Corrective Action Plans

Finding 58934 (2022-003)

Significant Deficiency 2022

FL

Subrecipient Monitoring Reporting Significant Deficiency

U.S. Department of Housing and Urban Development 2022-003 Community Development Block Grant Cluster - Assistance Listing No. 14.218 Recommendation: We recommend the County's management reviews applicable award agreements ...

U.S. Department of Housing and Urban Development 2022-003 Community Development Block Grant Cluster - Assistance Listing No. 14.218 Recommendation: We recommend the County's management reviews applicable award agreements or contracts for specific reporting requirements and establishes a reporting calendar for review and approval. We recommend the assigned personnel performing the inputs into FSRS obtain proper training of the system to ensure accuracy of data reported. We recommend knowledgeable supervisors review and approve reports for completeness and accuracy, including comparing to source documentation (general ledger, third party evidence or other reliable records) and any reconciliations between source data to final reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County has implemented training and procedures to make certain the reporting requirements of the Federal Funding Accountability and Transparency Act (FFATA) are properly understood by all grant staff and supervisors who perfom inputs, review, and approval, in order to ensure completeness and accuracy. Name(s) of the contact person(s) responsible for corrective action: Marcia Andresen, Health and Human Services Director Planned completion date for corrective action plan: Fully implemented prior to issuance of report.

View Audit 56341

Finding 58924 (2022-004)

Significant Deficiency 2022

Town of Refugio

TX

Internal Control / Segregation of Duties Subrecipient Monitoring Significant Deficiency

2022-004 Grant Funds Disbursement Major Program U.S. Department of Housing and Urban Development Pass-through: Texas General Land Office and Texas Department of Agriculture Community Development Block Grants AL: 14.228 ...

2022-004 Grant Funds Disbursement Major Program U.S. Department of Housing and Urban Development Pass-through: Texas General Land Office and Texas Department of Agriculture Community Development Block Grants AL: 14.228 Views of Responsible Officials and Corrective Action Plan It is always the intention of the Town of Refugio to comply with all grant requirements. The Town does not implement online banking. Bank statements are received around the 10th of the next month. The Town works closely with grant administrators, and they monitor the Comptroller?s website for disbursements made to the Town. The grant administrators stated that for a period in August and September 2022 the Comptroller?s website was not updating anything beyond July release dates. On August 30, 2022, the administrator asked the Town to reach out to the bank to see if the Town had received any direct deposits. The bank was contacted near the end of the day on August 30, 2022, and they stated that direct deposit funds were received August 26, 2022. The responsible party was out the next day (August 31, 2022) so the check was written on September 1, 2022 upon their return to the office. With the completion of cross-training for all programs, it is anticipated that this will not be an issue in the future. There will be a second person fully trained to make the disbursements in the proper timeframes.

View Audit 55528

Finding 58916 (2022-001)

Significant Deficiency 2022

Ebenezer Lakes Assisted Living Dba: the Meadows at Fairview

MN

Subrecipient Monitoring HUD Housing Programs Significant Deficiency

Recommendation: Recommend management put a policy in place to monitor the bank rating quarterly for financial institutions the projects hold funds at. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will...

Recommendation: Recommend management put a policy in place to monitor the bank rating quarterly for financial institutions the projects hold funds at. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review and update their policies and procedures to ensure the bank ratings for the financial institutions where their projects hold assets is monitored on a quarterly basis. Name of the contact person responsible for corrective action: Connie Bednarek, Controller Planned completion date for corrective action plan: March 31, 2023

View Audit 54959

Finding 58907 (2022-003)

Significant Deficiency 2022

Chase County Schools

NE

School Nutrition Programs Subrecipient Monitoring Reporting

520 E. 9111 Street; P.O. Box 577 Imperial, Nebraska 69033 Phone: 308-882-4304 Fax: 308-882-5629 CORRECTIVE ACTION PLAN May 2, 2023 Chase County Schools District No. 10 respectfully submits the following corrective action plan for the year ended August 31, 2022, for the findings identified by...

