Corrective Action Plans

Finding 22251 (2022-001)

Material Weakness 2022

City of Portland

IN

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

FINDING 2022-001 Contact Person Responsible for Corrective Action: Lori Phillips, Clerk Treasurer Contact Phone Number: 260-726-9395 x 224 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Moving forward, management will implement a stronger internal c...

FINDING 2022-001 Contact Person Responsible for Corrective Action: Lori Phillips, Clerk Treasurer Contact Phone Number: 260-726-9395 x 224 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Moving forward, management will implement a stronger internal controls system over Federal Grants. This includes segregation of duties for proper oversight and approval. More specifically, management will receive and review all certified payrolls from the contractor to verify that the Wage Rate Requirements are being adhered to. Anticipated Completion Date: 8/28/2023

View Audit 18096

Finding 22115 (2022-001)

Material Weakness 2022

Daleville City Board of Education

AL

Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303 § 200.326

The Daleville City Board of Education (the Board) respectfully submits the following corrective action plan for the year ended September 30, 2022. The finding from the September 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistent with the numbe...

The Daleville City Board of Education (the Board) respectfully submits the following corrective action plan for the year ended September 30, 2022. The finding from the September 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistent with the number assigned in the schedule. FINDINGS ? FINANCIAL STATEMENT AUDIT FINDINGS ? FEDERAL AWARDS PROGRAM AUDITS Item 2022-001 ? Special Tests and Provisions ? Wage Rate Requirements Recommendation: 2 CFR 200.303 requires the non-Federal entity to ?(a) establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal statutes, regulations, and the terms and conditions of the Federal award.? 2 CFR 200.326 and 29 CFR Part 5, Labor Standards Provisions Applicable to Contracts Governing Federally Financed and Assisted Construction (DOL Regulations) require the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). We recommend the strengthening of controls to ensure the prevailing wage rate clauses are included in the contracts and that certified payrolls are received for each week in which construction work is performed. The Chief School Financial Officer, Linda Harper, should review documentation for inclusion of the prevailing wage rate clauses in construction contracts as part of the bid process prior to expenditures being made. She should also review all invoices received from contractors and subcontractors to ensure that the certified payroll information is received for all weeks for which construction work is performed. Action Taken: Management has reviewed the requirements of 2 CFR Section 200.303 and 2 CFR 200.326 relating to wage rate requirements and agrees with the recommendation. Management has already communicated with all contractors and subcontractors regarding the wage rate requirements and has implemented additional procedures, effective January 1, 2023, stating that the Chief School Financial Officer, Linda Harper, will review documentation for inclusion of the prevailing wage rate clauses in construction contracts as part of the bid process prior to expenditures being made. She will also review all invoices received from contractors and subcontractors to ensure that the certified payroll information is received for all weeks for which construction work is performed.

View Audit 26965

Finding 22112 (2022-002)

Significant Deficiency 2022

Memorial Hospital D/b/a Memorial Healthcare

MI

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

The items in question were included on the same purchase order as other COVID-19 related supplies and were incorrectly charged to the grant. Going forward, the Organization will ensure the individuals accumulating allowable expenses ensure they understand the nature of all items being charged to ens...

The items in question were included on the same purchase order as other COVID-19 related supplies and were incorrectly charged to the grant. Going forward, the Organization will ensure the individuals accumulating allowable expenses ensure they understand the nature of all items being charged to ensure compliance with the program requirements.

View Audit 25483 Questioned Costs: $1

Finding 22111 (2022-001)

Significant Deficiency 2022

Memorial Hospital D/b/a Memorial Healthcare

MI

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

The error identified during the audit was the result of a miscommunication with HRSA personnel. When management reached out to the agency regarding the recording of excess revenues for certain quarters, the Organization was directed to offset lost revenues in other quarters. This led to the underrep...

The error identified during the audit was the result of a miscommunication with HRSA personnel. When management reached out to the agency regarding the recording of excess revenues for certain quarters, the Organization was directed to offset lost revenues in other quarters. This led to the underreporting of lost revenues. If the Organization has future PRF reporting requirements, these quarters will be revised to reflect the corrected amounts.

