Corrective Action Plans

Finding 25656 (2022-003)

Significant Deficiency 2022

DC

Allowable Costs / Cost Principles Equipment & Real Property Management Questioned Costs

This lapse was a result of delay in submission and approval of time charged by a consultant (operated outside of our automated time sheet controls). We will ensure the allocation is done after the actual time charge is made. We will monitor more closely and train the finance staff in our subsidiary ...

This lapse was a result of delay in submission and approval of time charged by a consultant (operated outside of our automated time sheet controls). We will ensure the allocation is done after the actual time charge is made. We will monitor more closely and train the finance staff in our subsidiary for charging depreciation to the projects.

View Audit 26280 Questioned Costs: $1

Finding 25632 (2022-004)

Significant Deficiency 2022

Portland State University

OR

Student Financial Aid Subrecipient Monitoring Special Tests & Provisions

Recommendation: We recommend that the University formally document safeguards for risks identified during its formal risk assessment to demonstrate compliance with the Act. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action in Response to Finding...

Recommendation: We recommend that the University formally document safeguards for risks identified during its formal risk assessment to demonstrate compliance with the Act. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action in Response to Finding: PSU officials will take the additional steps to document the safeguards and internal control processes that mitigate the risks identified in the formal risk assessment PSU officials had performed for GLBA compliance requirements. Name of the contact person responsible for corrective action: Ryan Bass, Chief Information Officer, and Max Parmer, Senior Information Security Analyst Planned completion date for corrective action plan: June 30, 2023

View Audit 68909

Finding 25583 (2022-001)

Significant Deficiency 2022

Weld County School District 6

CO

Questioned Costs Subrecipient Monitoring Cash Management

Elementary and Secondary School Emergency Relief Fund ? Assistance Listing No. 84.425D Recommendation: Recommend that the implement a process that requires receipt of the certified payrolls for contractors and subcontractors prior to requesting reimbursement from federal assistance for construction ...

Elementary and Secondary School Emergency Relief Fund ? Assistance Listing No. 84.425D Recommendation: Recommend that the implement a process that requires receipt of the certified payrolls for contractors and subcontractors prior to requesting reimbursement from federal assistance for construction costs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will require certified payrolls be received from contractors and subcontractors prior to requesting reimbursement of construction costs using Federal assistance. Name of the contact person responsible for corrective action: Meggan Sponsler, Chief Financial Officer Planned completion date for corrective action plan: Immediately

View Audit 25344

Finding 25564 (2022-003)

Material Weakness 2022

Flint Housing Commission

MI

HUD Housing Programs Subrecipient Monitoring Eligibility

We concur with the recommendation: FHC Hired Nelrod to train, correct PIC errors and complete recertification?s, Also Public Housing staff is helping with recertification?s.

View Audit 23230

Finding 25563 (2022-004)

Material Weakness 2022

Flint Housing Commission

MI

HUD Housing Programs Subrecipient Monitoring Eligibility

We concur with the recommendation: The Director of Asset Management is reviewing files for accuracy and completeness.

View Audit 23230

Finding 25554 (2022-002)

Material Weakness 2022

Keller School District No. 3

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Questioned Costs

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls in place to ensure accurate reporting of its Schedule of Expenditures of Federal Awards Name, address, and telephone of District contact person: Leslie Oliver, ESD Business Manager, PO Box 367, Keller ...

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls in place to ensure accurate reporting of its Schedule of Expenditures of Federal Awards Name, address, and telephone of District contact person: Leslie Oliver, ESD Business Manager, PO Box 367, Keller WA 99140 (509) 725-1481 Corrective action the auditee plans to take in response to the finding: The District recognizes and acknowledges deficiencies and errors by the District and its financial management contractor in collecting and reporting data pursuant to its Impact Aid application to the Federal Department of Education. While it has not been possible to identify how these originated, they appear to have been in place for a number of years, perhaps more than a decade, related to Washington State?s broad school choice policies and, not identified in previous audits by either Federal or State agencies. Regardless, the District has satisfactorily resolved outstanding data collection and reporting issues with the Department and has put in place administrative controls via training and oversight to comply with requirements. In the past ten months since the deficiencies were identified, the District has taken the following steps to address those and to come into compliance. The District Superintendent, District Secretary and Chair of the School Board were tasked with communicating and negotiating with Department officials. In a series of Zoom meetings, trainings and phone calls, the District team was made aware of the deficiencies, provided with guidance of strategies to correct those and with guidance on addressing the effects of Washington State?s school choice policies on Impact Aid. As a result of that guidance, the District corrected its data collection and validation methodology, proposed and negotiated tuition agreements with three adjoining Districts, proposed and negotiated repayment agreements with those Districts and the Department. Future data collection and validation will be reviewed by the District?s financial management contractor, Education Service District 101. District administration and Board will send representatives to attend the annual conference of the National Association of Federally Impacted Schools in Washington, DC, and to meet with Department staff to review the application and its data. The District will take part in any relevant training opportunities offered by the Department or by the Office of the Superintendent of Public Instruction. Anticipated date to complete the corrective action: immediate action in 2023

