Corrective Action Plans

Finding 41954 (2022-005)

Significant Deficiency 2022

Youthprise

MN

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring § 200.303

Management agrees with this finding and is in the process of developing internal controls to ensure timely and appropriate actions are made on the deficiency noted.

View Audit 39981

Finding 41945 (2022-001)

Material Weakness 2022

Seattle Good Business Network

WA

Subrecipient Monitoring § 200.303 § 200.332

Contact Person: Erin Adams, Executive Director Corrective Action Plan: The Organization will update their subrecipient monitoring policy to include the requirements outlined in CFR 200.332, which will also include a requirement to formally document all relevant award information for each subrecipie...

Contact Person: Erin Adams, Executive Director Corrective Action Plan: The Organization will update their subrecipient monitoring policy to include the requirements outlined in CFR 200.332, which will also include a requirement to formally document all relevant award information for each subrecipient under a federal award. Anticipated Completion Date: The Organization will update their policy no later than December 31, 2023.

View Audit 39887

Finding 41940 (2022-001)

None 2022

Freeport Regional Health Care Foundation and Subsidiaries

IL

Questioned Costs Reporting Internal Control / Segregation of Duties § 200.303

2022-001: Overstatement of Expense Finding: Expenses reported as General and Administrative expenses and Healthcare Related expenses that were reported in Period 2 in the Provider Relief Fund Reporting Portal (the ?Portal?) were also report in Period 4 in the Portal. Corrective Action Taken: Goi...

2022-001: Overstatement of Expense Finding: Expenses reported as General and Administrative expenses and Healthcare Related expenses that were reported in Period 2 in the Provider Relief Fund Reporting Portal (the ?Portal?) were also report in Period 4 in the Portal. Corrective Action Taken: Going forward, there will be a review of all applicable reporting when there are overlapping funding periods to ensure no expenses are duplicated. An additional review of material will also be done to verify data. Contact Person Responsible for Correct Action: Angie Meade, Director of Finance Anticipated Completion Date: December 31, 2023

View Audit 38292

Finding 41921 (2022-002)

Significant Deficiency 2022

1890 Universities Foundation

DC

Subrecipient Monitoring § 200.303 § 200.330

Finding 2022-002 Condition: Management did not verify that its subrecipient?s were not suspended or debarred or otherwise excluded from participating in the transactions. Foundation?s Response: The Foundation does not concur. 2 CFR Part 180 provides OMB guidance ?only to Federal agencies? (2CFR ?...

Finding 2022-002 Condition: Management did not verify that its subrecipient?s were not suspended or debarred or otherwise excluded from participating in the transactions. Foundation?s Response: The Foundation does not concur. 2 CFR Part 180 provides OMB guidance ?only to Federal agencies? (2CFR ? 180.5). As a pass-through entity, the Foundation falls under Uniform Guidance requirements at 2 CFR 200.332. Verification that subrecipients are not suspended, debarred or otherwise excluded is not a requirement of 200.332. However, the Foundation is committed to diligence in our stewardship of Federal funds, therefore we took the auditor?s comment into consideration, and incorporated an annual review of the Do Not Pay list into our subrecipient pre-award risk assessments.

View Audit 44502

Finding 41910 (2022-001)

Significant Deficiency 2022

Phoebe Devitt Homes

PA

Allowable Costs / Cost Principles § 200.303

Finding 2022-001 Condition During the testing of expenditures related to increased nurse agency costs and benefits allocation calculations, we observed that for 2 of the 2 calculations tested did not contain a review and approval prior to submission to detect potential errors in the calculations. ...