View Audit 25483

Finding 22100 (2022-001)

Material Weakness 2022

Lurleen B. Wallace Community College

AL

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

The Lurleen B. Wallace Community College (the College) respectfully submits the following corrective action plan for the year ended September 30, 2022. Carr, Riggs & Ingram, LLC 1117 Boll Weevil Circle Enterprise, AL 36330 The finding from the September 30, 2022 schedule of findings and questioned...

The Lurleen B. Wallace Community College (the College) respectfully submits the following corrective action plan for the year ended September 30, 2022. Carr, Riggs & Ingram, LLC 1117 Boll Weevil Circle Enterprise, AL 36330 The finding from the September 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistent with the number assigned in the schedule. FINDINGS ? FINANCIAL STATEMENT AUDIT No such findings in the current year. FINDINGS ? FEDERAL AWARDS PROGRAM AUDITS Item 2022-001 ? Suspension and Debarment Higher Education Emergency Relief Fund (HEERF) ? CFDA # 84.425E, 84.425F, & 84.425M U.S. Department of Education Recommendation: 2 CFR 200.303 requires the non-Federal entity to ?(a) establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal statutes, regulations, and the terms and conditions of the Federal award.? Non-Federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. ?Covered transactions? include those procurement contracts for goods and services awarded under a nonprocurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. All nonprocurement transactions entered into by a recipient (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. Adequate controls were not in place to provide for proper review of covered transactions for suspension and debarment. Covered transactions, over $25,000 paid with grant funding were not reviewed for suspension and debarment prior to payment being made. We recommend management implement procedures to monitor and document the compliance of vendors for suspension and debarment. The Chief Financial Officer, Lisa Carnley, should review documentation for suspension and debarment monitoring as part of the bid process prior to expenditures being made. Action Taken: Management has reviewed the requirements of 2 CFR Section 200.303 relating to covered transactions and ensuring no such transactions are made with parties that are suspended or debarred and agrees with the recommendation. Management has implemented additional procedures, effective November 14, 2022, stating that the Chief Financial Officer will review documentation for suspension and debarment monitoring as part of the bid process prior to expenditures being made.

View Audit 20716

Finding 21943 (2022-032)

Material Weakness 2022

State of Mississippi

MS

Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.400

21.023 COVID-19 Emergency Rental Assistance (ERA) 21.026 COVID-19 Homeowners Assistance Fund (HAF) Monitoring 2022-032 Strengthen Controls to Ensure Compliance with Federal Monitoring Requirements Response: DFA was simply a pass-through agency of the funds and was required to draw down the funds...

21.023 COVID-19 Emergency Rental Assistance (ERA) 21.026 COVID-19 Homeowners Assistance Fund (HAF) Monitoring 2022-032 Strengthen Controls to Ensure Compliance with Federal Monitoring Requirements Response: DFA was simply a pass-through agency of the funds and was required to draw down the funds in light of an impending federal deadline. It is not possible for DFA to conduct monitoring as it has not been appropriated any funds nor does it have the personnel or other resources to do so. Corrective Action Plan: A. Mississippi Home Corporation should hire a 3rd party monitor. B. Mississippi Home Corporation Director Scott Spivey C. N/A D. N/A

View Audit 18740

Finding 21942 (2022-031)

Material Weakness 2022

State of Mississippi

MS

Subrecipient Monitoring Internal Control / Segregation of Duties Eligibility § 200.303

21.023 COVID-19 Emergency Rental Assistance (ERA) Eligibility 2022-031 Strengthen Controls to Ensure Compliance with Eligibility Requirements for the Emergency Rental Assistance Program Response: DFA was simply a pass-through agency of the funds and was required to draw down the funds in light of...

21.023 COVID-19 Emergency Rental Assistance (ERA) Eligibility 2022-031 Strengthen Controls to Ensure Compliance with Eligibility Requirements for the Emergency Rental Assistance Program Response: DFA was simply a pass-through agency of the funds and was required to draw down the funds in light of an impending federal deadline. It is not possible for DFA to assess and conduct eligibility determinations as it has not been appropriated any funds nor does it have the personnel or other resources to do so. Corrective Action Plan: A. Mississippi Home Corporation has eligibility and fraud prevention policies in place; however, this grant program is no longer accepting applications. B. N/A C. N/A

View Audit 18740

Finding 21874 (2022-002)

Significant Deficiency 2022

The West Virginia Humanities Council, Inc.

