Corrective Action Plans

Finding 47379 (2022-002)

Significant Deficiency 2022

NM

School Nutrition Programs Significant Deficiency Matching / Level of Effort / Earmarking § 200.303 § 200.430

Auditors? Recommendation: The auditor recommends that the District implement controls for documenting and retaining information to indicate the District follows the requirements over 2 CFR section 200.430(i). Action Taken: The district will expand the internal controls over the timekeeping and payro...

Auditors? Recommendation: The auditor recommends that the District implement controls for documenting and retaining information to indicate the District follows the requirements over 2 CFR section 200.430(i). Action Taken: The district will expand the internal controls over the timekeeping and payroll processes by requiring all employee pay applications for the Child Nutrition program be reviewed and approved by the Human Resources Department. A schedule of Pay Rates will be created and submitted to the Board of Education for formal approval, along with the other Salary Schedules approved with the annual budget. In addition, the district is moving to an electronic timekeeping system that will eliminate the use of paper timesheets that must be manually processed for payroll purposes. All Board approved pay rates will be programmed into the electronic timekeeping system so that the need for manual pay rate entry and gross pay calculations will be eliminated. Due Date for Completion: July 1, 2023 Responsible Party: Lisa Rhoades, Food Service Manager Lisa Robinson, Assistant Superintended for Talen Acquisition, and Laura Garcia, Chief Financial Officer

View Audit 40907

Finding 47378 (2022-001)

Significant Deficiency 2022

Carlsbad Municipal School District

NM

Procurement, Suspension & Debarment § 200.303

Auditors? Recommendation: The auditor recommends that the District verify that all vendors are not listed on the excluded parties list system by performing a search on sam.gov and maintaining the results of such search in the vendor?s file. Action Taken: During the 2021-22 audit, the documentation t...

Auditors? Recommendation: The auditor recommends that the District verify that all vendors are not listed on the excluded parties list system by performing a search on sam.gov and maintaining the results of such search in the vendor?s file. Action Taken: During the 2021-22 audit, the documentation to support vendor eligibility was not in the vendor?s paperwork for verification. The current process for vendor verification requires a New Vendor Form, a current W-9 Form, Sam.Gov verification of the vendor?s registration status, and an IRS TIN Match, a requirement implemented in FY 2021-22. All of the information obtained is then filed in a vendor file. To avoid any future deficiency, the Purchasing Department will submit a Sam.Gov verification of all vendors that will be utilizing federal funds. Due Date for Completion: June 30, 2023 Responsible Party: Crystal Gonzalez, Chief Financial Officer

View Audit 40907

Finding 47337 (2022-002)

Significant Deficiency 2022

Peralta Community College District

CA

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

The district has entered into a contract with Huron Consulting Group to address internal controls pertaining to reconciliation of Title IV funds, R2T4 processing, award packaging and verification. Huron has created more robust packaging and disbursement rules to ensure only eligible students are awa...

The district has entered into a contract with Huron Consulting Group to address internal controls pertaining to reconciliation of Title IV funds, R2T4 processing, award packaging and verification. Huron has created more robust packaging and disbursement rules to ensure only eligible students are awarded and paid. Additionally, the district has created business processes and procedures to improve internal controls over federal awards. While the cutoff date for the audit was missed for the 2021-2022 school year, corrective actions have been taken to ensure the reconciliation of Title IV funds and secondary reviews have been completed and are currently underway for 2022-2023. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Planned completion date for corrective action plan: June 30, 2023.

View Audit 51569

Finding 47217 (2022-002)

Significant Deficiency 2022

Argos Community Schools

IN

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.302 § 200.303 § 200.328

Finding 2022-002 Information on the federal program: Subject: Education Stabilization Fund ? Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 ? Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Pass-Through Entity: Indiana Department of Edu...

Finding 2022-002 Information on the federal program: Subject: Education Stabilization Fund ? Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 ? Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Significant Deficiency Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Reporting compliance requirements. Context: The School Corporation was required to submit two Annual Data Reports to the Indiana Department of Education (IDOE) to meet federal reporting requirements for ESSER grant awards. The first report was for the period of March 13, 2020 to September 30, 2020 and was due by January 21, 2021. The second report was for the period of October 1, 2020 to June 30, 2021 and was due by May 13, 2022. We noted for both reports that were submitted, there was no documented review by someone other than the preparer of the report to ensure the information submitted was complete and accurate. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following corrective action?Argos Community Schools will ensure that going forward, all documents will be overseen by at least two parties in the Business Office, with signed documentation. Responsible party and timeline for completion: Federal regulation requires Kelli VanDerWeele, Corporation Treasurer/Director of Business Services and Ned Speicher, Superintendent, will be overseeing and putting corrective action plan in place immediately.

