Corrective Action Plans

Finding 384001 (2023-001)

Material Weakness 2023

AR

Questioned Costs Reporting School Nutrition Programs

On behalf of Stuttgart School District, please accept this letter as a corrective action plan and response to the Material Weakness finding EDSD00423-001 regarding Child Nutrition and CEP claiming percentage weakness. The individuals responsible for this corrective action plan are: Jessica Millerd;...

On behalf of Stuttgart School District, please accept this letter as a corrective action plan and response to the Material Weakness finding EDSD00423-001 regarding Child Nutrition and CEP claiming percentage weakness. The individuals responsible for this corrective action plan are: Jessica Millerd; Child Nutrition Director, Sharon Mayville; Comptroller, and Jeff McKinney; Superintendent

View Audit 296996 Questioned Costs: $1

Finding 384001 (2023-001)

Material Weakness 2023

Stuttgart School District

AR

Questioned Costs Reporting School Nutrition Programs

The corrective action plan was implemented and resolved on April 27, 2023 and the district will continue to utilize the corrective procedures for Child Nutrition CEP claims.

View Audit 296996 Questioned Costs: $1

Finding 384001 (2023-001)

Material Weakness 2023

Stuttgart School District

AR

Questioned Costs Reporting School Nutrition Programs

Corrective Action Plan: Child Nutrition Director, claim approver and Superintendent have been made aware of the percentage claim requirement and will review all monthly claims going forward to ensure the correct allowable percentage is claimed for all campuses designation as CEP. A spreadsheet with ...

Corrective Action Plan: Child Nutrition Director, claim approver and Superintendent have been made aware of the percentage claim requirement and will review all monthly claims going forward to ensure the correct allowable percentage is claimed for all campuses designation as CEP. A spreadsheet with formulas has been created to verify the monthly claim includes the correct percentage calculations. The data is reviewed by both the Child Nutrition Director and the Comptroller prior to submitting the official monthly claim to the Child Nutrition Unit.

View Audit 296996 Questioned Costs: $1

Finding 384001 (2023-001)

Material Weakness 2023

Stuttgart School District

AR

Questioned Costs Reporting School Nutrition Programs

In addition, incorrect claims for the 2023 fiscal year were modified and corrected monthly forms were submitted to the Child Nutrition Unit before fiscal year 2023 end. Excess reimbursement amounts were also repaid to the Child Nutrition department during the same year.

View Audit 296996 Questioned Costs: $1

Finding 383995 (2023-009)

Material Weakness 2023

School City of East Chicago

IN

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

FINDING 2023-009 Finding Subject:􀀃COVID􀍲19􀀃􀍲􀀃Education􀀃Stabilization􀀃Fund􀀃􀍲􀀃Special􀀃Tests􀀃and􀀃Provisions􀀃􀍲􀀃Wage􀀃Rate􀀃Requirements􀀃 Summary of Finding: The􀀃lack􀀃of􀀃internal􀀃controls􀀃and􀀃noncompliance􀀃were􀀃systemic􀀃issues􀀃throughout􀀃the􀀃audit􀀃 period.􀀃 Contact Person Responsible for Corrective Action:...

FINDING 2023-009 Finding Subject:􀀃COVID􀍲19􀀃􀍲􀀃Education􀀃Stabilization􀀃Fund􀀃􀍲􀀃Special􀀃Tests􀀃and􀀃Provisions􀀃􀍲􀀃Wage􀀃Rate􀀃Requirements􀀃 Summary of Finding: The􀀃lack􀀃of􀀃internal􀀃controls􀀃and􀀃noncompliance􀀃were􀀃systemic􀀃issues􀀃throughout􀀃the􀀃audit􀀃 period.􀀃 Contact Person Responsible for Corrective Action: Lela Simmons Contact Phone Number and Email Address: (219) 391- 4100, lesimmons@ecps.org Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Internal controls will be put in place to ensure all COVID – 19 ESSER Funds are reported accurately to the State and Federal Department of Education regarding Department of Labor rules and regulations on pay wages on construction projects completed with Federal funds. Anticipated Completion Date:􀀃We􀀃anticipate􀀃having􀀃the􀀃above􀀃corrective􀀃action􀀃plan􀀃in􀀃place􀀃by􀀃September 30, 2024.

