Corrective Action Plans

Finding 380922 (2023-001)

Significant Deficiency 2023

MN

Internal Control / Segregation of Duties

Housing and Urban Development Kildahl Park Pointe Cooperative respectfully submits the following corrective action plan for the year ended December 31, 2023. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2023 The findings from the December 31...

Housing and Urban Development Kildahl Park Pointe Cooperative respectfully submits the following corrective action plan for the year ended December 31, 2023. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2023 The findings from the December 31, 2023 schedule of findings and questioned costs and summary schedule of prior audit findings are discussed below. The findings are numbered consistently with the numbers assigned in the schedules. Summary of audit results does not include findings and is not addressed. Recommendation: We recommend that the Cooperative continue to segregate incompatible duties as best it can within the limits of what the Cooperative considers to be cost beneficial. Action Taken: The Cooperative reviews and makes improvements to its internal controls on an ongoing basis and attempts to maximize the segregation of duties in all areas within the limits of the staff available. Planned Completion Date: Not Applicable.

View Audit 295650

Finding 380921 (2023-004)

Significant Deficiency 2023

Village of Rantoul

IL

Questioned Costs Allowable Costs / Cost Principles § 200.303

Significant Deficiency in Internal Control over Compliance (Reporting) Recommendation: We recommend the Village review its procedures relative to allocating costs and reviewing support provided for reporting to Federal programs. Explanation of disagreement with audit finding: There is no disagree...

Significant Deficiency in Internal Control over Compliance (Reporting) Recommendation: We recommend the Village review its procedures relative to allocating costs and reviewing support provided for reporting to Federal programs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The finding is relative to legal expenses which, which documentation existed indicating legal services provided, it was not listed separately in a way to easily identify the expenditures were a direct result of American Rescue Plan Act (ARPA) spending. As we progress, any legal expenses for projects specific o ARPA will need to be billed under a separate line hosting only ARPA-related expenditures, and the ARPA internal financial code will be applied for redundant identification. Name of the contact person responsible for corrective action: Angela Schults, Comptroller Planned completion date for corrective action plan: 1 April 2024

View Audit 295632 Questioned Costs: $1

Finding 380920 (2023-003)

Significant Deficiency 2023

Village of Rantoul

IL

Procurement, Suspension & Debarment

Significant Deficiency in Internal Control over Compliance (Suspension and Debarment) Recommendation: We recommend following the requirements for suspension and debarment per the Uniform Guidance, including the date performed and retain required documentation. Explanation of disagreement with audi...

Significant Deficiency in Internal Control over Compliance (Suspension and Debarment) Recommendation: We recommend following the requirements for suspension and debarment per the Uniform Guidance, including the date performed and retain required documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Village will develop a review process which satisfy the requirements for suspension and debarment per the Uniform Guidance. Following development of the process, staff will be assigned to monitoring the need for this process and when appropriate, complete necessary procedure to document findings relative to suspension or debarment. Name of the contact person responsible for corrective action: Angela Schultz, Comptroller Planned completion date for corrective action plan: April 30, 2024

View Audit 295632

Finding 380914 (2023-001)

Significant Deficiency 2023

Usd 102 Cimarron-Ensign Schools

KS

Significant Deficiency

U.S. DEPARTMENT OF EDUCATION 2023-001: Education and Secondary School Emergency Relief Fund – CFDA No. 84.425D and No. 84.425U Grant period: Year ended June 31, 2023 Condition and Context: The District entered into various construction contracts which did not meet the standards set out by Uniform...

U.S. DEPARTMENT OF EDUCATION 2023-001: Education and Secondary School Emergency Relief Fund – CFDA No. 84.425D and No. 84.425U Grant period: Year ended June 31, 2023 Condition and Context: The District entered into various construction contracts which did not meet the standards set out by Uniform Guidance for wage rate requirements. The lack of compliance did not result in any material noncompliance, fraud, or abuse with respect to the major program. Criteria: The Uniform Guidance requires entities to include in their construction contracts which exceed $2,000 that all laborers and mechanics employed by contractors or subcontractors must be paid wages not less than those established for the locality of the project also known as prevailing wage rates set by the Department of Labor. Cause: The District was unaware of the requirements set out by Uniform Guidance. Effect: An important component of equipment policies is retaining information to ensure that the award is used for authorized purposes, complies with the terms and conditions of the award, and achieves performance goals. Without equipment policies, there is a higher risk of noncompliance with program requirements. Recommendation: Management should determine which contracts are subject to the prevailing wage rate requirements under Uniform Guidance and establish controls to implement the requirements when necessary. Grantee Response: Management agrees with the finding and recommendation. The District will establish policies and procedures for future grant awards to comply with Uniform Guidance requirements.

