Corrective Action Plans

Finding 31035 (2022-001)

Significant Deficiency 2022

University of Health Sciences and Pharmacy in St Louis

MO

Student Financial Aid Subrecipient Monitoring Reporting

The underlying cause of the University's internal control system deficiency regarding Enrollment Reporting primarily related to staffing changes as well as an employee performance matter. The Financial Aid Office has addressed the employee performance matter and provided additional training across ...

The underlying cause of the University's internal control system deficiency regarding Enrollment Reporting primarily related to staffing changes as well as an employee performance matter. The Financial Aid Office has addressed the employee performance matter and provided additional training across all team members. In addition, the Financial Aid Office has implemented new oversight, review processes and procedures across internal departments intended to enhance the timely submission of enrollment changes to the NSLDS in accordance with the requirements. These enhanced processes and procedures were implemented during the fiscal year ending June 30, 2023.

View Audit 28000

Finding 31016 (2022-001)

Material Weakness 2022

National University

CA

Reporting Special Tests & Provisions Student Financial Aid

FINDING 2022-001 ? Special Tests and Provisions ? Return of Title IV: Material Weakness in Internal Control Condition/Context: A sample of 60 students who were recipients of Title IV funding and had withdrawn during the year were selected and the student records were compared to the calculation of t...

FINDING 2022-001 ? Special Tests and Provisions ? Return of Title IV: Material Weakness in Internal Control Condition/Context: A sample of 60 students who were recipients of Title IV funding and had withdrawn during the year were selected and the student records were compared to the calculation of the return of Title IV funds, if any, and the federal government?s Common Origination and Disbursement system. National University (NU) did not identify 19 of the 60 sampled students as withdrawn. Of these 19 students, 5 students ultimately required funds to be returned. After the error was identified, NU appropriately returned the funds. For 8 of the 60 sampled students, the amount to be returned was not remitted within the required 45 days after NU?s determination of withdrawal. Cause: The attendance queries periodically used for withdrawal determination purposes were incomplete and failed to identify several students who had stopped attending class prior to completion of a payment period. In addition, there is not an established internal control in place to ensure Title IV funds are returned subsequent to the calculation. Corrective action plan: NU has revamped its R2T4 process completely. We have built new reporting, added additional staff, retrained the team in January of 2023, and created a new workflow management tool within our SIS to ensure timely and accurate completion. We have also expanded our quality reviews through our Quality Assurance (QA) team. The QA team, under the leadership of Brandy Baker, on January 1st of 2023 began reviewing files on a regular basis and providing feedback from the reviews with the leaders of the R2T4 team who then use that information to coach or retrain team members and correct errors. We are confident that all of these changes will allow us to effectively correct the findings from this and the previous audit.

View Audit 26192

Finding 31005 (2022-002)

Material Weakness 2022

Low Rent Housing Agency of Knoxville, Iowa

IA

HUD Housing Programs Subrecipient Monitoring

Finding 2022-002 We agree with the finding. Planned corrective action: I have contacted our local banking institution and inquired if they will insure or collateralize our funds at 100%. They continue to pass me onto different individuals within their organization. If I learn they will not insur...

Finding 2022-002 We agree with the finding. Planned corrective action: I have contacted our local banking institution and inquired if they will insure or collateralize our funds at 100%. They continue to pass me onto different individuals within their organization. If I learn they will not insure or collateralize our funds at 100%, we will move our funds to a bank that will insure them at 100%.

View Audit 25704

Finding 30973 (2022-001)

Significant Deficiency 2022

California Lutheran University

CA

Special Tests & Provisions Student Financial Aid Subrecipient Monitoring

FINDING 2022-001 - Specials Tests and Provisions - Enrollment Reporting - Significant Deficiency in Internal Control over Compliance. Response: Cal Lutheran concurs with the exception of one student for whom a permanent address change was not reported within the required timeframe. After investigati...

