Corrective Action Plans

Finding 48556 (2022-001)

Material Weakness 2022

Dean College

MA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Allowable Costs ? COVID 19 Federal Emergency Management Agency Disaster Grants ? Public Assistance, Assistance Listing Number 97.036, Department of Homeland Security Condition A cost item was submitted twice within the applications of FEMA funds and funded by FEMA. Views of Responsible Officials an...

Allowable Costs ? COVID 19 Federal Emergency Management Agency Disaster Grants ? Public Assistance, Assistance Listing Number 97.036, Department of Homeland Security Condition A cost item was submitted twice within the applications of FEMA funds and funded by FEMA. Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding. FEMA was notified about the cost item and provided the College with instruction related to the return of funds. In addition, all future applications will be reviewed by a second staff member to prevent submission of a duplicate item. Responsible Official: Kathleen McGuire, Vice President for Financial Services Expected Completion Date: December 1, 2022 Summary Schedule of Prior Audit Findings None noted.

View Audit 52542 Questioned Costs: $1

Finding 48554 (2022-002)

None 2022

Central Grade School District No. 51

IL

Subrecipient Monitoring Cash Management Reporting § 200.305

Finding No.: 2022-002 Condition: The District's expenditure report filed for June 30, 2022 included expenditures paid in 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...

Finding No.: 2022-002 Condition: The District's expenditure report filed for June 30, 2022 included expenditures paid in 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: June 1, 2023 Name of Contact Person: Dale Heidbreder, 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 49400

Finding 48553 (2022-001)

Material Weakness 2022

Shelton School District No. 309

WA

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Shelton School District No. 309 September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Shelton School District No. 309 September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-01 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, procurement and restricted purpose requirements. Name, address, and telephone of District contact person: Brenda Trogstad, Assistant Superintendent of Finance & Operations Shelton School District No. 309 700 South 1st Street Shelton, WA 98584 Corrective action the auditee plans to take in response to the finding: Shelton School District does not concur with the audit finding being issued by the State Auditor?s Office. The district does agree that internal controls and processes could be improved. It is the district?s understanding the almost every district in Washington State that received this grant has an audit finding. The district believes there was not clear guidance on processes and requirements. The school district did not receive any of the federal funds directly. The vendors that we purchased the laptops, hotspots, and bus wi-fi were responsible for applying for the funds from the federal government directly. The district is being held accountable for the actions of the vendor which we did not have control over. The district does not agree that these should be questionable costs since the district did not apply for or receive any funds directly. The ECF laptops were procured using the USAC site and procedures. The district filed a form 370 indicating the devices we wanted and we received quotes from two vendors. One vendor?s quote was related to a cooperative purchasing agreement contract. The district chose to purchase from that vendor as they included a white glove service to place asset tags on the devices, enroll them in our admin console and they also came with an extended warranty that includes accidental damage protection. The district?s IT Operations Manager was working with school principals to come up with the best method to determine high need students in a fair and equitable manner. The laptops will be distributed early in the 2023-24 school year once the plan is in place and all parties agree with the process. Anticipated date to complete the corrective action: Prior to January 1, 2024.

View Audit 50013 Questioned Costs: $1

Finding 48549 (2022-009)

Material Weakness 2022

Madison Consolidated Schools

IN

Matching / Level of Effort / Earmarking Special Tests & Provisions Subrecipient Monitoring § 200.303

FINDING 2022-009 Contact Person Responsible for Corrective Action: Danica Houze, Chief Financial Officer Contact Phone Number: 812-274-8001 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: In the future when we have construction projects being paid fr...

FINDING 2022-009 Contact Person Responsible for Corrective Action: Danica Houze, Chief Financial Officer Contact Phone Number: 812-274-8001 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: In the future when we have construction projects being paid from federal funds we will request the contractor to submit payroll logs weekly to the Director of Facilities. We will also require them to include weekly payroll reports in the pay applications. Anticipated Completion Date: 2/13/23

View Audit 49219

Finding 48544 (2022-008)

Material Weakness 2022

Madison Consolidated Schools

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2022-008 Contact Person Responsible for Corrective Action: Danica Houze, Chief Financial Officer Contact Phone Number: 812-274-8001 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Documentation will be kept to ensure evidence of preparation, ...

