Corrective Action Plans

Finding 46055 (2022-004)

Material Weakness 2022

Housing Authority of the City of Oakland, California

CA

HUD Housing Programs Eligibility Subrecipient Monitoring § 200.303

Reference Number 2022-004: The Office of Property Operations has reviewed the audit finding report and recommendations. The department will implement steps to monitor compliance with Public Housing program policies to ensure staff perform timely annual re-certifications, following established guidel...

Reference Number 2022-004: The Office of Property Operations has reviewed the audit finding report and recommendations. The department will implement steps to monitor compliance with Public Housing program policies to ensure staff perform timely annual re-certifications, following established guidelines and retaining acceptable documentation to support resident eligibility determinations and subsequent re-certifications. These items include: ? Ensuring all initial eligibility information is received at the time of unit leasing ? Updating protocols for documenting the re-certification process, including file checklists to ensure all documents are in the resident file ? Re-establishing a file audit protocol to be performed on a quarterly basis ? Closely monitoring delayed re-certifications, including written documentation regarding any delays ? Creating a standard operating procedure to document any delays in re-certifications that may impact the timeliness and accuracy of data reported to the HUD system ? Scheduling recertification training for all staff involved in the re-certification process before June 30, 2023 Contact Information: Michelle Hasan, Director of Leased Housing

View Audit 52339

Finding 46042 (2022-001)

Significant Deficiency 2022

Crane Elementary School District No. 13

AZ

Questioned Costs Allowable Costs / Cost Principles § 200.303

Findings and Questioned Costs Related to Federal Awards Finding Number: 2022-001 Program Name/Assistance Listing Title: COVID-19 Education Stabilization Fund Assistance Listing Number: 84.425D Contact Person: Dale Ponder, Chief of Finance & Operations and Jennifer Bosch, Finance Director Anticipated...

Findings and Questioned Costs Related to Federal Awards Finding Number: 2022-001 Program Name/Assistance Listing Title: COVID-19 Education Stabilization Fund Assistance Listing Number: 84.425D Contact Person: Dale Ponder, Chief of Finance & Operations and Jennifer Bosch, Finance Director Anticipated Completion Date: June 30, 2023 Planned Corrective Action: In order to address finding number 2022-001 and any future federal grant awards, the finance department will ensure program costs are allowable and adhere to the applicable awarded requirements put forth in the applicable programs. Communication will be made prior to the grant closing to confirm if any remaining funds can be expended or if they need to be returned.

View Audit 47230 Questioned Costs: $1

Finding 46037 (2022-002)

Significant Deficiency 2022

Northern Wells Community Schools

IN

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.208 § 200.303 § 200.403

FINDING 2022-002 Information on the federal program: Subject: Special Education Cluster (IDEA) - Earmarking Federal Agency: Department of Education Federal Program: Special Education Grants to States Assistance Listing Number: 84.027 Federal Award Number: 20611-001-PN01 Pass-Through Entity: Indian...