View Audit 296995

Finding 383989 (2023-008)

Material Weakness 2023

School City of East Chicago

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.303

FINDING 2023-008 Finding Subject:􀀃COVID􀍲19􀀃􀍲􀀃Education􀀃Stabilization􀀃Fund􀀃􀍲􀀃Reporting Summary of Finding: The􀀃lack􀀃of􀀃internal􀀃controls􀀃and􀀃noncompliance􀀃were􀀃systemic􀀃issues􀀃throughout􀀃the􀀃audit􀀃 period.􀀃 Contact Person Responsible for Corrective Action: Lela Simmons Contact Phone Number and Email ...

FINDING 2023-008 Finding Subject:􀀃COVID􀍲19􀀃􀍲􀀃Education􀀃Stabilization􀀃Fund􀀃􀍲􀀃Reporting Summary of Finding: The􀀃lack􀀃of􀀃internal􀀃controls􀀃and􀀃noncompliance􀀃were􀀃systemic􀀃issues􀀃throughout􀀃the􀀃audit􀀃 period.􀀃 Contact Person Responsible for Corrective Action: Lela Simmons Contact Phone Number and Email Address: (219) 391- 4100, lesimmons@ecps.org Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Internal controls will be put in place to ensure all COVID – 19 ESSER Funds are reported accurately to the State and Federal Department of Education. Anticipated Completion Date:􀀃We􀀃anticipate􀀃having􀀃the􀀃above􀀃corrective􀀃action􀀃plan􀀃in􀀃place􀀃by􀀃September 30, 2024.

View Audit 296995

Finding 383981 (2023-007)

Material Weakness 2023

School City of East Chicago

IN

Equipment & Real Property Management Internal Control / Segregation of Duties § 200.303 § 200.313

FINDING 2023-007 Finding Subject:􀀃COVID􀍲19􀀃􀍲􀀃Education􀀃Stabilization􀀃Fund􀀃􀍲􀀃Equipment􀀃and􀀃Real􀀃Property􀀃Management􀀃 Summary of Finding: The􀀃lack􀀃of􀀃internal􀀃controls􀀃and􀀃noncompliance􀀃were􀀃systemic􀀃issues􀀃throughout􀀃the􀀃audit􀀃 period.􀀃 Contact Person Responsible for Corrective Action: Lela Simmons C...

FINDING 2023-007 Finding Subject:􀀃COVID􀍲19􀀃􀍲􀀃Education􀀃Stabilization􀀃Fund􀀃􀍲􀀃Equipment􀀃and􀀃Real􀀃Property􀀃Management􀀃 Summary of Finding: The􀀃lack􀀃of􀀃internal􀀃controls􀀃and􀀃noncompliance􀀃were􀀃systemic􀀃issues􀀃throughout􀀃the􀀃audit􀀃 period.􀀃 Contact Person Responsible for Corrective Action: Lela Simmons Contact Phone Number and Email Address: (219) 391- 4100, lesimmons@ecps.org Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: School City of East Chicago will implement update policies to ensure all thresholds are in accordance to state and federal guidelines. Anticipated Completion Date:􀀃We􀀃anticipate􀀃having􀀃the􀀃above􀀃corrective􀀃action􀀃plan􀀃in􀀃place􀀃by􀀃September 30, 2024.

View Audit 296995

Finding 383979 (2023-006)

Material Weakness 2023

School City of East Chicago

IN

Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring § 200.303

FINDING 2023-006 Finding Subject:􀀃Title􀀃I􀀃Grants􀀃to􀀃Local􀀃Educational􀀃Agencies􀀃􀍲􀀃Special􀀃Tests􀀃and􀀃Provisions􀀃􀍲􀀃Annual􀀃Report􀀃Card,􀀃 High􀀃School􀀃Graduation􀀃Rate􀀃 Summary of Finding: An􀀃effective􀀃internal􀀃control􀀃system􀀃was􀀃not􀀃in􀀃place􀀃at􀀃the􀀃School􀀃Corporation􀀃to􀀃ensure􀀃compliance􀀃with􀀃 requirement...

