Corrective Action Plans

Finding 44220 (2022-002)

Material Weakness 2022

IN

School Nutrition Programs Internal Control / Segregation of Duties Cash Management § 200.303

Finding 2022-002 ? Child Nutrition Cluster ? Reporting Contact Person Responsible for Corrective Action: Tonia Batesole Contact Phone Number: 219-477-4933 x2141 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: When entering the Monthly Food Se...

Finding 2022-002 ? Child Nutrition Cluster ? Reporting Contact Person Responsible for Corrective Action: Tonia Batesole Contact Phone Number: 219-477-4933 x2141 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: When entering the Monthly Food Service Claim, a second person will check what has been entered correctly on the screen for reimbursement before submission. This will be signified by initials by both the checker and submitter. Anticipated Completion Date: Already in place.

View Audit 45284

Finding 44219 (2022-005)

Material Weakness 2022

Oberon Public School District No. 16

ND

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

2022-005 - Impact Aid Grant - Impact Aid Wage Rate Requirements - ALN 84.041 - Material Weakness Condition: Oberon Public School District did not have any procedures in place relating to the internal controls surrounding the Wage Rate Requirements applicable to the Impact Aid Grant funds for the con...

2022-005 - Impact Aid Grant - Impact Aid Wage Rate Requirements - ALN 84.041 - Material Weakness Condition: Oberon Public School District did not have any procedures in place relating to the internal controls surrounding the Wage Rate Requirements applicable to the Impact Aid Grant funds for the construction of the new school. Corrective Action Plan: We agree, business manager will ensure that all wage rate reports are received for all future construction. Anticipated Completion Date: FY 2022-2023

View Audit 45283

Finding 44211 (2022-008)

Significant Deficiency 2022

Peru Community Schools

IN

Subrecipient Monitoring Reporting Significant Deficiency § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2022-008 Contact Person Responsible for Corrective Action: Dan Durrwachter Contact Phone Number: 765-473-3081 Views of Responsible Official: We agree with these findings. Description of Corrective Action Plan: The financial specialist will prepare a report the data for the reports and w...

FINDING 2022-008 Contact Person Responsible for Corrective Action: Dan Durrwachter Contact Phone Number: 765-473-3081 Views of Responsible Official: We agree with these findings. Description of Corrective Action Plan: The financial specialist will prepare a report the data for the reports and will be approved by the treasure to ensure accurate FTE is reported before submitting the reports. Anticipated Completion Date: : 6/01/2023

View Audit 45281

Finding 44210 (2022-007)

Material Weakness 2022

Peru Community Schools

IN

Equipment & Real Property Management § 200.303 § 200.313

FINDING 2022-007 Contact Person Responsible for Corrective Action: Dan Durrwachter Contact Phone Number: 765-473-3081 Views of Responsible Official: We agree with these findings. Description of Corrective Action Plan: We will have our Financial Assistant become the point person for the managem...

FINDING 2022-007 Contact Person Responsible for Corrective Action: Dan Durrwachter Contact Phone Number: 765-473-3081 Views of Responsible Official: We agree with these findings. Description of Corrective Action Plan: We will have our Financial Assistant become the point person for the management of equipment and real property. We will have a semiannual update to our inventory and keep an active identification number, a source of funding for the property, and a use and condition of the property. This report will be signed semiannually as well by the corporation treasurer. Anticipated Completion Date: : 6/01/2023

View Audit 45281

Finding 44203 (2022-006)

Significant Deficiency 2022

Peru Community Schools

IN

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency § 200.207 § 200.303

FINDING 2022-006 Contact Person Responsible for Corrective Action: Dan Durrwachter Contact Phone Number: 765-473-3081 Views of Responsible Official: We agree with these findings. Description of Corrective Action Plan: Corporation Test Coordinator will train the site test coordinators. The STCs ...