FINDING 2022-002 Information on the federal program: Subject: Special Education Cluster (IDEA) - Earmarking Federal Agency: Department of Education Federal Program: Special Education Grants to States Assistance Listing Number: 84.027 Federal Award Number: 20611-001-PN01 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Matching, Level of Effort, Earmarking Audit Findings: Significant Deficiency Condition: The School Corporation is a member of the Adams Wells Special Services Cooperative (Cooperative). During fiscal year 2021-2022, the Cooperative operated the special education programs and spent the federal money on behalf of all its member schools. As the grant agreements were between the Indiana Department of Education (IDOE) and each member school, the school corporation was responsible for ensuring and providing oversight of the Cooperative. There was inadequate oversight performed by the School Corporation in order to ensure compliance with the Matching, Level of Effort, Earmarking compliance requirement. The School Corporation did not have internal controls in place to ensure that the Cooperative complied with the earmarking requirements. The Cooperative did not have adequate procedures in place to ensure that the required level of expenditures for non-public school students with disabilities was met for each member school. The Cooperative did not have effective internal controls to ensure non-public school expenditures were appropriately identified and reported. Context: The Non-Public Proportionate Share expenditures for the 20611-001-PN01 grant award could not be verified for the individual member schools. Total non-public expenditures were posted as expended. The member school proportionate share expenditures were then determined by applying a budgeted percentage to the total non-public expenditures. These were the amounts reported to IDOE. As such, we were unable to identify if the minimum amount per member school was expended and properly reported to IDOE as required. The School Corporation?s Non-Public Proportionate Share for the 20611-001-PN01 grant application was $9,319. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Our corrective action plan is following the AWSSC plan of: Co-ops cannot combine proportionate share funds. Funds must be spent within each LEA?s geographic boundary. We will not receive a repeat finding for FY21. We will correct for FY22 and forward. Time and Effort Logs are being completed to show how many hours personnel are servicing Non-Pub students with a service plan. If Materials and Equipment are purchased for a specific student?s need, per the service plan, then those expenditures are 100% school specific. Per the DOE, Materials used by our Speech Language Pathologist for Speech Therapy for all six school corporations, those expenditures are split evenly across all school corporations with a non-pub proportionate share allocation. Responsible Party and Timeline for Completion: The Superintendent and Corporation Treasurer will work with the Adams Wells Special Services Cooperative to monitor and verify those expenditures are allocated appropriately across all school corporations with a non-pub proportionate share allocation.

View Audit 40998

Finding 46032 (2022-001)

Material Weakness 2022

Northern Wells Community Schools

IN

Questioned Costs School Nutrition Programs Cash Management § 200.303

FINDING 2022-001 Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program, After School Snacks, Summer Food Service Program for Children Assistance Lis...

FINDING 2022-001 Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program, After School Snacks, Summer Food Service Program for Children Assistance Listing Number: 10.553, 10.555, 10.559 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the reporting compliance requirement. Context: We noted that for four claims in a sample of four, the meal counts were over/under claimed for the month. We noted that in October 2020, the School Corporation had underclaimed lunches by 212 meals and overclaimed breakfast by 42 meals. In April 2021, the School Corporation had overclaimed breakfast by 397 meals. In October 2021, the School Corporation had underclaimed lunches by 48 meals and snacks by 36 meals. In April 2022, the School Corporation had overclaimed lunches by two meals, snacks by 45 meals, and underclaimed breakfast by 2 meals. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Going forward, we will have multiple people verifying the data before submission to reimbursement for claims to make sure all meals submitted are accurate and meet the criteria and eligibility of the Child Nutrition Cluster. Responsible Party and Timeline for Completion: The Food Service Director and the Corporation Treasurer are the responsible parties for this corrective action. This will be implemented 4/1/2023.

View Audit 40998 Questioned Costs: $1

Finding 46000 (2022-005)

Significant Deficiency 2022

County of Nevada

CA

Period of Performance Reporting Internal Control / Segregation of Duties § 200.302 § 200.303

DEPARTMENT OF TREASURY 2022-005 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) ? Assistance Listing No. 21.027 Recommendation: We recommend the County design controls to ensure review and approval of reports are maintained in the County's grant files. Also, we recommend the County design...

DEPARTMENT OF TREASURY 2022-005 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) ? Assistance Listing No. 21.027 Recommendation: We recommend the County design controls to ensure review and approval of reports are maintained in the County's grant files. Also, we recommend the County design controls to ensure reports agree to the documentation used to prepare them. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County has revised internal controls to ensure reports are prepared accurately and consistently with the back-up used to prepare them. Within these internal control procedures, an appropriate review and approval process will be utilized and documented to ensure report is accurate with underlying support documentation and clearly documents this review and approval control. As a primary function of this review and approval control process, the reviewer/approver will provide assurance that the federal award is reasonably being managed and complies with all applicable statues, regulations, and terms and conditions. Evidence of review and approval will be maintained within the grant file support documentation for future reference and to be provided in a timely manner. Name(s) of the contact person(s) responsible for corrective action: Barry Anderson Planned completion date for corrective action plan: June 30, 2023

View Audit 41070

Finding 45999 (2022-004)

Material Weakness 2022

County of Nevada

CA

Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.320

DEPARTMENT OF TREASURY AND CENTERS FOR DISEASE CONTROL AND PREVENTION 2022-004 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) ? Assistance Listing No. 21.027 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) ? Assistance Listing No. 93.323 Recommendation: We recommend th...