View Audit 52777

Finding 47216 (2022-001)

Material Weakness 2022

Argos Community Schools

IN

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

Finding 2022-001 Information on the federal program: Subject: Education Stabilization Fund ? Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Pass-Thro...

Finding 2022-001 Information on the federal program: Subject: Education Stabilization Fund ? Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions - Wage Rate Requirements Audit Findings: Material Weakness, Material Noncompliance 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 Special Tests and Provisions ? Wage Rate Requirements compliance requirements. The School Corporation did not obtain the weekly payroll reports certifications from a construction company and its subcontractors for a building project. Context: The School Corporation did not have an internal control designed to collect the weekly payroll reports certifications from a construction company and its subcontractors for building projects which include playground equipment and an outdoor classroom. As of June 30, 2022, $174,607 was disbursed related to these construction projects. The construction payments represented 17% of the Education Stabilization Fund expenditures for the audit period. Therefore, no review was performed to ensure that pay rates complied with the federal wage rate requirements. The construction contracts did not include clauses for federal wage rate requirements. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following corrective action?Argos Community Schools will ensure that going forward any construction we have done, funded with federal dollars will be compliant with Davis-Bacon Act Reporting laws and ensure we received required documentation, as required by Federal Law. Responsible party and timeline for completion: Federal regulation requires Kelli VanDerWeele, Corporation Treasurer/Director of Business Services and Ned Speicher, Superintendent, will be overseeing corrective action plan on any future projects. As of today, we do not have any projects in place that would be require implementation of these laws.

View Audit 52777

Finding 47190 (2022-001)

Significant Deficiency 2022

Menno Haven, Inc.

PA

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

Finding 2022-001 Condition/Context During the audit of the program in the prior year, known questioned costs of $30,174 were identified related to expenses improperly applied to the funding. In the Period 4 submission, the Organization should have corrected the error by reducing lost revenues repo...

Finding 2022-001 Condition/Context During the audit of the program in the prior year, known questioned costs of $30,174 were identified related to expenses improperly applied to the funding. In the Period 4 submission, the Organization should have corrected the error by reducing lost revenues reported for the amount of known questioned costs identified in the prior year as instructed by the Health Resources and Service Administration (HRSA). Lost revenues reported in the Period 4 submission were not properly reduced for the known questioned costs identified. In addition, the Period 4 submission and lost revenue calculation did not contain a review and approval prior to submission to detect potential errors of this nature. This is not a statistically valid sample. Corrective Action Plan Corrective Action Planned: The Organization agrees with the finding. The next required filing will be reduced by the $30,174 which should have been done in Period 4. Segregation of duties between the preparation of the reports and the review/approval of them, including reviewing all supporting documents, is in place. Going forward once the information is reviewed it will be clearly stated that everything has been reviewed and to the best of the reviewer?s knowledge everything is correct, dated and signed prior to filing the information. This will be reported to the Finance Committee and Board so that it will be in the minutes. Name(s) of Contact Person(s) Responsible for Corrective Action: Ryan Fritz, Chief Financial Officer Anticipated Completion Date: This will be corrected on the next required submission.

View Audit 52826

Finding 47165 (2022-003)

Significant Deficiency 2022

Mount Pleasant Good Samaritan Hsg Dba Mt Pleasant Place 075-11072-Ref

SD

Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.303

Finding 2022-003 Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: Section 223(f) Mortgage Insurance for the Purchase of Refinancing of Existing Multifamily Housing Projects Federal Financial Assistance Listing #14.155 Finding Summary: The Project transacted more t...

