Corrective Action Plans

Finding 387759 (2023-004)

Significant Deficiency 2023

ME

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

2023-004 Significant deficiency Name of contact person: Michelle Raymond, Management Agent Corrective Action: Costs not allowable under USDA Rural Development guidelines will be paid from the Organization’s good shepherd reserve account. Proposed implementation date: The corrective action pla...

2023-004 Significant deficiency Name of contact person: Michelle Raymond, Management Agent Corrective Action: Costs not allowable under USDA Rural Development guidelines will be paid from the Organization’s good shepherd reserve account. Proposed implementation date: The corrective action plan will be implemented immediately.

View Audit 299827 Questioned Costs: $1

Finding 387753 (2023-002)

Significant Deficiency 2023

Eagle Lake Development Corporation

ME

Eligibility Significant Deficiency

2023-002 Significant deficiency Name of contact person: Michelle Raymond, Management Agent Corrective Action: The Organization will ensure that future certification notifications are sent to tenants within the prescribed 75-90 timeframe and will ensure that files are maintained intact for a min...

2023-002 Significant deficiency Name of contact person: Michelle Raymond, Management Agent Corrective Action: The Organization will ensure that future certification notifications are sent to tenants within the prescribed 75-90 timeframe and will ensure that files are maintained intact for a minimum of three years. Proposed implementation date: The corrective action plan will be implemented immediately.

View Audit 299827

Finding 387747 (2023-001)

None 2023

Eagle Lake Development Corporation

ME

Internal Control / Segregation of Duties

2023-001 Other Matter Name of contact person: Michelle Raymond, Management Agent Corrective Action: The Organization will ensure that future reserve requests are filed timely to allow adequate time for USDA Rural Development to process the request prior to the invoice due date. Management will...

2023-001 Other Matter Name of contact person: Michelle Raymond, Management Agent Corrective Action: The Organization will ensure that future reserve requests are filed timely to allow adequate time for USDA Rural Development to process the request prior to the invoice due date. Management will ensure all future checks written on the reserve account have been approved prior to issuance. Proposed implementation date: The corrective action plan will be implemented immediately.

View Audit 299827

Finding 387745 (2023-001)

Material Weakness 2023

Southwestern Community College District

CA

Reporting Subrecipient Monitoring Material Weakness

Management's Response: We concur. View of Responsible Officials and Corrective Action Plan Management concurs and will implement internal controls to ensure subaward information in accordance with the FFATA requirements. As of December 8, 2023, the District has submitted the required subaward infor...

Management's Response: We concur. View of Responsible Officials and Corrective Action Plan Management concurs and will implement internal controls to ensure subaward information in accordance with the FFATA requirements. As of December 8, 2023, the District has submitted the required subaward information for past subawards. Going forward, the District will implement internal controls to ensure subaward information is submitted within the timeframe specified in the FFATA requirements. Implementation Date: December 8, 2023

View Audit 299824

Finding 387740 (2023-001)

None 2023

Valley View Local School District

OH

Cash Management Eligibility School Nutrition Programs § 200.516

District will work with legal counsel to establish parameters to execute verification for cause as outlined in USDA Food and Nutrition Services, Child Nutrition Programs Eligibility Manual for School Meals - Determining and Verifying Eligibility, Section 6 - Verification. District will work within e...

District will work with legal counsel to establish parameters to execute verification for cause as outlined in USDA Food and Nutrition Services, Child Nutrition Programs Eligibility Manual for School Meals - Determining and Verifying Eligibility, Section 6 - Verification. District will work within established parameters to verify district employee salaries of approved applications submitted by district employees

View Audit 299816

Finding 387739 (2023-006)

Significant Deficiency 2023

Wyoming Energy Authority

WY

Subrecipient Monitoring Significant Deficiency Matching / Level of Effort / Earmarking

2023-006: Level of Effort – Supplement, Not Supplant (Significant Deficiency) Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding. The Authority will put into place a system to regularly monitor the expenditure of all Federal funds to ensure that the...