View Audit 22609 Questioned Costs: $1

Finding 25488 (2022-001)

None 2022

Garden Pathways, Inc.

CA

Subrecipient Monitoring

Planned Corrective Action: Management acknowledges that the original reports generated to complete the submitted quarterly and monthly reports were not retained on the day of, and that generating those reports in the future creates discrepancies. The original reports generated to complete grant quar...

Planned Corrective Action: Management acknowledges that the original reports generated to complete the submitted quarterly and monthly reports were not retained on the day of, and that generating those reports in the future creates discrepancies. The original reports generated to complete grant quarterly and monthly reports will be printed by the Program Coordinator and submitted to Director of Operations. Director of Operations will review monthly or quarterly reports with all program staff to address and correct any discrepancies and inaccuracies. Director of Operations will use the final report to complete the grant monthly or quarterly report and retain and file for the quarter and month reported. Juan Avila, Chief Operating Officer, will be responsible for implementing the corrective action plan. This process will be in effect for the reports ending in month ending March 31, 2023.

View Audit 22636

Finding 25406 (2022-002)

Significant Deficiency 2022

Niskayuna Central School District

NY

Procurement, Suspension & Debarment School Nutrition Programs Subrecipient Monitoring § 200.213 § 200.318

Information on Federal Programs: U.S. Department of Agriculture Child Nutrition Cluster (COVID-19 National School Lunch Program and COVID-19 School Breakfast Program and Food Distribution, Federal Assistance Listing No. 0.553 and 10.555) passed through the New York State Education Department. Findi...

Information on Federal Programs: U.S. Department of Agriculture Child Nutrition Cluster (COVID-19 National School Lunch Program and COVID-19 School Breakfast Program and Food Distribution, Federal Assistance Listing No. 0.553 and 10.555) passed through the New York State Education Department. Findings and questioned costs related to Federal awards which are required to be reported in accordance with the Uniform Guidance 2 CFR 200.516(a): Criteria: CFR Section 200.318 stipulates that a non -Federal entity must use its own documented procurement procedures which reflect applicable state, local, and tribal laws, and regulations, provided that the procurements conform to applicable Federal law and the standards identified in Part 200 Subpart D. Additionally, 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 ineligible for participation in Federal assistance programs or activities. Statement of Condition: During our discussions with management and testing of the major program, we noted that the District is not verifying the eligibility of vendors to participate in Federal assistance programs. Statement of Cause: The District did not review compliance requirements related to procurement outlined in 2 CFR Section 200.318 and Section 200.213. Statement of Effect: The District is not in compliance with 2 CFR Section 200.213. The District is not performing required procedures, as a result, vendors that are not eligible for participation in Federal assistance programs or activities could be selected or the District could be overpaying for goods and services. Questioned Cost: None. Repeat Finding: No Perspective Information: As part of testing of compliance over procurement, a selection of vendors charged to the major program was selected for testing of compliance. Of the District?s vendors charged to the program, none were suspended or debarred from participation in Federal assistance programs and activities. Recommendation: We recommend that the District review the requirements of 2 CFR Section 200.213 and ensure that a review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to disbursing funds to the vendor. Views of the Responsible Officials and Planned Corrective Actions: The District has reviewed the requirements of 2 CFR Section 200.213. The District is in agreement with the recommendation to implement a procedure to document the process used to verify the eligibility of potential vendors to participate in Federal assistance programs. The verification of excluded parties will be accomplished by accessing the System for Award Management (SAM.gov) website and selecting the ?Excluded Entity? filter on the ?Exclusions? search page to search for exclusions by Unique Entity ID or CAGE/NCAGE code as follows: 1) Select ?Search? from the header menu from any page on SAM.gov 2) In the filters, under ?Select Domain?, select ?Entity Information?, then select Exclusions 3) Use the filters or keyword box to enter the search criteria and view the results 4) Document the results in the vendor file. Other alternatives for verification may include collecting a certification from the entity or adding a clause or condition to the covered transaction or contract with that entity. The Purchasing Agent is charged with the responsibility of monitoring and ensuring compliance with the suspension and debarment procedures and maintaining documentation that contracts expected to equal or exceed $25,000 have been verified on the System for Award Management (SAM) website before purchases are made. Responsible Person(s): Kristin Chotkowski, Purchasing Agent Deadline for Completion: On or before 4/1/23 for covered transactions with contracts or purchase orders meeting the threshold during the time period 7/1/22 - 1/31/23. Prior to contract approval or purchase order issuance for contracts or purchase orders meeting the threshold on or after 2/1/23.