Finding 2022-003 Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: Section 223(f) Mortgage Insurance for the Purchase of Refinancing of Existing Multifamily Housing Projects Federal Financial Assistance Listing #14.155 Finding Summary: The Project transacted more than $25,000 with a vendor but did not retain documentation to support verification that the vendor was not included as an excluded party within the System for Award Management (SAM). Responsible Individuals: Daniel Schneider, Supervisor, Finance and Matt Sieler, Supervisor Accounting Corrective Action Plan: We will review our procedures with applicable employees to ensure compliance with designed controls. Anticipated Correction Date: January 31, 2022

View Audit 47723

Finding 47058 (2022-001)

Significant Deficiency 2022

Fraternity House, Inc.

CA

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

On July 01, 2022 Fraternity House, Inc. has employed the services of an external accounting firm to assist with the accounting duties of the organization. This will allow appropriate segregation of duties between recording of entering financial information into QuickBooks, processing disbursements, ...

On July 01, 2022 Fraternity House, Inc. has employed the services of an external accounting firm to assist with the accounting duties of the organization. This will allow appropriate segregation of duties between recording of entering financial information into QuickBooks, processing disbursements, reconciliation of the bank accounts and respective review and oversite of the accounting responsibilities.

View Audit 51274

Finding 47006 (2022-005)

Material Weakness 2022

Starke County

IN

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

FINDING 2022-005 Contact Person Responsible for Corrective Action: Rachel Oesterreich Contact Phone Number: 574-772-9105 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: When the Auditor completes quarterly/yearly reports for the ARPA Funds to the U.S...

FINDING 2022-005 Contact Person Responsible for Corrective Action: Rachel Oesterreich Contact Phone Number: 574-772-9105 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: When the Auditor completes quarterly/yearly reports for the ARPA Funds to the U.S. Department of the Treasury (Treasury), another individual will review and sign stating that the information submitted matches the funding that has been approved by the Board of Commissioners and Starke County Council. Anticipated Completion Date: December 31, 2023 Rachel Oesterreich Starke County Auditor

View Audit 41699

Finding 47002 (2022-002)

Material Weakness 2022

Rossville Consolidated School District

IN

Internal Control / Segregation of Duties Cash Management Eligibility § 200.303

FINDING 2022-002 Subject: Medicaid ? Eligibility, Other Matters Federal Agency: US Department of Health and Human Services Federal Program: Medicaid Assistance Listing Number: 93.778 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Eligibility Audit Findings: Material We...

FINDING 2022-002 Subject: Medicaid ? Eligibility, Other Matters Federal Agency: US Department of Health and Human Services Federal Program: Medicaid Assistance Listing Number: 93.778 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Eligibility Audit Findings: Material Weakness, Noncompliance 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 eligibility compliance requirements that are performed by the Special Education Cooperative on behalf of the School Corporation. Context: The School Corporation participates in a Special Education Co-op. In 2015, the Co-op provided an avenue, through a third-party company, for the member school districts to obtain reimbursement for Medicaid services. It was discovered in 2021 that the annual parental disclosure statements had not been completed for Medicaid eligibility compliance. Due to this oversight, each member school had to void transactions through the third-party company and pay back the amount of these transactions for the period August 9, 2015 through April 23, 2021. The School Corporation?s amount owed was $82,291 for the period identified during 2015-2021. The School Corporation completed a Voluntary Self-Disclosure of Provider of Overpayments Packet through the Indiana Family & Social Services Administration?s Office of Medicaid Policy and Planning Office to reimburse the amounts owed. The amount related to this period July 1, 2020 through June 30, 2022 was indeterminable. The full amount was paid back prior to June 30, 2021. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Corporation completed a Voluntary Self-Disclosure of Provider of Overpayments Packet through the Indiana Family & Social Services Administration?s Office of Medicaid Policy and Planning Office to reimburse the amounts owed. Responsible Party and Timeline for Completion: The School Corporation completed a Voluntary Self-Disclosure of Provider of Overpayments Packet through the Indiana Family & Social Services Administration?s Office of Medicaid Policy and Planning Office to reimburse the amounts owed. There were two checks issued in response to this corrective action plan. Check number 22425 in the amount of $13,642.04 on May 27, 2021, and check number 22469 in the amount of $68,648.67 on June 15, 2021. The two payments totaled $82,290.71, and fulfilled our requirement per the corrective action plan.

View Audit 52918

Finding 46995 (2022-001)

Material Weakness 2022

Rossville Consolidated School District

IN

School Nutrition Programs Internal Control / Segregation of Duties 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 Assistance Listing Numbers: 10.553, 10.555 Pass-Through Entity: Indiana Depa...