FINDING 2023-006 Finding Subject:􀀃Title􀀃I􀀃Grants􀀃to􀀃Local􀀃Educational􀀃Agencies􀀃􀍲􀀃Special􀀃Tests􀀃and􀀃Provisions􀀃􀍲􀀃Annual􀀃Report􀀃Card,􀀃 High􀀃School􀀃Graduation􀀃Rate􀀃 Summary of Finding: An􀀃effective􀀃internal􀀃control􀀃system􀀃was􀀃not􀀃in􀀃place􀀃at􀀃the􀀃School􀀃Corporation􀀃to􀀃ensure􀀃compliance􀀃with􀀃 requirements􀀃related􀀃to􀀃the􀀃grant􀀃agreement􀀃and􀀃the􀀃Special􀀃Tests􀀃and􀀃Provisions􀀃􀍲􀀃Annual􀀃Report􀀃Card,􀀃High􀀃School􀀃 Graduation􀀃Rate􀀃compliance􀀃requirement.􀀃The􀀃School􀀃Corporation􀀃did􀀃not􀀃have􀀃effective􀀃internal􀀃controls􀀃to􀀃ensure􀀃 that􀀃documentation􀀃regarding􀀃the􀀃reason􀀃for􀀃a􀀃student􀀃being􀀃removed􀀃from􀀃the􀀃high􀀃school􀀃graduation􀀃cohort􀀃for􀀃 mobility􀀃reasons􀀃was􀀃prepared,􀀃reviewed,􀀃and􀀃retained.􀀃 Contact Person Responsible for Corrective Action: Lela Simmons Contact Phone Number and Email Address: (219) 391- 4100, lesimmons@ecps.org Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: School City of East Chicago will implement new internal controls to ensure of that exit conferences for each student withdrawal will be held and all documentation will be filed. All documents will be scanned to student software. All students will be properly document to the state and local entities. Anticipated Completion Date:􀀃We􀀃anticipate􀀃having􀀃the􀀃above􀀃corrective􀀃action􀀃plan􀀃in􀀃place􀀃by􀀃September 30, 2024.

View Audit 296995

Finding 383977 (2023-005)

Material Weakness 2023

School City of East Chicago

IN

Questioned Costs Subrecipient Monitoring Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2023-005 Finding Subject:􀀃Title􀀃I􀀃Grants􀀃to􀀃Local􀀃Educational􀀃Agencies􀀃–􀀃Reporting􀀃 Summary of Finding: An􀀃effective􀀃internal􀀃control􀀃system􀀃was􀀃not􀀃in􀀃place􀀃at􀀃the􀀃School􀀃Corporation􀀃to􀀃ensure􀀃compliance􀀃with􀀃 requirements􀀃related􀀃to􀀃the􀀃grant􀀃agreement􀀃and􀀃the􀀃Reporting􀀃requirement.􀀃The􀀃Sc...

FINDING 2023-005 Finding Subject:􀀃Title􀀃I􀀃Grants􀀃to􀀃Local􀀃Educational􀀃Agencies􀀃–􀀃Reporting􀀃 Summary of Finding: An􀀃effective􀀃internal􀀃control􀀃system􀀃was􀀃not􀀃in􀀃place􀀃at􀀃the􀀃School􀀃Corporation􀀃to􀀃ensure􀀃compliance􀀃with􀀃 requirements􀀃related􀀃to􀀃the􀀃grant􀀃agreement􀀃and􀀃the􀀃Reporting􀀃requirement.􀀃The􀀃School􀀃Corporation􀀃did􀀃not􀀃have􀀃 effective􀀃internal􀀃controls􀀃to􀀃ensure􀀃that􀀃reimbursement􀀃requests􀀃or􀀃final􀀃expenditure􀀃reports􀀃were􀀃properly􀀃 supported􀀃with􀀃documentation.􀀃 Contact Person Responsible for Corrective Action: Lela Simmons Contact Phone Number and Email Address: (219) 391- 4100, lesimmons@ecps.org Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Internal controls and policies will be put in place to ensure all Title cash request will have three approvals before submitting the request to the State. The Federal clerk will prepare the request, the federal director we do second approval. The CFO will do final approval after review all documentation associated with the cash request. All will sign document. All title state reporting and back up documentation will be reviewed by the CFO and signed. Anticipated Completion Date:􀀃We􀀃anticipate􀀃having􀀃the􀀃above􀀃corrective􀀃action􀀃plan􀀃in􀀃place􀀃by􀀃September 30, 2024.