WV

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.403

FEDERAL AWARD FINDINGS 2022-002 - ALLOWABILITY Recommendation: We recommend that the Council implement controls to ensure that expenditures are properly reviewed and approved before being charged to a federal award and that adequate supporting documentation is maintained. Action Taken: In Februar...

FEDERAL AWARD FINDINGS 2022-002 - ALLOWABILITY Recommendation: We recommend that the Council implement controls to ensure that expenditures are properly reviewed and approved before being charged to a federal award and that adequate supporting documentation is maintained. Action Taken: In February 2023, the current Fiscal Officer received formal training from the National Endowment for the Humanities' grants management staff on allowable costs and proper documentation procedures for federal grants and grant-making entities, under 2 CFR 200. The Fiscal Officer and all staff involved with federal grants subsequently reviewed the Council's internal procedures, to ensure that all expenditure paperwork is received, approved, and filed with the grant documentation.

View Audit 20152 Questioned Costs: $1

Finding 21853 (2022-002)

Significant Deficiency 2022

Allegheny County Industrial Development Authority

PA

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

Finding 2022-001: Segregation of Duties / Internal Control Industrial Development Authority Corrective Action Plan: The following procedures have been implemented to improve controls and segregation of duties. 1. Each Accountant has been assigned an authority for monitoring and invoicing. Invoices...

Finding 2022-001: Segregation of Duties / Internal Control Industrial Development Authority Corrective Action Plan: The following procedures have been implemented to improve controls and segregation of duties. 1. Each Accountant has been assigned an authority for monitoring and invoicing. Invoices are sent on the first of the month. The Auditor or Sr. Finance Manger will monitor Quickbooks to ensure invoices are prepared timely and efforts are made for collection. 2. Loan receivable detail including amortization schedules and payment schedules will be maintained monthly and reconciled to Quickbooks each month. 3. Interfund activity will be recorded timely and reconciled monthly. The Sr. Manger or Auditor will review monthly. 4. Only the Auditor or Sr. Finance Manger will make journal entries. Finding 2022-002: Allowable Costs/Cost Principles and Reporting Industrial Development Authority Corrective Action Plan: 1. To prevent incorrect interest rates in the future, a loan process flow document [Exhibit C] has been created. The project and division manager will use this tool prior to drafting an offer letter, which serves as the first official offering of a fixed rate. Rates will be checked again prior to closing. If at this time, the rate is different then what was provided in the offer letter, the division manager will seek approval from EDA. Please see table included in the corrective action plan. 2. Business Development, Finance, and the Deputy Director have set up monthly loan monitoring meetings. Additionally, Business Development staff will send out annual specific requests for loan monitoring materials for all active loans, on top of the monthly reminders already sent with invoices. 3. ACED Business Development will work with ACED Finance to perform a monthly reconciliation to ensure cash balances are reported accurately and timely in all systems. 4. Federal reports are now being prepared by the Manager of Business Development and reviewed by the Sr. Finance Manager, the Assistant Director, and the Deputy Director before submission with an approval memo tracking their review. Reports are now current and were submitted on time for June 30, 2023. Please contact me with questions or concerns regarding the corrective action plans. Sincerely, Simone McMeans Authorized Designate

View Audit 18644

Finding 21838 (2022-003)

Significant Deficiency 2022

Park Board of Trustees of the City of Galveston

TX

Cash Management Reporting Matching / Level of Effort / Earmarking § 200.303

The procedure of maintaining appropriate evidence of approval prior to submitting quarterly reports and requests for reimbursement to the grantor will be implemented in fiscal year 2023.

View Audit 23063

Finding 21803 (2022-004)

Significant Deficiency 2022

Beloit College

WI

Special Tests & Provisions Student Financial Aid Reporting § 200.303

Finding 2022-004-- Inaccurate Program Data to NSLDS Management Response: Beloit College?s IT and Registrar?s Office identified the issue in the software system causing the incorrect dates to populate and are working to correct it. Because the Registrar pulls the program information out of the soft...