Finding 2022-001 Condition During the testing of expenditures related to increased nurse agency costs and benefits allocation calculations, we observed that for 2 of the 2 calculations tested did not contain a review and approval prior to submission to detect potential errors in the calculations. Corrective Action Plan Corrective Action Planned: Beginning with PRF reporting period 4 reporting the Organization will begin formally documenting the review of all calculations as part of the submission review process. CFO and Executive Director of Finance will both review all calculations and submissions. Name(s) of Contact Person(s) Responsible for Corrective Action: Thomas Baer, CFO and Mike Pfleegor, Executive Director of Finance Anticipated Completion Date: 3/31/2023

View Audit 38975

Finding 41869 (2022-001)

Significant Deficiency 2022

School District U-46

IL

Questioned Costs Procurement, Suspension & Debarment § 200.303 § 200.320

School District U-46 Corrective Action Plan Year Ended June 30 2022 Finding 2022-001 Procurement Finding: The District procured $4,666,376 of food commodities from a vendor without publicizing the procurement opportunity or obtaining sealed bids or competitive proposals. Instead, the District obtain...

School District U-46 Corrective Action Plan Year Ended June 30 2022 Finding 2022-001 Procurement Finding: The District procured $4,666,376 of food commodities from a vendor without publicizing the procurement opportunity or obtaining sealed bids or competitive proposals. Instead, the District obtained the commodities under a group purchasing agreement through a group purchasing organization in which the District participates. The District also procured $18,797 of goods from a vendor and was unable to provide documentation of how the vendor was selected for the procurement or that the vendor was properly reviewed to determine the vendor was not debarred. Corrective Action Planned: The District will obtain bids for the food commodities for the next school year and review and, if necessary, update its procedures for retaining documentation to support procurement actions. Expected Implementation Date: Spring/Summer 2023 Contact Person: Dale Burnidge

View Audit 38958 Questioned Costs: $1

Finding 41868 (2022-101)

Significant Deficiency 2022

Bay County District School Board

FL

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

Finding Number: 2022-101 Planned Corrective Action: The District had an unusually high volume of federal grants related to the CARES Act and employed a good number of staff that were new to the District. Coincidentally there was a group of these new employees that didn?t fill out the proper time ...

Finding Number: 2022-101 Planned Corrective Action: The District had an unusually high volume of federal grants related to the CARES Act and employed a good number of staff that were new to the District. Coincidentally there was a group of these new employees that didn?t fill out the proper time and attendance reports relating to the grant. The remaining staff is aware of the requirements and this shouldn?t be a problem moving forward. Anticipated Completion Date: 9/11/2024 Responsible Contact Person: Jim Loyed

View Audit 39087

Finding 41866 (2022-102)

Significant Deficiency 2022

Bay County District School Board

FL

Matching / Level of Effort / Earmarking Reporting § 200.303

Finding Number: 2022-102 Planned Corrective Action: The District?s Technical College had separate funding through the CARES Act with new and different reporting requirements. We didn?t meet all of the reporting requirements by 6/30/22 but at this time the funds have been mostly liquidated. Ant...

Finding Number: 2022-102 Planned Corrective Action: The District?s Technical College had separate funding through the CARES Act with new and different reporting requirements. We didn?t meet all of the reporting requirements by 6/30/22 but at this time the funds have been mostly liquidated. Anticipated Completion Date: 9/11/2024 Responsible Contact Person: Jim Loyed

View Audit 39087

Finding 41779 (2022-001)

Significant Deficiency 2022

Maxwell C. King Center for the Performing Arts, Inc.

FL

Period of Performance Questioned Costs § 200.303 § 200.309 § 200.458

CORRECTIVE ACTION PLAN The Maxwell C. King Center for the Performing Arts, Inc. respectively submits the following corrective action plan for the year ended June 30, 2022. Carr, Riggs & Ingram, LLC 215 Baytree Drive Melbourne, Florida 32940 Audit Period: Fiscal Year July 1, 2021 ? June 30, 2022 ...