View Audit 296995 Questioned Costs: $1

Finding 383969 (2023-004)

Material Weakness 2023

School City of East Chicago

IN

Procurement, Suspension & Debarment § 200.1 § 200.303 § 200.317 § 200.318 § 200.319

FINDING 2023-004 Finding Subject:􀀃Child􀀃Nutrition􀀃Cluster􀀃􀍲􀀃Procurement􀀃and􀀃Suspension􀀃and􀀃Debarment Summary of Finding: An􀀃effective􀀃internal􀀃control􀀃system􀀃was􀀃not􀀃in􀀃place􀀃at􀀃the􀀃School􀀃Corporation􀀃to􀀃ensure􀀃compliance􀀃with􀀃 requirements􀀃related􀀃to􀀃the􀀃grant􀀃agreement􀀃and􀀃the􀀃Procurement􀀃and􀀃Susp...

FINDING 2023-004 Finding Subject:􀀃Child􀀃Nutrition􀀃Cluster􀀃􀍲􀀃Procurement􀀃and􀀃Suspension􀀃and􀀃Debarment Summary of Finding: An􀀃effective􀀃internal􀀃control􀀃system􀀃was􀀃not􀀃in􀀃place􀀃at􀀃the􀀃School􀀃Corporation􀀃to􀀃ensure􀀃compliance􀀃with􀀃 requirements􀀃related􀀃to􀀃the􀀃grant􀀃agreement􀀃and􀀃the􀀃Procurement􀀃and􀀃Suspension􀀃and􀀃Debarment􀀃compliance􀀃 requirement.􀀃 Contact Person Responsible for Corrective Action: Lela Simmons Contact Phone Number and Email Address: (219) 391- 4100, lesimmons@ecps.org Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: All􀀃purchases􀀃will􀀃require􀀃three􀀃quotes􀀃to􀀃ensure􀀃the􀀃Vendor􀀃is􀀃compliance􀀃with􀀃purchase􀀃of􀀃$150,000􀀃or􀀃exceed􀀃 micro􀍲purchase􀀃threshold􀀃of􀀃$10,000􀀃all􀀃quotes􀀃will􀀃be􀀃attached􀀃to􀀃the􀀃APV.􀀃This􀀃will􀀃ensure􀀃all􀀃documents􀀃are􀀃 available􀀃upon􀀃request.􀀃The􀀃School􀀃Corporation􀀃will􀀃work􀀃with􀀃State􀀃to􀀃receive􀀃approval􀀃of􀀃Food􀀃Service􀀃 Management􀀃Company.􀀃􀀃 Anticipated Completion Date: We anticipate having the above corrective action plan in place by September 30, 2024.

View Audit 296995

Finding 383961 (2023-003)

Material Weakness 2023

School City of East Chicago

IN

Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs § 200.303 § 200.403

FINDING 2023-003 Finding Subject: Child􀀃Nutrition􀀃Cluster􀀃􀍲􀀃Activities􀀃Allowed􀀃or􀀃Unallowed,􀀃Allowable􀀃Costs/Cost􀀃Principles,􀀃Special􀀃 Tests􀀃and􀀃Provisions􀀃􀍲􀀃School􀀃Food􀀃Service􀀃Accounts􀀃 Summary of Finding: An􀀃effective􀀃internal􀀃control􀀃system􀀃was􀀃not􀀃in􀀃place􀀃at􀀃the􀀃School􀀃Corporation􀀃to􀀃ensure􀀃co...

FINDING 2023-003 Finding Subject: Child􀀃Nutrition􀀃Cluster􀀃􀍲􀀃Activities􀀃Allowed􀀃or􀀃Unallowed,􀀃Allowable􀀃Costs/Cost􀀃Principles,􀀃Special􀀃 Tests􀀃and􀀃Provisions􀀃􀍲􀀃School􀀃Food􀀃Service􀀃Accounts􀀃 Summary of Finding: An􀀃effective􀀃internal􀀃control􀀃system􀀃was􀀃not􀀃in􀀃place􀀃at􀀃the􀀃School􀀃Corporation􀀃to􀀃ensure􀀃compliance􀀃with􀀃 requirements􀀃related􀀃to􀀃the􀀃grant􀀃agreement􀀃and􀀃the􀀃Activities􀀃Allowed􀀃or􀀃Unallowed,􀀃the􀀃Allowable􀀃Costs/Cost􀀃 Principles,􀀃and􀀃the􀀃Special􀀃Tests􀀃and􀀃Provisions􀀃􀍲􀀃School􀀃Food􀀃Service􀀃Accounts􀀃compliance􀀃requirements.􀀃 Contact Person Responsible for Corrective Action: Lela Simmons Contact Phone Number and Email Address: (219) 391- 4100, lesimmons@ecps.org Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: The􀀃Food􀀃Service􀀃director􀀃responsibilities􀀃is􀀃to􀀃overseeing􀀃all􀀃function􀀃of􀀃the􀀃Food􀀃Management􀀃Company.􀀃Food􀀃 Service􀀃Director􀀃will􀀃be􀀃required􀀃to􀀃draft􀀃internal􀀃controls􀀃and􀀃detail􀀃instruction􀀃for􀀃the􀀃school􀀃corporation􀀃to􀀃ensure􀀃 all􀀃documentation􀀃procedures􀀃match􀀃the􀀃FSMC􀀃invoice.􀀃The􀀃school􀀃corporation􀀃will􀀃not􀀃pay􀀃any􀀃unallowable􀀃cost􀀃by􀀃 state􀀃regulation􀀃and􀀃rules.􀀃All􀀃state􀀃reporting􀀃documents􀀃and􀀃invoice􀀃will􀀃continue􀀃to􀀃be􀀃reviewed􀀃and􀀃signed􀀃off􀀃by􀀃 the􀀃district􀀃CFO.􀀃A􀀃copy􀀃of􀀃all􀀃documents􀀃will􀀃be􀀃held􀀃in􀀃the􀀃food􀀃director􀀃office.􀀃 Anticipated Completion Date: We anticipate having the above corrective action plan in place by September 30, 2024.

