Corrective Action Plans

Finding 50247 (2022-002)

Significant Deficiency 2022

IL

Questioned Costs Subrecipient Monitoring Equipment & Real Property Management

KCHD will implement internal controls to review outstanding items and ongoing projects monthly, particularly those charged to grants, for proper reporting to ensure compliance with the terms of the award. Specifically, the Business Manager and Administrator will identify any hidden issues that could...

KCHD will implement internal controls to review outstanding items and ongoing projects monthly, particularly those charged to grants, for proper reporting to ensure compliance with the terms of the award. Specifically, the Business Manager and Administrator will identify any hidden issues that could violate Uniform Guidance reporting requirements. The Health Department expects to have this procedure in effect no later than July 1, 2023. Additionally, the KCHD plans to obtain adequate resources to assist the financial and grant reporting function to ensure compliance.

View Audit 50336 Questioned Costs: $1

Finding 50202 (2022-005)

None 2022

Davenport Community School District

IA

Subrecipient Monitoring Equipment & Real Property Management Procurement, Suspension & Debarment § 200.313

Response and Corrective Action Plan: The District will review current processes for purchasing equipment within Iowa Department of Education approval amounts or seek amendments when approval cost limits cannot be met. Kevin Posekany, June 30, 2023.

View Audit 44435

Finding 50188 (2022-003)

Significant Deficiency 2022

Davenport Community School District

IA

Subrecipient Monitoring Reporting School Nutrition Programs

Response and Corrective Action Plan: The District will review current processes to routinely reconcile the point of sale system and the general ledger. Kevin Posekany, June 30, 2023

View Audit 44435

Finding 50187 (2022-001)

Significant Deficiency 2022

Laramie County Community College

WY

Procurement, Suspension & Debarment Subrecipient Monitoring Cash Management § 200.327

2022-001: Reporting Corrective Action: Due to ever-evolving processes, LCCC did not fully comprehend all reporting nuances for the HEER program. The Comptroller and Director of Sponsored Awards will continue to perform in-depth reviews of all reporting guidance and requirements to ensure accurate ...

2022-001: Reporting Corrective Action: Due to ever-evolving processes, LCCC did not fully comprehend all reporting nuances for the HEER program. The Comptroller and Director of Sponsored Awards will continue to perform in-depth reviews of all reporting guidance and requirements to ensure accurate reporting. Anticipated Completion Date: June 30, 2023 Contact Persons: Nola Rocha, Comptroller and Jennifer McCartney, Director of Sponsored Awards and Compliance

View Audit 44410

Finding 50166 (2022-002)

Material Weakness 2022

Children's Hospital Medical Center of Akron

OH

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.213 § 200.303

Akron Children?s will implement a periodic independent review of a sample of vendors sent to the third-party vendor to ensure that the processes employed by third-party vendor are accurate. Akron Children?s will also develop a retention process for all vendor searches and file submissions to eviden...

Akron Children?s will implement a periodic independent review of a sample of vendors sent to the third-party vendor to ensure that the processes employed by third-party vendor are accurate. Akron Children?s will also develop a retention process for all vendor searches and file submissions to evidence compliance with the Federal regulations.

View Audit 43393

Finding 50141 (2022-004)

Material Weakness 2022

Lynwood Unified School District

CA

Subrecipient Monitoring Material Weakness Reporting

Corrective Action Plan and Views of Responsible Officials The District will review its records and verify alignment with reports submitted to the Los Angeles COE.

View Audit 42607

Finding 50126 (2022-002)

Significant Deficiency 2022

Regional Food Bank of Northeastern New York, Inc.

NY

Procurement, Suspension & Debarment Subrecipient Monitoring Eligibility § 200.213 § 200.318

Finding Reference Number; 2022-002 Federal Agency:Department of Agriculture (USDA) Description of Findi ng: Criteria: : 2 CFR Section 200.318 stipulates that a non-Federal entity must use its own documented procurement procedures which reflect applicable state, local, and tribal Jaws and regulation...