2023-006: Level of Effort – Supplement, Not Supplant (Significant Deficiency) Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding. The Authority will put into place a system to regularly monitor the expenditure of all Federal funds to ensure that the funds are not being used to supplant state funds. The SEP Manager will send a calendar invite to the Accounting Manager on a quarterly basis to review and assess all Federal fund activity. The review will be documented and signed by the Accounting Manager and the SEP Manager. Completion Date - June 2024 Contact Person - Jami Blosmo, Accounting Manager

View Audit 299811

Finding 387738 (2023-005)

Significant Deficiency 2023

Wyoming Energy Authority

WY

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

2023-005: Reporting (Significant Deficiency) Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding. The Authority requires the Accounting Manager to be a secondary reviewer and approver of the SF-425 reports before they are submitted to the U.S. Depart...

2023-005: Reporting (Significant Deficiency) Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding. The Authority requires the Accounting Manager to be a secondary reviewer and approver of the SF-425 reports before they are submitted to the U.S. Department of Energy. Going forward, the SEP Manager will send a calendar invite to the Accounting Manager for review of each SF-425 report. The Accounting Manager will date and document the report as being reviewed and approved. Completion Date - November 2023 Contact Person - Jami Blosmo, Accounting Manager

View Audit 299811

Finding 387737 (2023-002)

Significant Deficiency 2023

Wyoming Energy Authority

WY

Internal Control / Segregation of Duties HUD Housing Programs Reporting

2023-002: Segregation of Duties (Significant Deficiency) Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding. The Authority will implement controls when feasible. In addition, the Executive Director and the Board of Directors will continue to review ...

2023-002: Segregation of Duties (Significant Deficiency) Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding. The Authority will implement controls when feasible. In addition, the Executive Director and the Board of Directors will continue to review the Accounting Manager’s monthly financials and backup documentation. Another avenue the Authority will explore is to hire an external accounting firm to review all transactions on a quarterly basis. Completion Date - June 2024 Contact Person - Jami Blosmo, Accounting Manager

View Audit 299811

Finding 387736 (2023-002)

Significant Deficiency 2023

City of Santa Ana

CA

The department administering the COVID-19 Community Programs to Improve Minority Health Grant will review and update procedures to ensure the status of all federal grant compliance requirements are properly tracked. Grant related documents and files will be saved in a secure network location that ...

The department administering the COVID-19 Community Programs to Improve Minority Health Grant will review and update procedures to ensure the status of all federal grant compliance requirements are properly tracked. Grant related documents and files will be saved in a secure network location that can be accessed by grant managers. When there is employee turnover, the department will ensure effective knowledge transfer takes place to maintain continued compliance with federal grant requirements.

View Audit 299809

Finding 387735 (2023-001)

Significant Deficiency 2023

City of Santa Ana

CA

Subrecipient Monitoring Reporting

The Citys Grant Management Policy requires grant administering departments to ensure compliance with the Uniform Guidance and all other requirements per their grant agreements. The City will update its procedures for accepting new federal grant awards and inform departments of the Uniform Guidance ...

The Citys Grant Management Policy requires grant administering departments to ensure compliance with the Uniform Guidance and all other requirements per their grant agreements. The City will update its procedures for accepting new federal grant awards and inform departments of the Uniform Guidance and Compliance Supplement, including the FFATA reporting requirements

View Audit 299809

Finding 387733 (2023-004)

Significant Deficiency 2023

Britton-Hecla School District No. 45-4

SD

Cash Management Reporting Significant Deficiency

Finding 2023-004 – Department of Education, Passed Though the South Dakota Department of Education Federal Financial Assistance Listing Number 84.010 – Title I Grants to Local Educational Award Number – Unknown, Award Year – 2023 Finding Summary: The School District lacks observable controls to ensu...

Finding 2023-004 – Department of Education, Passed Though the South Dakota Department of Education Federal Financial Assistance Listing Number 84.010 – Title I Grants to Local Educational Award Number – Unknown, Award Year – 2023 Finding Summary: The School District lacks observable controls to ensure reporting to the State of South Dakota Department of Education for reimbursement requests are reviewed prior to submissions being completed. Responsible Individual: Kayla Hastings, Business Manager Corrective Action Plan: The School District will have reimbursement requests be reviewed and approved by either Title I director or the assistant business manager prior to submission. Anticipated Completion Date: The above corrective actions will be implemented beginning April 1, 2024.