FINDING 2022-008 Contact Person Responsible for Corrective Action: Danica Houze, Chief Financial Officer Contact Phone Number: 812-274-8001 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Documentation will be kept to ensure evidence of preparation, review, and approval of the Grant Reporting. Two individuals will sign off on all future reports and documentation will be kept on file. Anticipated Completion Date: 2/13/2023

View Audit 49219

Finding 48541 (2022-004)

Material Weakness 2022

Madison Consolidated Schools

IN

Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring § 200.303

FINDING 2022-004 Contact Person Responsible for Corrective Action: Janet McCreary, Director of Curriculum, Instruction, & Assessments Contact Phone Number: 812-274-8001 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The high school will create proce...

FINDING 2022-004 Contact Person Responsible for Corrective Action: Janet McCreary, Director of Curriculum, Instruction, & Assessments Contact Phone Number: 812-274-8001 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The high school will create procedures for tracking enrollments, removals, transfers, expulsion, and graduation numbers. Beginning in FY23, a cohort review is administered three times yearly (September, February, and June) by administration and school counselors. Student Services clerk reviews the withdrawal file for any student marked unknown or undetermined to obtain any necessary documentation and/or signatures. After review and confirmation of the appropriate mobility code and documentation, administration will work with the district technology team to correct errors in data exchange. Anticipated Completion Date: 2/13/2023

View Audit 49219

Finding 48540 (2022-003)

Material Weakness 2022

Madison Consolidated Schools

IN

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.333

FINDING 2022-003 Contact Person Responsible for Corrective Action: Janet McCreary, Director of Curriculum, Instruction, & Assessments Contact Phone Number: 812-274-8001 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Data Management Specialist wi...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Janet McCreary, Director of Curriculum, Instruction, & Assessments Contact Phone Number: 812-274-8001 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Data Management Specialist will save all reports submitted to the DOE. This will ensure that supporting documentation is kept that will be used determine Eligibility for Title I. The Title I Compliance Specialist/Grants & Compliance Specialist will verify the information for accuracy and keep documentation of the review. Anticipated Completion Date: 2/13/2023

View Audit 49219

Finding 48531 (2022-006)

Material Weakness 2022

Madison Consolidated Schools

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.1 § 200.303 § 200.317 § 200.318 § 200.319

FINDING 2022-006 Contact Person Responsible for Corrective Action: Judy Brooks, Food Service Coordinator Contact Phone Number: 812-274-8001 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Food Service Coordinator will follow our procurement proce...

FINDING 2022-006 Contact Person Responsible for Corrective Action: Judy Brooks, Food Service Coordinator Contact Phone Number: 812-274-8001 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Food Service Coordinator will follow our procurement procedures for all purchases. Food Service Coordinator will document that vendors for the BID are not suspended or debarred from participation in federal programs before purchasing also vendors used through the Wilson Center. The Deputy Treasurer will verify procurement and suspension and debarment documentation is on file before payment is made. When we are checking the vendors on the sams.gov website and there are no results founds then we will also request the vendor to submit a suspended and debarred form. Anticipated Completion Date: 2/13/2023

View Audit 49219

Finding 48522 (2022-005)

Material Weakness 2022

North Central Parke Community School Corporation

IN

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

FINDING 2022-005 Contact Person Responsible for Corrective Action: Vonessia Harmon, Business Manager Contact Phone Number: 765-569-4195 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Due to the unexpected COVID19 pandemic along with the addition of ...