View Audit 296995 Questioned Costs: $1

Finding 383960 (2023-001)

Material Weakness 2023

Corn Belt Power Cooperative

IA

Allowable Costs / Cost Principles Cash Management Material Weakness § 200.303

Federal Agency Name: Department of Homeland Security & Emergency Management passed through State of Iowa department of Homeland Security and Emergency Management Assistance Listing Number: 97.3036, 4642DRIAP00000501 Program Name: Disaster Grants – Public Assistance Finding Summary: The Cooperative ...

Federal Agency Name: Department of Homeland Security & Emergency Management passed through State of Iowa department of Homeland Security and Emergency Management Assistance Listing Number: 97.3036, 4642DRIAP00000501 Program Name: Disaster Grants – Public Assistance Finding Summary: The Cooperative did not have any formally documented review and approval over the material and transportation costs claimed for reimbursement under the program. Corrective Action Plan: The Cooperative will document the review and approval of expenses for transportation and material that we are already doing. This will include initials and e-mails documenting the review process that was completed. For transportation the person reviewing the transportation logs with the payroll logs will initial the transportation logs. The person tying the transportation logs to the computer system and the vehicle’s actual ending mileage will also initial the transportation logs. For material transactions, a summary of transactions for the month will go to the appropriate department supervisor to sign off on those transactions. The person approving the transaction will depend on the department. Responsible Individuals: Department Supervisors who have inventory, Jaylen Heinz - Accountant, Kari Rubel - Accountant and other accountants. Anticipation Completion date: March 2024

View Audit 296983

Finding 383953 (2023-002)

Significant Deficiency 2023

Aids Foundation of Chicago

IL

HUD Housing Programs Eligibility

Finding No.: 2023-002 Finding: We noted through audit procedures that 1 out of 60 selections did not include the Foundation's rent reasonableness checklist and certification or other supplemental documentation to satisfy the Uniform Guidance requirements. Corrective Action Taken or Planned: Managem...

Finding No.: 2023-002 Finding: We noted through audit procedures that 1 out of 60 selections did not include the Foundation's rent reasonableness checklist and certification or other supplemental documentation to satisfy the Uniform Guidance requirements. Corrective Action Taken or Planned: Management will ensure the Foundation's policies and procedures are communicated and all program participant's file maintain the required documentation. Anticipated Date of Completion: June 30, 2024 Name of Contact Person: Laurie Wettstead, Chief Finance Officer

View Audit 296967

Finding 383940 (2023-001)

Significant Deficiency 2023

Aids Foundation of Chicago

IL

Subrecipient Monitoring § 200.332 § 200.332(F) § 200.501

Finding: The Foundation is not in compliance with recordkeeping for program monitoring and evaluation, as the Foundation does not have comprehensive sponsor/subrecipient monitoring policies and procedures. Corrective Action Taken or Planned: The Foundation has updated its Quality Management Plan to ...