FINDING 2022-001 - Specials Tests and Provisions - Enrollment Reporting - Significant Deficiency in Internal Control over Compliance. Response: Cal Lutheran concurs with the exception of one student for whom a permanent address change was not reported within the required timeframe. After investigation, it was determined that the selection criteria for data extraction required adjustment to ensure all students were included in the data extraction and reporting process. Corrective Action Plan: Maria Kohnke, Associate Vice President of Academic Services & Registrar, modified the selection criteria for the data extraction process in the Colleague system to ensure all permanent address changes are extracted and submitted for all students as required. The Associate Registrar is responsible for reviewing and modifying the selection criteria for the data extraction process at the beginning of each year and at each change in criteria. The criterion will be reviewed and approved by the Associate Vice President of Academic Services & Registrar when changes are made. Responsible person: Maria Kohnke. Date of expected correction: September 1, 2022.

View Audit 30198

Finding 30972 (2022-003)

Significant Deficiency 2022

Missouri Housing Development Commission

MO

Subrecipient Monitoring Reporting

Finding 2022-003 ? Reporting ? Compliance and Control Funding Federal Award No. 21.023 Emergency Rental Assistance Program ? COVID 19 Corrective Action Plan: In order to navigate the required Treasury reporting and to ensure that all reports reflect clear and appropriate information, staff has imple...

Finding 2022-003 ? Reporting ? Compliance and Control Funding Federal Award No. 21.023 Emergency Rental Assistance Program ? COVID 19 Corrective Action Plan: In order to navigate the required Treasury reporting and to ensure that all reports reflect clear and appropriate information, staff has implemented many changes to process. To address staffing limitations, the Community Programs Processes Department was created in the fall of 2021 to aid in the reconciliation and financial tracking processes. In the early part of 2022, the Data and Analytics Department was officially formed to expand reporting capacity. New processes, in response to known limitations and timing restraints, have been developed to ensure adequate record keeping. Regular weekly meetings have been established between the Community Programs Processes Department, the Data and Analytics Department, and the Division Director to improve the coordination between all parties prior to the reporting deadlines. Additionally, where exceptions or changes must be made to reporting processes due to technical deficiencies or changes to guidance, processes have been established for clear communication and approval. Finally, as part of the regular coordination meetings, a debriefing of the reporting process occurs post submission so that improvements to the process may take place as needed. Completion Date: The Commission developed new departments and added additional staffing in fall 2021 and early 2022. New processes for report completion, submission, and record keeping were developed in the late spring of 2022 and regular communication and process improvement are ongoing. The Commission expects to complete implementation of procedures and to document ERA report reconciliations with the general ledger during fiscal year 2023. Contact Person: Steve Whitson, Director of Community Programs

View Audit 30197

Finding 30971 (2022-002)

Material Weakness 2022

Missouri Housing Development Commission

MO

Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.400 § 200.401

Finding 2022-002 ? Allowable Costs and Activities, Eligibility ? Compliance and Control Funding Federal Award No. 21.023 Emergency Rental Assistance Program ? COVID 19 Corrective Action Plan: The Commission management identified questionable applicants for assistance during fiscal years 2021 and 202...

Finding 2022-002 ? Allowable Costs and Activities, Eligibility ? Compliance and Control Funding Federal Award No. 21.023 Emergency Rental Assistance Program ? COVID 19 Corrective Action Plan: The Commission management identified questionable applicants for assistance during fiscal years 2021 and 2022 and agrees with the finding regarding ALN 21.023. Internal controls have been enhanced to mitigate and help prevent further exposure to noncompliance. This includes the adoption of a formal fraud, waste, and abuse policy in July 2021 as well as providing additional training to employees and third parties that are responsible for reviewing and approving applications in order to better detect invalid applicants to prevent funding these applicants. In May 2021 the Commission hired an Internal Compliance Manager and has engaged a third party law firm and a consulting group to provide consultative assistance to improve processes and to assist in investigating applications deemed to be questionable. Further, internal staffing capacity has been expanded with the creation of the Community Programs Processes Department in fall 2021 and the Data and Analytics Department in early 2022. Additional investigative techniques such as ?mass denial metrics? and tiered level reviews have been implemented into weekly application processing. Processes will continue to be implemented in response to changes in behavior by ineligible actors and ineligible application submission attempts. Staff has set regular internal coordination meetings to improve communication and aid in the identification of new indicators. Internal compliance staff actively participates in national groups administering similar programs, and explores and adopts new preventative measures demonstrated to be effective in other states. Completion Date: The Commission implemented additional compliance review procedures during fiscal year 2021 and expects to conclude its investigation of the fiscal year identified cases during calendar year 2023. Contact Person: Steve Whitson, Director of Community Programs

View Audit 30197 Questioned Costs: $1

Finding 30968 (2022-001)

Material Weakness 2022

Missouri Housing Development Commission

MO

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.400 § 200.401

Finding 2022-001 ? Allowable Costs and Activities, Eligibility ? Compliance and Control Funding Federal Award No. 14.231 Emergency Solutions Grant Program ? COVID 19 Corrective Action Plan: The Commission management identified questionable applicants for direct rental assistance during fiscal years ...