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 Assistance Listing Numbers: 10.553, 10.555 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 Food Services Director prepared the reimbursement claim without a secondary, documented review to ensure the accuracy of the reimbursement claim. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Corporation?s management will review and formulate procedures to ensure compliance with requirements related to the grant agreement and the reporting compliance requirement. Responsible Party and Timeline for Completion: The School Corporation?s management will ensure the Food Service Department implements a secondary document review to ensure accuracy prior to submitting the reimbursement claim. This action will begin immediately with the March of 2023 claim submission.

View Audit 52918

Finding 46911 (2022-001)

Significant Deficiency 2022

Brenau University

GA

Student Financial Aid Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303

Finding 2022-001: Special Tests and Provisions: Enrollment Reporting Recommendation: The auditor recommend that the University review and update internal controls to ensure student enrollment status in the National Student Loan Data System (NSLDS) is updated in a timely manner to ensure compliance ...

Finding 2022-001: Special Tests and Provisions: Enrollment Reporting Recommendation: The auditor recommend that the University review and update internal controls to ensure student enrollment status in the National Student Loan Data System (NSLDS) is updated in a timely manner to ensure compliance with Federal requirements. Persons Responsible for Corrective Action: Barbara Wilson, Registrar & Director of Student Records; Pam Barrett, Associate Vice President & Director of Financial Aid Planned Corrective Action: Brenau University contracts with the National Student Clearinghouse (NSC) to perform routine enrollment reporting required by Title IV Federal Student Aid regulations. The University's student information system contains a program designed to compile enrollment data for transmission to NSC in accordance with specifications provided by the National Student Loan Data System (NSLDS). We are conducting a detailed review of the November 2022 NSLDS Enrollment Reporting Guide, and have engaged the University's student information system vendor to review the current software logic and install any modifications necessary to become compliant in this area. Anticipated Completion Date: April 30, 2023

View Audit 49139

Finding 46893 (2022-005)

Material Weakness 2022

Western School Corporation

IN

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

FINDING 2022-005 Contact Person Responsible for Corrective Action: Kyle Zahn Contact Phone Number: 765-883-5576 ext. 5112 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The school?s leadership team will review the Federal Wage Rate requirements duri...

FINDING 2022-005 Contact Person Responsible for Corrective Action: Kyle Zahn Contact Phone Number: 765-883-5576 ext. 5112 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The school?s leadership team will review the Federal Wage Rate requirements during the next director?s meeting. All future projects being funded by federal funds will require weekly payroll submissions to be reviewed by the school employee who is overseeing the project. Anticipated Completion Date: February 2023?

View Audit 47342

Finding 46892 (2022-004)

Material Weakness 2022

Western School Corporation

IN

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

FINDING 2022-004 Contact Person Responsible for Corrective Action: Kyle Zahn Contact Phone Number: 765-883-5576 ext. 5112 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: As ESSER reports and reimbursements are completed the supporting documents will ...

FINDING 2022-004 Contact Person Responsible for Corrective Action: Kyle Zahn Contact Phone Number: 765-883-5576 ext. 5112 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: As ESSER reports and reimbursements are completed the supporting documents will be kept with the reports. Prior to submission, reports completed and documentation compiled by the Director of Finance will be reviewed by the Director of Exceptional Learners and Testing and vice versa. Anticipated Completion Date: February 2023

View Audit 47342

Finding 46891 (2022-003)

Material Weakness 2022

Western School Corporation

IN

Equipment & Real Property Management Procurement, Suspension & Debarment Material Weakness § 200.303 § 200.313

FINDING 2022-003 Contact Person Responsible for Corrective Action: Kyle Zahn Contact Phone Number: 765-883-5576 ext. 5112 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Director of Finance will conduct an internal audit of capital assets purchas...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Kyle Zahn Contact Phone Number: 765-883-5576 ext. 5112 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Director of Finance will conduct an internal audit of capital assets purchased and sold from 6/30/2022 to the current date in order to update the corporation?s capital assets records. New staff will also be trained on tracking capital assets transactions and completing the necessary documentation for future capital assets transactions. It is noted, a number of construction projects are scheduled in the near future which will result in capital assets being added. As such, after the completion of these projects, leadership will consider having the school?s contracted third-party capital assets consultant conduct an onsite inquiry visit to ensure the school?s records are accurate. Anticipated Completion Date: April 2023

View Audit 47342

Finding 46874 (2022-004)

Significant Deficiency 2022

Los Angeles Unified School District

CA

Equipment & Real Property Management Special Tests & Provisions § 200.303

Views of Responsible Officials, Corrective Action Plans, and Contact Information The District acknowledges the need to strengthen the staff?s compliance to policies and procedures related to equipment tracking and property records. ECF is a new program and there was an urgent need for the District...