FINDING 2022-006 Contact Person Responsible for Corrective Action: Dan Durrwachter Contact Phone Number: 765-473-3081 Views of Responsible Official: We agree with these findings. Description of Corrective Action Plan: Corporation Test Coordinator will train the site test coordinators. The STCs will then train staff and have staff sign they have been trained. The STC will then give all signed agreements to the CTC who will then check with all signed agreement to all employees who work in the testing schools. Anticipated Completion Date: 6/01/2023

View Audit 45281

Finding 44199 (2022-004)

Significant Deficiency 2022

Simpson Housing Services, Inc.

MN

Matching / Level of Effort / Earmarking Significant Deficiency § 200.303

2022-004 Department of Housing and Urban Development Emergency Solutions Grants Program, Federal Financial Assistance Listing 14.231 Earmarking Significant Deficiency in Internal Control Over Compliance Finding Summary: The Organization has documented procurement procedures that conform to applica...

2022-004 Department of Housing and Urban Development Emergency Solutions Grants Program, Federal Financial Assistance Listing 14.231 Earmarking Significant Deficiency in Internal Control Over Compliance Finding Summary: The Organization has documented procurement procedures that conform to applicable federal standards; however, the procedures were not followed regarding maintaining documentation of obtaining three bids for simplified acquisition small purchases and the conclusion as to which item was selected. In addition, the Organization was not testing vendors for suspension and debarment. Responsible Individuals: David Senior, Finance Director Corrective Action Plan: This deficiency was due to staff transitions in our finance office. All monthend administrative cost allocations will have a documented second review by the Finance Director. We anticipate this finding to be resolved in fiscal year 2023.

View Audit 47914

Finding 44173 (2022-005)

Significant Deficiency 2022

Peru Community Schools

IN

Matching / Level of Effort / Earmarking § 200.303

FINDING 2022-005 Contact Person Responsible for Corrective Action: Dan Durrwachter Contact Phone Number: 765-473-3081 Views of Responsible Official: We agree with these findings. Description of Corrective Action Plan: The Title 1 treasurer will review all expenditures that are reported at the ...

FINDING 2022-005 Contact Person Responsible for Corrective Action: Dan Durrwachter Contact Phone Number: 765-473-3081 Views of Responsible Official: We agree with these findings. Description of Corrective Action Plan: The Title 1 treasurer will review all expenditures that are reported at the end of year report. The title 1 treasurer will then have the corporation treasurer review the final report to help ensure that the required level of expenditures for Parental Involvement were spent. Anticipated Completion Date: 6/01/2023

View Audit 45281

Finding 44172 (2022-004)

Material Weakness 2022

Peru Community Schools

IN

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

FINDING 2022-004 Contact Person Responsible for Corrective Action: Dan Durrwachter Contact Phone Number: 765-473-3081 Views of Responsible Official: We agree with these findings. Description of Corrective Action Plan: Our Food Service Director will receive the poverty status application and rev...

FINDING 2022-004 Contact Person Responsible for Corrective Action: Dan Durrwachter Contact Phone Number: 765-473-3081 Views of Responsible Official: We agree with these findings. Description of Corrective Action Plan: Our Food Service Director will receive the poverty status application and review them as they are inputted into skyward. Our Food Service Treasurer will review to make sure the application was completed correctly and calculated accurately. Additionally, the food service treasurer will review and approve the uploaded direct certification and income guidelines. Anticipated Completion Date: 6/01/2023

View Audit 45281

Finding 44168 (2022-003)

Material Weakness 2022

Peru Community Schools

IN

School Nutrition Programs Cash Management Material Weakness § 200.303

FINDING 2022-003 Contact Person Responsible for Corrective Action: Dan Durrwachter Contact Phone Number: 765-473-3081 Views of Responsible Official: We agree with these findings. Description of Corrective Action Plan: Our Food Service Director will collect food service amounts that have been c...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Dan Durrwachter Contact Phone Number: 765-473-3081 Views of Responsible Official: We agree with these findings. Description of Corrective Action Plan: Our Food Service Director will collect food service amounts that have been collected at each school building through our online management system in skyward. Our Food Service Director will then give the numbers to our Food Service Treasurer where she will review the data and approve the numbers as she submits them for reimbursement through the state. Anticipated Completion Date:6/01/2023

View Audit 45281

Finding 44120 (2022-004)

Significant Deficiency 2022

City of Laguna Beach

CA

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

Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Financial Assistance Listing Number: 21.027 Federal Agency: U.S. Department of Treasury Award Year: 2021/22 Grant Number: N/A Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control Cause:...

Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Financial Assistance Listing Number: 21.027 Federal Agency: U.S. Department of Treasury Award Year: 2021/22 Grant Number: N/A Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control Cause: The City prepared the Project and Expenditure Report and submitted without retaining evidence that the report was reviewed and approved by a separate individual prior to submission. Recommendation: We recommend the City enhance internal controls to ensure supporting documentation, including evidence of review, is retained for the Project and Expenditure Report. Management Response and Corrective Action: The City's Finance Manager was responsible for submitting the Project and Expenditure Report for the COVID-19 - Coronavirus State and Local Fiscal Recovery Funds award. Prior to submission, the report underwent a comprehensive review by the Assistant City Manager/CFO, which was documented through a calendar invitation between the Finance Manager and Assistant City Manager/CFO. Furthermore, to ensure transparency and accountability, the appropriation of COVID-19 - Coronavirus State and Local Fiscal Recovery Funds was presented to the City Council, and the funding was included in the FY 2021-22 City Adopted Budget. Additionally, multiple presentations were made during City Council meetings regarding the appropriation and expenditure of these funds, which are public meetings. For future submission, management will formally document the review of the submission process with a signed memo from the Assistant City Manager/CFO and City Manager. Name of Responsible Official: Julie Nemes Director of Finance and Technology Services Implementation Date: June 2023

View Audit 44284

Finding 44081 (2022-003)

None 2022

Integral Global Health, Inc.

GA

Cash Management Reporting § 200.303

Finding 2022-003: Cash Management - Material Noncompliance Management?s Response: Our commitment to maintaining strong financial controls and compliance with grant reporting requirements remains unwavering. In response to the audit finding and in our ongoing efforts to continually improve our inter...

Finding 2022-003: Cash Management - Material Noncompliance Management?s Response: Our commitment to maintaining strong financial controls and compliance with grant reporting requirements remains unwavering. In response to the audit finding and in our ongoing efforts to continually improve our internal controls and procedures, we have taken the following corrective actions to address the identified noncompliance and strengthen our cash management controls: Development and Implementation of Control Process: We have developed a formal control process to ensure the independent review of all cost reimbursement reports and submissions to the PMS. This process includes assigning qualified individuals who possess the necessary expertise and knowledge to conduct a thorough review of the reports and submissions. Reviewer Qualifications and Training: We have identified individuals within our organization who have the required knowledge and experience in cash management processes and grant reporting. These reviewers have undergone specialized training to enhance their understanding of the Uniform Guidance requirements, compliance regulations, and relevant policies. Documentation and Tracking: To ensure accountability and transparency, we have implemented a system for documenting and tracking the review activities performed on each cost reimbursement report and submission. This enables us to monitor the completion of reviews, track identified issues or errors, and maintain an audit trail for future reference. Timely Review and Reporting: We have established a specific timeline for completing the review of cost reimbursement reports and submissions. This ensures that any errors or discrepancies are identified and rectified promptly, minimizing the risk of incorrectly filed reports and cost reimbursements. Ongoing Monitoring and Improvement: We recognize the importance of continuous monitoring and improvement of our cash management controls. We will conduct periodic reviews and assessments of the control process to identify areas for enhancement and ensure its effectiveness and adherence to the required standards. Anticipated Completion Date: Already Implemented Responsible Contact Person: Dr Malik Mamoon Munir, Global Operations Officer, +1 678-580-0853

View Audit 50495

Finding 44079 (2022-001)

Material Weakness 2022

Integral Global Health, Inc.