View Audit 295617

Finding 380912 (2023-007)

Significant Deficiency 2023

Carroll County Youth Service Bureau Inc.

MD

Subrecipient Monitoring

CCYSB will ensure that all documentation regarding a federal program is properly collected, stored, and verified on a quarterly basis. We will also ensure that once verified, the information submitted in any report will not contain any discrepancies from that which was verified and that we have all ...

CCYSB will ensure that all documentation regarding a federal program is properly collected, stored, and verified on a quarterly basis. We will also ensure that once verified, the information submitted in any report will not contain any discrepancies from that which was verified and that we have all the necessary supporting documentation to justify the reporting.

View Audit 295602

Finding 380911 (2023-006)

Material Weakness 2023

Carroll County Youth Service Bureau Inc.

MD

Questioned Costs Allowable Costs / Cost Principles Reporting

CCYSB will keep accounting records on the accrual basis of accounting during the fiscal year to ensure that costs are claimed for reimbursement during the applicable reporting period. All grant budgets will be reviewed to ensure they are capturing only allowable costs.

View Audit 295602 Questioned Costs: $1

Finding 380910 (2023-005)

Significant Deficiency 2023

Carroll County Youth Service Bureau Inc.

MD

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

Payroll expenses for employees who work 100% of their time in one program are and have been in compliance. For those employees who split their time among several programs, CCYSB recognizes the need for accurate payroll expense reporting. We are researching our online payroll system which is currentl...

Payroll expenses for employees who work 100% of their time in one program are and have been in compliance. For those employees who split their time among several programs, CCYSB recognizes the need for accurate payroll expense reporting. We are researching our online payroll system which is currently not programed to allow a more detailed timesheet. In the interim, an hourly cost allocation spreadsheet will be used to post payroll and payroll related expenses. The allocation spreadsheet will be maintained each pay period. Employees will acknowledge their program related hours and documentation of such will be maintained.

View Audit 295602

Finding 380909 (2023-004)

Material Weakness 2023

Carroll County Youth Service Bureau Inc.

MD

Allowable Costs / Cost Principles Reporting

CCYSB will keep accounting records on the accrual basis of accounting during the fiscal year to ensure the correct financials are being reported for federal programs.

View Audit 295602

Finding 380902 (2023-002)

Material Weakness 2023

Cameron Regional Medical Center

MO

Questioned Costs Allowable Costs / Cost Principles Reporting

Corrective Action: The Medical Center has fully expended federal funds from all grant programs as of September 30, 2023. The Medical Center does not anticipate receiving future federal grants. If future federal grants are received, controls will be added to verify allowable expenditures are for i...

Corrective Action: The Medical Center has fully expended federal funds from all grant programs as of September 30, 2023. The Medical Center does not anticipate receiving future federal grants. If future federal grants are received, controls will be added to verify allowable expenditures are for items that have not already been reimbursed by other sources. Person Responsible: Rosa Patti, CFO (816) 649-3274 RPatti@cameronregional.org Proposed Completion Date: February 29, 2024

View Audit 295573 Questioned Costs: $1

Finding 380901 (2023-002)

Significant Deficiency 2023

William Jewell College

MO

Equipment & Real Property Management Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking § 200.313

Personnel Responsible for Corrective Action: Jon Nixon, Interim Chief Financial Officer Anticipated Completion Date: June 30, 2024 Corrective Action Plan: The business office and Assistant Vice Presidents of Finance and Budget and Operations will ensure all activity is reconciled on a quarterly bas...

Personnel Responsible for Corrective Action: Jon Nixon, Interim Chief Financial Officer Anticipated Completion Date: June 30, 2024 Corrective Action Plan: The business office and Assistant Vice Presidents of Finance and Budget and Operations will ensure all activity is reconciled on a quarterly basis with proper oversight of the college’s spending policy. The business office is in the process of implementing improved systems with the institution’s ERP over the course of the upcoming fiscal year for enhanced capabilities specifically within the Fixed Assets Module in Colleague (ERP). Included in this improvement will be a description of the property, a serial number or other identification number, the source of the funding for the property (including the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property, where applicable. As of June 30, 2023 these systematic improvements were still in process of being implemented.