Views of Responsible Officials, Corrective Action Plans, and Contact Information The District acknowledges the need to strengthen the staff?s compliance to policies and procedures related to equipment tracking and property records. ECF is a new program and there was an urgent need for the District to provide the necessary equipment for connectivity to meet the remote learning needs of students/school staff during the COVID-19 emergency period. Beginning January 3, 2023, the District will provide additional training to staff as needed and will reiterate the policies and procedures to ensure compliance with program requirements. The District will conduct a thorough review of devices distributed to students/school staff prior to requesting any reimbursement from the program administrator to ensure compliance with the per-user limitation requirement. Name: Aaron Wai Title: Admin Services Manager, Information Technology Division E-mail: aaron.wai@lausd.net

View Audit 45922

Finding 46839 (2022-004)

Significant Deficiency 2022

Lynn County Hospital District

TX

Procurement, Suspension & Debarment § 200.303

Contact Information: Anthony Brocato Chief Financial Officer Lynn County Hospital District Audit Finding Reference Number: 2022-004 Corrective Action Plan: Management agrees with the finding. We will exp...

Contact Information: Anthony Brocato Chief Financial Officer Lynn County Hospital District Audit Finding Reference Number: 2022-004 Corrective Action Plan: Management agrees with the finding. We will expand our procurement policy to include a control to verify that a vendor is not suspended or debarred from receiving federal funding as required by 2 CFR Section 180, Subpart C. The corrective action plan will be implemented by September 30, 2023.

View Audit 53708

Finding 46791 (2022-002)

Significant Deficiency 2022

John F. Kennedy Center for Performing Arts

DC

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.308 § 200.403

2022-002: Internal Control over Compliance and Compliance with Activities Allowed or Unallowed and Allowable Costs/Cost Principles Contact: Karina F. Alvarez Title: Senior Director of Total Rewards Anticipated Completion Date: September 2023 Corrective Action: The Center?s is committed to ensuring t...

2022-002: Internal Control over Compliance and Compliance with Activities Allowed or Unallowed and Allowable Costs/Cost Principles Contact: Karina F. Alvarez Title: Senior Director of Total Rewards Anticipated Completion Date: September 2023 Corrective Action: The Center?s is committed to ensuring the appropriate documentation is in place in order to adhere to federal regulations regarding activities allowed or unallowed and allowable costs. In response to the audit finding, the Center is taking the following corrective actions to address the audit recommendations: ? Management will review and update policies as needed to ensure employee compensation changes are documented sufficiently and verified through a quality control review; ? Implement additional functionality and security to minimize the potential for data entry error; and ? Design, develop, and implement a new Human Resource Information System (HRIS) that will provide a digital and modern platform to manage review and approval workflows surrounding compensation adjustments. Status as of February 2023: Management has informed the impacted employee and has updated their compensation documentation accordingly.

View Audit 44610 Questioned Costs: $1

Finding 46784 (2022-003)

Significant Deficiency 2022

Dekalb County Board of Education

GA

Equipment & Real Property Management Subrecipient Monitoring Reporting § 200.303 § 200.313

FA 2022-003 Improve Controls over Equipment Compliance Requirement: Equipment and Real Property Management Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of E...

FA 2022-003 Improve Controls over Equipment Compliance Requirement: Equipment and Real Property Management 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 - 84.425D - 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) S425U2120012 (Year: 2021) Questioner Costs: None Identified Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over equipment and real property management as it relates to the Elementary and Secondary School Emergency Relief Fund program. Corrective Action Plans: We concur with this finding. The District is developing corrective actions to strengthen internal controls, policies, and procedures and ensure adherence through improved monitoring. Estimated Completion Date: Fiscal Year 2024 Contact Person: Dr. Myisha Warren, Executive Director of Federal Programs Telephone: 678-676-1200 Email: Myisha_Warren@dekalbschoolsga.org

View Audit 50245

Finding 46783 (2022-002)

Significant Deficiency 2022

Dekalb County Board of Education

GA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.403

FA 2022-002 Improve Controls over Indirect Costs Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through E...