520 E. 9111 Street; P.O. Box 577 Imperial, Nebraska 69033 Phone: 308-882-4304 Fax: 308-882-5629 CORRECTIVE ACTION PLAN May 2, 2023 Chase County Schools District No. 10 respectfully submits the following corrective action plan for the year ended August 31, 2022, for the findings identified by Dana F. Cole & Company, LLP, Grand Island, Nebraska. The findings from the schedule of findings and questioned costs are discussed below and are numbered consistently with the numbers assigned in that schedule. FEDERAL AWARD STATEMENTFINDINGS 2022-003 INTERNAL CONTROL OVER SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS PREPARATION AND REVIEW Recommendation: The District should review and approve the proposed auditor adjusting entries and the adequacy of schedule of the expenditures of federal awards disclosures prepared by the auditors and apply analytic procedures to the draft financial statements, among other procedures as considered necessary by management. Action Taken: The District relies on the auditor to propose adjustments necessary to prepare the financial statements including the related note disclosures. The District reviews such financial statements and approves all adjustments. The District also uses analytic procedures, and other procedures determined necessary. If the Nebraska Department of Education has questions regarding this plan, please call Mr. Adam Lambert at 308.882.4304. Sincerely yours, Mr. Adam Lambert Superintendent

View Audit 54958

Finding 58754 (2022-001)

Significant Deficiency 2022

Appling County Board of Education

GA

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.403

FA 2022-001 Improve/Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding ...

FA 2022-001 Improve/Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund COVID-19 - 84.425U - American Rescue Plan Elementary and Secondary School Emergency Relief Fund Federal Award Number: S425D200012 (Year: 2020), S425D210012 (Year: 2021) S425U2120012 (Year: 2021) Questioned Costs: $104,640.00 Prior Year Finding: None Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over expenditures as it relates to the Elementary and Secondary School Emergency Relief Fund program. Corrective Action Plans: We concur with this finding. The process used to pay retention pay to staff has been reviewed and will only be a paid to staff employed by the Appling County Board of Education. Estimated Completion Date: 5/5/2023 Contact Person: Adrienne Taylor, CFO Telephone: (912)367-8600 Email: Adrienne.taylor@appling.k12.ga.us

View Audit 54825 Questioned Costs: $1

Finding 58714 (2022-001)

None 2022

Puerto Rico Safe Drinking Water Treatment Revolving Loan Fund

PR

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.512

Finding No. 2022-001 Audit Requirements for Auditees ? Report Submission Condition found The data collection form and the reporting package for the year ended on June 30, 2022 was not submitted to the Federal Audit Clearinghouse within the timeframe prescribed by the Uniform Guidance. Views of Resp...

Finding No. 2022-001 Audit Requirements for Auditees ? Report Submission Condition found The data collection form and the reporting package for the year ended on June 30, 2022 was not submitted to the Federal Audit Clearinghouse within the timeframe prescribed by the Uniform Guidance. Views of Responsible Officials and Corrective Action PlanPuerto Rico Department of Health (DOH), Puerto Rico Infrastructure Financing Authority (PRIFA), Puerto Rico Aqueduct and Sewer Authority (PRASA), entered on December 30, 2016, into a Memorandum of Understanding (MOU), subsequently amended on September 17, 2018, to include the Fiscal Agency and Financial Advisory Authority (FAFAA). Under the MOU, as amended, each party has agreed to assume specific responsibilities in connection with the operations of the Revolving Fund pursuant to the Operating Agreement entered between the EPA and the DOH on September 28, 2018. Pursuant to the MOU, as amended, DOH will remain as the administrator for the Revolving Fund, PRIFA will act as the operating agent to provide assistance with the financial and accounting activities, and FAFAA will conduct the financial capabilities analysis of any eligible assistance recipient of funds, provide the necessary information to the DOH and PRIFA to the extent as possible for the development of the different programs compliance reports reviews, provide assistance as fiscal agent, financial advisor and information agent of the Commonwealth to ensure that the monies are safeguarded in a trust structure and to assist the DOH as deemed necessary with the administration of the program. The data collection form and the reporting package were not file on time due to lack and availability of funds to cover expenses related to the audit process and other expenses related to the administrative responsibilities assigned in the MOU, as amended, to PRIFA. Management is requiring DOH to formalize a Subaward, as established in the MOU, as amended, to facilitate and respond to the lack of funding to cover all the related expenses for the administrative responsibilities assigned to PRIFA. EPA has been informed and communication will be maintained until the Subaward is finally signed. Management plans are to file the data collection form for the fiscal year ended on June 30, 2022 on or before June 30, 2023, and the data collection form for the fiscal year ending on June 30, 2023 on or before December 31, 2023, which will result in elimination of the finding. Name (s) of the Contact Person (s) Responsible for Corrective Action Francisco Pares, Secretary of the Treasury Department, Eduardo Rivera Cruz, Executive Director Puerto Rico Infrastructure Financing Authority and Dr. Carlos Mellado, Secretary Puerto Rico Department of Health Anticipated Completion Date June 2023