View Audit 295568

Finding 380896 (2023-002)

Material Weakness 2023

Metropolitan School District of Wabash County

IN

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

Finding 2023-002 Information on the federal program: Subject: Education Stabilization Fund – Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D Federal Award Number...

Finding 2023-002 Information on the federal program: Subject: Education Stabilization Fund – Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D Federal Award Number: S425D210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions - Wage Rate Requirements Audit Findings: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Special Tests and Provisions – Wage Rate Requirements compliance requirements. The School Corporation did not include Davis Bacon wage rate requirements in its contract with vendor which includes labor. The School Corporation did not obtain the weekly wage reports timely from vendor and its subcontractors for projects funded by ESSER funds. Context: The School Corporation expended ESSER II funds (84.425D) on playground equipment and HVAC Air Handlers which included labor costs for installation. The amount disbursed for equipment which includes labor costs totaled $54,195 during the audit period. The School Corporation did not have contracts in place with these vendors which included clauses for federal wage rate requirements applicable to projects funded with federal grant funds. The School Corporation also did not have an internal control in place to collect and review weekly wage reports from the vendor during the project period. Views of Responsible Officials and Corrective Action Plan: Management agrees with the finding. 1. Include Davis-Bacon wage requirements in vendor contracts which are federally funded 2. Request weekly payroll report certifications from vendor and reviewed by the grant manager to ensure compliance (sign off). Responsible Party and Timeline for Completion: The grant awards manager (Tim Drake) will include the Davis-Bacon wage requirements in vendor contracts which are federally funded as well as request and review weekly payroll report certifications from vendor and sign off. This will start on March 6, 2024 moving forward

View Audit 295563

Finding 380887 (2023-001)

Significant Deficiency 2023

Metropolitan School District of Wabash County

IN

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.303 § 200.403

Finding 2023-001 Information on the federal program: Subject: Special Education Cluster - Earmarking Federal Agency: Department of Education Federal Programs: Special Education Grants to States, Special Education Preschool Grants Assistance Listings Numbers: 84.027, 84.173 Federal Award Numbers: 206...

Finding 2023-001 Information on the federal program: Subject: Special Education Cluster - Earmarking Federal Agency: Department of Education Federal Programs: Special Education Grants to States, Special Education Preschool Grants Assistance Listings Numbers: 84.027, 84.173 Federal Award Numbers: 20611-054-PN01, 20619-054-PN01, 21611-054-PN01, 21619-054-PN01 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Matching, Level of Effort, Earmarking Audit Findings: Significant Deficiency Condition: The School Corporation did not have internal controls in place to ensure that the Cooperative complied with the earmarking requirements. The Cooperative did not have adequate procedures in place to ensure that the required level of expenditures for non-public school students with disabilities was met for each member school. The Cooperative did not have effective internal controls to ensure non-public school expenditures were appropriately identified and reported. Context: The School Corporation is a member of the Wabash Miami Area Programs for Exceptional Children (Cooperative). During fiscal year 2021-2022 and 2022-2023, the Cooperative operated the special education programs and spent the federal money on behalf of all its members. As the grant agreements were between the Indiana Department of Education (IDOE) and each member school, the School Corporation was responsible for ensuring and providing oversight of the Cooperative. However, there was inadequate oversight performed by the School Corporation in order to ensure compliance with the Matching, Level of Effort, Earmarking compliance requirement. The Non-Public Proportionate Share expenditures for the 20611-054-PN01, 20619-054-PN01, 21611-054-PN01, and 21619-054-PN01 grant awards could not be verified for the individual member schools. The non-public school share funds for all member schools were comingled and the aggregate amount of expenditures was then allocated to the member schools on a percentage basis. These allocations were the amounts reported to IDOE. As such, we were unable to identify which expenditures were for each school in order to verify the minimum amount per the grant award was expended and properly reported to IDOE as required. The School Corporation’s minimum, nonpublic earmarking requirement for grant awards 20611-054-PN01 and 21611-054- PN01 was $1,643 and $7,941, respectively. The School Corporation did not have any minimum, nonpublic earmarking requirement for the 20619-054-PN01 and 21619-054-PN01 grant awards. The lack of internal controls and noncompliance were isolated to the 20611-054-PN01, 20619-054-PN01, 21611-054-PN01, and 21619-054-PN01 grant awards. Views of Responsible Officials and Corrective Action Plan: Management agrees with the finding. 1. Meet with LEA Superintendent, Director of Special Education, and Office Manager on January 16th, 2024 at 2:00 pm to review current procedure and brainstorm ideas. 2. Meet with IDOE Finance Specialist for clarification. Responsible Party and Timeline for Completion: Ann Higgins, WMAP Special Education Director, will oversee the corrective action plan and timeline for completion. The anticipated completion date is March 1, 2024.