GA

Reporting § 200.303

Finding 2022-001: Reporting - Material Weakness/Material Noncompliance Management?s Response: Our commitment to maintaining strong financial controls and compliance with grant reporting requirements remains unwavering. In response to the audit finding and in our ongoing efforts to continually impro...

Finding 2022-001: Reporting - Material Weakness/Material Noncompliance Management?s Response: Our commitment to maintaining strong financial controls and compliance with grant reporting requirements remains unwavering. In response to the audit finding and in our ongoing efforts to continually improve our internal controls and procedures, we have taken the following corrective actions to address the identified lack of a formal review process for the FFR SF-425 prior to filing the report with the U.S. Department of Health and Human Services, Centers for Disease Control: Design and Implementation of Review Process: We have developed a structured review process for all FFR SF-425 reports before their submission to the U.S. Department of Health and Human Services, Centers for Disease Control. The process includes a comprehensive review by an independent party who possesses the necessary expertise and knowledge in grant reporting requirements. Reviewer Qualifications and Training: We have identified individuals within our organization who possess the requisite knowledge and experience to conduct a thorough review of the FFR SF-425 reports. These reviewers have received specialized training to ensure they understand the specific grant reporting requirements, compliance regulations, and relevant policies. Documentation and Tracking: To ensure accountability and a transparent review process, we have implemented a system for documenting and tracking the review activities performed on each FFR SF-425 report. This allows us to monitor the completion of reviews, track any identified issues or concerns, and maintain an audit trail for future reference. Review Completion Timeline: We have established a specific timeline for completing the review of FFR SF-425 reports. This ensures that the review process occurs in a timely manner, minimizing any delays in submitting accurate and compliant reports to the funding agency. Continuous Improvement and Monitoring: We recognize the importance of continuously improving our processes and maintaining ongoing compliance. Therefore, we will conduct periodic reviews and assessments of our review process to identify any areas for enhancement. Additionally, we will closely monitor the effectiveness of the new process to ensure its efficiency and adherence to the required standards. Anticipated Completion Date: Already Implemented Responsible Contact Person: Dr Malik Mamoon Munir, Global Operations Officer, +1 678-580-0853

View Audit 50495

Finding 44068 (2022-001)

Significant Deficiency 2022

Alaska Railroad Corporation

AK

Reporting § 200.303 § 200.502 § 200.510

Corrective Action Plan For the Year Ended December 31, 2022 Finding: 2022?001 Inaccurate SEFA reporting Responsible Official: Michelle Maddox, CFO Corrective Action Plan: Management will implement additional controls to ensure the completeness and accuracy of amounts reported for expenditures of th...

Corrective Action Plan For the Year Ended December 31, 2022 Finding: 2022?001 Inaccurate SEFA reporting Responsible Official: Michelle Maddox, CFO Corrective Action Plan: Management will implement additional controls to ensure the completeness and accuracy of amounts reported for expenditures of the Federal Transit Administration grants in the schedule of federal awards. These additional controls include the annual review of new implementation guides. Anticipated Completion Date: December 31, 2023

View Audit 41763

Finding 43987 (2022-002)

Significant Deficiency 2022

Nourish Colorado

CO

Reporting § 200.303

To address the problem and avoid future lapses, we'll take the following steps: Clear Reporting Policies: We'll create straightforward rules for submitting financial reports, like the SF-425, on time and accurately. These policies will outline deadlines, roles, and why accuracy matters. Reporting Sc...