FINDING 2022-005 Contact Person Responsible for Corrective Action: Vonessia Harmon, Business Manager Contact Phone Number: 765-569-4195 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Due to the unexpected COVID19 pandemic along with the addition of new ESSER & CARES grants & their various reporting requirements, the Business Manager failed to obtain review and signature from the Superintendent for the annual data collection reports. Effective immediately, in addition to the monthly reimbursement requests, the Superintendent will also properly review & sign off on all State & Federal grant reporting documents prepared & submitted by the Business Manager. Audit Evidence: Superintendent Signature & Date In the NCP Business Office Handbook; under Grants; the following has been added: ?The Superintendent will properly review and sign off on each reporting requirement to ensure accuracy.? Anticipated Completion Date: Effective immediately

View Audit 44369

Finding 48519 (2022-004)

Material Weakness 2022

North Central Parke Community School Corporation

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

FINDING 2022-004 Contact Person Responsible for Corrective Action: Mike Schimpf, Superintendent Contact Phone Number: 765-569-4191 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The material weakness in graduation cohort supporting documentation was...

FINDING 2022-004 Contact Person Responsible for Corrective Action: Mike Schimpf, Superintendent Contact Phone Number: 765-569-4191 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The material weakness in graduation cohort supporting documentation was due to the performance of previous building administration at the High School. A new building Principal and Guidance counselor have replaced those individuals. It is the responsibility of the Superintendent to ensure that the new building administrators are following IC 20-26-13 for graduation Cohort rate determination. Effective immediately, the High School building Principal and HS Guidance counselor will be given a copy of the graduation Cohort compliance regulations. The Superintendent will monitor their compliance and supporting documentation as needed. Anticipated Completion Date: Effective immediately

View Audit 44369

Finding 48501 (2022-001)

None 2022

Alexander Youth Network

NC

Subrecipient Monitoring

To prevent further late reports, internal calendar notifications will be added to the Executive Director and Program Director?s calendars. All information needed for the quarterly reports will be collected by the 15th of the month so the report can be submitted on time by the end of the month it is ...

To prevent further late reports, internal calendar notifications will be added to the Executive Director and Program Director?s calendars. All information needed for the quarterly reports will be collected by the 15th of the month so the report can be submitted on time by the end of the month it is due. The reporting calendar will be created at the beginning of the grant period so all dates are reviewed ahead of time, so there is no mistake which reports are due when. The Organization?s anticipated completion date for the corrective action plan is February 2023.

View Audit 41644

Finding 48500 (2022-002)

Significant Deficiency 2022

Association of State Drinking Water Administrators

VA

Subrecipient Monitoring Reporting

Finding No. 2022-002: Timely Submission of Required Federal Reports - Significant Deficiency in Internal Control Over Compliance ? Assistance Listing No. 66.424 Recommendation We recommend ASDWA utilize a comprehensive checklist to ensure all required reports are prepared and submitted in a timely ...

Finding No. 2022-002: Timely Submission of Required Federal Reports - Significant Deficiency in Internal Control Over Compliance ? Assistance Listing No. 66.424 Recommendation We recommend ASDWA utilize a comprehensive checklist to ensure all required reports are prepared and submitted in a timely manner. At least two individuals should be tasked with responsibility for monitoring the due dates for all required submissions. Action Taken We are working to establish a more robust notification system for all staff concerning required reporting deadlines. While ASDWA has a very small staff size of just 6, additional training and back-up for various responsibilities is being developed to better ensure timely action for all required filings. The ASDWA Accounting Liaison and another ASDWA staff person will be tasked for monitoring the due dates for all required submissions. Contact Person Responsible for Corrective Action Alan Roberson, Executive Director aroberson@asdwa.org Expected Completion Date: This corrective action is in process and expected to be fully implemented by June 30, 2023.

View Audit 47010

Finding 48494 (2022-004)

Significant Deficiency 2022

State of Alabama

AL

Subrecipient Monitoring Internal Control / Segregation of Duties Reporting

Finding Ref. No. 2022-004 Finding The Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred as the "Transparency Act" that are codified in 2 CFR Part 170, requires recipients (i.e., direct recipients) of gran...