Finding: The Foundation is not in compliance with recordkeeping for program monitoring and evaluation, as the Foundation does not have comprehensive sponsor/subrecipient monitoring policies and procedures. Corrective Action Taken or Planned: The Foundation has updated its Quality Management Plan to include comprehensive subrecipient monitoring policies. The Foundation’s Quality Management team is working with all programming to implement a robust monitoring process, including risk assessments, adherent to grantor regulations, service delivery, and program outcomes. Anticipated Date of Completion: June 30, 2024 Name of Contact Person: Laurie Wettstead, Chief Finance Officer

View Audit 296967

Finding 383938 (2023-001)

Significant Deficiency 2023

Kansas Christian College

KS

Subrecipient Monitoring Significant Deficiency

Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: The institution concurs with the audit finding of partial compliance and recognizes the need to fully comply with the updated GLBA regulations. The institution is working to acquire additional expertise to guide the development of...

Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: The institution concurs with the audit finding of partial compliance and recognizes the need to fully comply with the updated GLBA regulations. The institution is working to acquire additional expertise to guide the development of processes and implementation of procedures to address the deficiencies, better protect consumer PII, and become fully compliant within six months. Person Responsible for Corrective Action Plan: David Carpenter, CFO Anticipated Date of Completion: September 30, 2024

View Audit 296947

Finding 383923 (2023-001)

Significant Deficiency 2023

Catholic Charities of the Texas Panhandle, Inc.

TX

Eligibility Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Identifying Number: 2023-001 Audit Finding: Eligibility Requirements for Refugee and Entrant Assistance, Federal Assistance Listing Number 93.566 for 2023 issued by the US Department of Health and Human Services. (Repeat) Corrective Action Planned: Management of the Organization is requiring re...

Identifying Number: 2023-001 Audit Finding: Eligibility Requirements for Refugee and Entrant Assistance, Federal Assistance Listing Number 93.566 for 2023 issued by the US Department of Health and Human Services. (Repeat) Corrective Action Planned: Management of the Organization is requiring regular ongoing training for all federal programs. All files will be reviewed by a supervisor to ensure Eligibility checklists have been used and completed, and that all required Eligibility documentation and other requirements noted above are contained in the files. The Organization has hired an employee who is responsible for reviewing compliance with federal grants and will report directly to executive management of the Organization on any identified exceptions, including omissions of Eligibility documents and lack of properly operating internal controls over compliance. The name of the contact person responsible for the corrective action: Jeff Gulde, Executive Director The anticipated completion date: Ongoing.

View Audit 296938

Finding 383922 (2023-002)

Significant Deficiency 2023

Cosumnes Community Services District

CA

Reporting § 200.327

Finding 2023-002 – Significant Deficiency Award No.: 97.083, Staffing for Adequate Fire and Emergency Response (SAFER) Federal Grantor: U.S. Department of Homeland Security, Federal Emergency Management Agency Compliance Requirement: Reporting. Condition: The Federal Financial Reports (SF-425) for t...

Finding 2023-002 – Significant Deficiency Award No.: 97.083, Staffing for Adequate Fire and Emergency Response (SAFER) Federal Grantor: U.S. Department of Homeland Security, Federal Emergency Management Agency Compliance Requirement: Reporting. Condition: The Federal Financial Reports (SF-425) for the semi-annual period December 31, 2022 included expenditures through October 31, 2022 instead of through December 31, 2023 and the report for the semiannual period ending June 30, 2023 included expenditures through January 31, 2023 instead of June 30, 2023.Criteria: According to 2 CFR Section 200.327 and the terms and conditions of the federal award, including the Notice of Funding Opportunity (NOFO) for the SAFER grant, Federal Financial Reports (SF-425) were required to be filed for the period July 1 – December 31 by January 30 and for the period January 1 – June 30 by July 30. Cause: The District’s staff did not have enough time to summarize the payroll necessary to include expenditures through the period end specified in the NOFO. Effect: Expenditures reported in the SF-425 were not in compliance with 2 CFR Section 200.327 and the terms and conditions of the SAFER grant. Recommendation: We recommend the summary report of payroll information claimed under the SAFER grant be updated after each pay period and before the end of the next pay period so it is available by the SF- 425 reporting deadline of 30 days after the end of the semi-annual reporting period and recommend the District revise the SF-425 Report for the periods ending December 31, 2022 and June 30, 2023 to report the final accrual basis expenditures used in claims. Management Response and Corrective Action Plan: The District will refile the SF-425 Reports for the semiannual periods ending December 31, 2022 and June 30, 2023 using the accrual basis expenditures claimed. Procedures will be put into place to ensure the payroll is summarized after each pay period so the accrual basis expenses are available for the SF-425 Report and training will be provided to the staff preparing the SF- 425 Report regarding the appropriate basis of accounting to use in the Report. Anticipated Completion Date for Corrective Action: June 30, 2024