To address the problem and avoid future lapses, we'll take the following steps: Clear Reporting Policies: We'll create straightforward rules for submitting financial reports, like the SF-425, on time and accurately. These policies will outline deadlines, roles, and why accuracy matters. Reporting Schedule: We'll make a calendar that shows when different reports are due. Everyone will know when reports are expected. Who's Responsible? We'll assign specific people to handle each report. They will be responsible for ensuring reports are correct and sent on time. Manager Check: Before sending a report, it will get checked by a manager or a designated person to make sure it's accurate and follows the rules. Training: We'll offer training for those who prepare reports to make sure they know what to do and why it's important. Watch and Fix: We'll set up a system to keep an eye on report deadlines and compliance. If there are issues or delays, we'll act quickly to fix them. Record Everything: We'll keep records of all reports, their preparation, review, approval, and submission. This helps us keep track and prove we're following the rules. By following these steps, we'll ensure that our financial and special reports are always submitted on time and accurately. This will help us stay in compliance with reporting requirements. We'll review and update this plan regularly to make sure our reporting process keeps improving and stays compliant with reporting rules.

View Audit 45053

Finding 43964 (2022-002)

Significant Deficiency 2022

Cornerstone Montgomery, Inc.

MD

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

2022-002 COVID-19 Provider Relief Fund ? Assistance Listing Number 93.498 Recommendation: We recommend that management implement procedures to ensure budget approvals are received timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in...

2022-002 COVID-19 Provider Relief Fund ? Assistance Listing Number 93.498 Recommendation: We recommend that management implement procedures to ensure budget approvals are received timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A process of more comprehensive review of program requirements will be put in place. Name of the contact person responsible for corrective action: Lisa Katz, Program Manager Planned completion date for corrective action plan: Currently underway and planned to be completed by May 2023.

View Audit 44279

Finding 43958 (2022-002)

Significant Deficiency 2022

Kent County, De Government (kent County Levy Court)

DE

Procurement, Suspension & Debarment Subrecipient Monitoring Eligibility § 200.213 § 200.303

The County does check Sam.gov for suspension and debarment transactions. We will be more diligent in documenting our reviews. The three companies referred to in this finding have been doing business with the County for years and are local.

View Audit 40181

Finding 43905 (2022-004)

Significant Deficiency 2022

Loretto Health and Rehabilitation Center

NY

HUD Housing Programs Reporting Significant Deficiency § 200.303

Finding 2022-004 ? Reporting ? Significant Deficiency in Internal Control over Compliance Cluster/Grantor: Department of Health and Human Services ? Health Resources and Services Administration (?HRSA?) Award Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distributions Awa...

Finding 2022-004 ? Reporting ? Significant Deficiency in Internal Control over Compliance Cluster/Grantor: Department of Health and Human Services ? Health Resources and Services Administration (?HRSA?) Award Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distributions Award Year: January 1, 2021 - December 31, 2021 Assistant Listing Number: 93.498 The management of Loretto Health have reviewed finding 2022-004: Reporting ? Significant Deficiency in Internal Control over 2Compliance. We present the following corrective action plan: Loretto Health will adopt the recommendation from the auditor to implement a control process which includes a documented secondary review and approval of the Provider Relief HRSA submission.

View Audit 48983

Finding 43886 (2022-001)

Significant Deficiency 2022

Nbcc

CA

Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency § 200.303

Management Response and Planned Corrective Action 1. While the current Internal Controls Manual allows for certain expenditures to be made with verbal and/or written approval from the Executive Director, the control does not state a dollar amount or specific circumstance for verbal approval and the...