Finding 2022-001 ? Allowable Costs and Activities, Eligibility ? Compliance and Control Funding Federal Award No. 14.231 Emergency Solutions Grant Program ? COVID 19 Corrective Action Plan: The Commission management identified questionable applicants for direct rental assistance during fiscal years 2021 and 2022 and agrees with the finding regarding ALN 14.231. Internal controls have been enhanced to mitigate and identify instances of potential noncompliance. The funding for the direct rental assistance under this program was concluded and the final disbursements made in early May 2021. The Commission hired an Internal Compliance Manager in May 2021 and has engaged a third party law firm and a consulting group to provide consultative assistance to improve processes and to assist in investigating applications deemed to be questionable. A formal fraud, waste and abuse policy was adopted in July 2021. During fiscal year 2022, MHDC undertook extensive efforts to detect instances of ineligible applicants and documentation irregularities, which resulted in identification of these instances of applicant noncompliance. Completion Date: The Commission implemented additional compliance review procedures during fiscal year 2021, reviewed applications to identify potentially fraudulent applications during fiscal year 2022 and expects to conclude its investigation of identified cases during fiscal year 2023. Contact Person: Steve Whitson, Director of Community Programs

View Audit 30197 Questioned Costs: $1

Finding 30967 (2022-001)

Significant Deficiency 2022

Lake Anne Fellowship House, Section I

VA

Subrecipient Monitoring Internal Control / Segregation of Duties

U.S. Department of Housing and Urban Development Lake Anne Fellowship House, Section II FHA Project No. 000-005-NI respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Baker Tilly U.S., LLP 1570 Fruitvill...

U.S. Department of Housing and Urban Development Lake Anne Fellowship House, Section II FHA Project No. 000-005-NI respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Baker Tilly U.S., LLP 1570 Fruitville Pike, Lancaster, PA 17601 Audit period: Year Ending June 30, 2022 The findings from the June 30, 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 None Noted FEDERAL AWARD FINDINGS Finding 2022-001 ? Required Monthly Deposits to the Reserve for Replacement Recommendation: The Corporation should have procedures in place to ensure all required monthly deposits are made. Action Taken: $782.00 shortfall of deposits was funded. Going forward, annually management will verify with ownership monthly deposit required. Anticipated Completion Date: September 22, 2022, the date the Corporation made the underfunded deposit. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Christy Zeitz, CEO at (571) 349-0055.

View Audit 36489

Finding 30939 (2022-005)

None 2022

Hazel Crest School District 152.5

IL

Reporting Subrecipient Monitoring

Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/...

Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2023. Name of Contact Person: Dr. Kenneth Spells, Superintendent. Management Response: Management will work together with staff to verify that reporting deadlines are met moving forward.

View Audit 27177

Finding 30876 (2022-004)

Material Weakness 2022

Okaloosa Walton Homeless Continuum of Care, Opportunity, Inc.

FL

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

Views of Responsible Official: Current management indicated that the former Executive Director of HHA, former Finance Director of HHA, and a former employee were employed by HHA, and the former Executive Director and Finance Director controlled all aspects of HHA?s management and finances during the...