Finding Reference Number; 2022-002 Federal Agency:Department of Agriculture (USDA) Description of Findi ng: Criteria: : 2 CFR Section 200.318 stipulates that a non-Federal entity must use its own documented procurement procedures which reflect applicable state, local, and tribal Jaws and regulations, provided that the procurements conform to applicable Federal law and the standards identified in Part 200 Subpart D. Additional ly, 2 CFR Section 200.213 stipulates that no awards, subawards, or contracts be awarded to parties that are debarred, suspended, or otherwise excluded from or inel igible for partici pation in Federal assistance programs or activities. Condition: During audit testing performed by Mengel, Metzger, Barr & Co, LLP, they noted the following: - The contractors util ized by the Food Bank in 2022 were not properly checked for compl iance requirements regarding debarment. They did not have a control in place to ensure the contractors used for their covered transactions were not made with a debarred or suspended party . Statement of Concurrence or Nonconcurrence: The Food Bank agrees with this findi ng. Corrective Action : The Food Bank has implemented procedures to ensure all contracted vendors are vetted to ensure they are not on the federal exclusion list. All contractors used in 2022 have been checked and are not on the list. Name of Contact Person: Renee Law, Chief Financial Officer; phone number 518-786-3691 ext 226; email ReneeL@Regionalfoodbank.net. Projected Completion Date: May 31, 2023

View Audit 43641

Finding 50125 (2022-001)

Significant Deficiency 2022

Regional Food Bank of Northeastern New York, Inc.

NY

Subrecipient Monitoring Allowable Costs / Cost Principles HUD Housing Programs

Finding Reference Number: 2022-001 Federal Agency: Department of Agriculture (USDA) Description of Finding: Criteria: 7 CFR Section 250. I 9(a) identifies requirements related to record keeping for this major program. It is important to note the Food Bank appeared to maintain the appropriate support...

Finding Reference Number: 2022-001 Federal Agency: Department of Agriculture (USDA) Description of Finding: Criteria: 7 CFR Section 250. I 9(a) identifies requirements related to record keeping for this major program. It is important to note the Food Bank appeared to maintain the appropriate supporting documents and required components, this finding relates to one component regarding lack of a signoff not lack of documentation . Condition: During audit testing performed by Mengel , Metzger, Barr & Co, LLP, they noted the following:The invoices created as a result of USDA orders being made were not consistently signed off on by the recipient agency representative upon pick up or delivery of the commodities. Statement of Concurrence or Nonconcur rence: The Food Bank agrees with this finding. Corrective Action: The Food Bank has always made an effort to ensure that agencies sign their invoice when their order is picked up. We will reinforce with our staff that this is an absolute requirement and ensure that all orders picked up by agencies, particularly those with USDA prod ucts on their orders, will sign for the order at the time of pick up. Name of Contact Person: Nicholas Pisani, Chief Operating Officer; phone number 518-786-3691 ext 241; email NickP@Regionalfoodbank.net. Projected Completion Date: June 29, 2023.

View Audit 43641

Finding 50113 (2022-001)

Material Weakness 2022

Adams County

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

FINDING 2022-001 Contact Person Responsible for Corrective Action: Tony Mellencamp Contact Phone Number: 260-724-5303 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will check the SAM.Gov website for vendors and or also have them provide a statem...

FINDING 2022-001 Contact Person Responsible for Corrective Action: Tony Mellencamp Contact Phone Number: 260-724-5303 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will check the SAM.Gov website for vendors and or also have them provide a statement that they are not suspended or debarred from receiving Federal Funds. We also will add this into our policies and procedures. Anticipated Completion Date: 7/12/2023

View Audit 43632

Finding 50107 (2022-007)

Material Weakness 2022

North Judson -- San Pierre School Corporation

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.302 § 200.303 § 200.328

FINDING 2022-007 Subject: COVID-19 ? Education Stabilization Fund ? Reporting Federal Agency: Department of Education Federal Program: COVID-19 ? Education Stabilization Fund Assistance Listing Number: 84.425D Federal Award Numbers and Years (or Other Identifying Numbers): S425D200013, S425U200013...