Management Response and Planned Corrective Action 1. While the current Internal Controls Manual allows for certain expenditures to be made with verbal and/or written approval from the Executive Director, the control does not state a dollar amount or specific circumstance for verbal approval and therefore the control has been clarified as follows: All funds to be expended must be approved by the Executive Director, either verbally or in writing, prior to the expenditure. Program staff may then request that the FA, OM or Administrative Associate purchase the needed expense either by debit card or credit card or produce a check for the ED?s signature. All requests for purchase must follow the same backup paperwork procedures outlined in the AP Procedures section. For all routine essential office supply individual item purchases $250 and under, the OM or FA has approval to make these purchases without ED verbal or written approval prior to the expenditure. All expenditures for individual items above $250 must be verbally approved by the ED prior to purchase and documented via email which then should be attached to the purchase documentation. Purchases $1,500 and above should follow the procurement policy outlined below in Control No. 21. In addition, the procurement control has been clarified with updated language as follows: For goods and services $1,499 and under, Executive Director approval is required as per the purchase policy above referenced in Control No. 17. 2. NBCC maintains an onboarding process and checklist which includes the completion of the I-9 for each employee. This process is strictly followed. The three employees identified during the testing that lacked a completed I-9 on file were for one employee who was hired during the initial period of the COVID lockdown when all processes were significantly impacted by the initial COVID quarantine, and the remaining two were onboarded by a staff member serving temporarily in the human resources position after the exiting human resources staff member did not return from a medical leave of absence. All current staff have completed I-9?s on file and there is every expectation that this control will continue to be enforced. As an additional guarantee of having a completed I-9 in place, NBCC has asked our external accounting firm, Vista Financial, to create an additional control where a new employee is not onboarded into Quickbooks for payroll without the completed I-9.

View Audit 45959

Finding 43879 (2022-003)

Material Weakness 2022

Mitchell Hamline School of Law

MN

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

Identifying Number: 2022-003 Finding: While testing reporting, we noted that there were not controls or approvals over the reporting requirement for the HEERF program. Corrective Actions Taken or Planned: Student funds for HEERF have been exhausted so no additional reporting should be required fo...

Identifying Number: 2022-003 Finding: While testing reporting, we noted that there were not controls or approvals over the reporting requirement for the HEERF program. Corrective Actions Taken or Planned: Student funds for HEERF have been exhausted so no additional reporting should be required for them. For all institutional HEERF funds reporting, both the Financial Aid Director and the Controller review the information and complete the Institutional reporting PDF. Once posted, the PDF is emailed to the Department of Educations as a time stamp to show it was completed on time. Contact Person: Nick Anderson Director of Financial Aid ? Deb Kessler Controller Anticipated Completion Date: 7/10/2022

View Audit 52368

Finding 43873 (2022-001)

Significant Deficiency 2022

City Colleges of Chicago

IL

Reporting Internal Control / Segregation of Duties § 200.303

Finding 2022-001 ? COVID-19 Education Stabilization Fund: Higher Education Emergency Relief Fund Reporting Condition City Colleges did not have sufficient documentation that internal controls were in place and operating effectively relative to the following areas: ? HEERF Student Reporting: City ...

Finding 2022-001 ? COVID-19 Education Stabilization Fund: Higher Education Emergency Relief Fund Reporting Condition City Colleges did not have sufficient documentation that internal controls were in place and operating effectively relative to the following areas: ? HEERF Student Reporting: City Colleges did not have sufficient supporting evidence that review controls were performed over the July 1, 2021 ? September 30, 2021 quarterly student report prior to submission. ? HEERF MSI Reporting: City Colleges did not have sufficient supporting evidence that review controls were performed over the July 1, 2021 ? September 30, 2021 quarterly student report prior to submission. City Colleges did not publicly post certain required reports accurately. The following instance of noncompliance was identified: ? HEERF Student Portion: City Colleges posted a report on July 8, 2022 for Wilbur Wright for the period of April 1, 2022 ? June 30, 2022 which did not reconcile to the underlying expense detail as of the date of the report. The difference was $307,750. Cause City Colleges did not have effective internal controls in place to ensure reports were posted accurately and timely. Student Finance and FAO created a new Review & Approval Process for HEERF Reporting that was not implemented until January 2022 Corrective Action Taken or Planned The Department of Ed has given the institution the authorization to amend prior quarterly and annual reports that was posted in error. SF and FAO will continue to fine-tune the Review & Approval Process for all quarterly and annual reports. Part-Time Project Manager for Finance will continue to monitor Dept of ED for any HEERF Updates while validating all review and approval documents. Contact Person: Associate Vice Chancellor, Financial Aid & Scholarships ? Richard Hayes Anticipated Completion Date: January 2023

View Audit 51406

Finding 43866 (2022-006)

Significant Deficiency 2022

Frances House, INC

IL

Allowable Costs / Cost Principles § 200.303

Identifying Number: 2022-006 Corrective Action Taken or Planned: Ron Wilson is responsible to ensure corrective actions are taken. Management reviews the reported grant expenditures. Management believes this review process to be adequate.