View Audit 21224

Finding 25373 (2022-009)

Significant Deficiency 2022

Donnelly College

KS

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.407

Finding Reference 2022-009 Contact Person: Gerald Moench, Interim CFO (or Emily Buckley, VP of Advancement) Views of Responsible Officials and Planned Corrective Action: In including the questioned indirect cost as a HEERF expense, management only considered the per unit cost threshold, rather than ...

Finding Reference 2022-009 Contact Person: Gerald Moench, Interim CFO (or Emily Buckley, VP of Advancement) Views of Responsible Officials and Planned Corrective Action: In including the questioned indirect cost as a HEERF expense, management only considered the per unit cost threshold, rather than both the per unit cost and the expected life of the items. The audit clarified the regulations and Donnelly promptly notified our program officer, posted a corrected quarterly report and refunded the funds to the Department of Education. Anticipated Completion Date: October 2022

View Audit 25035 Questioned Costs: $1

Finding 25355 (2022-005)

Significant Deficiency 2022

City of La Mesa

CA

Subrecipient Monitoring Reporting

Finding Reference Number: 2022-005 Description of Finding: The requirements of 2 CFR Part 170 Appendix A state that 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 (FFATA) ...

Finding Reference Number: 2022-005 Description of Finding: The requirements of 2 CFR Part 170 Appendix A state that 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 (FFATA) Subaward Report System (FSRS) by the end of the month following the month in which the direct recipient awards such subawards. Statement of Concurrence of Non-compliance: The department in question did not understand that the award was within the scope of work that required it to be reported. As such, we agree with this finding. Corrective Action: The department representative has since filed this award in FSRS and will do so with all future awards as required.

View Audit 22472

Finding 25354 (2022-002)

None 2022

City of La Mesa

CA

Subrecipient Monitoring Reporting

Finding Reference Number: 2022-002 Description of Finding: The requirements of 2 CFR Part 170 Appendix A state that 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 (FFATA) ...

Finding Reference Number: 2022-002 Description of Finding: The requirements of 2 CFR Part 170 Appendix A state that 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 (FFATA) Subaward Report System (FSRS) by the end of the month following the month in which the direct recipient awards such subawards. Statement of Concurrence of Non-compliance: The department in question did not understand that the award was within the scope of work that required it to be reported. As such, we agree with this finding. Corrective Action: The department representative has since filed this award in FSRS and will do so with all future awards as required.

View Audit 22472

Finding 25344 (2022-004)

Significant Deficiency 2022

City of Chicago

IL

Subrecipient Monitoring § 200.332

FINDING 2022-004 The 2022 97.024 Emergency Food and Shelter National Board Program grant funding was received during a crisis resulting in a unique situation for the City of Chicago. The funding was provided before the federal government set up an award identifier (i.e., ALN/CFDA, CSFA), resulting i...