View Audit 299801

Finding 387732 (2023-003)

Significant Deficiency 2023

Britton-Hecla School District No. 45-4

SD

Allowable Costs / Cost Principles Significant Deficiency

Finding 2023-003 – Department of Education, Passed Though the South Dakota Department of Education Federal Financial Assistance Listing Number 84.010 – Title I Grants to Local Educational Award Number – Unknown, Award Year – 2023 Finding Summary: The School District lacks observable controls to ensu...

Finding 2023-003 – Department of Education, Passed Though the South Dakota Department of Education Federal Financial Assistance Listing Number 84.010 – Title I Grants to Local Educational Award Number – Unknown, Award Year – 2023 Finding Summary: The School District lacks observable controls to ensure that timecards are reviewed by a direct supervisor prior to payroll being processed, which could result in costs not allowed to be allocated to the federal program. Responsible Individual: Kayla Hastings, Business Manager Corrective Action Plan: The School District has implemented a new timecard software in November, 2023 allowing for documented review of timecards by supervisors. Anticipated Completion Date: The above corrective actions were implemented in November, 2023.

View Audit 299801

Finding 387731 (2023-001)

Significant Deficiency 2023

City of Fremont

CA

Questioned Costs Allowable Costs / Cost Principles

Reference Number: 2023-001 Awarding Agency: U.S. Department of Housing and Urban Development Program Name: Community Development Block Grants/Entitlement Grants Assistance Listing Number: 14.218 Award Number: B-20-MC-06-0011 Award Year: Fiscal Year Ended June 30, 2021 Category of Finding: Wa...

Reference Number: 2023-001 Awarding Agency: U.S. Department of Housing and Urban Development Program Name: Community Development Block Grants/Entitlement Grants Assistance Listing Number: 14.218 Award Number: B-20-MC-06-0011 Award Year: Fiscal Year Ended June 30, 2021 Category of Finding: Wage Rate Requirements Type of Finding: Significant Deficiency in Internal Control Over Compliance Status: Corrective Action in Progress Corrective Action Plan: The City concurs with the recommendation. To ensure compliance, the City will carefully review and verify the required certified payroll before authorizing payment and disbursement of funds for the federally funded projects. Responsible Party for Corrective Action Plan: Project managers responsible for federally funded projects Implementation Date of Corrective Action Plan: January 1, 2024

View Audit 299799 Questioned Costs: $1

Finding 387727 (2023-001)

Significant Deficiency 2023

Lake Michigan College

MI

Student Financial Aid Reporting Subrecipient Monitoring

Finding Number: 2023-001 Condition: The College did not timely return the Title IV funds (R2T4) for 3 students. Planned Corrective Action: As outlined in the audit finding, the auditors noted three of the forty R2T4 transactions reviewed (7.5%) were not completed within the required timeframe. We h...

Finding Number: 2023-001 Condition: The College did not timely return the Title IV funds (R2T4) for 3 students. Planned Corrective Action: As outlined in the audit finding, the auditors noted three of the forty R2T4 transactions reviewed (7.5%) were not completed within the required timeframe. We have reviewed these transactions and agree with the auditor’s determination. Given that only three calculations were identified as late, we consider these to be anomalies and not reflective of our overall operating practice. As the auditors state, all three of these transactions were calculated correctly and were all three associated with the Fall term. Since that time, we have instituted new processes to help ensure the timely processing of all R2T4 calculations. These new processes include cross-training of staff to help ensure complete coverage of duties regarding this task. In addition, financial aid staff relating to R2T4 activities have received additional training with a financial aid consultant to help ensure both timeliness and accuracy. Contact person responsible for corrective action: Nicole Hatter, Executive Director, Advising and Financial Aid - nhatter@lakemichigancollege.edu - 269-927-8185 Anticipated Completion Date: 3/21/2024

View Audit 299798

Finding 387726 (2023-003)

Significant Deficiency 2023

Town of Manchester

MD

Procurement, Suspension & Debarment Subrecipient Monitoring Eligibility § 200.214 § 200.303

DEPARTMENT OF TREASURY 2023-003 Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: We recommend management ensure policies and procedures include the three options for determining suspension and debarment status listed in 2 CFR 180.300 and that controls...