Finding Ref. No. 2022-004 Finding The Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred as the "Transparency Act" that are codified in 2 CFR Part 170, requires recipients (i.e., 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). The Uniform Guidance, 2 CFR Part 200, Appendix XI Compliance Supplement, May 2022, requires the Alabama Emergency Management Agency to report applicable first-tier subawards and contracts information as required in the "Transparency Act". The Alabama Emergency Management Agency (EMA) failed to provide the requested subaward letters and FSRS reports containing key data elements for the sample population of fourteen (14) first-tier subawards. The Alabama Emergency Management Agency did not have procedures in place to ensure that applicable first-tier subaward information was reported to the FSRS, resulting in a failure to provide a full disclosure to the public of all entities or organizations receiving federal funds during fiscal year 2022. Recommendation The Alabama Emergency Management Agency (EMA) should develop, maintain, and implement effective procedures to ensure compliance with the Federal Funding Accountability and Transparency Act (FFATA). Response/Views: We agree with the finding. Corrective Action Planned: The AEMA Recovery Division has hired additional staff that is assigned the task of completing and submitting FFATA reporting for future grants and for the funding listed in the recent FEMA monitoring report. The newly hired employees are new to the emergency management profession and are completing the required new-hire training. Once their training is complete, they will start training on FFATA and begin working to correct the finding. Reason for the Recurrence: Due to limited staffing and the obligation of funding changing on the nineteen open federally declared disasters that contain several hundred applicants per disaster, the agency could not maintain the FFATA requirement. The Alabama Emergency Management Agency did not have procedures in place to ensure that applicable first-tier sub-award information was reported to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS), failing to provide full disclosure to the public of all entities or organizations receiving federal funds during the fiscal year 2022. Our agency has amended procedures to ensure compliance and that applicable first-tier sub-award information is reported to the FSRS. Anticipated Completion Date: The goal is that significant progress can and will be made by the end of November. Contact Person(s): Craig Bolling, Director of Operations - Mission Support Email: craig.bolling@ema.alabama.gov Office: 205-280-2480 LaTonya Stephens, Director of Operations - Recovery Email: latonya.stephens@ema.alabama.gov Office: 205-280-2433

View Audit 41985

Finding 48491 (2022-002)

Material Weakness 2022

State of Alabama

AL

Questioned Costs Subrecipient Monitoring Eligibility § 200.303

Finding Ref. No. 2022-002 Finding: The Uniform Guidance, 2 CFR 200.303, requires non-Federal entities receiving Federal Awards (i.e., auditee management) to establish and maintain effective internal controls over the Federal Award that provide reasonable assurance that the non-Federal entity is man...

Finding Ref. No. 2022-002 Finding: The Uniform Guidance, 2 CFR 200.303, requires non-Federal entities receiving Federal Awards (i.e., auditee management) to establish and maintain effective internal controls over the Federal Award that provide reasonable assurance that the non-Federal entity is managing the Federal Award in compliance with Federal statutes, regulations, and terms and conditions of the Federal Award. 20 CFR 604.3(a) requires a State to only pay an individual who is able to work and available for work for the week which Unemployment Compensation (UC) is claimed. Based on work performed on unemployment compensation payments at the Alabama Department of Labor, for the period of October 1, 2021, through September 30, 2022, we identified 243 payments, totaling $58,809.00, which were made to 22 deceased claimants. We also identified an additional 186 payments, totaling $42,276.00, which were made to 27 incarcerated claimants. The combined improper payments to deceased or incarcerated claimants total $101,085.00 for the Unemployment Insurance Program. The Alabama Department of Labor did not have internal controls in place which were adequately designed to identify deceased or incarcerated claimants in a timely manner, in order to help prevent and/or detect improper payments. The lack of a well-designed system of internal controls, to identify deceased or incarcerated claimants, could cause the Alabama Department of Labor to continue to pay benefits to claimants who are deceased or incarcerated. Recommendation: The Alabama Department of Labor should establish and maintain effective internal controls to help ensure payments are not made to deceased or incarcerated claimants. Response/Views: We agree with the finding. Corrective Action Planned: ADOL now utilizes IDV through the Integrity Data Hub (IDH) for death crossmatch, giving ADOL the capability to crossmatch all claimants through the IDV. However, the review process is manual at this time. ADOL continues to pursue a fully automated process with the system vendor. ADOL is also working with the Interstate Connection Network (ICON) through the National Association of State Workforce Agencies (NASWA) to implement a match of SSN?s with the Social Security Administration?s Prisoner Update Processing System (PUPS). This will allow records to be checked in a nationwide database not just the State of Alabama. Reason for the Recurrence: The cause of this was due to the workload of pandemic claims and the lack of requirements to provide proof of income and employment. Prior to the pandemic a person had to have wages in order to qualify for benefits, eliminating a deceased person of more than 2 years from being monetarily eligible for benefits. Any remaining claimants that had died would be reported by the employer or through returned mail or a surviving of family member. Any notice of deceased person would be reviewed. With no way to verify whether a person was deceased or not, some did pay benefits. Anticipated Completion Date: ADOL implemented checking claims through IDH June 2022. Netacent, the vendor who maintains ADOL?s unemployment system, anticipates the PUPs project to be fully functioning by December 31,2023. Contact Person(s): Brent Langley, Assistant Unemployment Administrator