DEPARTMENT OF TREASURY AND CENTERS FOR DISEASE CONTROL AND PREVENTION 2022-004 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) ? Assistance Listing No. 21.027 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) ? Assistance Listing No. 93.323 Recommendation: We recommend the County design controls to ensure compliance with federal procurement and suspension and debarment regulation and its purchasing policy and suspension and debarment verification procedures. We recommend the County develop standard justification forms with approval of the noncompetitive procurement documented on the forms and the forms maintained in the procurement file. Also, we recommend the County update its purchasing policy to ensure clear, concise, and detailed suspension and debarment verification procedures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The County is currently in the process of implementing a county-wide contract clause that will be added to covered transaction contracts to comply with 2 CFR 180, to ensure covered transactions receive verification that the person or entity is not excluded or disqualified. Review and approval of this suspension and debarment verification will be performed during the contract approval process, which will include this standardized clause. The County?s purchasing policy and procedures manual will be updated to include this standard suspension and debarment verification process to ensure this procedure is communicated county-wide and followed. Additionally, the County will develop standard justification forms to document method of procurement to be maintained in the procurement file. The County will also update its contract templates to include applicable suspension and debarment attestation language which meets Federal requirements and update its purchasing policy and procedures manual to reflect these changes. Name(s) of the contact person(s) responsible for corrective action: Desiree Belding Planned completion date for corrective action plan: November 30, 2023

View Audit 41070

Finding 45998 (2022-003)

Significant Deficiency 2022

County of Nevada

CA

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.403 § 200.404 § 200.430

DEPARTMENT OF TREASURY, CENTERS FOR DISEASE CONTROL AND PREVENTION, AND DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022-003 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) ? Assistance Listing No. 21.027 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) ? Assistance Listing ...

DEPARTMENT OF TREASURY, CENTERS FOR DISEASE CONTROL AND PREVENTION, AND DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022-003 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) ? Assistance Listing No. 21.027 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) ? Assistance Listing No. 93.323 Child Support Enforcement ? Assistance Listing No. 93.563 Recommendation: We recommend the County establish written procedures for determining the allowability of costs to include a written policy regarding the charging of personnel costs to grants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The County is currently in the process of drafting and establishing written procedures for county-wide and department specific use when determining the allowability of costs when charging personnel costs to federal awards. A primary function of this policy will be to provide guidance to county staff to ensure personnel costs are recognized in accordance with cost principles, statues, regulations, and terms and conditions of federal awards. Name(s) of the contact person(s) responsible for corrective action: Andrew Copeland Planned completion date for corrective action plan: June 30, 2024

View Audit 41070

Finding 45989 (2022-012)

Material Weakness 2022

Mater Academy of Northern Nevada

NV

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303

Finding Number: 2022-012 ? Level of Effort ? Maintenance of Effort Corrective Action Plan: A process has been put in place for the school principal to review all Maintenance of Efforts (MOE) prior to submission to the grantor. Approval is evidenced by email sent by principal to the NSLP Grant Manage...

Finding Number: 2022-012 ? Level of Effort ? Maintenance of Effort Corrective Action Plan: A process has been put in place for the school principal to review all Maintenance of Efforts (MOE) prior to submission to the grantor. Approval is evidenced by email sent by principal to the NSLP Grant Manager, which is saved with the MOE as support. Responsible Individuals: Nachum Golodner, Director of Accounting Anticipated Completion Date: June 30, 2023

View Audit 41067

Finding 45988 (2022-011)

Material Weakness 2022

Mater Academy of Northern Nevada

NV

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

Finding Number: 2022-011 ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Corrective Action Plan: A process has been put in place for the school principal to review all RFRs prior to submission to the grantor. Approval is evidenced by email sent by principal to the Director of G...