View Audit 295563

Finding 380885 (2023-003)

Material Weakness 2023

Medora Community School Corporation

IN

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

Finding 2023-003 - ESSER III - Equipment and Real Property Management Audit Findings: Material Weakness, Other Matters Condition and Context: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement...

Finding 2023-003 - ESSER III - Equipment and Real Property Management Audit Findings: Material Weakness, Other Matters Condition and Context: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Equipment and Real Property Management compliance requirement. Additionally, the School Corporation did not complete a capital asset inventory every two years. Views of responsible officials and planned corrective action: Management concurs with the finding. Although Management maintains a Capital Asset schedule that lists the assets over the $5,000 threshold and includes documentation to verify said assets, a more conclusive addition will include serial numbers, identification numbers, source of funding, and other information in accordance with CFR 200.13 (d). The Corporation had not purchased a school bus with grant money in the past and was not aware that the additional information was required. The issue was never identified in prior audits. A Physical inventory will be taken effective July 2024. Responsible party overseeing corrective action plans and date for completion: Roger Bane, Superintendent Teresa Brewer, Treasurer Finding 2023-003 Effective June 2024

View Audit 295561

Finding 380877 (2023-002)

Material Weakness 2023

Medora Community School Corporation

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.303

Finding 2023-002 - ESSER I, II, III Audit Findings: Material Weakness Condition and Context: The school Corporation had not properly designed or implemented a system of internal controls, which would include appropriate segregation of duties, that would likely be effective in preventing, or detectin...

Finding 2023-002 - ESSER I, II, III Audit Findings: Material Weakness Condition and Context: The school Corporation had not properly designed or implemented a system of internal controls, which would include appropriate segregation of duties, that would likely be effective in preventing, or detecting and correcting noncompliance. The School Corporation was required to submit annual data reports to the Indiana Department of Education (IDOE) via JOTForm, a form/report builder. Data to be submitted included, but was not limited to, current period expenditures, prior period expenditures, and expenditures per activity. During the audit period the School Corporation submitted two ESSER I reports, two ESSER II reports, and two ESSER III reports, for a total of six reports. The annual data reports were compiled, prepared and submitted by the Superintendent without an oversight or review process in place to prevent or detect and correct errors. The lack of internal controls was a systemic issue which occurred throughout the audit period. Views of responsible officials and planned corrective action: Management concurs with the finding. Internal control plan is as follows: A. Superintendent approves payment of expenditures and approves reimbursement receipts. B. Treasurer pays invoices, requests reimbursements and records receipts. C. Superintendent uses reports provided by Treasurer to prepare annual data reports and submit to IDOE. D. Treasurer will review Data Report before submission. Responsible Party overseeing corrective action plans and date for completion: Roger Bane, Superintendent Teresa Brewer, Treasurer Finding 2023-002 Effective implementation March 2024

View Audit 295561

Finding 380875 (2023-003)

Significant Deficiency 2023

Housing Authority of the County of Jackson

IL

HUD Housing Programs Special Tests & Provisions Significant Deficiency

Auditee’s Response and Planned Corrective Action JCHA will secure depository agreements with each financial institution in which federal funds are deposited. Planned Implementation Date of Corrective Action: By February 6, 2024 Person Responsible for Corrective Action: Executive Director

View Audit 295560

Finding 380874 (2023-002)

Material Weakness 2023

Housing Authority of the County of Jackson

IL

Procurement, Suspension & Debarment

Auditee’s Response and Planned Corrective Action JCHA will implement and follow a procurement policy that follows HUD procurement regulations. In addition, the Authority will receive training to better understand HUD’s procurement requirements. Planned Implementation Date of Corrective Action: On or...