Finding 2022-004-- Inaccurate Program Data to NSLDS Management Response: Beloit College?s IT and Registrar?s Office identified the issue in the software system causing the incorrect dates to populate and are working to correct it. Because the Registrar pulls the program information out of the software system, the correct information will be provided as soon as the software issue is remedied. After the software issue is fixed, the Financial Aid Office will audit program level data for accuracy no less than once per semester. Anticipated Completion Date March 1, 2023 Contact Person: Betsy Henkel, Director of Financial Aid henkelb@beloit.edu, 608-363-2662

View Audit 20218

Finding 21709 (2022-004)

Material Weakness 2022

Shelby County

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214 § 200.303

FINDING 2022-004 Contact Person Responsible for Corrective Action: Amy L. Glackman Contact Phone Number: 317-392-6310 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Control procedures will be put into place effective immediately. The Auditor will ve...

FINDING 2022-004 Contact Person Responsible for Corrective Action: Amy L. Glackman Contact Phone Number: 317-392-6310 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Control procedures will be put into place effective immediately. The Auditor will verify that all vendors are not suspended, debarred, or otherwise excluded and verify this has been done by the Deputy Auditor. Anticipated Completion Date: May 15, 2023

View Audit 19316

Finding 21708 (2022-003)

Material Weakness 2022

Shelby County

IN

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

FINDING 2022-003 Contact Person Responsible for Corrective Action: Amy L. Glackman Contact Phone Number: 317-392-6310 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Control procedures will be put into place effective immediately. The Auditor will ha...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Amy L. Glackman Contact Phone Number: 317-392-6310 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Control procedures will be put into place effective immediately. The Auditor will have the Deputy Auditor review all claims and sign off that the work has been done. Anticipated Completion Date: May 15, 2023

View Audit 19316

Finding 21520 (2022-005)

Material Weakness 2022

Iroquois County, Illinois

IL

Questioned Costs Subrecipient Monitoring Reporting § 200.303

2022-005 Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 ? Reporting Recommendation: We recommend the County strengthen its review procedures over reports and ensure the review is documented. Explanation of disagreement with audit finding: There is no disagreement w...

2022-005 Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 ? Reporting Recommendation: We recommend the County strengthen its review procedures over reports and ensure the review is documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The American Rescue Plan Act annual report is completed by the Finance Manager. The annual report will then be taken to the finance committee for review and approval for submission. The fiscal year 2023 annual report will be requested for return in order to correct and will be implemented immediately. Name of the contact persons responsible for corrective action: Jill Johnson, Finance Manager, and Department Heads and Elected Officials Planned completion date for corrective action plan: March 31, 2024

View Audit 26346 Questioned Costs: $1

Finding 21500 (2022-002)

Material Weakness 2022

West Washington School Corporation

IN

Procurement, Suspension & Debarment School Nutrition Programs § 200.303 § 200.318 § 200.320

FINDING 2022-002 Contact Person Responsible for Corrective Action: Food Service Director Billie Jo Russell Contact Phone Number: 812-755-4872 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: Procurement ? The School Corporation has established internal...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Food Service Director Billie Jo Russell Contact Phone Number: 812-755-4872 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: Procurement ? The School Corporation has established internal controls to ensure compliance with the grant agreement and the Procurement and Suspension and Debarment requirement. The Food Service Director will obtain information from the Wilson Service Center for any necessary documentation pertaining to this requirement. The School Corporation has procured any food and supply purchases that exceed $150,000 and will maintain documentation for procurement procedures for purchases under $150,000. Suspension/Debarment ? Procedures will be implemented to ensure our procurement agent is an approved procurement agent. Anticipated Completion Date: Immediately

View Audit 24080

Finding 21486 (2022-001)

Significant Deficiency 2022

Rfe/rl, Inc.

DC

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

Views of Responsible Officials: RFE/RL?s Finance management team understands the importance of accurate and timely account reconciliations. Asset and liability account reconciliations are prioritized, prepared, and reviewed on a schedule in line with the level of activity in the account and in accor...