View Audit 56665

Finding 58713 (2022-001)

Material Weakness 2022

Community Coordinated Child Care, Inc.

WI

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

CORRECTIVE ACTION PLAN Year Ended December 31, 2022 Community Coordinated Child Care, Inc. (4-C) respectfully submits the following corrective action plan for the year ended December 31, 2022 Name and address of independent public accounting firm: Wegner CPAs 2921 Landmark Place Suite 300 Madison, W...

CORRECTIVE ACTION PLAN Year Ended December 31, 2022 Community Coordinated Child Care, Inc. (4-C) respectfully submits the following corrective action plan for the year ended December 31, 2022 Name and address of independent public accounting firm: Wegner CPAs 2921 Landmark Place Suite 300 Madison, Wisconsin 53713 Audit period: January 2022 ? December 2022 The findings from the December 31, 2022, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINANCIAL STATEMENT FINDINGS Finding 2022-001 During testing of allowable costs the following conditions were noted: ? The monthly cost allocation spreadsheets were not reviewed and approved to provide reasonable assurance that costs charged are allowable. ? 1 employee of 6 employees tested in a nonstatistical sample had time and effort that was not reviewed and approved to provide reasonable assurance that costs charged are allowable. Recommendation ? Cost allocation spreadsheets should be reviewed and approved monthly by the executive director to provide reasonable assurance that costs charged are allowable. ? Time and effort should be reviewed and approved to provide reasonable assurance that costs charged are allowable. ? Written procedures for allowable costs should be updated to include internal controls performed by the executive director and training should be provided to new personnel responsible for grant management. Action Taken DocuSign Envelope ID: ACAB2B66-E966-4B71-ADAC-68C66A23756D ? Cost allocation spreadsheets are now reviewed and approved monthly by the Executive Director. ? Time and effort for exempt employees are now reviewed and approved. ? Written procedures for payroll have been updated to include internal controls performed by the Executive Director. FEDERAL AWARD FINDINGS See finding 2022-001. If there are questions regarding this plan, please call Rebecca Strome, Business Manager, at 608-271-9181.

View Audit 56659

Finding 58707 (2022-004)

Material Weakness 2022

Jackson County, Florida

FL

Questioned Costs Period of Performance Subrecipient Monitoring § 200.303

FINDING 2022-004 COMMENT: Under Uniform Guidance requirements, the County may charge only allowable costs incurred during the approved budget period of a federal award's period of performance and any costs incurred before the federal awarding agency or pass-through entity made the federal award that...

FINDING 2022-004 COMMENT: Under Uniform Guidance requirements, the County may charge only allowable costs incurred during the approved budget period of a federal award's period of performance and any costs incurred before the federal awarding agency or pass-through entity made the federal award that were authorized by the federal awarding agency or pass-through entity. Each individual project under this program has a specified work deadline, which may be extended at the discretion of FEMA. RESPONSE: The County has requested an extension related to the FEMA work, but as of the date of the report, the extension has not been approved. Effective June 26, 2023, Rett Daniels, Deputy County Administrator, and Sarah Sun, Budget Director, will continue to seek and obtain the proper extensions needed for the FEMA project in question.