FINDING 2022-007 Subject: COVID-19 ? Education Stabilization Fund ? Reporting Federal Agency: Department of Education Federal Program: COVID-19 ? Education Stabilization Fund Assistance Listing Number: 84.425D Federal Award Numbers and Years (or Other Identifying Numbers): S425D200013, S425U200013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Reporting compliance requirements. Context: The School Corporation was required to submit two Annual Data Reports to the Indiana Department of Education (IDOE) to meet federal reporting requirements for ESSER grant awards. The first report was for the period of March 13, 2020 to September 30, 2020 and was due by January 21, 2021. The second report was for the period of October 1, 2020 to June 30, 2021 and was due by May 13, 2022. The amounts reported as expended on the second report did not agree to the underlying expenditure records of the School Corporation. Per discussion with the Treasurer, the amounts reported on the second report were the appropriated amounts, not the actual amounts expended during the period. Therefore, the amounts on the report were overstated by approximately 25% for ESSER I and 280% for ESSER II compared to the correct amounts on the School Corporation?s records. Additionally, for both reports that were submitted, there was no documented review by someone other than the preparer of the report to ensure the information submitted was complete and accurate. Views of Responsible Officials and Planned Corrective Actions: We concur with the finding. Description of Corrective Action Plan: The NJ-SP School Corporation will implement effective internal controls to oversee that the federal grant information prepared and submitted is accurate and reviewed. This will be done in order to detect and correct errors that may be entered prior to submission. This will be done by having an employee prepare the Annual Data Report information while another employee reviews and approves the information before submitting. These controls will be implemented by July 1, 2023. Responsible Party and Timeline for Completion: Dalton C. Tunis ? Corporation Business Manager/Treasurer Anticipated Completion Date: July 1, 2023

View Audit 43779

Finding 50093 (2022-003)

Material Weakness 2022

North Daviess Community Schools

IN

Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.328

FINDING 2022-003 Information on the federal program: Subject: Education Stabilization Fund - Annual Data Report Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Pass-Through Entity: Indiana Dep...

FINDING 2022-003 Information on the federal program: Subject: Education Stabilization Fund - Annual Data Report Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Condition: The School Corporation did not have a documented review control in place to ensure the annual data report was reviewed by someone other than the preparer and that the report was submitted timely. Context: The Annual Data Report for the period of October 1, 2020 to June 30, 2021 was due to the Indiana Department of Education (IDOE) by May 13, 2022. The School Corporation submitted the report on May 16, 2022. In addition, there was no documented review by someone other than the preparer of the report to ensure the information submitted was complete and accurate. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following corrective action. Dr. Barry Stone, Director of Curriculum will prepare the Annual Data Report in a timely matter and the reports will be reviewed by Mrs. Berry, Superintendent and then signed off before submitting the report. Responsible party and timeline for completion: Federal regulation requires name and title of person overseeing corrective action plan and anticipated completion date. Dr. Barry Stone, Director of Curriculum will compile the report and Mrs. Berry, Superintendent will approve and sign off when the report is due.

View Audit 43321

Finding 50084 (2022-002)

Material Weakness 2022

North Vermillion Community 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 2020-002 Contact Person Responsible for Corrective Action: Shelly Harrison, Corporation Treasurer Contact Phone Number: 765-492-5102 Views of Responsible Official: We concur to the findings; however, while completing the ESSER Reports, some formatting errors of the provided spreadsheet cr...

FINDING 2020-002 Contact Person Responsible for Corrective Action: Shelly Harrison, Corporation Treasurer Contact Phone Number: 765-492-5102 Views of Responsible Official: We concur to the findings; however, while completing the ESSER Reports, some formatting errors of the provided spreadsheet created some questions by the North Vermillion officials prompting a clarification email to the DOE. Since the formatting errors were not addressed and all completed boxes on the North Vermillion ESSER Report spreadsheet turned green (indicating the correct amounts on the spreadsheet), the North Vermillion officials felt the ESSER report submitted was correct. Description of Corrective Action Plan: To correct the internal control issue, the Superintendent and Corporation Treasurer will work independently as well as collaboratively on the ESSER Reports. Prior to submitting any future report, the corporation officials will document their work by signing off and dating the report prior to submission to the DOE. To rectify the incorrect dollar amount on the Yearly ESSER Report Spreadsheet, the corporation treasurer and superintendent will work collaboratively to correct the amounts on either the ESSER I Year End Report and the ESSER II Year 2 and/or Year End Report. Anticipated Completion Date: Both the Internal Control and ESSER I corrective actions have been corrected, with the ESSER I Final Expenditure Report being completed and signed off on. The ESSER II corrective actions will be completed on the upcoming ESSER III Year End Report when that report is due.