CORRECTIVE ACTION PLAN The Maxwell C. King Center for the Performing Arts, Inc. respectively submits the following corrective action plan for the year ended June 30, 2022. Carr, Riggs & Ingram, LLC 215 Baytree Drive Melbourne, Florida 32940 Audit Period: Fiscal Year July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs dated November 1, 2022 are discussed below. The findings are numbered consistently with the number assigned in the schedule. MW 2021-001 REVIEW & SEGREATION OF DUTIES Recommendation: We recommend the Center implement procedures to ensure all journal entries, bank reconciliations, payroll registers, settlement statements, and customer invoices are reviewed by someone independent from the preparer, and there is sufficient evidence retained to determine the review occurred. The Center should also implement procedures to ensure purchase orders are reviewed to verify the expenditure is allowable and within budget or funding source restrictions. Additionally, we recommend the Center implement procedures to ensure that billing and the posting of cash receipts are independent of cash handling and the preparation of deposits. Corrective Action: Management concurs with the suggestion. The operations management company has since filled the vacant position that will enhance review procedures and segregation of duties. ASM has committed to the board that they will provide a backup, from another ASM office, in the event of a subsequent position vacancy. This support will continue until the position is filled to ensure no lapse in internal controls will occur as a result of the vacancy. Responsible Party: Ricky Gonzales, Director of Finance, ASM Globa Date Expected to be Corrected: July 1, 2022 SD 2022-001 PERIOD OF PERFORMANCE Recommendation: Only allowable costs incurred during the period of performance should be charged to the federal award. Supporting documentation should be reviewed in conjunction with the grant agreement and other applicable compliance requirements including statutes and uniform reporting requirements for restrictions, limitations, and conditions pertaining to the grant to minimize the amount of disallowed costs. Corrective Action: Management concurs with the suggestion. Grant personnel has been reminded to review supporting documentation in conjunction with the grant agreement and other applicable compliance requirements including statutes and uniform reporting requirements for restrictions, limitations, and conditions pertaining to the grant to minimize the amount of disallowed costs. Responsible Party: Cindy Anderson, AVP, Financial Services, EFSC Accounting Date Expected to be Corrected: October 10, 2022

View Audit 40187

Finding 41776 (2022-002)

Significant Deficiency 2022

City of Mission

TX

Procurement, Suspension & Debarment § 200.303

Name of contact person: Angie Vela, Finance Director 956-580-8685 Corrective Action: The Finance department will work in conjunction with Grants and Purchasing to train all City staff to ensure verification of suspension and debarment checks are properly documented for all federal or grant funded p...

Name of contact person: Angie Vela, Finance Director 956-580-8685 Corrective Action: The Finance department will work in conjunction with Grants and Purchasing to train all City staff to ensure verification of suspension and debarment checks are properly documented for all federal or grant funded purchases. City staff will develop a streamlined process to ensure all related purchases have been identified for review of exclusions record search on SAM.gov. Grant staff will also review records to ensure documented search for suspension and debarments are included in all related files. Proposed Completion Date: For fiscal year ending September 30, 2023

View Audit 40129

Finding 41771 (2022-008)

Significant Deficiency 2022

Delaware State Housing Authority

DE

Special Tests & Provisions Questioned Costs Subrecipient Monitoring § 200.303

Corrective Action Plan: In September 2022, DSHA implemented new processes for preparing and submitting ERA reports to U.S. Treasury. A third party technical assistance provider now has access to the UST Reporting portal, and coordinates with DSHA program staff to collect data to prepare report submi...

Corrective Action Plan: In September 2022, DSHA implemented new processes for preparing and submitting ERA reports to U.S. Treasury. A third party technical assistance provider now has access to the UST Reporting portal, and coordinates with DSHA program staff to collect data to prepare report submissions. After reporting fields have been populated in the UST Portal, the DSHA Director of Policy & Planning reviews, certifies, and submits reports to UST. DSHA is coordinating with this technical assistance provider to ensure that a record of reporting information is retained after reports are submitted. Responsible Official: Devon Manning, Director of Policy & Planning and Brian Rossello, Director of Housing Finance Completion Date: September 2022

View Audit 39256

Finding 41766 (2022-002)

Material Weakness 2022

City of Kokomo

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

FINDING 2022-002 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Weston Reed Contact Phone Number: 765-456-7455 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Going forward, city of Kokomo will include the sente...