View Audit 296930

Finding 383920 (2023-004)

Significant Deficiency 2023

Moreno Valley Unified School District

CA

Special Tests & Provisions Subrecipient Monitoring HUD Housing Programs

The District has put in place a policy/procedure for exiting/withdrawing students in which documentation to support given student exits is required and must kept in the Student Information System when students transfer or exit out of the District for any of the following reasons: transfer to a priva...

The District has put in place a policy/procedure for exiting/withdrawing students in which documentation to support given student exits is required and must kept in the Student Information System when students transfer or exit out of the District for any of the following reasons: transfer to a private school in California, to a school outside of California, transfer/move out of the country, or death.

View Audit 296927

Finding 383911 (2023-002)

None 2023

Auburn Union School District

CA

Questioned Costs Allowable Costs / Cost Principles

RE: 2022-23 Audit Finding #2023-002 Dear Mr. Ash; This letter is to serve as the District response to Audit Finding 2023-002 “Education Stabilization Funds – Indirect Costs (5000).” Within this finding, it is stated that indirect costs were overcharged to federal funds as noted within the audit re...

RE: 2022-23 Audit Finding #2023-002 Dear Mr. Ash; This letter is to serve as the District response to Audit Finding 2023-002 “Education Stabilization Funds – Indirect Costs (5000).” Within this finding, it is stated that indirect costs were overcharged to federal funds as noted within the audit report. Some prior calculations of the indirect costs were over the allowed amounts, but due solely to items within particular object codes that do not allow indirect cost charges. However, rates have been adjusted and indirect cost rate sheets have been within allowable ranges with our most recent interim budget reporting. Overages will be adjusted with journal entries. Thank you, Heather Leslie Chief Business Official

View Audit 296920 Questioned Costs: $1

Finding 383910 (2023-001)

Significant Deficiency 2023

Monument Health, Inc.

SD

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Reporting § 200.303

Federal Agency Name: Department of Health and Human Services Program Name: COVID‐19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Financial Assistance Listing: #93.498 Finding Summary: Audit testing identified four months of other general and administrative expenses...

Federal Agency Name: Department of Health and Human Services Program Name: COVID‐19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Financial Assistance Listing: #93.498 Finding Summary: Audit testing identified four months of other general and administrative expenses claimed under the federal program did not consider the credit to be received back from a third‐party vendor for service time not performed by the third‐party vendor. The Period 4 report incorrectly included $64,404 of other general and administrative expenses. However, the Period 4 report also included approximately $6,077,500 of unused lost revenue. As a result, there are no questioned costs for activities allowed or unallowed and allowable costs/cost principles. Responsible Individuals: Austin Willuweit, Chief Financial Officer; Jen Schmaltz, Vice President of Finance Corrective Action Plan: Monument Health will review the third‐party vendor invoices and reduce unused lost revenue in any future federal reports. Anticipated Completion Date: June 30, 2024

View Audit 296919

Finding 383909 (2023-001)

Material Weakness 2023

Sayre Independent School District #31

OK

Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness

The superintendent and encumbrance clerk will review all Davis-Bacon requirements before using federal funds on construction projects beginning immediately (10-20-23) and continuing with all construction projects in the future. The following will be monitored as part of the review/action plan: com...

The superintendent and encumbrance clerk will review all Davis-Bacon requirements before using federal funds on construction projects beginning immediately (10-20-23) and continuing with all construction projects in the future. The following will be monitored as part of the review/action plan: compliance with contracts, including inserting the prevailing wage clauses and ensuring that federal wage rates and fringes are met, including collecting and reviewing weekly certified payroll reports from the contractor or subcontractor. Also, ensuring that all items are posted at the work site to ensure compliance.

View Audit 296918

Finding 383897 (2023-001)

Significant Deficiency 2023

California Baptist University

CA

Student Financial Aid Internal Control / Segregation of Duties

Return of Title IV (R2T4) Calculation Student Financial Assistance Cluster – Assistance Listing Number: 84.007, 84.063, and 84.268 Recommendation: We recommend that additional training is provided to staff completing R2T4s to ensure a thorough understanding of governing regulations for each indivi...