View Audit 41985 Questioned Costs: $1

Finding 48483 (2022-008)

Significant Deficiency 2022

Community College of Beaver County

PA

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2022-008: Improper HEERF Student Aid Portion Reporting ? Significant Deficiency and Noncompliance Condition: There were no student quarterly reports posted to the College's website for the quarters ending September 30, 2021, December 31, 2021, and March 31, 2022 and the institutional quarter...

Finding 2022-008: Improper HEERF Student Aid Portion Reporting ? Significant Deficiency and Noncompliance Condition: There were no student quarterly reports posted to the College's website for the quarters ending September 30, 2021, December 31, 2021, and March 31, 2022 and the institutional quarterly reports were posted late for the quarters ending September 30, 2021, December 31, 2021 and March 31, 2022. Responsible for the Plan: Kolt Codner, Chief of Staff, Executive Director CCBC Foundation, Advancement and Sponsored Programs Glenn Natali, Vice President of Finance, Operations, and Information Technology Planned completion date: June 30, 2023 Corrective Action Plan: To ensure compliance with HEERF Student Aid Reporting the Office of Advancement and Sponsored Programs will continue to develop all required quarterly and annual reports as requested by the Department of Education HEERF program office. ? Student Aid reporting will be developed by OASP and posted on all required PDF reporting forms and uploaded to the CARES Aid Reporting (https://www.ccbc.edu/cares-aid-reporting ) website as required. ? The Student Aid report will also be emailed to the program officer quarterly as required. ? Narrative at the top of the CARES Aid Reporting site (https://www.ccbc.edu/cares-aid-reporting) will be updated and prior period reports will be saved and posted at the bottom of the page. ? Each quarterly report will be developed and posted by the Executive Director of Advancement and Sponsored Programs ? Following the posting of reporting the Vice President of Finance will review and confirm timely and complete reporting to satisfy HEERF requirements.

View Audit 52943

Finding 48482 (2022-007)

Significant Deficiency 2022

Community College of Beaver County

PA

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

Finding 2022-007: Late Student Status Change Reporting ? Significant Deficiency and Noncompliance Condition and Context: The change in status for one of 25 students tested was not reported to the National Student Loan Data System (NSLDS) within 30 days or included in a roster file within 60 days. Re...