View Audit 56597 Questioned Costs: $1

Finding 58706 (2022-005)

Material Weakness 2022

Jackson County, Florida

FL

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

FINDING 2021-003 COMMENT: Per the County's grant agreements with Florida Division of Emergency Management (FDEM), quarterly reports are required to be submitted through FloridaPA.com that include project costs and expenditures for each large project. Amounts in the quarterly reports should reconcile...

FINDING 2021-003 COMMENT: Per the County's grant agreements with Florida Division of Emergency Management (FDEM), quarterly reports are required to be submitted through FloridaPA.com that include project costs and expenditures for each large project. Amounts in the quarterly reports should reconcile to the County's accounting records and represent actual expenditures. The two large projects were tested for compliance with this requirement, including all quarterly reports submitted during the 2021 fiscal year for these projects. This was not a statistically valid sample. For all quarterly reports tested, the reported expenditures per quarter were unable to be reconciled to actual expenditures in the quarter per the invoices and other supporting documentation in the County's files. RESPONSE: Rett Daniels, Deputy Administrator, Sarah Suhn, Budget Director, and Tony Pumphrey, Finance Officer, will develop controls that will be effective July 31, 2023, to ensure quarterly reports submitted are reconciled to actual quarterly expenditures per invoices and other supporting documentation.

View Audit 56597

Finding 58682 (2022-001)

Significant Deficiency 2022

Channel One, Inc.

MN

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles

SEE ATTACHED

View Audit 55870

Finding 58678 (2022-001)

Significant Deficiency 2022

Gti Energy and Subsidiaries

IL

Subrecipient Monitoring Cash Management Significant Deficiency

Finding Number: 2022-001 Condition: Controls in place did not minimize the time elapsing between the transfer of funds and disbursement to a GTI Energy subrecipient. Planned Corrective Action: The one exception noted related to a disbursement made in January 2022, prior to the full implementation of...

Finding Number: 2022-001 Condition: Controls in place did not minimize the time elapsing between the transfer of funds and disbursement to a GTI Energy subrecipient. Planned Corrective Action: The one exception noted related to a disbursement made in January 2022, prior to the full implementation of the corrective action plan in May of 2022. GTI Energy management believes the prior year?s corrective action plan successfully addressed this finding, as the remainder of the transactions tested were paid within 30 calendar days. Contact person responsible for corrective action: Michael Momot, Sr. Manager, Accounting and Contract Administration Anticipated Completion Date: Fully corrected as of May 31, 2022

View Audit 54739

Finding 58618 (2022-002)

Material Weakness 2022

Tippecanoe School Corporation

IN

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

FINDING 2022-002 Contact Person Responsible for Corrective Action: Amanda M. Brackett, Chief Financial Officer Contact Phone Number: (765) 269-8218 Views of Responsible Official: We agree with the findings identified. Description of Corrective Action Plan: In order to mitigate future findings regard...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Amanda M. Brackett, Chief Financial Officer Contact Phone Number: (765) 269-8218 Views of Responsible Official: We agree with the findings identified. Description of Corrective Action Plan: In order to mitigate future findings regarding activities allowed and allowable costs within the Greater Lafayette Area Special Services cooperative, the TSC will implement procedures to ensure better internal controls which includes monitoring. The Chief Financial Officer will monitor the progress of the Corrective Action Plan to ensure that we fulfill our requirements of the CAP. Anticipated Completion Date: July 2021. Completion of this has been remedied an only affected year 1 of the audit period.

View Audit 56365

Finding 58613 (2022-002)

None 2022

Regents of the University of Michigan

MI

Cash Management Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.208 § 200.305

Finding No. 2022-002 ? Cash Management View of Responsible Officials: The University maintains that it has policies and procedures in place to ensure expenditures are paid in accordance with 2 CFR Part 200.305(b) which requires non-federal entities to ??minimize the time elapsing between the transfe...