FINDING 2022-004 The 2022 97.024 Emergency Food and Shelter National Board Program grant funding was received during a crisis resulting in a unique situation for the City of Chicago. The funding was provided before the federal government set up an award identifier (i.e., ALN/CFDA, CSFA), resulting in the Delegate Agency contract with the Department of Family Support Services (DFSS) containing only the name of the Grant. To address and prevent such issues in the future, the City's Office of Budget and Management (OBM) will run a Comprehensive Report quarterly to identify any placeholder award identifiers during funding setup. The Grants Management Unit within OBM will collaborate closely with the Department of Finance (DOF) to ensure the federal award identifiers are promptly updated in the financial system. Moreover, to ensure accuracy and compliance, the Grants Management Unit will work with the relevant contracting Department to update contracts with Delegate Agencies. This measure will guarantee that all necessary award identifiers are included, streamlining the funding process and ensuring proper tracking and reporting of federal grants. Assistant Budget Director Belczak at the Office of Budget and Management will be responsible for ensuring that this corrective action plan is implemented by the beginning of the fourth quarter in October 2023.

View Audit 21083

Finding 25343 (2022-003)

Significant Deficiency 2022

City of Chicago

IL

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

FINDING 2022-003 The City will transfer all ineligible administrative and indirect cost from the 97.024 ? Emergency Food and Shelter program no later than September 1, 2023. In addition, when administrative costs are allowed on a grant, delegate agencies will be required to maintain and provide adeq...

FINDING 2022-003 The City will transfer all ineligible administrative and indirect cost from the 97.024 ? Emergency Food and Shelter program no later than September 1, 2023. In addition, when administrative costs are allowed on a grant, delegate agencies will be required to maintain and provide adequate supporting documentation justifying the direct administrative cost charged to the program, which must be submitted through the City?s invoicing system. Assistant Budget Director Belczak at the Office of Budget and Management will be responsible for ensuring that this corrective action plan is implemented by the beginning of the fourth quarter in October 2023.

View Audit 21083 Questioned Costs: $1

Finding 25260 (2022-001)

Material Weakness 2022

Collins Career Center

OH

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.317 § 200.320 § 200.326 § 200.327

The Center was unaware that, in accordance with the Department of Labor (DOL)(40 USC 3141-3144, 3146, and 3147), all laborers employed by contractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for prev...

The Center was unaware that, in accordance with the Department of Labor (DOL)(40 USC 3141-3144, 3146, and 3147), all laborers employed by contractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for prevailing wage rates. In the future, the Center will follow the guidance of the aforementioned section and adhere to this requirement.

View Audit 21931

Finding 25204 (2022-004)

None 2022

East China School District

MI

Questioned Costs Subrecipient Monitoring Cash Management

Planned Corrective Action: Management continues to follow the approved Excess Fund Balance Elimination Plan. It is expected the equipment investment will be made in the upcoming fiscal year. Quarterly reviews of the Cafeteria fund balance are planned. Anticipated completion date: June 2023. Res...

Planned Corrective Action: Management continues to follow the approved Excess Fund Balance Elimination Plan. It is expected the equipment investment will be made in the upcoming fiscal year. Quarterly reviews of the Cafeteria fund balance are planned. Anticipated completion date: June 2023. Responsible contact person: Angela Gleason, Finance Director.

View Audit 25507

Finding 25203 (2022-003)

Significant Deficiency 2022

East China School District

MI

Subrecipient Monitoring Allowable Costs / Cost Principles School Nutrition Programs

Planned Corrective Action: Management has initiated a review of the payroll process and procedures and will make necessary adjustments to include verification and review of payroll servicer calculations. Anticipated completion date: January 2023. Responsible contact person: Angela Gleason, Dire...

Planned Corrective Action: Management has initiated a review of the payroll process and procedures and will make necessary adjustments to include verification and review of payroll servicer calculations. Anticipated completion date: January 2023. Responsible contact person: Angela Gleason, Director of Finance.

View Audit 25507

Finding 25187 (2022-003)

Significant Deficiency 2022

School District of Mishicot

WI

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

Management agrees with this finding. Management believes that the cost of additional staff time and training to prepare these items outweighs the benefits to be received. Management will continue to review the schedules of expenditures of federal and state awards and other information.

View Audit 22062

Finding 25134 (2022-002)

Significant Deficiency 2022

Westchester Jewish Community Services, Inc.