Finding Number: 2022-011 ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Corrective Action Plan: A process has been put in place for the school principal to review all RFRs prior to submission to the grantor. Approval is evidenced by email sent by principal to the Director of Grant Management, which is saved with the RFR as support. Responsible Individuals: Nachum Golodner, Director of Accounting Anticipated Completion Date: June 30, 2023

View Audit 41067

Finding 45983 (2022-002)

Significant Deficiency 2022

Orange City Area Health System

IA

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

U.S. Department of Health and Human services Orange City Area Health System respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings, responses, and questioned costs are discussed...

U.S. Department of Health and Human services Orange City Area Health System respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings, responses, and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT SIGNIFICANT DEFICIENCY 2022-001 Proposed Audit Adjustments Recommendation: We recommend that the Health System accounting personnel continue to review final account balances and changes in accounting standards and consult with auditors throughout the year regarding accounts and adjustments, as needed, to prevent and detect misstatements going forward. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management will review and reconcile accounts and consult with the audit firm as needed during the year to prevent and detect financial statement misstatements. Name(s) of the contact person(s) responsible for corrective action: Dina Baas, CFO Planned completion date for corrective action plan: January 1, 2023 FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Health and Human Services 2022-002 Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: We recommend that management implement more formal control process surrounding the use of federal awards where there is segregation between individuals identifying or proposing expenditures/uses of funds and an individual reviewing and approving that expenditure/use. Documentation of review and approval should be retained in all cases. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We will implement a more formal review process for the expenditure of federal funds. A detailed list of expenditures to be charged against the federal grant program will be provided to administration for review and approval. Name(s) of the contact person(s) responsible for corrective action: Dina Baas, CFO Planned completion date for corrective action plan: January 1, 2024 If the U.S Department of Health and Human Services has questions regarding this plan, please call Dina Baas at (712) 737-5325.

View Audit 40984

Finding 45947 (2022-005)

Significant Deficiency 2022

Philadelphia Public School District

MS

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.303

District Response: A. What corrective action will be taken: District will limit expenditures to approved budget amounts. B. Who is responsible (name and position): Dr. Stephen Gregory, Federal Program Director C. When will the plan be implemented? Corrective action started May 5, 2023, and will cont...

District Response: A. What corrective action will be taken: District will limit expenditures to approved budget amounts. B. Who is responsible (name and position): Dr. Stephen Gregory, Federal Program Director C. When will the plan be implemented? Corrective action started May 5, 2023, and will continue.

View Audit 41005

Finding 45925 (2022-001)

Significant Deficiency 2022

University of Saint Joseph

CT

Student Financial Aid Reporting Matching / Level of Effort / Earmarking § 200.303

Finding No. 2022-001 ? Enrollment Reporting The University is in the process of correcting the 64 students that were identified as withdrawn instead of graduated. The University is reviewing the data submitted for the May, July and August 2022 conferral dates for the same issue. It should be noted t...

Finding No. 2022-001 ? Enrollment Reporting The University is in the process of correcting the 64 students that were identified as withdrawn instead of graduated. The University is reviewing the data submitted for the May, July and August 2022 conferral dates for the same issue. It should be noted the NSLDS system cannot be updated at this time which is beyond the control of the University. The University has experienced turnover in the Registrar?s Office and will provide additional training to all staff to ensure the reporting requirements are fully understood. The University will review its processes and internal controls as recommended above and make revisions as needed. Sharon Brewer, Interim Registrar, and Michelle Kalis, Provost will be responsible for the implementation of the above process review and implementation of process enhancements, if any, as well as training all appropriate staff within the Registrar?s Office. This work will be completed no later than December 31, 2022. Sharon Brewer, Interim Registrar, will be responsible for ensuring NSLDS is updated within two weeks of the system accepting updates.

View Audit 40425

Finding 45910 (2022-003)

Significant Deficiency 2022

Clarkson College

NE

Student Financial Aid Matching / Level of Effort / Earmarking Cash Management § 200.303

Student Financial Assistance ? Assistance Listing No. Various Recommendation: We recommend the College review its procedures to ensure controls are in place and operating effectively. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in res...