Views of Responsible Official: Current management indicated that the former Executive Director of HHA, former Finance Director of HHA, and a former employee were employed by HHA, and the former Executive Director and Finance Director controlled all aspects of HHA?s management and finances during the relevant audited period. The former Executive Director?s employment with HHA was terminated on October 10, 2022. The former Finance Director?s employment with HHA was terminated on October 20, 2022. The third employee?s employment with HHA was terminated on October 11, 2022. Additionally, all but two of the Board of Directors who served during the period in which the irregularities occurred have been replaced. HHA appointed the current Executive Director, Crystal Harrison (?Executive Director?), on October 10, 2022, as Interim Executive Director and promoted her to the position of Executive Director on October 26, 2022. The current Executive Director has diligently searched for all documents and records for all purchases, expenses, and cash distributions at issue during the former Executive Director?s tenure as Executive Director. However, no such documents or records were located on site at HHA?s offices or on HHA?s computers or devices. In early April 2023, HHA?s attorney served the former Executive Director, former Finance Director, and former employee with a demand to produce the missing documents and records but each responded that they had no such documents or records in their possession. Unfortunately, because of the actions of the former Executive Director, Finance Director, and employee, HHA lacks sufficient operating funds to pursue a civil suit to recover the losses caused by these former employees. Further, HHA?s errors and omissions insurance policy only covers third-party claims. As such, HHA has directed its attorney to take all appropriate action to pursue criminal charges of grand theft/embezzlement and fraud against these former employees upon completion of the audit. HHA?s attorney has already reached out to law enforcement to begin this process. Once the formal criminal complaint is filed, law enforcement will be empowered to subpoena the missing documents and records (should said documents and records still exist) from the former employees, as well as their banking and financial records (including tax returns) to track the suspicious expenses and cash distributions at issue. The current Executive Director, with the full support of HHA?s Board, is committed to taking all action necessary to ensure compliance with the rules and procedures already in place regarding expenses and cash distributions, as well as to enact new enhanced procedures for periodic reviews of these procedures to timely detect deficiencies and ensure compliance going forward. In addition, the current Executive Director will implement a process to ensure that backup records are maintained electronically as well as in a paper form.

View Audit 33406 Questioned Costs: $1

Finding 30874 (2022-003)

Material Weakness 2022

Miami County

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

FINDING 2022-003 Contact Person Responsible for Corrective Action: Mary Brown Contact Phone Number: 765-472-3901 Ext. 1240 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We were notified in May of 2023 at training the county needed to have a Procure...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Mary Brown Contact Phone Number: 765-472-3901 Ext. 1240 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We were notified in May of 2023 at training the county needed to have a Procurement and Suspension and Debarment policy and procedures in place. I was notified of the options through our Field Examiner and will be using SAM.gov to verify vendors meet the requirements to enter into a covered transaction. Anticipated Completion Date: January 2024

View Audit 33402

Finding 30819 (2022-003)

Material Weakness 2022

Jaeb Center for Health Research Foundation INC

FL

Subrecipient Monitoring Material Weakness § 200.303 § 200.332

2022-003 Subrecipient Monitoring The Organization has created a subrecipient monitoring schedule that follows the grant cycle of each of its federal grants and has also created a template document to collect the information required by 2 CFR Part 200, Subpart D, Section 200.332. Staff time has bee...

2022-003 Subrecipient Monitoring The Organization has created a subrecipient monitoring schedule that follows the grant cycle of each of its federal grants and has also created a template document to collect the information required by 2 CFR Part 200, Subpart D, Section 200.332. Staff time has been allocated to collecting the required information from each subrecipient during 2023, which will continue annually to complete this requirement from this point forward.

View Audit 35574

Finding 30806 (2022-001)

Material Weakness 2022

Meridian School District No. 505

WA

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

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District?s contact person: Daniel Yorton 214 W Laurel Rd Bellingham, WA 98226 360-988-3840 Corrective ac...

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District?s contact person: Daniel Yorton 214 W Laurel Rd Bellingham, WA 98226 360-988-3840 Corrective action the auditee plans to take in response to the finding: The district would like to thank the auditors for their work and recommendations regarding Davis-Bacon requirements. The district has implemented internal controls to ensure that contract language meets Davis-Bacon requirements. The district has also implemented internal controls to ensure that contractors submit weekly certified payroll and Davis-Bacon requirements are met. Anticipated date to complete the corrective action: 7/31/23

View Audit 26733

Finding 30802 (2022-002)

Material Weakness 2022

Meridian School District No. 505

WA

Procurement, Suspension & Debarment Subrecipient Monitoring

Finding ref number: 2022-002 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal procurement requirements. Name, address, and telephone of District?s contact person: Daniel Yorton 214 W Laurel Rd Bellingham, WA 98226 360-988-3840 Corrective...