Finding No. 2022-002 ? Cash Management View of Responsible Officials: The University maintains that it has policies and procedures in place to ensure expenditures are paid in accordance with 2 CFR Part 200.305(b) which requires non-federal entities to ??minimize the time elapsing between the transfer of funds from the United States Treasury or the pass-through entity and the disbursement by the non-Federal entity??. The University states in Note 1 to the Schedule of Expenditures of Federal Awards that it reports expenditures on an accrual basis of accounting unless otherwise directed by the terms and conditions of the underlying awards. These accrued expenditures are paid on a timely basis in accordance with the University?s existing processes, thereby ensuring compliance with the requirements in 2 CFR Part 200.305(b). This finding is based on the results of testing for Audit Objective No. 4 in Part 3, Section C. Cash Management, in the Office of Management and Budget (?OMB?) Compliance Supplement issued April 2022 which states ?For grants and cooperative agreements to non-federal entities that are paid on a reimbursement basis, supporting documentation shows that the costs for which reimbursement was requested were paid prior to the date of the reimbursement request.? However, as noted above, 2 CFR Part 200.305(b) requires only that non-federal entities minimize the time elapsing between the receipt of funds and the ultimate disbursement for the expenditures, and does not otherwise state that expenditures must be paid prior to the date of the reimbursement request. In October 2017, on behalf of its member institutions, the Council on Governmental Relations (?COGR?) issued a letter to the OMB Office of Federal Financial Management requesting that the Compliance Supplement be amended, followed by an update to 2 CFR Part 200.305, to address these inconsistencies. This request has not been addressed to date. The University will continue to monitor the OMB interpretation and responses to COGR?s request, and reevaluate its existing policies and procedures as necessary. Anticipated Completion Date: N/A

View Audit 56243

Finding 58612 (2022-003)

None 2022

The Pennsylvania State University

PA

Subrecipient Monitoring Procurement, Suspension & Debarment Cash Management

REFERENCE # 2022-003 - Reporting-Federal Funding Accountability and Transparency Act- Deficiency Condition - The University provided subawards to various Hospitals during the fiscal year ended June 30, 2022. We reviewed the FFATA submitted by the University and noted that FFATA submission was not wi...

REFERENCE # 2022-003 - Reporting-Federal Funding Accountability and Transparency Act- Deficiency Condition - The University provided subawards to various Hospitals during the fiscal year ended June 30, 2022. We reviewed the FFATA submitted by the University and noted that FFATA submission was not within time frame as required by the HRSA. Recommendation - We recommend that the University submit the required FFATA reports within the time frame prescribed by HRSA. Corrective Action Plan - The University has a system to identify first tier subawards of $30,000 or more and a system to identify Purchase Orders (PO) generating vendor payments of $30,000 or more. These established processes are managed by the Office of Sponsored Programs (OSP) and the Office of Central Procurement (OCP), respectively. The identified hospital payments were not processed as subaward payments, nor were they processed through OCP where a payment would be generated via PO. The payments were made under unit specific service contracts and paid via non-PO payment (or direct payment) to the hospital partners. While this type of payment is authorized by Penn State systems, it was unknown at the time of payment that non-PO payments were not routed to OCP for review and validation of the FFATA reporting requirements. To ensure future compliance: ? OCP will conduct a retroactive review of all non-PO payments $30,000 or greater from July 2020 through present to ensure FFATA reporting is complete and accurate ? OSP and OCP will work with colleges to develop a unit-level process to review and identify eligible FFATA reporting prior to submission of non-PO payment requests ? OCP will conduct a bi-weekly review of all non-PO payments $30,000 or greater to ensure any transactions meeting FFATA requirements are reported timely and appropriately. Action Date - Ongoing Final Implementation Date - May 31, 2023 Name And Phone # Of Person Responsible - Virginia A. Teachey, 814-865-1355

View Audit 56241

Finding 58548 (2022-004)

None 2022

Sicangu Oyate Ho, INC

SD

Subrecipient Monitoring Matching / Level of Effort / Earmarking Reporting

2022-004 Late Single Audit Submission (Compliance) New Finding This Year Recommendation: Management develop and implement policies regarding the retention of employment contracts. Action Taken: Due to the HR Generalist?s accident, the contracts were not filed in a timely manner in the employees pers...

2022-004 Late Single Audit Submission (Compliance) New Finding This Year Recommendation: Management develop and implement policies regarding the retention of employment contracts. Action Taken: Due to the HR Generalist?s accident, the contracts were not filed in a timely manner in the employees personnel file. We have developed a checklist to ensure all the requirements are met on what needs to be filed immediately with signed copies to payroll for data entry. We are recommending that the school start utilizing Personnel Actions for those employees that do not require contracts per regulations.