Student Financial Assistance ? Assistance Listing No. Various Recommendation: We recommend the College review its procedures to ensure controls are in place and operating effectively. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Clarkson College has reviewed Cost of Attendance procedures and starting July 2022, to include all monthly reconciliations related to Pell, Direct Loan, SEOG and FWS along with G5 drawdowns are annotated and reconciled in conjunction with the Controller?s Office. Awarding procedures as well as R2T4 procedures were reviewed as well. The employee responsible for this finding is no longer associated with the college. Name(s) of the contact person(s) responsible for corrective action: Nan Merz Planned completion date for corrective action plan: July 2022

View Audit 40942

Finding 45844 (2022-002)

Significant Deficiency 2022

Colfax County, Nebraska

NE

Reporting § 200.303 § 200.502 § 200.510

Finding 2022-002: Program: Various, including AL 97.036 ? Disaster Grants ? Public Assistance (Presidentially Declared Disasters); AL 10.923 Emergency Watershed Protection Program; and AL 93.563 ? Child Support Enforcement ? Reporting. Corrective Action Planned: The County will develop a Sched...

Finding 2022-002: Program: Various, including AL 97.036 ? Disaster Grants ? Public Assistance (Presidentially Declared Disasters); AL 10.923 Emergency Watershed Protection Program; and AL 93.563 ? Child Support Enforcement ? Reporting. Corrective Action Planned: The County will develop a Schedule of Expenditures of Federal Awards (SEFA) chart and designate the County Clerk to coordinate the collection of information from individual county offices on Federal awards expenditures. Anticipated Completion Date: March 30, 2023 Responsible Party: Carl Grotelueschen, County Board Chair

View Audit 40234

Finding 45841 (2022-001)

Significant Deficiency 2022

Long County Board of Education

GA

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.403 § 200.404

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

FA 2022-001 Improve Controls over Federal Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principles Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.4250 - Elementary and Secondary School Emergency Relief Fund COVID-19 - 84.425U - American Rescue Plan Elementary And Secondary School Emergency Relief Fund Federal Award Number: S425D200012 (Year: 2020), S425D210012 (Year: 2021) S45U210012 (Year: 2021) Questioned Costs: $221,797 Repeat of Prior Year Finding: None Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over expenditures as it relates to the Elementary and Secondary School Emergency Relief Fund program. Corrective Action Plans: The School District will review all contracts to ensure all payments to contractors are not in excess of the contracted amount. In addition, the policies and procedures for haling all funds, including ESSER, will be reviewed to ensure internal controls are in place and all compliance requirements are met. The Finance Director will participate in processional development to better understand how to calculate and report indirect cost. Estimated Completion Date: June 30, 2023 Contact Person: Mary Beth Gordon Telephone: 912-545-2367 Email: bgordon@longcountyschools.org

View Audit 40086 Questioned Costs: $1

Finding 45780 (2022-003)

Material Weakness 2022

Catholic Community Services of the Mid-Willamette Valley, INC

OR

Eligibility Internal Control / Segregation of Duties § 200.303

Recommendation: The Organization should implement internal controls to monitor the activities and third-party providers to ensure the services being provided are in compliance with Federal Statues. Action: The Organization has scheduled regular meetings (twice per month) with the property management...

Recommendation: The Organization should implement internal controls to monitor the activities and third-party providers to ensure the services being provided are in compliance with Federal Statues. Action: The Organization has scheduled regular meetings (twice per month) with the property management company to monitor the activities of the provider to ensure we are in compliance with Federal Statues.

View Audit 41632

Finding 45738 (2022-005)

Material Weakness 2022

City of Shreveport

LA

Reporting Matching / Level of Effort / Earmarking § 200.303

The previous Director of Finance did not leave any documentation on how to access the City?s online reporting portal or documentation of reports that had been previously submitted. Finance has registered for new accounts with the appropriate Federal agency and will update reporting and submit repo...

The previous Director of Finance did not leave any documentation on how to access the City?s online reporting portal or documentation of reports that had been previously submitted. Finance has registered for new accounts with the appropriate Federal agency and will update reporting and submit reports timely going forward.