FINDING 2022-002 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Weston Reed Contact Phone Number: 765-456-7455 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Going forward, city of Kokomo will include the sentence below to all ARPA contract that are above $25,000.00 The Contractor certifies, warrants, and represents that it has no current, pending, or outstanding criminal, civil, or enforcement actions initiated by the City and that neither it nor its principal(s) is/are presently debarred, suspended, proposed for debarment, declared ineligible, or voluntarily excluded from entering into this Contract by any federal agency or by any department, agency, or political subdivision of the State of Indiana, or the City. The Contractor agrees that it will immediately notify the City and the Department of any such actions and during the term of such actions, the City or the Department may delay, withhold, or deny work under any supplement, amendment, change order, or other contractual device issued pursuant to this Contract. Anticipated Completion Date: July 31, 2023

View Audit 38488

Finding 41765 (2022-001)

Significant Deficiency 2022

City of Kokomo

IN

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

FINDING 2022-001 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Weston Reed Contact Phone Number: 765-456-7455 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: 1. Starting with the 2023 June quarter-end P&E repor...

FINDING 2022-001 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Weston Reed Contact Phone Number: 765-456-7455 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: 1. Starting with the 2023 June quarter-end P&E report which is due in July 31, 2023 City will have another employee review and sign off on the report prior to final submission on line. Anticipated Completion Date: July 31, 2023

View Audit 38488

Finding 41757 (2022-001)

Significant Deficiency 2022

Calvert County Public Schools

MD

Subrecipient Monitoring Procurement, Suspension & Debarment § 200.303

2022-001 Suspension and Debarment SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL, OTHER MATTERS Coronavirus State and Local Fiscal Recovery Funds (CSLFRF), ALN 21.027 Child Nutrition Cluster (CNC), ALN 10.553, 10.555, 10.559 Auditor?s Recommendation: We recommend that the schools develop internal contro...

2022-001 Suspension and Debarment SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL, OTHER MATTERS Coronavirus State and Local Fiscal Recovery Funds (CSLFRF), ALN 21.027 Child Nutrition Cluster (CNC), ALN 10.553, 10.555, 10.559 Auditor?s Recommendation: We recommend that the schools develop internal controls and procedures to ensure that documentation of vendor?s suspension and debarment status is maintained in accordance with the required retention policy. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: When issuing contracts in excess of $25,000 for goods or services, a school district employee will do one or both of the following: A. Add suspension and debarment language to the applicable vendor contract. B. (1) Check the federal government?s suspension and debarment website to determine if the vendor has been suspended or debarred, (2) take a screen shot that shows ?not found? or similar language to support that the vendor is not suspended or debarred, (3) save a copy of a screen shot to document completion of this check, and (4) retain the screen shots for the school district auditors. When using this option (instead of Option A above), staff will ensure that the date of the screen shot will be before or on the date on which the vendor contract is fully executed. Name(s) of the contact person(s) responsible for corrective action: Sheldon Taylor Planned completion date for corrective action plan: June 30, 2023 If the Maryland State Department of Education has any questions regarding this plan, please call Scott Johnson at 443-550-8200.

View Audit 38696

Finding 41733 (2022-007)

Significant Deficiency 2022

Urshan College

MO

Special Tests & Provisions Questioned Costs Subrecipient Monitoring § 200.303

2022-007 Special Tests and Provisions ? Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College design controls to ensure an adequate review process is in place to ensure compliance with reporting requirements. After year end, the College engaged CLA to assist with the GLBA pr...