View Audit 47521

Finding 43856 (2022-001)

Significant Deficiency 2022

Dientes Community Dental Care

CA

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

Corrective Action Plan Year ending June 30, 2022 Comment 2022-001 Comment Title: Allowability ? Internal Control over Payroll and General Disbursements In accordance with Uniform Guidance Section 200.511(a), the Corrective Action Plan must include findings related to the financial stateme...

Corrective Action Plan Year ending June 30, 2022 Comment 2022-001 Comment Title: Allowability ? Internal Control over Payroll and General Disbursements In accordance with Uniform Guidance Section 200.511(a), the Corrective Action Plan must include findings related to the financial statements which are required to be reported in accordance with Government Auditing Standards. Corrective Action Plan: We will continue to review the PRF terms and conditions to ensure compliance. Contact Person, Title, Phone: Jesse Navarro, CFO 831-710-1333 Anticipated Date of Completion: July 2022

View Audit 46674 Questioned Costs: $1

Finding 43784 (2022-001)

Material Weakness 2022

Kokomo School Corporation

IN

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

FINDING 2022-001 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Robert McIntire, Director of Business Contact Phone Number: 765-455-8000 We concur with the finding. Equipment was purchased with a total value of $438,016 and was incorrectly purchased and recorde...

FINDING 2022-001 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Robert McIntire, Director of Business Contact Phone Number: 765-455-8000 We concur with the finding. Equipment was purchased with a total value of $438,016 and was incorrectly purchased and recorded and reimbursed as supplies and the inventory did not correctly reflect the purchase of these items. Description of Corrective Action Plan: Kokomo School Corporation will update its internal controls process to address this issue. All staff who are a part of grant administration and purchasing will be retrained on the internal controls process and on the details of property records that must be maintained. Additionally, Kokomo School Corporation staff will review inventory records for items purchased since July 2021 to ensure that the Equipment and Real Property Management compliance requirement is met. Anticipated Completion Date: Retraining will be completed by 8/1/2023. Review of purchases and inventory updates will be completed by 7/1/2024.

View Audit 40885

Finding 43626 (2022-004)

Significant Deficiency 2022

Jacobson Memorial Hospital Care Center and Subsidiary

ND

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

Finding 2022-004 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants Federal Assistance listing #10.766 Finding Summary: One of the Hospital's required reserve accounts was underfunded by approximately $4,500. Responsible Individuals: Scott Brooks, ...

Finding 2022-004 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants Federal Assistance listing #10.766 Finding Summary: One of the Hospital's required reserve accounts was underfunded by approximately $4,500. Responsible Individuals: Scott Brooks, CEO and Micaela Meyer, CFO Corrective Action Plan: Proper tracking of all reserve accounts will be put in place in order to make sure they are all properly funded throughout the year. Anticipated Completion Date: 6/30/2023

View Audit 47115

Finding 43607 (2022-001)

None 2022

Huntsville Bible College, Inc.

AL

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

Finding: Certain financial aid grants to students, Assistance Listing #84.425E, were applied to outstanding balances with verbal consent rather than written consent. Response: The Board should strengthen its policies and procedures over proper procedures to ensure that expenditures are in complian...

Finding: Certain financial aid grants to students, Assistance Listing #84.425E, were applied to outstanding balances with verbal consent rather than written consent. Response: The Board should strengthen its policies and procedures over proper procedures to ensure that expenditures are in compliance. Anticipated Completion Date: November 15, 2022

View Audit 39802

Corrective Action Plans

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