NY

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

Person Responsible: Irene Math, Chief Financial Officer, Rajendra Mangal Director of Planning Comment: The Agency?s current policies and procedure on the preparation of the SEFA were not detailed enough to ensure all finds were identified as ether non-Federal, Federal or pass-through Federal awards,...

Person Responsible: Irene Math, Chief Financial Officer, Rajendra Mangal Director of Planning Comment: The Agency?s current policies and procedure on the preparation of the SEFA were not detailed enough to ensure all finds were identified as ether non-Federal, Federal or pass-through Federal awards, which resulted in the SEFA provided to the auditors to not accurately reflect certain Federal expenditures and Assistance Listing information. Response: WJCS understands its responsibility for complying with Single Audit requirements and acknowledges the importance of having appropriate internal controls which ensure completeness and accuracy of the Schedule or Expenditures of Federal Awards (SEFA). WJCS has reviewed the current procedures and is in the process of implementing proper grant intake for new grants. Reconciliation to related financial statement information and internal review and approval is in the process of being documented. Proper agency grant intake procedures will allow WJCS to easily determine the nature of the source of the grant, and any of the pertinent information which needs to be presented on the SEFA, including Assistance Listing, ratio of Federal funding and amount of pass-through Federal expenses. WJCS will utilize AICPA Auditee Practice Aids as a guide to revising existing procedures. Estimated Completion Date: Reporting Period Ending June 30, 2023

View Audit 23650

Finding 25132 (2022-002)

Significant Deficiency 2022

Overlake Hospital Medical Center

WA

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.403

ALN No. 97.036, Disaster Grants ? Public Assistance (Presidentially Declared Disasters); Award Number: 033-UECF5-00; Award Year: January 1, 2020 to July 1, 2022; Pass-Through Entity: State of Washington Military Department Emergency Medicine Division; Award Number: D20-368 Finding: Activities Allow...

ALN No. 97.036, Disaster Grants ? Public Assistance (Presidentially Declared Disasters); Award Number: 033-UECF5-00; Award Year: January 1, 2020 to July 1, 2022; Pass-Through Entity: State of Washington Military Department Emergency Medicine Division; Award Number: D20-368 Finding: Activities Allowed or Unallowed ? The controls were not sufficient to ensure that purchase orders issued for capital purchases were fully fulfilled and paid prior to submission for program reimbursement. Status: Corrective action in progress. Corrective Action: Internal controls will be strengthened in future periods to ensure that costs are incurred prior to submission for program reimbursement. Instead of tracking purchase orders issued we will utilize general ledger details ensuring only purchase orders with receipts and subsequent invoices are included in reimbursement requests. The accounting team will pull invoice and payment support which will be reviewed by the Director of Finance prior to submission to ensure all expenditures have been paid prior to submitting a request for reimbursement. Person(s) Responsible for Implementing: Jenna Bevilacqua, Director of Finance and Lindsey Soboloski, Controller Implementation Date: March 20, 2023

View Audit 23649 Questioned Costs: $1

Finding 25074 (2022-001)

Significant Deficiency 2022

City of New Haven

CT

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

Single Audit Finding 2022-001: The City did not have documentation on verifying the vendors against the SAM to ensure that they were not suspended or debarred from federally?funded purchases. Statement of Concurrence or Nonconcurrence: There is no disagreement with the single audit finding. Correc...

Single Audit Finding 2022-001: The City did not have documentation on verifying the vendors against the SAM to ensure that they were not suspended or debarred from federally?funded purchases. Statement of Concurrence or Nonconcurrence: There is no disagreement with the single audit finding. Corrective Action Plan: The City will implement a procedure in which the verification of vendors against the SAM is properly documented in future contracts and awards. Name of Contact Person: Michael Gormany, City of New Haven Budget Director Projected Completion Date: September 1, 2023

View Audit 21703

Finding 25001 (2022-001)

Material Weakness 2022

Volunteers of America Colorado Branch

CO

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Questioned Costs § 200.502 § 200.510

Volunteers of America Colorado Branch June 30, 2022 Corrective Action Plan Finding Number: 2022-001 Condition: The Organization excluded certain amounts from prior years' schedule of expenditures of fe...