Finding 2022-007: Late Student Status Change Reporting ? Significant Deficiency and Noncompliance Condition and Context: The change in status for one of 25 students tested was not reported to the National Student Loan Data System (NSLDS) within 30 days or included in a roster file within 60 days. Responsible for the Plan: Janet Davidson, Director of Financial Aid Planned completion date: June 30, 2023 Corrective Action Plan: The Institution Research & Data Analyst currently has a process to ensure that status changes for enrolled and withdrawn students are completed in a timely manner. For students who graduated the process is slightly different. The graduation status change is currently populated through the degree transmission files. In some instances the process does not automatically update the student enrollment record and the college must complete an additional step to ensure the graduation date is reflected not only on the degree tab but also on the enrollment information. To ensure that this is completed in a timely manner we will implement the following procedures. ? The Student Records office will review all applications for graduation within two weeks of final grades being submitted. ? The Degree Verify file will be submitted no later than 25 days after the end of the term/the degree conferred date. ? Once the degree file has been submitted the Student Records office will follow up with the National Student Clearinghouse to review the G Not Applied report and updated individual student records where the degree file did not update the enrollment record to reflect the graduation date.

View Audit 52943

Finding 48468 (2022-008)

Material Weakness 2022

Rochester Community School Corporation

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

FINDING 2022-008 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Todd VanDerWeele Contact Phone Number: 574.223.2159 Views of Responsible Official: We concur with the finding. The Head Secretary at Rochester High School will document any student that is removed ...

FINDING 2022-008 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Todd VanDerWeele Contact Phone Number: 574.223.2159 Views of Responsible Official: We concur with the finding. The Head Secretary at Rochester High School will document any student that is removed from the high school graduation cohort. The secretary will have the high school principal review and approve this documentation, and the secretary will place in the student?s permanent file. Anticipated Completion Date: May 31, 2023

View Audit 52598

Finding 48467 (2022-007)

Material Weakness 2022

Rochester Community School Corporation

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.207 § 200.303

FINDING 2022-007 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Todd VanDerWeele Contact Phone Number: 574.223.2159 Views of Responsible Official: We concur with the finding. 1. The Curriculum Director will create a control at the beginning of the school year s...

FINDING 2022-007 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Todd VanDerWeele Contact Phone Number: 574.223.2159 Views of Responsible Official: We concur with the finding. 1. The Curriculum Director will create a control at the beginning of the school year so that we can properly ensure all parties receive test security training. This will be a google document, separated by tabs at the bottom for each building, with the names of all staff members. The control will also contain columns that can be check marked when test security forms and training is completed. The control will also contain a box to show the date training was completed. 2. We will have this document for training on test security in each building in August and September. Each staff member will sign the document to show they received the training. 3. The Curriculum Director will create an agenda for each training to properly ensure all staff members are trained. 4. All staff members will also be required to sign the test security form provided by the IDOE at their respective training. 5. For all staff members who miss training at their building, a Google Form will be provided with all of the test security information. Staff members will be required to fill out the form and watch the training video. The form will be time and date stamped. 6. The Curriculum Director will update the control at least once a week until all staff members are trained. Anticipated Completion Date: February 2024

View Audit 52598

Finding 48446 (2022-001)

Material Weakness 2022

Mid-East Career and Technology Centers

OH

Special Tests & Provisions Student Financial Aid Subrecipient Monitoring

Finding Number: 2022-001 Planned Corrective Action: Mid-East's Adult Education Financial Coordinator retired at the end of Fiscal Year 2021. As any new position, there was a learning curve and the new Financial Aid Coordinator received limited training with the former Coordinator. Consultants were...