Views of Responsible Officials: RFE/RL?s Finance management team understands the importance of accurate and timely account reconciliations. Asset and liability account reconciliations are prioritized, prepared, and reviewed on a schedule in line with the level of activity in the account and in accordance with the best use of limited staff resources. Accounts with a large quantity of monthly transactions or significant dollar amounts are reconciled monthly; those with little activity may be reviewed quarterly or annually. An accounting close and reconciliation management tool that will create more accountability and insight into account analysis across locations is being implemented in FY23. Staff will be trained to ensure their reconciliation provides clear information to any outside finance professional as to the items that make up the balance in the account and amounts are to be easily traceable to support documentation that they can provide upon request. Auditors will have access via the software to all account reconciliations upon demand.

View Audit 19732

Finding 21444 (2022-003)

Significant Deficiency 2022

Solano Community College District

CA

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking § 200.303

U.S. Department of Education 2022-003: Student Financial Aid Cluster ? Student Eligibility and Awarding ? Assistance Listing Number: Various Recommendation: We recommend that the College implements a process that will ensure all Title IV funds are awarded at proper amounts. Action taken in response ...

U.S. Department of Education 2022-003: Student Financial Aid Cluster ? Student Eligibility and Awarding ? Assistance Listing Number: Various Recommendation: We recommend that the College implements a process that will ensure all Title IV funds are awarded at proper amounts. Action taken in response to finding: This student was awarded an incorrect amount because a subsequent ISIR transaction was received but the Pell was not recalculated on the basis of the new information. After this discovery, we have taken the following actions in response: ? We examined our ISIR import process to make sure that our means of communicating locked transactions was functioning correctly. We found that our system for monitoring new transactions was deficient; if a set of conditions were aligned, a new transaction could slip by our notice. Implemented by August 2022. ? We added another layer of review wherein the output of both the messages we receive from our third-party verification partner and our internal reports associated with importing ISIRS are examined on a regular basis. New transactions on students with a current locked transaction are reported to staff members for further review. Implemented by August 2022. ? We wrote an ad hoc report that allows us to identify subsequent ISIR transactions and will run it regularly to reduce the likelihood of this issue occurring again. Implemented by August 2022. Name(s) of the contact person(s) responsible for corrective action: Alysa Borelli, Dean of Enrollment and Student Services. Planned completion date for corrective action plan: The corrective action plan was implemented by August of 2022.

View Audit 62600 Questioned Costs: $1

Finding 21442 (2022-004)

Significant Deficiency 2022

Solano Community College District

CA

Questioned Costs Student Financial Aid Subrecipient Monitoring § 200.303

U.S. Department of Education 2022-004: Student Financial Assistance Cluster ? 240 Days Outstanding Check ? Assistance Listing Number: Various Recommendation: We recommend the College to update its procedures and procedures for processing and monitoring refund checks to ensure compliance with the Tit...

U.S. Department of Education 2022-004: Student Financial Assistance Cluster ? 240 Days Outstanding Check ? Assistance Listing Number: Various Recommendation: We recommend the College to update its procedures and procedures for processing and monitoring refund checks to ensure compliance with the Title IV requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: During the 2021-22 aid year, the financial aid and fiscal services departments have been working hard together to clean up and streamline the process by which we handle stale-dated ?financial aid checks? (Title-IV funds processed through BankMobile) as well as ?student refund checks? (non-Title IV funds processed through our district office). In our review, we found that three students had Title IV aid incorrectly processed as ?student refund checks? whose initial disbursement date was more than 240 days before the date of discovery. As a result, we reported those checks to the auditors when asked for outstanding Title IV checks. We have taken the following actions in response to this item: ? We have developed a ?Time Out / Reversal? workgroup that includes members of both the financial aid and fiscal services department to ensure that reissuance of checks does not occur automatically (pre-existing, but this workgroup allows us to address this issue). ? We have trained the workgroup members specifically on the importance of the 240 day limit. Implemented by September 2022. ? We continue to improve the communication between the financial aid and fiscal services. department. We currently hold meetings every two weeks to bring up any common issues and solve problems related to the administration. Implemented by September 2022. Name(s) of the contact person(s) responsible for corrective action: Alysa Borelli, Dean of Enrollment and Student Services. Planned completion date for corrective action plan: The corrective action plan was implemented by August of 2022.

View Audit 62600 Questioned Costs: $1

Finding 21441 (2022-001)

Significant Deficiency 2022

Solano Community College District

CA

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

U.S. Department of Education 2022-001: Student Financial Assistance Cluster ? NSLDS Enrollment Reporting ? Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the District review its report procedures to ensure that the enrollment and program information is accurat...