View Audit 43320

Finding 50076 (2022-003)

Material Weakness 2022

Metropolitan School District of Shakamak

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: Jeff Gambill, Superintendent; Jennifer Barcus, Corporation Treasurer. Contact Phone Number: 812-665-3550 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Corporation Treasurer wil...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Jeff Gambill, Superintendent; Jennifer Barcus, Corporation Treasurer. Contact Phone Number: 812-665-3550 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Corporation Treasurer will begin reviewing all annual data reports completed by the Superintendent, prior to submission of the reports, to verify that all expenditures are reported in the correct reporting period. Anticipated Completion Date: Immediate review will begin of all annual data reports.

View Audit 43315

Finding 50072 (2022-005)

Significant Deficiency 2022

Frontier School Corporation

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303

FINDING 2022-005 Contact Person Responsible for Corrective Action: Cortney Parrish, Corporation Treasurer Contact Phone Number: 765-240-2346 Views of Responsible Official: We agree with the finding Description of Corrective Action Plan: The School Corporation plans to have the Jr/Sr. High Sch...

FINDING 2022-005 Contact Person Responsible for Corrective Action: Cortney Parrish, Corporation Treasurer Contact Phone Number: 765-240-2346 Views of Responsible Official: We agree with the finding Description of Corrective Action Plan: The School Corporation plans to have the Jr/Sr. High School ECA Treasurer review and approve all financial data collection reports for grants prior to submission. Anticipated Completion Date: Immediately

View Audit 43314

Finding 50063 (2022-001)

Significant Deficiency 2022

State of North Carolina

NC

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

Subrecipients Were Not Paid Timely Department Name: Health and Human Services Contact Name / Telephone Number of Person Responsible for CAP: Joyce Massey-Smith, Director of Aging and Adult Services - (919) 855-3400 ? For any future occurrences where capacity is an issue, Division of Aging and Adult ...

Subrecipients Were Not Paid Timely Department Name: Health and Human Services Contact Name / Telephone Number of Person Responsible for CAP: Joyce Massey-Smith, Director of Aging and Adult Services - (919) 855-3400 ? For any future occurrences where capacity is an issue, Division of Aging and Adult Services (DAAS) will request additional staffing support from the Office of Opportunity and Well-Being. ? The Division of Aging and Adult Services provided funding for a temporary position to assist with processing the increase in Emergency Solutions Grant (ESG) invoices. Corrective action was completed on: January 1, 2022.

View Audit 53638

Finding 50062 (2022-007)

Significant Deficiency 2022

State of North Carolina

NC

Student Financial Aid Subrecipient Monitoring Reporting

Enrollment Status Reporting Errors Department Name: Western Piedmont Community College Contact Name / Telephone Number of Person Responsible for CAP: Dr. Tou Vang - (828) 448-3178 The Enrollment Reporting schedule in the College registrar?s office has been updated to ensure that reporting of student...

Enrollment Status Reporting Errors Department Name: Western Piedmont Community College Contact Name / Telephone Number of Person Responsible for CAP: Dr. Tou Vang - (828) 448-3178 The Enrollment Reporting schedule in the College registrar?s office has been updated to ensure that reporting of student enrollment information occurs every month. Enrollment Reports will be shared with the Financial Aid Office to confirm monthly updates in NSLDS. This procedure will ensure that the College submits all student status changes on a monthly basis. Corrective action was completed on: November 7, 2022.

View Audit 53638

Finding 50061 (2022-006)

Significant Deficiency 2022

State of North Carolina

NC

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

Enrollment Status Reporting Errors Department Name: Lenoir Community College Contact Name / Telephone Number of Person Responsible for CAP: Shelia Wiggins, Director of Financial Aid - (252) 527-6223 To correct the enrollment status reporting issues, Lenoir Community College has implemented the foll...