DEPARTMENT OF TREASURY 2023-003 Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: We recommend management ensure policies and procedures include the three options for determining suspension and debarment status listed in 2 CFR 180.300 and that controls are sufficient to ensure that the suspension and debarment status is verified for all vendors prior to issuance of the contract. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Town will ensure all new vendors will sign a suspension and debarment agreement prior to any payments being made. Name(s) of the contact person(s) responsible for corrective action: Kelly Baldwin, Director of Finance Planned completion date for corrective action plan: March 31, 2024 If the Cognizant or Oversight Agency has questions regarding this plan, please call Kelly Baldwin, Director of Finance at 410-239-3200.

View Audit 299786

Finding 387725 (2023-003)

Significant Deficiency 2023

City of Syracuse, New York

NY

Procurement, Suspension & Debarment

The City is actively developing improved processes and procedures around procurement, including reviewing the current process and identifying potential technology enhancements. The City is currently in the process of revising the procurement manual to establish a standard process. Additionally, the ...

The City is actively developing improved processes and procedures around procurement, including reviewing the current process and identifying potential technology enhancements. The City is currently in the process of revising the procurement manual to establish a standard process. Additionally, the City is undergoing additional training for all employees involved in the procurement process.

View Audit 299779

Finding 387723 (2023-001)

Significant Deficiency 2023

Beacon College, Inc.

FL

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

Recommendation: We recommend the College evaluate its policies and procedures for identifying and reporting enrollment status changes to ensure that all changes are reported to NSLDS in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding....

Recommendation: We recommend the College evaluate its policies and procedures for identifying and reporting enrollment status changes to ensure that all changes are reported to NSLDS in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The College has recently updated their Student Information System (SIS) to a less manual program. Formerly, the College used SONIS, but as of February 2023 has moved to Jenzabar One (J1). The J1 system is more robust than the SONIS system and is interfaced with the Financial Aid Management (FAM) system the College uses – PowerFAIDS. With the capability of the systems communicating with each other, the College can implement real-time internal reconciliation that can quickly identify issues with the dates, amounts, etc. and will allow the departments to work quickly to resolve exceptions found related to compliance of the dates, amounts, etc. Since the change-over to J1, the reconciliation process has been more efficient and has allowed for quick resolution of discrepancies identified. Name(s) of the contact person(s) responsible for corrective action: Daphne Parks, Vice President of Processing at FAS; Stephanie Knight, Director of Enrollment Services & Financial Aid, Beacon College; Carrie Santaw, Registrar, Beacon College Planned completion date for corrective action plan: Completed.

View Audit 299776

Finding 387722 (2023-002)

Significant Deficiency 2023

Beacon College, Inc.

FL

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

Recommendation: We recommend that the College review their reporting policies and procedures to ensure accurate reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: In Beacon’s previous student bill...

Recommendation: We recommend that the College review their reporting policies and procedures to ensure accurate reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: In Beacon’s previous student billing system (Sonis, in use until February 2023), Beacon had recuring difficulties posting certain transactions to student accounts, causing Financial Aid staff or the Jenzabar program administrator to work behind the scenes to get transactions entered. Since our conversion to Jenzabar J1, we have not encountered these difficulties. Secondly, a schedule of posting transactions to the student accounts has been established depending upon when the transaction is received from Financial Aid. This schedule should ensure that posting of transactions is performed timely and predictably. Name(s) of the contact person(s) responsible for corrective action: Daphne Parks, Vice President of Processing at FAS; Stephanie Knight, Director of Enrollment Services & Financial Aid, Beacon College Planned completion date for corrective action plan: Completed.

View Audit 299776

Finding 387721 (2023-002)

Significant Deficiency 2023

Housing Authority of Seymour

TX

Questioned Costs Procurement, Suspension & Debarment HUD Housing Programs

Corrective Action Plan - Online Purchases. Contact Person - Executive Director. Corrective Action Planned - The PHA will ensure that supporting documentation is maintained for all online purhases. Anticipated Completion Date - Within the next fiscal year.