2022-007 Special Tests and Provisions ? Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College design controls to ensure an adequate review process is in place to ensure compliance with reporting requirements. After year end, the College engaged CLA to assist with the GLBA process for the next fiscal year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: College IT department is currently working with outside consultants to perform a risk assessment. Name(s) of the contact person(s) responsible for corrective action: Ashley Chancellor, CFO Planned completion date for corrective action plan: 11/1/2022

View Audit 38581

Finding 41731 (2022-005)

Significant Deficiency 2022

Urshan College

MO

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

2022-005 Special Tests and Provisions ? Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College design controls to ensure an adequate review process is in place to ensure compliance with reporting requirements. Explanation of disagreement with audit finding: There is no disagr...

2022-005 Special Tests and Provisions ? Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College design controls to ensure an adequate review process is in place to ensure compliance with reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The director of financial aid works with the third-party servicer to ensure accurate and timely enrollment updates to NSLDS. Name(s) of the contact person(s) responsible for corrective action: Grant Pollard, Director of Financial Aid Planned completion date for corrective action plan: 11/1/2022

View Audit 38581

Finding 41728 (2022-004)

Material Weakness 2022

University of Sioux Falls

SD

Procurement, Suspension & Debarment § 200.303 § 200.317 § 200.327

Finding 2022-004 Department of Education Education Stabilization Fund - Higher Education Emergency Relief Fund - Student Portion Federal Financial Assistance Listing #84.425F P425F200756-20A and P425F200756-20B Procurement, Suspension and Debarment Finding Summary: Eide Bailly LLP found that the U...

Finding 2022-004 Department of Education Education Stabilization Fund - Higher Education Emergency Relief Fund - Student Portion Federal Financial Assistance Listing #84.425F P425F200756-20A and P425F200756-20B Procurement, Suspension and Debarment Finding Summary: Eide Bailly LLP found that the University's procurement policy did not include all of the required elements as outlined in Uniform Guidance. Additionally, the University did not retain documentation to support the procedures it performed to ensure compliance with procurement, suspension, and debarment. Responsible Individuals: Michael Van Surksum, Vice President for Business and Finance; Elizabeth Porteous, Accountant Corrective Action Plan: Management is reviewing the Uniform Guidance set out in 2 CFR 200.317 through 200.327. 2 CFR 200 Appendix II and 2 CFR 180 and will update their policies for detailed use going forward. Anticipated Completion Date: Management hopes to have the new policy in place by December 31, 2022.

View Audit 38495

Finding 41727 (2022-003)

Material Weakness 2022

University of Sioux Falls

SD

Allowable Costs / Cost Principles § 200.303 § 200.430

Finding 2022-003 Department of Education Education Stabilization Fund - Higher Education Emergency Relief Fund - Student Portion Federal Financial Assistance Listing #84.425E P425E200919- 20B Activities Allowed or Unallowed and Allowable Costs/Cost Principles Finding Summary: Eide Bailly LLP found...

Finding 2022-003 Department of Education Education Stabilization Fund - Higher Education Emergency Relief Fund - Student Portion Federal Financial Assistance Listing #84.425E P425E200919- 20B Activities Allowed or Unallowed and Allowable Costs/Cost Principles Finding Summary: Eide Bailly LLP found that the University over-awarded Higher Education Emergency Relief Fund (HEERF) funding to one student based on its determination over eligibility of the student portion of HEERF funding, which is awarded based on (1) expected family contribution and (2) enrollment status. The student was awarded based on fulltime enrollment; however, the student's enrollment status was part-time. Responsible Individuals: Michael Van Surksum, Vice President for Business and Finance; Elizabeth Porteous, Accountant; Karrie Morgan, Director of Financial Aid; Anna Heckenliable, Registrar Corrective Action Plan: Responsible Individuals above will review credit hour reports pulled from the system for accuracy to ensure no hours are duplicated. Anticipated Completion Date: Management expects this finding to be resolved by January 31, 2023.

View Audit 38495

Finding 41655 (2022-002)

Material Weakness 2022

Whatley Health Services, Inc.