Enrollment Status Reporting Errors Department Name: Lenoir Community College Contact Name / Telephone Number of Person Responsible for CAP: Shelia Wiggins, Director of Financial Aid - (252) 527-6223 To correct the enrollment status reporting issues, Lenoir Community College has implemented the following corrective actions: ? The Registrar's and Financial Aid Office will develop a process to ensure that information is reported to the NSLDS through the National Student Clearinghouse on time. ? The Registrar has been given access to the NSLDS to review enrollment information and status changes reported to NSLDS through the National Student Clearinghouse for the accuracy of records. ? The Registrar has received further training on the correct workflow for updating students' withdrawal statuses. ? The Registrar and Director of Financial Aid will work cohesively to ensure that the corrective actions are effective by pulling a sample of students' changes from NSLDS and reviewing them for accuracy. ? Steps will be taken to ensure continued training and education of the Registrar's and Financial Aid Offices staff on enrollment status reporting. The steps above will allow the College to monitor compliance as it relates to Enrollment Status reporting. Anticipated Completion Date: June 30, 2023.

View Audit 53638

Finding 50060 (2022-005)

Significant Deficiency 2022

State of North Carolina

NC

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

Enrollment Status Reporting Errors Department Name: Central Piedmont Community College Contact Name / Telephone Number of Person Responsible for CAP: Richard Pucine - (704) 330-6247 On September 2, 2022, the College Registrar?s Office corrected the enrollment status for the three students identified...

Enrollment Status Reporting Errors Department Name: Central Piedmont Community College Contact Name / Telephone Number of Person Responsible for CAP: Richard Pucine - (704) 330-6247 On September 2, 2022, the College Registrar?s Office corrected the enrollment status for the three students identified during the audit with an incorrect status change. The College?s Senior Registrar is implementing an internal audit process in November to ensure all students with enrollment status changes are accurately reported to the National Student Loan Data System (NSLDS). Anticipated Completion Date: Corrective Action was partially completed on September 2, 2022. Full completion is expected in November 2022 with the implementation of the internal audit process.

View Audit 53638

Finding 50059 (2022-023)

Significant Deficiency 2022

State of North Carolina

NC

Questioned Costs Eligibility Subrecipient Monitoring

Deficiencies in the Medicaid Eligibility Determination Process Department Name: Health and Human Services Contact Name / Telephone Number of Person Responsible for CAP: Eva Fulcher - (919) 813-5343; Betty Dumas-Beasley - (919) 527-7739 The Department reviewed the errors identified in the audit and w...

Deficiencies in the Medicaid Eligibility Determination Process Department Name: Health and Human Services Contact Name / Telephone Number of Person Responsible for CAP: Eva Fulcher - (919) 813-5343; Betty Dumas-Beasley - (919) 527-7739 The Department reviewed the errors identified in the audit and will follow-up with each responsible county to correct the beneficiary record. When applicable, the Department will issue overpayment recoupment notices to the affected counties as required by state statute. Anticipated Completion Date: June 30, 2023.

View Audit 53638 Questioned Costs: $1

Finding 50043 (2022-024)

Material Weakness 2022

State of Ohio

OH

Subrecipient Monitoring Reporting Material Weakness

Corrective Action Plan: Ohio EMA continues to work with the vendor (Civix/EMGrants) to modify the FFATA reporting functionality within the grant management system. Controls independent of the grant management system are in place and continue to be refined as new situations surrounding the FFATA proc...

Corrective Action Plan: Ohio EMA continues to work with the vendor (Civix/EMGrants) to modify the FFATA reporting functionality within the grant management system. Controls independent of the grant management system are in place and continue to be refined as new situations surrounding the FFATA process continue to present themselves. These controls include the monthly running of obligation reports out of the EMGrants system followed by the timely reporting of any applicable items in FSRS. Recipient-Sub-Recipient Grant Agreements have been revised to require applicants to supply us with executive compensation information required by FFATA. This information is also required in SAM.gov. However, we?ve discovered various flaws in the SAM.gov system that makes it unreliable. Lastly, we have implemented processes for documenting all known, and future unknown, flaws within the FFATA process. This will assist us with clearly showing in future audits what is and is not in our control with FFATA. It?s worth noting the majority of the timeliness errors found in the auditor?s sampling occurred prior to Ohio EMA?s implementation of its corrective action plan in SFY 2022. The items sampled after the corrective action plan implementation date did not return any timeliness errors. Anticipated Completion Date for Corrective Action: Completed Contact Person Responsible for Corrective Action: Laura Adcock, Disaster Recovery Branch Chief, Ohio Department of Public Safety 2855 West Dublin Granville Road, Columbus, Ohio 43235 Phone: 614-230-7696, E-mail Address: ladcock@dps.ohio.gov

