

View Audit 50214

Finding 61880 (2022-001)

Significant Deficiency 2022

Lakewood Public Schools

MI

Cash Management School Nutrition Programs Subrecipient Monitoring

Lakewood Public Schools respectfully submits the following corrective action plan for the year ended June 30, 2022. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period: Year ended June 30, 2022 District Contact Person: Pam Behling, Director of Finance The fin...

Lakewood Public Schools respectfully submits the following corrective action plan for the year ended June 30, 2022. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period: Year ended June 30, 2022 District Contact Person: Pam Behling, Director of Finance The finding from the June 30, 2022 schedule of findings and responses are discussed below. The findings are numbered consistently with the number assigned in the schedule. Finding - Federal Award Findings and Question Costs Finding 2022-001 Considered a significant deficiency Recommendation: The District should implement a budget, as well as the required corrective action plan, for the 2022-2023 school year that will adequately reduce the food service fund balance. Action to be taken: Management agrees with the finding and we are in the process of developing a plan to spend down the food service fund balance. Items being considered is improving outdated equipment and enhancing/expanding health food options. Date of Completion: The District?s spend down plan is anticipated to be completed by June 30, 2024. Kitchen equipment availability is severely limited due to national supply chain delays. The installation of this equipment is also limited based on times when school is not in session. These are the two primary factors why the District anticipates it will take multiple years in-order to complete its spend down plan.

View Audit 59421

Finding 61865 (2022-001)

Significant Deficiency 2022

Global Learning Public Charter School

MA

Internal Control / Segregation of Duties Subrecipient Monitoring Procurement, Suspension & Debarment

FINANCIAL STATEMENT & FEDERAL AWARD FINDINGS 2022-001 Recommend continued evaluation and enhancements to limited segregation of duties over financial reporting Auditor?s recommendations: While the implementation of these additional procedures is of significant importance and an improvement, we woul...

FINANCIAL STATEMENT & FEDERAL AWARD FINDINGS 2022-001 Recommend continued evaluation and enhancements to limited segregation of duties over financial reporting Auditor?s recommendations: While the implementation of these additional procedures is of significant importance and an improvement, we would continue to recommend management evaluate additional enhancements and review of established policies and procedures to ensure risks are minimized as best possible (cost benefit) and to levels acceptable by the Board of Trustees. We would recommend management and the Board?s continued evaluation include, but not be limited to the following: ? Organizational and operational structure of the Foundation and the in relationship to the School. (Business Manager lack of segregation of duties). ? Evaluate more formalized budget and actual reporting directly from the computerized financial management system; limiting the use of decentralized creation of summaries and reports, which will allow for more streamlined reporting of activity. ? Recommend posting of payroll activity processed through the third-party payroll provider to the financial management system on a weekly basis, rather than monthly basis. We recommend further streamlining the documentation for each posting thereof into one source document. Additionally, we recommend payroll activity between the third-party payroll provider and the ledger be reconciled and reviewed on a routine basis. ? We recommend evaluation of check signing authority and adopted thresholds for dual signatures ($5,000). Based upon the current year audit, excluding the renovation project costs, the majority of the School?s non-salary expenditures are below the dual signature threshold. ? We recommend evaluation of use of debit card linked to School?s account. While utilized to a limited extent, management should evaluate risks/benefits (debit card direct access to account funds) against other methodologies (i.e., credit card). Management should evaluate with financial institution. ? We recommend procedures addressing reimbursement of expenditures to individuals for credit card purchases (require additional proof of actual payment (i.e., of statement) and be made only after the transaction/event has taken place and proof of attendance). ? We recommend management review adopted policies and procedures surrounding federal award programs and compliance thereto, be enhanced by additional review to OMB Uniform Guidance and the Compliance Supplement to further delineate procedures directly with OMB guidance and the applicable requirements associated with each federal award program the School receives annually. Based upon our conversation with the Business Manager during the current audit, the Board of Trustees is continuing the process of evaluating additional procedure enhancements, and assessments of overall financial operations, inclusive of those involving the Foundation. It is important that this continue as an annual process and be documented accordingly. Management should refer to the federal ?Green Book? and Internal control- Integrated Framework published by COSO in updating and assessments of established internal controls over financial reporting and compliance. Action Taken: The Global Learning Charter Public School Administration and Board of Trustees acknowledge that the limitations present with the segregation of financial duties are the direct result of the size of the school?s financial operation. We have worked diligently to create responsible oversight measures, and while the Board of Trustees remains confident in the increased oversight that was implemented in the previous fiscal year, we will continue to seek ways to enhance our procedures. To this end, GLCPS has already put into place many of the recommendations outlined in the finding including source document reports from Infinite Visions provided to the Board of Trustees, weekly payroll posting, and an enhanced process for reimbursement documentation. Moving forward, GLCPS will also be revising its policies and procedures guide for both federal awards and general operations to review areas where additional checks and balances can be implemented. The Global Learning Charter Public School Foundation will also be reviewing the composition of its Board of Directors with the goal of creating a clear separation in oversight between the School and Foundation.