AL

Reporting § 200.303

2022-002 Reporting The Corporation is increasing its efforts to ensure that its policies and procedures are in place to ensure the timely submission of reports. Completion Date: Estimated December 2023 Contact Person: Rajuan Sherman Chief Financial Officer 2731 M.L. King, Jr. Blvd Tusca...

2022-002 Reporting The Corporation is increasing its efforts to ensure that its policies and procedures are in place to ensure the timely submission of reports. Completion Date: Estimated December 2023 Contact Person: Rajuan Sherman Chief Financial Officer 2731 M.L. King, Jr. Blvd Tuscaloosa, AL 35403 (205) 614-6070 rsherman@whatleyhealth.org

View Audit 38162

Finding 41653 (2022-002)

Significant Deficiency 2022

City of Mishawaka

IN

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

Subject: 2022-002 Coronavirus State and Local Fiscal Recovery Funds ? Reporting Federal Agency: Department of the Treasury Federal Program: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Compliance Requirement: Reporting Audit Finding: Significant Deficiency Rec...

Subject: 2022-002 Coronavirus State and Local Fiscal Recovery Funds ? Reporting Federal Agency: Department of the Treasury Federal Program: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Compliance Requirement: Reporting Audit Finding: Significant Deficiency Recommendation: The Auditor recommends the City implement procedures to ensure reports are being reviewed by an individual or third-party familiar with the grant prior to their submission, including reconciliation of the report to the general ledger system. Planned Corrective Actions: The City agrees with the recommendation and plans to implement the recommendation during 2023.

View Audit 38159

Finding 41652 (2022-002)

Significant Deficiency 2022

Adult Care Management, Inc.

CO

Allowable Costs / Cost Principles Reporting § 200.303 § 200.430

2022-002 Activities Allowed or Unallowed, Allowable Costs/Cost Principles Medical Assistance Program ? CFDA No. 93.778 ? Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Response: Adult Care Management, Inc. (ACMI) agrees w...

2022-002 Activities Allowed or Unallowed, Allowable Costs/Cost Principles Medical Assistance Program ? CFDA No. 93.778 ? Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Response: Adult Care Management, Inc. (ACMI) agrees with the finding of Taylor Roth & Company, PLLC, in the fiscal year 2022 Single Audit (SEFA) that the established internal controls over payroll cost allocation did not operate as intended to ensure appropriate allocation of payroll costs across all programs in the five (5) of the twenty-four sampled payroll periods for one (1) individual. Action: Effective March 10, 2023, the internal control practices of ACMI will be strengthened to support a review system able to prevent and/or detect and correct errors in a timely manner to ensure payroll costs are accurate, allowable, and properly allocated. Specifically, management?s monthly review of all cost allocations will include a review of the data entry hours from payroll timesheets into the payroll allocation spreadsheet of no less than 10% of total reporting employees, with a priority focus on employees reporting time to more than one program / cost center.

View Audit 38172

Finding 41583 (2022-001)

Significant Deficiency 2022

Lawrence Union Free School District

NY

School Nutrition Programs Procurement, Suspension & Debarment Cash Management § 200.303

2022-001. Procurement United States Department of Education, passed through New York State Department of Education Title I Grants to Local Educational Agencies ALN: 84.010 Special Education Cluster Special Education Grants to States ALN: 84.027A Special Education Preschool Grants ALN: 84.173A Educat...