View Audit 52604

Finding 50042 (2022-023)

Material Weakness 2022

State of Ohio

OH

Subrecipient Monitoring

Corrective Action Plan: In November 2022, the Disaster Recovery Branch (DRB) sent out audit certification forms to all applicants that received FEMA PA funds during their fiscal years 2020-2022. DRB had already sent out audit certifications in January 2020 for applicants that received FEMA PA funds...

Corrective Action Plan: In November 2022, the Disaster Recovery Branch (DRB) sent out audit certification forms to all applicants that received FEMA PA funds during their fiscal years 2020-2022. DRB had already sent out audit certifications in January 2020 for applicants that received FEMA PA funds in their fiscal years 2018-2019. The certifications were either emailed or mailed. This action is documented in a new Audit Tracking Module in EMGrants that went live in the fall of 2022. In October/November 2022, the DRB also created an Excel pivot table for all years in which FEMA PA funds were disbursed to applicants. DRB reviewed this table to identify applicants that were highly likely to have a Single Audit in 2020 or 2021 (county departments, hospitals, schools, etc.) or that had received more than $750,000 in FEMA PA funds. The DRB then searched the Federal Audit Clearinghouse (FAC) to determine whether or not Single Audits were completed for those applicants. When Single Audits were found, the audit tracking module was created to ensure the DRB reviewed those audits as well. Finally, on January 1, 2023, EMGrants automatically sent 2022 audit certifications to applicants on a January 1-December 31 fiscal year and EMGrants will automatically send 2023 audit certifications July 1, 2023 for applicants on a July 1-June 30 fiscal year. The system will continue to send these audit certifications to applicants in the coming fiscal years when they have received FEMA PA funds from DRB. Anticipated Completion Date for Corrective Action: Completed Contact Person Responsible for Corrective Action: Laura Adcock, Disaster Recovery Branch Chief, Ohio Department of Public Safety 2855 West Dublin Granville Road, Columbus, Ohio 43235 Phone: 614-230-7696, E-mail Address: ladcock@dps.ohio.gov

View Audit 52604

Finding 50012 (2022-001)

Significant Deficiency 2022

Chestnut Hill College

PA

Student Financial Aid Subrecipient Monitoring Eligibility

FINDING 2022-001: 84.007 Federal Supplemental Education Opportunity Grant, 84.033 Federal Work Study Program, 84.038 Federal Perkins Loans, 84.063 Federal Pell Grant Program, 84.268 Federal Direct Loan Program, 84.379 Teacher Education Assistance for College and Higher Education Grants Recommendatio...

FINDING 2022-001: 84.007 Federal Supplemental Education Opportunity Grant, 84.033 Federal Work Study Program, 84.038 Federal Perkins Loans, 84.063 Federal Pell Grant Program, 84.268 Federal Direct Loan Program, 84.379 Teacher Education Assistance for College and Higher Education Grants Recommendation: The College should perform and document an annual risk assessment to determine the College's specific risks relevant to protecting consumer nonpublic personal information. At a minimum, the College should have at least one risk statement aligned or referenced to each of the three required areas noted in the GLBA law at 16 CFR 314.4 (b). Finally, the College should identify and document at least one safeguard (i.e., control) for each of the risks identified and document in the risk assessment. Each control should be aligned or referenced to the risk(s) to which the safeguard applies. Action To Be Taken: The College will complete a GLBA risk assessment that addresses (1) employee training and management; (2) information systems, including network and software design, as well as information processing, storage, transmission and disposal; and (3) detecting, preventing and responding to attacks, intrusions, or other systems failures and document safeguards for identified risks. The College will complete the assessment in accordance with the December 9, 2021 Federal Trade Commission (FTC) issued final regulations to amend the Standards for Safeguarding Customer Information, including ensuring the College?s written information security program includes the nine elements included in the FTC?s regulations. Responsible Individual for Corrective Action: Scott Seidman, Director of IT Services Anticipated Completion Date: June 15, 2023

View Audit 48720

Finding 50009 (2022-001)

Material Weakness 2022

County of Contra Costa

CA

Subrecipient Monitoring Material Weakness Reporting

Corrective Action Plan For the Year Ended June 30, 2022 Reference Number: 2022-001 Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Head Start Cluster Assistance Listing Number: 93.600 Federal Award Numbers: 09CH010862-04-02 and 09HE000903-01-00 Category of Findin...