Finding ref number: 2022-002 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal procurement requirements. Name, address, and telephone of District?s contact person: Daniel Yorton 214 W Laurel Rd Bellingham, WA 98226 360-988-3840 Corrective action the auditee plans to take in response to the finding: The district does not agree with the finding. See detail in the finding response. Based on SAO?s stance regarding piggybacking for public works projects, the district will continue to use our process for determining piggybacking requirements while seeking support when needed. The district will default to the public bid process for the public works process. In instances where it is favorable for the district to piggyback on public works projects, we will consult our attorney for legal guidance. We will also consider submitting a help desk request for guidance from SAO when needed. Anticipated date to complete the corrective action: 7/31/23

View Audit 26733

Finding 30785 (2022-001)

Material Weakness 2022

Sedro-Woolley School District No. 101

WA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs and restricted purpose requirements. Name, address, and telephone of District contact person: Brett Greenwood 801 Trail Road Sedro-Woolley, W...

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs and restricted purpose requirements. Name, address, and telephone of District contact person: Brett Greenwood 801 Trail Road Sedro-Woolley, WA. 98284 360-855-3500 Corrective action the auditee plans to take in response to the finding: The District used the Emergency Connectivity Funds (ECF) to provide a laptop to every student when we were forced to close due to covid-19. This felt like an emergency situation to us and we were focused on finding ways to deliver curriculum while students were at home. We were not aware of the unmet need requirement for this funding, so we accept the finding. Corrective Action: if we are awarded Emergency Connectivity Funds in the future, we will address the unmet needs criteria to ensure these funds are spent per the grant requirements. Anticipated date to complete the corrective action: Immediately

View Audit 26730 Questioned Costs: $1

Finding 30784 (2022-001)

Material Weakness 2022

Anacortes School District No. 103

WA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

The Anacortes School District feels this audit finding is specific to the Emergency Connectivity Fund and has decided not to claim any funds in a recently awarded allocation. Additionally, the District will not apply for any Emergency Connectivity Fund grants in the future.

View Audit 26729 Questioned Costs: $1

Finding 30780 (2022-004)

Significant Deficiency 2022

Los Angeles Community College District

CA

Subrecipient Monitoring Allowable Costs / Cost Principles Period of Performance

The Accounting Office will require all program personnel to complete a checklist of all expenditures incurred close to the end of the fiscal year in order to identify any expenditures that need to be accrued. Personnel responsible for implementation: Nyame-Tease Prempeh Position of responsible pers...

The Accounting Office will require all program personnel to complete a checklist of all expenditures incurred close to the end of the fiscal year in order to identify any expenditures that need to be accrued. Personnel responsible for implementation: Nyame-Tease Prempeh Position of responsible personnel: Assistant Director of Accounting Date of Implementation: July 1, 2023

View Audit 27427

Finding 30773 (2022-003)

Significant Deficiency 2022

Los Angeles Community College District

CA

Subrecipient Monitoring Special Tests & Provisions

A. Perform regular backup restoration tests i. The District is planning to complete a backup restoration by the end of Q1 2023. B. Improve server and network security i. The District has completed reviewing the changes needed to address the identified critical vulnerabilities. The vulnerabili...

A. Perform regular backup restoration tests i. The District is planning to complete a backup restoration by the end of Q1 2023. B. Improve server and network security i. The District has completed reviewing the changes needed to address the identified critical vulnerabilities. The vulnerability patch will be applied by the end of the 2022 calendar year. ii. The District completed the high vulnerability patch on November 10, 2022. iii. The District completed the critical patch updates outside of the identified 30 calendar day window due to minimizing substantial business impact. The patching periods fell under the critical business time period. Verbal approval was provided but the District will strictly follow procedure to obtain written authorization from the VC/CIO for delaying the patching. C. Perform timely access revocation and system access review i. The District has undergone a comprehensive discovery of our current environments and scoped out opportunities to optimize the deprovisioning synchronization. This scope has been incorporated into a public solicitation which completed early Fall 2022. Currently, the District awaits board authorization on issuing a professional services contract to begin the effort. The target is to initialize a project in January to automate deprovisioning synchronization of employees across the multiple EPR systems. Meanwhile, regular access reviews of SAP and SIS will be a separate process that will be regularly conducted. The target completion is early Q2 2023. D. Strengthen password controls ? optimize account lockout configuration in SAP Database i. The SAP Database accounts identified are system accounts that are not used for any type of interactive login. The password policy has been applied to interactive login accounts only thus these accounts were not included. The District is currently exploring the feasibility of applying these policies to the system accounts without impact to downstream automated processes. E. Establish and document approval of IT policies and procedures i. The LACCD Office of Information Technology Information Security Team has completed the initial draft of the Operational Protocol for Portable Media, which is currently under review. The OIT anticipates implementation will be completed by March 31, 2023. ii. An Operational Protocol for Risk Acceptance of SIS Permissions requires finalizing a formal Role-Based Access Control (RBAC) model for SIS. This process was delayed due to leadership changes in the Office of Educational Programs and Institutional Effectiveness (EPIE), the main process stakeholder, that occurred during the audit year. The OIT anticipates that the RBAC will be finalized and a Risk Acceptance Process for SIS permissions will be finalized and implemented by June 30, 2023. Personnel responsible for implementation: Carmen V. Lidz Position of responsible personnel: Vice Chancellor & Chief Information Officer