Return of Title IV (R2T4) Calculation Student Financial Assistance Cluster – Assistance Listing Number: 84.007, 84.063, and 84.268 Recommendation: We recommend that additional training is provided to staff completing R2T4s to ensure a thorough understanding of governing regulations for each individual program. We also recommend an additional level of review is added to ensure completed R2T4s are properly completed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Financial Aid administration has signed up our counseling staff to attend NASFAA’s R2T4 credential training. In addition, we have adjusted our review process for R2T4s to have multiple checks along the way by others in the office, so not just one counselor is completing the R2T4. Also, the report now has a built-in clock to monitor the date to ensure if corrections are need that they are done within 45 days of the R2T4. Name(s) of the contact person(s) responsible for corrective action: Joshua Morey, Senior Director of Financial Aid. Planned completion date for corrective action plan: This enhanced review process was put into place in October 2023. Training for counselors with NASFAA will take place in April 2024.

View Audit 296905

Finding 383892 (2023-002)

Significant Deficiency 2023

California Baptist University

CA

Subrecipient Monitoring Student Financial Aid

Gramm-Leach-Bliley Act Student Financial Assistance Cluster – Assistant Listing Number: 84.007, 84.038, 84.063, and 84.268 Recommendation: We recommend that the University review the updated GLBA requirements and ensure their WISP includes all required elements. Explanation of disagreement with a...

Gramm-Leach-Bliley Act Student Financial Assistance Cluster – Assistant Listing Number: 84.007, 84.038, 84.063, and 84.268 Recommendation: We recommend that the University review the updated GLBA requirements and ensure their WISP includes all required elements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Information Technology team has reviewed the recommendations and is updating the Written Information Security Plan to include recommended elements. These elements have been reviewed with the Accounting and Finance management teams. Name(s) of the contact person(s) responsible for corrective action: Dale Lee, Director for Information Security and Projects. Planned completion date for corrective action plan: The CBU team has begun addressing the elements and will be ready to discuss these further with CLA during the annual audit process this current year.

View Audit 296905

Finding 383890 (2023-005)

Significant Deficiency 2023

Municipality of Cayey

PR

Procurement, Suspension & Debarment § 200.327

Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2022 – June 30, 2023 ...

Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2022 – June 30, 2023 Fiscal Year: 2022-2023 Principal Executive: Hon. Rolando Ortiz Velázquez, Mayor Contact Person: Mrs. Eunice Diaz, Finance and Budget Director Phone: (787) 738-3211 Original Finding Number: 2023-005 Statement of Concurrence or Non concurrence: We concur with the finding. Corrective Action: Although the sample selected in relation to the contracts did not contain the required federal clauses, the contracted companies did comply with the main provisions established by 2 CFR Section 200.327 in Appendix II Part 200, such as equal employment opportunity under 41 CFR Part 60, Davis-Bacon Act as amended 40 USC 3141-3148 and the Contract Work Hours and Safety Standards Act 40 USC 3701-3708. Also, for the three contracts, it was reviewed and validated that they had their SAM registration on the day prior to the formalization of the contract and/or disbursement of any payment. However, this situation has already been remedied since the federal clauses required by 2 CFR Section 200 Appendix II Part 200 were and are included in all contracts financed with federal funds. Implementation Date: During fiscal year 2023-2024. Responsible Person: Mrs. Natasha Vásquez Federal Programs Director

View Audit 296900

Finding 383888 (2023-004)

Significant Deficiency 2023

Municipality of Cayey

PR

Matching / Level of Effort / Earmarking Subrecipient Monitoring Significant Deficiency

Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2022 – June 30, 2023 ...

Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2022 – June 30, 2023 Fiscal Year: 2022-2023 Principal Executive: Hon. Rolando Ortiz Velázquez, Mayor Contact Person: Mrs. Eunice Diaz, Finance and Budget Director Phone: (787) 738-3211 Original Finding Number: 2023-004 Statement of Concurrence or Non concurrence: We concur with the finding. Corrective Action: In this case, for the year 2023-2024, it has already been verified that ACUDEN complies with the provisions of the contract. As an internal control and prevention measure, the budget sent by the Agency will be verified with the percentages (%) established in the contract. If they do not match, ACUDEN will be asked to amend the budget. Implementation Date: During fiscal year 2023-2024. Responsible Person: Mrs. Natasha Vásquez Federal Programs Director

View Audit 296900

Corrective Action Plans

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