View Audit 299775 Questioned Costs: $1

Finding 387720 (2023-001)

Significant Deficiency 2023

Housing Authority of Seymour

TX

Questioned Costs HUD Housing Programs Significant Deficiency

Corrective Action Plan - Unauthorized ACH Payments. Contact Person - Executive Director. Corrective Action Planned - The PHA will ensure that all ACH payments are adequately documented and approved. Anticipated Completion Date - Within the next fiscal year.

View Audit 299775 Questioned Costs: $1

Finding 387718 (2023-001)

Significant Deficiency 2023

Sustainable Food Center

TX

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties

Beginning 11/1/2023, Sustainable Food Center began allocating all benefits based upon the allocation of employee’s time assigned to each department and or grant on an actual basis monthly. This is completed by identifying each component of benefits by person in an excel file and then using the % of ...

Beginning 11/1/2023, Sustainable Food Center began allocating all benefits based upon the allocation of employee’s time assigned to each department and or grant on an actual basis monthly. This is completed by identifying each component of benefits by person in an excel file and then using the % of time applied to each department or grant for the corresponding month. The controller enters the information into the excel spreadsheet and is viewed by the CFO for correctness. The CFO will be responsible for implementing the corrective action plan above.

View Audit 299773

Finding 387717 (2023-002)

Material Weakness 2023

Washington Health Care Services, Inc.

PA

Allowable Costs / Cost Principles Reporting

Views of Responsible Officials and Planned Corrective Action – Management will review any future reporting requirements and revise future reports as necessary. We have researched the applicable reporting requirements and developed a plan to ensure accurate reports are submitted for any future report...

Views of Responsible Officials and Planned Corrective Action – Management will review any future reporting requirements and revise future reports as necessary. We have researched the applicable reporting requirements and developed a plan to ensure accurate reports are submitted for any future reporting periods as necessary.

View Audit 299772

Finding 387716 (2023-002)

Material Weakness 2023

Canaan Community Academy

IN

Procurement, Suspension & Debarment

FINDINGS—FEDERAL AWARD PROGRAMS AUDITS UNITED STATES DEPARTMENT OF EDUCATION 2023-002 Charter School Program: Assistance Listing No. 84.282 Recommendation: We recommend that the school implement Procurement and Suspension and debarment policies and ensure that any missing federal requirements are in...

FINDINGS—FEDERAL AWARD PROGRAMS AUDITS UNITED STATES DEPARTMENT OF EDUCATION 2023-002 Charter School Program: Assistance Listing No. 84.282 Recommendation: We recommend that the school implement Procurement and Suspension and debarment policies and ensure that any missing federal requirements are included in their written policies. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: School to implement a Procurement with the appropriate suspension and disbarment policies. Name of the contact person responsible for corrective action: Rhonda Pennington Planned completion date for corrective action plan: January 15, 2024 If the United States Department of Education has questions regarding this plan, please call Rhonda Pennington, Chief Administrative Officer, at 812-839-0003.

View Audit 299768

Finding 387702 (2023-004)

Material Weakness 2023

East Ramapo Central School District

NY

Material Weakness Internal Control / Segregation of Duties

Name of Auditee: East Ramapo Central School District Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended June 30, 2023 CAP Prepared by: Natalie Espinal, Assistant Superintendent for Business Phone: 845-577-6062 (A) Current Finding on the Schedule of Findings and Respon...

Name of Auditee: East Ramapo Central School District Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended June 30, 2023 CAP Prepared by: Natalie Espinal, Assistant Superintendent for Business Phone: 845-577-6062 (A) Current Finding on the Schedule of Findings and Responses (4) Audit Finding 2023-004 (a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken. (b) Actions Taken: Management will create internal controls over grant management to allow for proper coding of expenditures in order to have accurate report generation. (c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2024.

View Audit 299766

Finding 387697 (2023-004)

Significant Deficiency 2023

Spartanburg County, South Carolina

SC

Period of Performance

FINDING: 2023-004 CONTACT PERSON: Kathy Rivers - Community Development Director / 864-595-5306 / krivers@spartanburgcounty.org CORRECTIVE ACTION: The County will work diligently to make every effort to meet HUD’s time expenditure requirements. PROPOSED COMPLETION DATE: June 30, 2024

View Audit 299764

Corrective Action Plans

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