View Audit 27427

Finding 30768 (2022-001)

Significant Deficiency 2022

Chicago Park District

IL

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

Corrective Action Planned The Chicago Park District will implement the following strategies to improve the management of the Summer Food Service Program. ? Recruit and train two full-time year around administration staff, create move oversight of program requirements while providing proactive suppo...

Corrective Action Planned The Chicago Park District will implement the following strategies to improve the management of the Summer Food Service Program. ? Recruit and train two full-time year around administration staff, create move oversight of program requirements while providing proactive support to park sites. ? Hire and train seasonal staff to ensure compliance, adhering to site visits and monitoring within the required timelines. ? Provide weekly assessment of monitor reports to promote accuracy in meal distribution, and reduction of food waste by reducing second meals ordered. Reviews occurring weekly on Wednesday, where wellness team will reduce meal overage not to exceed 5. Check if temperature, date of service and signature recorded on all invoices and DMC. ? Review and analyze audit findings with seasonal staff, Area Managers, and Administration. ? Utilize the Area Managers to assist with quality assurance and compliance with state/ federal regulations. ? Mandate that at least three of staff members per site are trained in SFSP, ? Upload daily attendance list for day camp with weekly summaries, keep hard copies in binders for audits. ? Follow program accountability and awareness, ensuring documentation is visible, data is submitted on Friday Anticipated Completion Date: August 2023 Name of the Contact Person Responsible for Corrective Action: Sandra Olson, Director of Programming Meghan O?Boyle, Wellness Manager

View Audit 25692

Finding 30735 (2022-007)

Significant Deficiency 2022

Community Unit School District 100

IL

Reporting Subrecipient Monitoring Allowable Costs / Cost Principles

Condition: Quarterly expenditure reports for the projects expenditures were not timely filed for ESSER DE (4 of 4 quarters required), ESSER PL (2 of 4 quarters required), ESSER E2 (1 of 4 quarters required), ESSER CP (1 of 1 quarter required), and ESSER D2 (1 of 3 quarters required). Plan: To avoid ...

Condition: Quarterly expenditure reports for the projects expenditures were not timely filed for ESSER DE (4 of 4 quarters required), ESSER PL (2 of 4 quarters required), ESSER E2 (1 of 4 quarters required), ESSER CP (1 of 1 quarter required), and ESSER D2 (1 of 3 quarters required). Plan: To avoid this reporting and internal control issue, the District should schedule the due dates of all expenditure reports in order to avoid late filings. Anticipated Date of Completion: June 30, 2023 Name of Contact Person: Lisa Schuenke, Assistant Superintendent of Finance and Human Resources Management Response: This District is aware of the issue and has determined that the majority of the problem occurs when a grant is first approved, and the first reporting period is missed or if a grant continues into subsequent project years. Management has found a dashboard within IWAS that has a listing of all grants by project year and dates that the grants and budgets are approved that will help determine when the first expenditure reports are due. Additionally, management will work on a process to ensure that expenditure reports are no longer missed or filed late.