Volunteers of America Colorado Branch June 30, 2022 Corrective Action Plan Finding Number: 2022-001 Condition: The Organization excluded certain amounts from prior years' schedule of expenditures of federal awards. The amounts excluded for the prior two years are as follows: Assistance listing number 10.558 - Child and Adult Care Food Program - CCAP Classroom: See Corrective Action Plan for chart/table. Assistance listing number 14.267 - Transitional Living Program: See Corrective Action Plan for chart/table. Planned Corrective Action: During the year, the Organization created and hired for a new position, Director of Financial Analysis and Internal Controls/Contracts to provide additional oversight over the Schedule of Expenditures of Federal Awards. Contact person responsible for corrective action: Jonathan Resnick, Senior Director and Controller, Accounting and Finance Anticipated Completion Date: Fully corrected as of September 30, 2022

View Audit 20650

Finding 24994 (2022-002)

Material Weakness 2022

South Vermillion Community School Corporation

IN

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

FINDING 2022-002 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Micah Williams Contact Phone Number: 765-832-2426 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Director of Finance and Facilities and Payrol...

FINDING 2022-002 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Micah Williams Contact Phone Number: 765-832-2426 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Director of Finance and Facilities and Payroll Personnel Director will work together to confirm the information to be submitted in regards to the ESSER/GEER Funds. Both will sign off on the information. The information will then be reviewed by the Director of Curriculum and Superintendent to ensure that the reporting is accurate. Additionally, one of those individuals will sign off on the reporting. Anticipated Completion Date: Implemented Immediately

View Audit 21301

Finding 24966 (2022-001)

Significant Deficiency 2022

Town of Dudley, Massachusetts

MA

Questioned Costs Subrecipient Monitoring Reporting

Finding No. 2022-001 Non-Compliance/Significant Deficiency in Internal Control Over Compliance ? U.S. Department of Treasury ? Coronavirus State and Local Fiscal Recovery Funds ? (Federal Assistance Listing Number 21.027) ? Reporting Name of Person Responsible: Jonathan Ruda, Town Administrator C...

Finding No. 2022-001 Non-Compliance/Significant Deficiency in Internal Control Over Compliance ? U.S. Department of Treasury ? Coronavirus State and Local Fiscal Recovery Funds ? (Federal Assistance Listing Number 21.027) ? Reporting Name of Person Responsible: Jonathan Ruda, Town Administrator Corrective Action Planned: The corrective action will be to report the additional expenditure that occurred prior to Town declaring a revenue loss at the time of the next reporting cycle. Anticipated Completion Date: April 30, 2023

View Audit 25228

Finding 24949 (2022-011)

Material Weakness 2022

Marian University, Inc.

WI

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

2022-011: Student Financial Aid Cluster ? Assistance Listing No. 84.063, 84.268 Recommendation: We recommend that the University update its processes and procedures related to reviewing the information submitted to COD to ensure compliance with the stated criteria. Explanation of disagreement with a...

2022-011: Student Financial Aid Cluster ? Assistance Listing No. 84.063, 84.268 Recommendation: We recommend that the University update its processes and procedures related to reviewing the information submitted to COD to ensure compliance with the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University will complete a review of all students who received Title IV aid during 2021-22 and 2022-23 to ensure disbursement dates are accurate. In addition, the University has completed training to ensure future origination and disbursements submissions are timely. Name(s) of the contact person(s) responsible for corrective action: Benjamin Soman Planned completion date for corrective action plan: 06/30/2023

View Audit 25226

Finding 24939 (2022-002)

Significant Deficiency 2022

Marian University, Inc.

WI

Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties

2022-002: Student Financial Aid Cluster ? Assistance Listing No. 84.007, 84.033, 84.038, 84.063, 84.268, 84.379 Recommendation: We recommend that the University continue to work with the outside service provider to ensure compliance with the stated criteria. Explanation of disagreement with audit f...

2022-002: Student Financial Aid Cluster ? Assistance Listing No. 84.007, 84.033, 84.038, 84.063, 84.268, 84.379 Recommendation: We recommend that the University continue to work with the outside service provider to ensure compliance with the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University is working with an outside consultant that completed a cyber security review. The University will continue to work with the same consultant to ensure policy and procedures are in place Name(s) of the contact person(s) responsible for corrective action: Lynda Schultz Planned completion date for corrective action plan: 06/01/2023

View Audit 25226

Corrective Action Plans

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