View Audit 55377

Finding 58546 (2022-002)

Material Weakness 2022

Sicangu Oyate Ho, INC

SD

Subrecipient Monitoring Reporting Material Weakness

2022-002 Missing Personnel Files (Material Weakness) New Finding This Year Recommendation: Recommend adhering to adopted policies regarding the retention of personnel files. Action Taken: Due to the absence of the HR Generalist who was involved in a motorcycle accident in the midst of putting togeth...

2022-002 Missing Personnel Files (Material Weakness) New Finding This Year Recommendation: Recommend adhering to adopted policies regarding the retention of personnel files. Action Taken: Due to the absence of the HR Generalist who was involved in a motorcycle accident in the midst of putting together all personnel files as recommended by the BIA records review, there were documents that were not filed immediately. We have created a checklist to ensure all files are complete and all documents filed in a timely manner. In 2020 when the building was undergoing renovation many of the personnel files were placed in storage and upon arrival of the new management team we had to recover and replace many missing documents. Thus creating a checklist to ensure each personnel file is complete.

View Audit 55377

Finding 58478 (2022-001)

Material Weakness 2022

Elbert County, Colorado

CO

Subrecipient Monitoring Internal Control / Segregation of Duties Material Weakness

Finding 2022-001: Material Weakness, Internal Control Over Compliance and Compliance Person(s) Responsible: Tiffany Hermes, Finance Manager Anticipated Completion Date: 9/30/2023 Corrective Action Plan: The County has taken steps to restructure and increase the in-house capabilities of the finan...

Finding 2022-001: Material Weakness, Internal Control Over Compliance and Compliance Person(s) Responsible: Tiffany Hermes, Finance Manager Anticipated Completion Date: 9/30/2023 Corrective Action Plan: The County has taken steps to restructure and increase the in-house capabilities of the finance department and overall County management. Several hiring actions have occurred, and the finance department is now full. ? There are steps in place now pertaining to internal controls which include having two employees with access to federal reports and submission capability. ? Upon an employee leaving, a structure will be in place to passalong the access to the correct position for future reporting.

View Audit 56078

Finding 58475 (2022-002)

Material Weakness 2022

Western Montana Area Vi Agency on Aging, Inc.

MT

Subrecipient Monitoring

Corrective Action Plan: In relation to the second finding. Our agency understands the importance of oversight of our contractors. We have done this in the past through monthly reports in which we monitor expenses and revenues as well as monitor provided services and services. Our agency provides tr...

Corrective Action Plan: In relation to the second finding. Our agency understands the importance of oversight of our contractors. We have done this in the past through monthly reports in which we monitor expenses and revenues as well as monitor provided services and services. Our agency provides training to contractor staff as necessary to ensure compliance with program rules. We also require our contract compliance form be completed annually by all contractors. We felt there needed to be additional oversight and in FY 22 we created an on-site assessment process. We rolled this out in April of FY 22 with assessments of Lincoln County sites. In FY 23 and in future years, the on-site assessments will be completed annually on all Older Americans Act service contractors with our agency. Please let me know if you have any questions or if there are any concerns regarding the response.

View Audit 49611

Finding 58465 (2022-001)

None 2022

McDaniel College and Subsidiary

MD

Subrecipient Monitoring Reporting

McDaniel College, Inc. Corrective Action Plan For the Year Ended May 31, 2022 Finding 2022-001 - Reporting Condition: The institutional report for the quarter ending March 31, 2022 was not publicly posted to the College's website at the time of our audit. Corrective Action Plan Corrective Action...