U.S. Department of Education 2022-001: Student Financial Assistance Cluster ? NSLDS Enrollment Reporting ? Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the District review its report procedures to ensure that the enrollment and program information is accurately reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Repeat finding was unavoidable as we were unaware we were out of compliance until we were over half-way through the current year (21-22). Alysa Borelli, Dean of Enrollment Services contacted the National Student Clearinghouse (NSC) for guidance on what was causing our NSDLS errors and since has restructured when Solano is supposed to report to NSC. Solano has not been reporting in the correct part of the month for the NSDLS roster to pick up an accurate enrollment snapshot, which is the root cause of all of the findings under this header. Solano has received updated training for all staff who are responsible for submitting to NSC. Additionally, the staff member that used to submit who was not submitting at the correct time as removed from this task and replaced. Solano will be following the new protocols starting with Spring 2023 semester and does not expect this to be a repeat finding. It was known that 2nd year findings were unavoidable. Name(s) of the contact person(s) responsible for corrective action: Alysa Borelli, Dean of Enrollment and Student Services. Planned completion date for corrective action plan: All training and adjustments to our processes was completed in December 2022.

View Audit 62600

Finding 21364 (2022-001)

Significant Deficiency 2022

Los Lunas Schools

NM

School Nutrition Programs Eligibility Reporting § 200.303

Corrective Action: We will be creating universal tick sheets for the elementary and secondary schools. The internal control will be more manageable when we make this change. The tick sheets will be on separate sheets for breakfast and lunch and there will be a signature line on each sheet in orde...

Corrective Action: We will be creating universal tick sheets for the elementary and secondary schools. The internal control will be more manageable when we make this change. The tick sheets will be on separate sheets for breakfast and lunch and there will be a signature line on each sheet in order to identify the employee that ticked during the meal. All Student Nutrition employees will be instructed to use the standardized tick sheet and will be advised not to make any change to the form. Due Date of Completion: December 31, 2022 Responsible Party: Director of Student Nutrition

View Audit 21727

Finding 21354 (2022-001)

Material Weakness 2022

Alton School District

NH

Questioned Costs Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303 § 200.430

The district has hired an additional person to help with grant reporting. Part of the job is to keep track of the grant funded employees making sure we are receiving either timecards, PARS, or Semi-certifications for the employee's time worked in the grant. Name of Contact Person and Completion Date...

The district has hired an additional person to help with grant reporting. Part of the job is to keep track of the grant funded employees making sure we are receiving either timecards, PARS, or Semi-certifications for the employee's time worked in the grant. Name of Contact Person and Completion Date: Name 1: Heidi Duford Anticipated Completion Date - 6/30/2024

View Audit 18760 Questioned Costs: $1

Finding 21321 (2022-003)

Significant Deficiency 2022

Argentum

VA

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

SIGNIFICANT DEFICIENCY ? INTERNAL CONTROL OVER COMPLIANCE U.S. Department of Labor 2022-003 Reporting Recommendation: We recommend that Argentum update its policies and procedures to ensure adequate review and approval over quarterly financial reports. Procedures must also be implemented to main...

SIGNIFICANT DEFICIENCY ? INTERNAL CONTROL OVER COMPLIANCE U.S. Department of Labor 2022-003 Reporting Recommendation: We recommend that Argentum update its policies and procedures to ensure adequate review and approval over quarterly financial reports. Procedures must also be implemented to maintain documentation supporting such procedures and submit the required report in timely manner. Explanation of disagreement with audit finding: There is no disagreement with audit finding. Action taken in response to finding: Argentum experienced high staff turnover in 2021 through midyear 2022 which impacted the implementation of corrective actions for this finding during the first half of 2022. Argentum established a documented review process for financial reports for the last two quarters in 2022 prepared by the Grants Manager and approved by Staff Accountant. Argentum will develop an internal documented process for review and approval of performance reports separately from ETA WIPS review and approval process. Performance reports will be prepared by the Program Director and approved by VP of Workforce Development. Name of the contact person responsible for corrective action: Janet Andrews Program Director and Ashante Abubakar Vice President Workforce Development Planned completion date for corrective action plan: September 30, 2023

View Audit 24347

Finding 21319 (2022-001)

Significant Deficiency 2022

Argentum

VA

Allowable Costs / Cost Principles Significant Deficiency § 200.303

SIGNIFICANT DEFICIENCY ? INTERNAL CONTROL OVER COMPLIANCE U.S. Department of Labor 2022-001 Allowable Costs Recommendation: We recommend that Argentum establish policies and procedures to support a system of internal control that requires the review and approval of employee time spent on a time...