View Audit 25796

Finding 30728 (2022-005)

None 2022

Clinton Prairie School Corporation

IN

Questioned Costs Internal Control / Segregation of Duties Cash Management § 200.303

Finding 2022-005 ?Medicaid ? Eligibility Contact Person Responsible for Corrective Action: Scott Miller, Heather Lawson Contact Phone Number: 765-659-1339 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Corp switched Medicaid provi...

Finding 2022-005 ?Medicaid ? Eligibility Contact Person Responsible for Corrective Action: Scott Miller, Heather Lawson Contact Phone Number: 765-659-1339 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Corp switched Medicaid providers in FY23, and will monitor the new provide to ensure compliance with the federal requirements. Anticipated Completion Date: June 30, 2023

View Audit 26817 Questioned Costs: $1

Finding 30725 (2022-004)

Material Weakness 2022

Clinton Prairie School Corporation

IN

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

Finding 2022-004 ? Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Scott Miller, Heather Lawson Contact Phone Number: 765-659-1339 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Finding 2022-004 ESSER...

Finding 2022-004 ? Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Scott Miller, Heather Lawson Contact Phone Number: 765-659-1339 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Finding 2022-004 ESSER - we do not have GEER grants - We have reviewed all files of previous Treasurer and Superintendent and did not find documentation. We will make sure going forward that documentation stays with the Grant file at all times in case of staffing changes. Anticipated Completion Date: June 30, 2023

View Audit 26817

Finding 30721 (2022-001)

Significant Deficiency 2022

Compassionate Care of Chesterfield

SC

Subrecipient Monitoring Internal Control / Segregation of Duties

"Finding 2022-01 The Organization was cited for lack of separation of duties in various areas. Management and the Board will provide oversight by reviewing bank reconciliations and reviewing financial statements periodically and documenting the reviews."

View Audit 26415

Finding 30660 (2022-004)

Material Weakness 2022

Umpqua Public Transportation District

OR

Reporting Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.302

Finding 2022-04 ? Fiscal Management System (Material Weakness) Criteria: CFR Part 200.302.b Auditee Responsibilities includes the requirement that the financial management system of each non-Federal entity provide the following. Identification, in its accounts, of all Federal awards received and ...

Finding 2022-04 ? Fiscal Management System (Material Weakness) Criteria: CFR Part 200.302.b Auditee Responsibilities includes the requirement that the financial management system of each non-Federal entity provide the following. Identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received. Accurate, current, and complete disclosure of the financial results of each Federal award or program. Condition: During the audit of Umpqua Public Transportation District for Fiscal Year 2021-2022, the district provided auditor with Separate and Identifiable General Ledger reports that showed a clear division between Federal, State and Local expenditures and revenues. However, the separation was done retroactivity and was not been completed for the entire fiscal year or life of grants. This deficiency was instrumental in causing the general ledger to be inadequate for financial and Federal Award Reporting. Cause: The District had originally relied on unskilled individuals for structuring and recording activities in their general ledger. District management did not have sufficient staff or monitoring policies to recognize and correct the deficiency. While trained staff have been hired at Umpqua Public Transportation District, and improvements made to the general ledger and recording of Federal grants, improvements are still necessary to meet the full requirements of CFR Part 200.302.b Auditee Responsibilities. Effect or Potential Effect: Potential for incorrect financial reporting, and untimely results, with the inability to rely on the general ledger for correct and timely information. Questioned Cost: No Context: While federal grant revenues and expenditures are now tracked using the general ledger ?jobs? indicators, additional recording is needed to track the matching portions of the costs and revenues of those federal grants. The lack of completed effort at separating revenues or expenditures by grant may lead to errors in reporting expenditures for Federal Awards. Repeat of a Prior-Year Finding: Yes, Findings and Questioned Costs 2021-11 Recommendation: We recommend that Umpqua Public Transportation District improve their general ledger structure to meet the requirement for separate accounts for Federal awards for program revenues and program expenditures. We also recommend that the district establish policies and procedures to ensure that all program revenues and expenditures are reported in the correct fiscal year. In addition, we recommend that the district establish a training program and policies and procedures for staff and management to receive appropriate training for administering and recording Federal Grant revenues and expenditures. District's Response: The District concurs with the recommendation. General ledger accounts separating Federal, State, and Local revenues and related expenditures will be designed and implemented. Corrective Action Plan: The District has hired a Finance Manager to oversee the day-to-day financial operations of the district. The Finance Manager has developed an accounting system for separating Federal, State, and Local revenues and related expenditures. This will allow the activities of the district to be recorded in a manner that allows for reporting in compliance with federal requirements. Planned Implementation Date: July 1, 2022 Responsible Person: General Manager, Umpqua Public Transit District