McDaniel College, Inc. Corrective Action Plan For the Year Ended May 31, 2022 Finding 2022-001 - Reporting Condition: The institutional report for the quarter ending March 31, 2022 was not publicly posted to the College's website at the time of our audit. Corrective Action Plan Corrective Action Planned: The Consumer Information section of the College?s web page will be reviewed independently on the required filing dates to ensure that the information is appropriately posted. Name(s) of Contact Person(s) Responsible for Corrective Action: The AVP of Finance, Julie Fisher, will review the current documentation and future required postings as needed. Anticipated Completion Date: On February 2, 2023, the AVP of Finance reviewed the reports posted on the McDaniel website for completeness. Quarterly and annual reporting that is required to be published on the college web site will be reviewed by the AVP of Finance until the point at which no additional reporting is required.

View Audit 55290

Finding 58453 (2022-003)

Material Weakness 2022

North Spencer County School Corporation

IN

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2022-003 Contact Person Responsible for Corrective Action: Gerri Ford Contact Phone Number: 812-937-2400 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Corporation Treasurer will prepare the annual reports and ensure the amounts agree t...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Gerri Ford Contact Phone Number: 812-937-2400 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Corporation Treasurer will prepare the annual reports and ensure the amounts agree to the accounting records. The annual reports prepared by the Corporation Treasurer will be provided to the Director of Learning who oversees the Elementary and Secondary School Emergency Relief (ESSER) grant to review and approve the amounts reported are accurate. After review and approval from the Director of Learning, the annual reports will be submitted by the Corporation Treasurer. Anticipated Completion Date: May 2023

View Audit 54408

Finding 58447 (2022-001)

None 2022

East Peoria Elementary School District No. 86

IL

Subrecipient Monitoring Cash Management Reporting § 200.305

Finding No.: 2022-001 Condition: The District's expenditure report filed for June 30, 2022 included expenditures paid in July and August 2022. These amounts were not reported as committed or obligated. Plan: Grant expenditure reports will be prepared on the cash basis and obligations reported. ...

Finding No.: 2022-001 Condition: The District's expenditure report filed for June 30, 2022 included expenditures paid in July and August 2022. These amounts were not reported as committed or obligated. Plan: Grant expenditure reports will be prepared on the cash basis and obligations reported. The liquidation of the obligations will be reported on subsequent liquidation reports. Anticipated Date of Completion: August 31, 2022 Name of Contact Person: Tony Ingold, Superintendent Management Response: There is no disagreement with this finding and management will monitor all future federal reimbursement requests. Committed and obligated expenditures will be reported appropriately, and will be paid within 90 days after project completion.

View Audit 55502

Finding 58438 (2022-001)

None 2022

Emmanuel College

GA

Questioned Costs Special Tests & Provisions Student Financial Aid

Emmanuel College Audit Response Finding number 2022-001 from the 2022 audit has been copied below with the management response and corrective action plan provided. EMMANUEL COLLEGE SCHEDULE OF FINDINGS AND QUESTIONED COSTS JUNE 30, 2022 Condition: Out of a sample of 108 students there were 20 who ...

Emmanuel College Audit Response Finding number 2022-001 from the 2022 audit has been copied below with the management response and corrective action plan provided. EMMANUEL COLLEGE SCHEDULE OF FINDINGS AND QUESTIONED COSTS JUNE 30, 2022 Condition: Out of a sample of 108 students there were 20 who withdrew. We decided to test all 20 of those students as it related to return of Title IV funds. Return of funds were sent in by the required date except for two instances. One was late due to the Thanksgiving Holiday. The school was closed on that Thursday and Friday, so the funds were not submitted until the following Monday. This was not a big deal; however, the other instance was simply late by 4 days and no Holidays were involved. Cause: Simply an oversight in which the date simply slipped by them. Effect: The Department of Education received the transferred return of funds 4 days later than they were required to be deposited into the SFA account. Recommendation: College management should design and implement procedures to ensure that there are checks and balances to make sure that when a student withdraws and the return of funds are calculated that the required return date is flagged and sent to whomever is responsible for submitting those funds to the SFA account. Management Response and Corrective Action Plan: Financial Aid personnel will utilize a built in Return to Title IV funds feature of the financial aid software, PowerFaids, to function as a quality assurance measure for Accounting Office staff. The PowerFaids function archives the date of withdrawal and calculates the deadline for return of funds. This feature will allow for quality assurance reports to be pulled no less than a week before the deadline so that Financial Aid staff can serve as an accountability partner for accounting staff in ensuring funds are returned in a timely fashion and in compliance with all federal guidelines. Contact Responsible for Corrective Action: Donna Quick, Vice President for Enrollment, 706-245-2872