Corrective Action Plan For the Year Ended June 30, 2022 Reference Number: 2022-001 Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Head Start Cluster Assistance Listing Number: 93.600 Federal Award Numbers: 09CH010862-04-02 and 09HE000903-01-00 Category of Finding: Reporting Type of Finding: Material Weakness in Internal Control over Compliance and Instance of Noncompliance The Employment and Human Services Department will comply with Appendix A (I)(a) of 2 CFR Part 170 to report each obligating action greater than or equal to $30,000 in Federal funds for a subaward to a non-Federal entity no later than the end of the month following the month in which the obligation was made. When applicable, the Employment and Human Services Department will require that its subrecipient provide their executive total compensation. The Employment and Human Services Department will report the information per 2 CFR 170 Appendix A, and the grant award instructions. The Employment and Human Services Department?s fiscal management will work with fiscal staff to develop a FFATA tracking tool for designated fiscal staff to use to meet the reporting requirement of Head Start. EHSD designated fiscal staff will be trained on the tracking tool and reporting requirement for completeness, accuracy and timeliness in accordance with 2 CFR 170 Appendix A, and the grant award instructions. Contact person responsible for corrective action plan: Marla Stuart, Director Contra Costa County Employment and Human Services Department Emilia Gabriele, Chief Deputy Director Contra Costa County Employment and Human Services Department Erik Brown, Chief Financial Officer Contra Costa County Employment and Human Services Department

View Audit 48716

Finding 50008 (2022-005)

Significant Deficiency 2022

Palmdale Aerospace Academy

CA

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

All accounting and business transactions procedures for FY 21/22 were completed by the Academy?s back-office provider. This relationship caused reporting conflicts between the academy and outside agency. Effective July 2022, all accounting and business transactions have been brought in-house and ar...

All accounting and business transactions procedures for FY 21/22 were completed by the Academy?s back-office provider. This relationship caused reporting conflicts between the academy and outside agency. Effective July 2022, all accounting and business transactions have been brought in-house and are not processed by Academy staff. By bringing the financial process in house, this will increase the strength of the internal controls within the Academy. The financials are monitored and processed by only one entity instead of between the back-office staff and Academy staff. There was a disconnect between the Academy and back-office staff regarding the preparation of the calculation of average state per pupil expenditure statistics. Going forward the Academy will be handling this process solely in house. The Academy has created a detailed timeline for Federal and State reporting. This timeline will ensure that reports are completed in a timely manner and can be reviewed for accuracy and compliance.

View Audit 48315

Finding 50007 (2022-004)

Significant Deficiency 2022

Palmdale Aerospace Academy

CA

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

All accounting and business transactions procedures for FY 21/22 were completed by the Academy?s back-office provider. This relationship caused reporting conflicts between the academy and outside agency. Effective July 2022, all accounting and business transactions have been brought in-house and ar...

All accounting and business transactions procedures for FY 21/22 were completed by the Academy?s back-office provider. This relationship caused reporting conflicts between the academy and outside agency. Effective July 2022, all accounting and business transactions have been brought in-house and are not processed by Academy staff. By bringing the financial process in house, this will increase the strength of the internal controls within the Academy. The financials are monitored and processed by only one entity instead of between the back-office staff and Academy staff. There was a disconnect between the Academy and back-office staff regarding the preparation of the calculation of Every Student Succeeds Act Maintenance of Effort. The Academy will continue to have internal staff work along with the Director of Business Services and Finance to record and report expenses related to Title I, Part A quarterly. The Director of Business Services and Finance will report quarterly to the Ed Service department along with the Executive Director/Superintendent the current standing and projection of the MOE. Each quarter there will be a discussion on the additional actions that may need to be taken to make sure MOE will be met at end of each fiscal year.

View Audit 48315

Corrective Action Plans

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