View Audit 35618

Finding 30658 (2022-002)

Material Weakness 2022

Umpqua Public Transportation District

OR

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302

Finding 2022-02 ? Fiscal Management System, Ensure Compliance with Federal Regulations Over Accounting Systems (Material Weakness) Criteria: Management is responsible for establishing and maintaining effective internal control over financial reporting. Internal controls should allow management or...

Finding 2022-02 ? Fiscal Management System, Ensure Compliance with Federal Regulations Over Accounting Systems (Material Weakness) Criteria: Management is responsible for establishing and maintaining effective internal control over financial reporting. Internal controls should allow management or employees in the normal course of performing their assigned functions to prevent or detect material misstatements in the financial reporting of all district funds. The Internal Control ? Integrated Framework, published by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) and the U.S. Government Accountability Office Standards for Internal Control in the Federal Government specify that a satisfactory control environment is only effective when there are adequate control activities in place. Effective control activities dictate that a review is performed to verify the accuracy and completeness of financial information reported. The Federal Grant Activity Schedule captures amounts that must be accurate and complete in order to ensure the accuracy of the financial and federal information reported on such schedule to verify the accuracy and completeness of financial information reported. CFR Part 200.302.b Auditee Responsibilities includes the requirement that the financial management system of each non-Federal entity provide the following. Identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received. Accurate, current, and complete disclosure of the financial results of each Federal award or program. Condition: During the audit of Umpqua Public Transportation District for Fiscal Year 2021-2022, the district provided auditor with Separate and Identifiable General Ledger reports using QuickBooks Jobs feature, that showed identification between individual grant expenditures and revenues. Entries were prepared or recorded using the jobs feature, but not on a timely basis throughout the year, as portions were completed retroactively, and general ledger restated for the entire fiscal year. This deficiency was instrumental in causing the general ledger to be inadequate for financial and Federal Award Reporting for a large portion of the year. Cause: The District had relied on inadequately trained individuals to record activities and setup of their general ledger. The accounting records were retroactively constructed to meet Federal award reporting purposes, but late in the fiscal year. District management did not have sufficient training or monitoring policies to recognize and correct the deficiency. Effect or Potential Effect: Failure to record transactions timely into the general ledger for Umpqua Public Transportation District, and lack of proper accounting structure separating revenues and expenditures into each Federal and State or Local grant may result in transactions not being properly included in the district?s financial statements. The potential for incorrect financial reporting, and untimely results, with the inability to rely on the general ledger for correct and timely information, may also cause misstatement of financial statements, and inappropriate reporting of federal awards. Questioned Cost: No Context: Restatement of the general ledger was necessary for proper reporting of grants for the Schedule of Federal Awards. Tracking of matching local and state grants remains ineffective. Repeat of a Prior-Year Finding: Yes, Financial Statement Findings 2021-4 Recommendation: We recommend that Umpqua Public Transportation District improve their general ledger structure to meet the requirement for separate accounts for Federal awards for program revenues and program expenditures. In addition, we recommend that the district establish policies and procedures to ensure that all required matching of grant expenditures be recorded in sufficient detail tracking to ensure that all matching program revenues and expenditures are reported correctly in the fiscal year. We also recommend that the district continue training program, policies and procedures for staff and management for administering and recording Federal Grant revenues and expenditures. District's Response: The District concurs with the recommendation. General ledger accounts separating Federal, State, and Local revenues and related expenditures will be adhered to and further training implemented. Corrective Action Plan: The District hired a Finance Manager to oversee the day-to-day financial operations of the district. The Finance Manager retroactively created accounting records to separate grant revenues and related expenditures, for both Federal grant records as well as State grant records. The Finance Manager will improve the general ledger to allow the recording of the matching identification for each federal grant. This will allow the activities of the district to be recorded in a manner that allows for reporting in compliance with federal requirements. Planned Implementation Date: July 1, 2022 Responsible Person: General Manager, Umpqua Public Transit District

View Audit 35618

Corrective Action Plans

Filters