View Audit 39574

Finding 45727 (2022-002)

Significant Deficiency 2022

Regional School Unit No. 1

ME

Allowable Costs / Cost Principles § 200.303

Regional School Unit 1 34 Wing Farm Parkway Bath, ME 04530 Telephone: (207) 443-6601 Facsimile: (207) 443-8295 Patrick M. Manuel, Superintendent of Schools pmanuel@rsu1.org ?Think ~ Care ~ Act? CORRECTIVE ACTION PLAN (Concerning Finding 2022-002) Contact Person Responsible for Corrective Action: Deb...

Regional School Unit 1 34 Wing Farm Parkway Bath, ME 04530 Telephone: (207) 443-6601 Facsimile: (207) 443-8295 Patrick M. Manuel, Superintendent of Schools pmanuel@rsu1.org ?Think ~ Care ~ Act? CORRECTIVE ACTION PLAN (Concerning Finding 2022-002) Contact Person Responsible for Corrective Action: Debra Clark, Business Manager Corrective Action: Regional School Unit 1 offers the following response to finding 2022-002 Regional School Unit 1 acknowledges that a discussion took place regarding this finding with two of the representatives from RHR Smith. Federal procurement procedure policies were discussed and the RSU agrees that the current policies in place could be strengthened in the future with regards to federal funds. RSU 1 requested that specific examples of the language be shared by the auditing firm to ensure stronger controls moving forward. There is a procurement policy in RSU 1 and it was shared with the auditing firm. RSU 1 disagrees with the statements in this deficiency that purchase orders and invoices were missing or incomplete and the unit is not following a consistent approval process over allowable expenses. All invoices and purchase orders that were requested were provided. The RSU 1 does not require a purchase order for services and in those situations a purchase order was not provided, but a signature was provided. There were invoices for tents in response to the pandemic that were emailed to the Facilities Director and then forwarded to the finance office that were not always signed before processing, but the approval was in the grant application and the expense was approved by the Superintendent on the accounts payable warrant. Based upon these actions, the RSU 1 disagrees with this finding.

View Audit 40164

Finding 45661 (2022-003)

Significant Deficiency 2022

The Maritime Aquarium at Norwalk, Inc.

CT

Reporting § 200.303 § 200.508 § 200.510

Views of Responsible Officials: As noted previously, management notes that expenditures of ongoing state and federal programs are internally reviewed and reconciled monthly, and required reporting to funding entities has been completed and submitted consistent with relevant reporting deadlines. Howe...

Views of Responsible Officials: As noted previously, management notes that expenditures of ongoing state and federal programs are internally reviewed and reconciled monthly, and required reporting to funding entities has been completed and submitted consistent with relevant reporting deadlines. However, transitions in systems and personnel as well as several large programs unique to the recent pandemic period challenged management to gather these details in the SEFA format early in the audit. In addition to continued monthly reconciliations, management will establish an additional more formal reconciliation quarterly during fiscal year 2023, and the more formalized grants reporting infrastructure we?re developing as well as upcoming additional staffing in finance and development will also strengthen our capacity for the timely preparations of the SEFA going forward.

View Audit 52241

Finding 45640 (2022-002)

Material Weakness 2022

City of Monahans, Texas

TX

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.326

Findings and Questioned Costs Related to the Federal Awards 2022-002 Material Weakness - Special Tests - Wage Rate Requirements The City will assign a responsible party to take training in the Wage Rate Requirements (Davis-Bacon Act) and be able to identify the required information on a certified ...

Findings and Questioned Costs Related to the Federal Awards 2022-002 Material Weakness - Special Tests - Wage Rate Requirements The City will assign a responsible party to take training in the Wage Rate Requirements (Davis-Bacon Act) and be able to identify the required information on a certified payroll.

View Audit 48894

Finding 45606 (2022-001)

None 2022

Fort Wayne Community Schools

IN

Special Tests & Provisions Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.326

Findings Required to Be Reported by the Uniform Guidance Department of Education Finding: 2022-001 CFDA #: 84.425, 84.425D, and 84.425C Recommendation: We recommend the School Corporation implement a compliance review process over wage rate requirements, including facilities staff on-site we...