View Audit 57161

Finding 61849 (2022-001)

None 2022

Ammonoosuc Community Health Services, Inc.

NH

Subrecipient Monitoring Special Tests & Provisions HUD Housing Programs

Finding Number: 2022-001 Condition Found: The Organization has not applied sliding fee discounts to patient charges consistent with its sliding fee discount program. Individual(s) Responsible for Corrective Action: Tammy Talotta, CFO, Michelle Routhier, Billing Manager Corrective Action Planned: ...

Finding Number: 2022-001 Condition Found: The Organization has not applied sliding fee discounts to patient charges consistent with its sliding fee discount program. Individual(s) Responsible for Corrective Action: Tammy Talotta, CFO, Michelle Routhier, Billing Manager Corrective Action Planned: Staff Training on Community Health Enhancement and Billing Profiles in Visualutions. All new sliding fee applications are now sent to a manager to review and make sure the information has been entered into the system correctly, all dates match, and we have the correct supporting documentation. Monthly sliding fee reports to be run for all patients with active sliding fee and reviewed by the billing manager to review for accuracy of setup in the billing profile. Monthly sliding fee reports to be run for patients with an expiring sliding fee. The billing manager will review the report in the month following expiration to be sure a new sliding fee has been set up correctly. If it has not been set up, the patient is changed to self-pay, preventing a patient from getting a sliding fee without an active application on file. Any person in the billing department who applies a sliding fee as a secondary insurance will also verify that the sliding fee is active for the visit and the correct sliding fee is applied. Any person in the billing department coding charges will double check that the sliding fee is active for the date of service and the correct sliding fee is applied. Anticipated Completion Date: All of the above items have been implemented as of October 25, 2022.

View Audit 56970

Finding 61822 (2022-001)

Material Weakness 2022

Mary Free Bed Rehabilitation Hospital

MI

Subrecipient Monitoring Material Weakness Reporting

Finding Number: 2022-001 Condition: The quarterly progress reports required under the award were not submitted timely. Planned Corrective Action: The Organization agrees with this finding. The Organization will begin utilizing its Contract Database System to house all federal grant agreements. Thi...

Finding Number: 2022-001 Condition: The quarterly progress reports required under the award were not submitted timely. Planned Corrective Action: The Organization agrees with this finding. The Organization will begin utilizing its Contract Database System to house all federal grant agreements. This will allow for compliance tracking, monitoring and sign-off documentation by appropriate personnel. Contact person responsible for corrective action: Nate Guzman, Controller Anticipated Completion Date: December 31, 2022

View Audit 56882

Finding 61745 (2022-001)

Significant Deficiency 2022

Schertz Housing Authority

TX

HUD Housing Programs Subrecipient Monitoring Eligibility

Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2022 -001 a. Comments on the Finding and Each Recommendation: The Authority is in concurrence with the finding and recommendation provided by the Auditors. b. Action(s) Taken or Planned on the Finding The...

Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2022 -001 a. Comments on the Finding and Each Recommendation: The Authority is in concurrence with the finding and recommendation provided by the Auditors. b. Action(s) Taken or Planned on the Finding The Authority has since implemented new policies regarding storage of tenant files which are designed to reduce the risk of the loss of files, and make it easier to retrieve files when needed.

View Audit 53619

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