Finding Number: 2022-001 Planned Corrective Action: Mid-East's Adult Education Financial Coordinator retired at the end of Fiscal Year 2021. As any new position, there was a learning curve and the new Financial Aid Coordinator received limited training with the former Coordinator. Consultants were hired to help, but this specific reconciliation process was not discussed. There has been a recent change in the Adult Education Director's position, and it is the intention of the new Director to eventually cross-train positions. This will assist in the future for a smoother transition between employees leaving and new employees hired. Since the finding, the Adult Education Financial Coordinator has established a checklist of items that need to be completed for each drawdown. This checklist will be placed in each drawdown folder. The Monthly Drawdown Reconciliation plan will include beginning with verifying with Common Origination and Disbursement Center (COD) School Summery report prior to the disbursement. Once the disbursement information is entered into Ed-Express and transferred to COD for the month review of the School Summary report, it will be reviewed to verify that the "Cash>Net Accepted & Posted Disbursements" matches the Achademix Drawdown Batch. Then, again when the disbursement funds are disbursed, a review of the COD School Summary report will occur. At any time, if a variance occurs, it will be addressed immediately. This plan of action went into place with the February 17, 2023 disbursement process. All documentation of any reconciliations will be kept in each drawdown file. The variance of the $866.00 occurred during the final drawdown of Fiscal Year 2022. As the reconciliation process was not in place, the variance was not discovered. As a new Fisca Year started, it was a new batch of funds, and the $866 variance was not discovered until the audit process. The variance was researched and corrected. The correction was located and corrected in Ed Express and had no monetary effect. The School Summary report from COD Cash>Net Accepted & Posted Disbursements" is at zero for 2021-2022, and documentation has been kept on that. The newly implemented checklist and process for reconciliation will prevent variances from happening in the future. Anticipated Completion Date: Currently in place and will continue. Responsible Contact Person: Thasia Shilling, Adult Education Financial Aid Coordinator

View Audit 47843

Finding 48429 (2022-002)

Significant Deficiency 2022

City of North Las Vegas

NV

Subrecipient Monitoring HUD Housing Programs Matching / Level of Effort / Earmarking

The management team agrees with the auditor?s recommendation and has already implemented additional controls to address the stated concerns. Effective July 1, 2022, the City created a separate Grants division to centralize the application, compliance and administration of federal grants. This depart...

The management team agrees with the auditor?s recommendation and has already implemented additional controls to address the stated concerns. Effective July 1, 2022, the City created a separate Grants division to centralize the application, compliance and administration of federal grants. This department is responsible for creating a City-wide Grants Policy and Procedures Manual related to grants including but not limited to: acceptance of an award, managing an award, initiating and monitoring subawards, programmatic and financial reporting and closeout of awards. The Grants Director is responsible for the corrective action as it relates to this finding.

View Audit 41405

Finding 48426 (2022-004)

Significant Deficiency 2022

City of North Las Vegas

NV

Subrecipient Monitoring Internal Control / Segregation of Duties § 200.332

The management team agrees with the auditor?s recommendation and has already implemented additional controls to address the stated concerns. Effective July 1, 2022, the City created a separate Grants division to centralize the application, compliance and administration of federal grants. This depart...

The management team agrees with the auditor?s recommendation and has already implemented additional controls to address the stated concerns. Effective July 1, 2022, the City created a separate Grants division to centralize the application, compliance and administration of federal grants. This department is responsible for creating a City-wide Grants Policy and Procedures Manual related to grants including but not limited to: acceptance of an award, managing an award, initiating and monitoring subawards, programmatic and financial reporting and closeout of awards. The Grants Director is responsible for the corrective action as it relates to this finding.

View Audit 41405

Finding 48425 (2022-002)

Significant Deficiency 2022

City of Paramount

CA

Matching / Level of Effort / Earmarking Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303 § 200.329

FINDING 2022-002 Program: COVID-19: Coronavirus State and Local Fiscal Recovery Funds CFDA No.: 21.027 Federal Grantor: United States Department of the Treasury Passed-through: N/A Compliance Requirements: Reporting Auditor Recommendation: We recommend the City enhance internal controls to ensure ...