View Audit 55512 Questioned Costs: $1

Finding 58435 (2022-003)

Significant Deficiency 2022

Tucson Unified School District No. 1

AZ

Questioned Costs Subrecipient Monitoring Reporting

2022-003 Education Stabilization Fund ? Assistance Listing No. 84.425 Recommendation: We recommend the District to review its current procedures over the review of contracts to ensure prevailing wage rates clauses are included in the contract and implement a monitoring control to ensure certified pa...

2022-003 Education Stabilization Fund ? Assistance Listing No. 84.425 Recommendation: We recommend the District to review its current procedures over the review of contracts to ensure prevailing wage rates clauses are included in the contract and implement a monitoring control to ensure certified payrolls are submitted by the contractor or subcontractor in a timely manner as required by the regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: For all Requests for Proposals (RFP), Invitations for Bid (IFB), and Requests for Quotations (RFQ), the District provides a ?Special Requirements: Federal Requirements? section in all of the terms and conditions that prospective vendors must review. All vendors are required to acknowledge that they read, understand, and will abide by the various Federal requirements. Among them, a clause of building projects states, ?Davis-Bacon Act ? the OFFEROR shall complete with the Davis-Bacon Act (40 U.S.C. 276a to 276a-7) as supplemented by the Department of Labor regulations (29 CFR Part 5).? Any prospective vendor is required to maintain records for the operations under the awarded contract for a period of not less than five (5) years for the District?s review. The District is currently identifying construction project vendors and requesting documentation to show evidence that the vendors met the requirements of Davis-Bacon. Davis-Bacon requirements have been implemented since July 1, 2022, and missing documentation from vendors will be collected by June 30, 2024. Name of the contact person responsible for corrective action: Ricky Hernandez, Chief Financial Officer Planned completion date for corrective action plan: Process was implemented by June 30, 2022. Vendors with missing documentation will be collected by June 30, 2024.

View Audit 55907 Questioned Costs: $1

Finding 58430 (2022-001)

Material Weakness 2022

The Harry and Jeanette Weinberg Gardens at Bedford, INC

MD

Eligibility HUD Housing Programs Subrecipient Monitoring

Finding 2022-1 a. Comments on the Finding and Each Recommendation Management agrees with the finding. b. Action(s) Taken or Planned on the Finding In 2022 we hired additional oversight staff at the corporate level and changed the procedure for reviewing and approving annual certifications as well as...

Finding 2022-1 a. Comments on the Finding and Each Recommendation Management agrees with the finding. b. Action(s) Taken or Planned on the Finding In 2022 we hired additional oversight staff at the corporate level and changed the procedure for reviewing and approving annual certifications as well as monitoring EIV reporting. We have implanted new EIV procedures to ensure

View Audit 55113

Finding 58422 (2022-002)

Material Weakness 2022

Fresno County Fire Protection District

CA

Subrecipient Monitoring Material Weakness Reporting

Program: Coronavirus State Local Fiscal Recovery Funds (SLFR) CFDA No.: 21.027 Federal Grantor: U.S. Department of Treasury Passed-through: Fresno County Award No. and Date: Fresno County Agreement 22-126, April 5, 2022 Finding 2022-002: Reporting Type of Finding: Material weakness in internal contr...

Program: Coronavirus State Local Fiscal Recovery Funds (SLFR) CFDA No.: 21.027 Federal Grantor: U.S. Department of Treasury Passed-through: Fresno County Award No. and Date: Fresno County Agreement 22-126, April 5, 2022 Finding 2022-002: Reporting Type of Finding: Material weakness in internal controls over Reporting and Noncompliance View of Responsible Officials: Concur with the finding. Corrective Action Plan: ? The District will develop and implement a more robust system for the preparation and submission of reporting. ? The District will include monitoring of all award contracts for reporting and other compliance conditions. Projected Implementation Date: May 1, 2023

View Audit 55903

Corrective Action Plans

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