2022-001. Procurement United States Department of Education, passed through New York State Department of Education Title I Grants to Local Educational Agencies ALN: 84.010 Special Education Cluster Special Education Grants to States ALN: 84.027A Special Education Preschool Grants ALN: 84.173A Education Stabilization Fund COVID-19: Governor?s Emergency Education relief (GEER) Fund ALN: 84.425C COVID-19: Elementary and Secondary School Emergency Relief (ESSER) Fund ALN: 84.425D COVID-19: American Rescue Plan ? Elementary and Secondary School Emergency Relief (ARP ESSER) Fund ALN: 84.425U COVID-19: American Rescue Plan ? Elementary and Secondary School Emergency Relief - Homeless Children and Youth ALN: 84.425W United States Department of Agriculture, passed through New York State Department of Education Child Nutrition Cluster COVID-19: School Breakfast Program (SSO) ALN: 10.553 National School Lunch Program ALN: 10.555 COVID-19: National School Lunch Program ALN: 10.555 COVID-19: Summer Food Service Program for Children ALN: 10.559 Condition: The District has not updated its existing policies and written procedures to conform to Uniform Guidance requirements. Planned Corrective Action: The District?s Assistant Superintendent for Business and Operations will work on updating all policies and procedures relating to U.S. Office of Management and Budget Uniform Guidance to ensure that District policies are in compliance with these guidelines. Responsible Contact Person: Jeremy Feder Assistant Superintendent for Business and Operations Lawrence Union Free School District 2 Reilly Road Cedarhurst, NY 11516 Anticipated completion date: June 30, 2023.

View Audit 38733

Finding 41564 (2022-101)

Significant Deficiency 2022

Bay Haven Charter Academy, INC

FL

Procurement, Suspension & Debarment § 200.303 § 200.320

Finding Number: 2022-01 Planned Correction Action: Management will implement additional procedures to make sure suspension and debarment requirements are considered as well as additional oversight procedures to verify quotes are being obtained when required. Management reprimanded the staff who was...

Finding Number: 2022-01 Planned Correction Action: Management will implement additional procedures to make sure suspension and debarment requirements are considered as well as additional oversight procedures to verify quotes are being obtained when required. Management reprimanded the staff who was told to obtain quotes and procurement procedures were taken away from the staff in the future. Anticipated Completion Date: 11/16/2022 Responsible Contact Person(s): Kelly Phelan, Larry Bolinger, Laura Adams

View Audit 41129

Finding 41498 (2022-002)

Material Weakness 2022

Lighthouse Social Service Centers

CA

Subrecipient Monitoring Cash Management Material Weakness § 200.1 § 200.303

Finding 2022-002 The Corrective Action Plan (CAP) is designed to address audit recommendations related to revenue recognition, timely grant claims submission, and monthly expenditure reconciliation. To enhance revenue recognition, the Finance Department will review and update existing accounting pro...

Finding 2022-002 The Corrective Action Plan (CAP) is designed to address audit recommendations related to revenue recognition, timely grant claims submission, and monthly expenditure reconciliation. To enhance revenue recognition, the Finance Department will review and update existing accounting procedures, provide clearer guidelines, and conduct staff training. The timely submission of grant claims will be ensured through a monitoring mechanism, reporting structure, and an escalation process. Monthly reconciliation of revenue to expenditures will be established, with management reviewing and taking corrective actions as needed. Progress will be closely monitored and reported, with the goal of implementing these improvements immediately, involving the Finance Department, Grants Management Team, and relevant management personnel.

View Audit 38289

Finding 41478 (2022-004)

Significant Deficiency 2022

Safe and Sound

CA

Subrecipient Monitoring Questioned Costs Equipment & Real Property Management § 200.1 § 200.303 § 200.403 § 200.414

2022-004 ? Allowable Costs/Activities Allowed or Unallowed: Indirect Cost Name of Responsible Individual(s): Pamela Aguilera, Chief Financial Officer. Corrective Action: Safe & Sound?s Finance team implemented policies and procedures to ensure the indirect cost rate is calculated based on modified t...

2022-004 ? Allowable Costs/Activities Allowed or Unallowed: Indirect Cost Name of Responsible Individual(s): Pamela Aguilera, Chief Financial Officer. Corrective Action: Safe & Sound?s Finance team implemented policies and procedures to ensure the indirect cost rate is calculated based on modified total direct costs, which excludes amounts over $25,000 for subawards. We updated our formulas to ensure that we properly calculated indirect costs on a monthly basis, ensuring the exclusion of subawards over $25,000. Date Completed: 7/31/2023

View Audit 37696

Corrective Action Plans

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