FINDING 2022-002 Program: COVID-19: Coronavirus State and Local Fiscal Recovery Funds CFDA No.: 21.027 Federal Grantor: United States Department of the Treasury Passed-through: N/A Compliance Requirements: Reporting Auditor Recommendation: We recommend the City enhance internal controls to ensure Interim and Project and Expenditure Reports are prepared in accordance with program requirements. Views of Responsible Officials and Corrective Action: We concur with the recommendation and will enhance internal controls to ensure that the Interim and Project and Expenditure Reports are prepared in accordance with program requirements. During this reporting period, there was no clear direction from the State on how to submit prior period corrections, so to achieve this action, City staff submitted a zero ?current expenditure? and then included the prior period adjustment in the cumulative total. Since the audit found that this was the wrong process and a deficiency in reporting, the City will reach out to the State for assistance in reporting prior period corrections. The City will ensure a thorough review prior to submitting to ensure the report is accurate. The City also encountered reporting difficulties for the quarter ending 6/30/2022 with entering vendor information. City staff contacted the State to request assistance, however the State was overwhelmed with requests from agencies state-wide and was not able to respond to the City?s request in a timely manner. The State was aware of the issues and had allowed Cities to submit their report late. The City has not had any issue subsequent to the 6/30/2022 report and has been submitting its report timely. Name of Responsible Person: Kim Sao, Finance Director Implementation Date: 6/30/2023

View Audit 47393

Finding 48424 (2022-001)

Significant Deficiency 2022

City of Paramount

CA

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214 § 200.317 § 200.318 § 200.319 § 200.321

FINDING 2022-001 Program: COVID-19: Coronavirus State and Local Fiscal Recovery Funds CFDA No.: 21.027 Federal Grantor: United States Department of the Treasury Passed-through: N/A Compliance Requirements: Procurement, Suspension and Debarment Auditor Recommendation: We recommend the City modify a...

FINDING 2022-001 Program: COVID-19: Coronavirus State and Local Fiscal Recovery Funds CFDA No.: 21.027 Federal Grantor: United States Department of the Treasury Passed-through: N/A Compliance Requirements: Procurement, Suspension and Debarment Auditor Recommendation: We recommend the City modify and strengthen its policies and procedures to ensure that the required Uniform Guidance standards are addressed. Views of Management/Responsible Officials and Corrective Action: The City concurs with the auditor?s recommendation and will modify and strengthen its policies and procedures to ensure that the required Uniform Guidance standards are addressed. The City has never had a finding in its Single Audit before and was not aware that the procurement standards identified in Title 2 of the Code of Federal Regulations (CFR), specifically 2 CFR sections 200.317 through 200.326, had to be included in the City?s procurement policy. Being that this was the first time the City received the ARPA funding and was subject to this requirement, this deficiency came up. The City will review and bring its current policy up to date. The City also made an effort to comply when a deficiency was known. In August 2022, the City established its Debarment and Suspension policy. With this policy in place, the City will review its current process to ensure that going forward, verifications for debarment and suspension are performed for contractors prior to entering into transactions with them. Name of Responsible Person: Kim Sao, Finance Director Implementation Date: 6/30/2023

View Audit 47393

Finding 48421 (2022-001)

Material Weakness 2022

Horizon Science Academy of Cleveland

OH

Matching / Level of Effort / Earmarking Subrecipient Monitoring

Finding Number: 2022-001 Planned Corrective Action: See Below Anticipated Completion Date: 03/17/2023 Responsible Contact Person: Ramazan Celep, Treasurer The District is aware of the requirement in Federal program legislation to ensure inclusion of the prevailing w...

Finding Number: 2022-001 Planned Corrective Action: See Below Anticipated Completion Date: 03/17/2023 Responsible Contact Person: Ramazan Celep, Treasurer The District is aware of the requirement in Federal program legislation to ensure inclusion of the prevailing wage rate provision in Agreements, as well as to obtain certified payroll reports to verify prevailing wages were paid. In the future, the District will work more closely with the contractor to ensure proper language is included in the bid documents and the contracts to ensure the District is in compliance with applicable federal regulations.

View Audit 46104

Finding 48419 (2022-001)

Material Weakness 2022

Alive, Inc.

MO

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Corrective Action Plan Contact Name: Maggie Menefee Corrective Action: ALIVE is seeking an individual with appropriate nonprofit and federal award experience to provide additional oversight Expected Completion Date: December 31, 2022.

View Audit 53779 Questioned Costs: $1

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