FA 2022-002 Improve Controls over Indirect Costs Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle 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 - 84.425D - Elementary and Secondary School Emergency Relief Fund COVID-19 - 84.425U - American Rescue Plan Elementary and Secondary School Emergency Relief Fund Federal Award Number: S425D210012 (Year: 2021), S425U2120012 (Year: 2021) Questioner Costs: $559,442.53 Description: The School District charged indirect cost expenditures to the Elementary and Secondary School Emergency Relief Fund program in excess to the maximum amount allowed. Corrective Action Plans: We concur with this finding. The District is developing corrective actions to strengthen internal controls, policies, and procedures and ensure adherence through improved monitoring. Estimated Completion Date: Fiscal Year 2024 Contact Person: Dr. Myisha Warren, Executive Director of Federal Programs Telephone: 678-676-1200 Email: Myisha_Warren@dekalbschoolsga.org

View Audit 50245 Questioned Costs: $1

Finding 46782 (2022-001)

Significant Deficiency 2022

Dekalb County Board of Education

GA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.403 § 200.415

FA 2022-001 Improve Budgetary Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-T...

FA 2022-001 Improve Budgetary Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle 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 - 84.425D - Elementary and Secondary School Emergency Relief Fund Federal Award Number: S425D200012 (Year: 2020), S425D210012 (Year: 2021) Questioner Costs: $62,747.69 Description: A review of expenditures charged to the Elementary and Secondary School Emergency Relief Fund program revealed instances in which expenditures had not been properly approved by the pass-through entity. Corrective Action Plans: We concur with this finding. The District is developing correction actions to strengthen internal controls, policies, and procedures and ensure adherence through improved monitoring. Estimated Completion Date: Fiscal Year 2024 Contact Person: Dr. Myisha Warren, Executive Director of Federal Programs Telephone: 678-676-1200 Email: Myisha_Warren@dekalbschoolsga.org

View Audit 50245 Questioned Costs: $1

Finding 46699 (2022-003)

Significant Deficiency 2022

Venture Care Housing Development Fund Co, INC

NY

HUD Housing Programs Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.303

Reference number ? 2021-003 Contact person ? Celia Solomita, CFO Management agrees that protocols will be implemented to ensure that all invoices are formally approved prior to payment. This will be in place prior to December 31, 2023.

View Audit 49965

Finding 46697 (2022-001)

Significant Deficiency 2022

Venture Development 2002, INC

NY

HUD Housing Programs Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.303

Reference number ? 2022-001 Contact person ? Celia Solomita, CFO Management agrees that protocols will be implemented to ensure that all invoices are formally approved prior to payment. This will be in place prior to December 31, 2023.

View Audit 49961

Finding 46693 (2022-002)

Significant Deficiency 2022

City of Oxford, Alabama

AL

Subrecipient Monitoring Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.303 § 200.332 § 200.501

The City has implemented steps to be more proactive in subrecipient monitoring and will perform additional testing to meets these requirements.

View Audit 47297

Finding 46686 (2022-004)

Significant Deficiency 2022

Richardton Health Center

ND

Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Finding 2022-04 Federal Agency Name: Department of Health and Human Services Program Name: Community Facilities Loans and Grants CFDA #10.766 Finding Summary: There was no formal review separate from the preparer performed over reconciliations of the USDA program reserve fund and there was no form...

Finding 2022-04 Federal Agency Name: Department of Health and Human Services Program Name: Community Facilities Loans and Grants CFDA #10.766 Finding Summary: There was no formal review separate from the preparer performed over reconciliations of the USDA program reserve fund and there was no formal review of the balance in comparison to the required minimum reserve balance. Responsible Individuals: Mandy Robinson, Administrator and Carol Schoch, Business Office Manager Corrective Action Plan: Management will ensure formal documentation of reviews is present moving forward. Anticipated Completion Date: June 2023

View Audit 44767

Corrective Action Plans

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