Findings Required to Be Reported by the Uniform Guidance Department of Education Finding: 2022-001 CFDA #: 84.425, 84.425D, and 84.425C Recommendation: We recommend the School Corporation implement a compliance review process over wage rate requirements, including facilities staff on-site weekly where projects are occurring to determine if work was completed towards the project, tracking certified payrolls or notification of no work performed and reviewing to help ensure wages are equal to or in excess of the prevailing wage rates. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Corrective Action Planned: Subsequent to June 30, 2022, the School Corporation will work toward ensuring the certified payrolls are obtained. Name of Contact Responsible for Corrective Action: Stefan Pittenger, Director of Fiscal Affairs, 260.467.2035. Anticipated Completion Date: June 30, 2023.

View Audit 52684

Finding 45483 (2022-003)

Significant Deficiency 2022

Union College

NE

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

2022-003 Higher Education Emergency Relief Funds -Assistance Listing No. 84.425 Recommendation: We recommend the College review their reporting procedures to ensure all required steps are included as well as the supporting documentation to prepare the report is retained. The reports should be revie...

2022-003 Higher Education Emergency Relief Funds -Assistance Listing No. 84.425 Recommendation: We recommend the College review their reporting procedures to ensure all required steps are included as well as the supporting documentation to prepare the report is retained. The reports should be reviewed by someone other than the preparer of the report and this review should be documented. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: Union College will ensure that all HEERF reports are reviewed by the VP for Financial Administration prior to submission. We will also ensure proper supporting documentation is retained and the necessary steps are followed as required. Name(s) of the contact person(s) responsible for corrective action: Brandie Kolff van Oosterwyk, Controller. Planned completion date for corrective action plan: The goal date for this project to be completed is prior to the FY23 audit.

View Audit 46373

Finding 45470 (2022-002)

Material Weakness 2022

Charles A. Beard Memorial School Corporation

IN

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

FINDING 2022-002 Contact Person Responsible for Corrective Action: Bryce Welsh Contact Phone Number:765-345-5101 Views of Responsible Official: We concur with the finding. While we believe that we had controls in place for this finding we failed to produce the proper documentation to prove that we d...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Bryce Welsh Contact Phone Number:765-345-5101 Views of Responsible Official: We concur with the finding. While we believe that we had controls in place for this finding we failed to produce the proper documentation to prove that we did so. Description of Corrective Action Plan: Going forward we will make sure that all suspension and debarment documents are provided to the Business Manager and kept at central office. These documents will be reviewed and signed by the Business Manger showing internal controls are in place. We will also ensure that we have a contract with the vendors for purchases between $50,000 and $100,000. Anticipated Completion Date: 3/14/2023

View Audit 44390

Finding 45395 (2022-002)

Material Weakness 2022

Edgerton Local School District

OH

Allowable Costs / Cost Principles Cash Management Material Weakness § 200.303 § 200.514

Management is aware and understands the importance of compliance with the federal requirements and will ensure the meal counts will be properly reported in the future.

View Audit 39840

Finding 45389 (2022-005)

Significant Deficiency 2022

Northeastern Illinois University

IL

Matching / Level of Effort / Earmarking Reporting § 200.303

NORTHEASTERN ILLINOIS UNIVERSITY JUNE 30, 2022 Corrective Action Plan Finding Number: 2022-005 Condition: Northeastern Illinois University (University) did not have adequate procedures in place to ensure the Education Stabilization Fund - Higher Education Emergency Relief Fund (HEERF) reporting requ...

NORTHEASTERN ILLINOIS UNIVERSITY JUNE 30, 2022 Corrective Action Plan Finding Number: 2022-005 Condition: Northeastern Illinois University (University) did not have adequate procedures in place to ensure the Education Stabilization Fund - Higher Education Emergency Relief Fund (HEERF) reporting requirements were submitted accurately and timely. Planned Corrective Action: The Grants and Contracts Office will frequently review funding agency websites to ensure reports are up to date with changes in reporting requirements. The published reports will be revised to meet the requirements of the funding agency. The Grants and Contracts Office will also ensure that reports will be submitted and published as required by the funding agency in a timely manner. Contact person responsible for corrective action: Jannica Rae Quintana, Director of Controller's office and Ruthann Griffith, Grants and Contracts Manager Anticipated Completion Date: 6/30/2023

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