SIGNIFICANT DEFICIENCY ? INTERNAL CONTROL OVER COMPLIANCE U.S. Department of Labor 2022-001 Allowable Costs Recommendation: We recommend that Argentum establish policies and procedures to support a system of internal control that requires the review and approval of employee time spent on a timely basis to ensure charges made to Federal awards for salaries and benefits are accurate, allowable, and properly allocated. Explanation of disagreement with audit finding: There is no disagreement with audit finding. Action taken in response to finding: Argentum experienced high staff turnover in 2021 through midyear 2022 which created challenges in ensuring consistent application of internal controls for employee time review and approvals. Since April 2022, Argentum has implemented corrective actions and a dedicated staff has been ensuring procedures for review and approval of employee time spend on the federal award are followed. Name of the contact person responsible for corrective action: Saara Dillard Grants Manager and Ashante Abubakar Vice President of Workforce Development Planned completion date for corrective action plan: September 30, 2023

View Audit 24347

Finding 21235 (2022-001)

Significant Deficiency 2022

Southwestern Illinois College Community College District #522

IL

Cash Management Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

2022-001 Higher Education Emergency Relief Fund ? CFDA No. 84.425E; 84.425F Recommendation: We recommend that the College implement controls related to cash management that designates a different reviewer and signer of drawdowns that occur within a given year. Explanation of disagreement with audi...

2022-001 Higher Education Emergency Relief Fund ? CFDA No. 84.425E; 84.425F Recommendation: We recommend that the College implement controls related to cash management that designates a different reviewer and signer of drawdowns that occur within a given year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: As a result of audit finding and 2022-001, the College implemented a process that includes formalized review and approval of drawdowns of federal awards. Name(s) of the contact person(s) responsible for corrective action: Jacob Wheeler Planned completion date for corrective action plan: 6/30/23

View Audit 23196

Finding 21231 (2022-003)

Material Weakness 2022

Purdue University

IN

Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.303

2022-003 Federal Agency: Department of Education Federal Program: COVID-19 Education Stabilization Fund Assistance Listing Number: 84.425F Condition The University did not properly design or implement an effective internal control system to ensure HEERF reports were properly completed and posted....

2022-003 Federal Agency: Department of Education Federal Program: COVID-19 Education Stabilization Fund Assistance Listing Number: 84.425F Condition The University did not properly design or implement an effective internal control system to ensure HEERF reports were properly completed and posted. Views of Responsible Officials and Planned Corrective Actions PFW Contact Person Responsible for Corrective Action: Ron Herrell, Director of Financial Aid Contact Phone Number: 260-481-6242 The PFW Office of Financial Aid Director will complete the quarterly reports and a dual review process will be implemented to ensure accuracy. The quarterly report will be updated on the HEERF site and sent to the Assistant Director of Enrollment and Institutional Scholarships to post. The information posted will be compared to the reports submitted quarterly. Anticipated Completion Date: February 2023 Once the Corrective Action Plan is completed, Purdue Internal Audit will conduct a follow-up review to ensure the corrective action plan is fully implemented and being followed consistently. PNW Contact Person Responsible for Corrective Action: Michael Biel, Executive Director of Financial Aid Contact Phone Number: 219-989-2510 PNW acknowledges that, while it had the appropriate Institutional HERF reporting completed, they missed updating the required student portion questions and answers that get posted to the reporting webpage. Once that was discovered, it was corrected in April 2022. PNW has ensured that the process now identifies looking at both the combined (updated) reporting PDF and the questions and answers that are required to be posted to the reporting webpage. PNW has spent all of its HEERF funding and no further reporting except the final annual report should be required. Completion Date: April 2022 Once the Corrective Action Plan is completed, Purdue Internal Audit will conduct a follow-up review to ensure the corrective action plan is fully implemented and being followed consistently.

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