Auditee’s Response and Planned Corrective Action JCHA will implement and follow a procurement policy that follows HUD procurement regulations. In addition, the Authority will receive training to better understand HUD’s procurement requirements. Planned Implementation Date of Corrective Action: On or by June 30, 2024 Person Responsible for Corrective Action: Any staff with procurement authority

View Audit 295560

Finding 380873 (2023-005)

Significant Deficiency 2023

Utah Food Bank

UT

Procurement, Suspension & Debarment

Department of the Treasury, Passed through Utah Department of Workforce Services Federal Assistance Listing 21.027 Coronavirus State and Local Fiscal Recovery Funds Procurement, Suspension, and Debarment Significant Deficiency in Internal Control over Noncompliance Criteria: Appendix II of 2 CFR Par...

Department of the Treasury, Passed through Utah Department of Workforce Services Federal Assistance Listing 21.027 Coronavirus State and Local Fiscal Recovery Funds Procurement, Suspension, and Debarment Significant Deficiency in Internal Control over Noncompliance Criteria: Appendix II of 2 CFR Part 200 defines required contract terms that must be included in contracts with contractors and vendors funded by federal awards. Condition: The Organization did not include all the required terms in its contracts Cause: Internal controls and the Organization’s procurement policy did not require the terms to be included in the contracts. Effect: The contracts funded with federal awards and executed by the Organization did not comply with Appendix II of CFR Part 200 by including all the require terms. Questioned Costs: None reported. Context/Sampling: Nonstatistical sampling was used. Sample size was three of seven procurement transactions above the micro-purchase threshold and included contracts totaling $5,707,820 of federal awards. Repeat Finding: Yes, Finding 2022-002 Views of Responsible Officials: Management agrees with this finding.

View Audit 295553

Finding 380872 (2023-004)

Significant Deficiency 2023

Utah Food Bank

UT

Procurement, Suspension & Debarment

Department of the Treasury, Passed through Utah Department of Workforce Services Federal Assistance Listing 21.027 Coronavirus State and Local Fiscal Recovery Funds Procurement, Suspension, and Debarment Significant Deficiency in Internal Control over Compliance Criteria: Nonfederal entities are pro...

Department of the Treasury, Passed through Utah Department of Workforce Services Federal Assistance Listing 21.027 Coronavirus State and Local Fiscal Recovery Funds Procurement, Suspension, and Debarment Significant Deficiency in Internal Control over Compliance Criteria: Nonfederal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Condition: The Organization’s controls do not include documenting the procedure used to determine that contractors are not suspended, debarred, or otherwise excluded pursuant to 31 CFR 19.300 and retaining documentation thereof. Cause: The Organization searched SAM.gov to determine whether potential contractors or vendors were excluded; however, the Organization did not have internal controls in place to document the procedure performed to determined contractors or vendors are not suspended or debarred. Effect: The Organization is not able to demonstrate its compliance to auditors. Questioned Costs: None reported. Context/Sampling: Nonstatistical sampling was used. Sample size was three of seven procurement transactions above the micro-purchase threshold and included contract totaling $5,707,820 of federal awards. Repeat Finding from Prior Year(s): Yes, Finding 2022-002 Recommendation: We recommend the Organization implement internal controls to document review of potential contractors and vendors for suspension and debarment Views of Responsible Officials: Management agrees with this finding.

View Audit 295553

Finding 380871 (2023-003)

Material Weakness 2023

Utah Food Bank

UT

Procurement, Suspension & Debarment § 200.303 § 200.318

Department of the Treasury, Passed through Utah Department of Workforce Services Federal Assistance Listing 21.027 Coronavirus State and Local Fiscal Recovery Funds Procurement, Suspension, and Debarment Material Weakness in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes tha...

Department of the Treasury, Passed through Utah Department of Workforce Services Federal Assistance Listing 21.027 Coronavirus State and Local Fiscal Recovery Funds Procurement, Suspension, and Debarment Material Weakness in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award, including procurement, suspension, and debarment requirements. Condition: The Organization’s written procurement policies did not include all of the elements required by the Code of Federal Regulations 2 CFR 200.318-200. Cause: The Organization did not have internal controls in place to review the procurement policy and ensure it complies with federal requirements. Effect: The risk is increased that a procurement noncompliance could occur. Questioned Costs: None reported. Context/Sampling: Nonstatistical sampling was used. Sample size was three of seven procurement transactions above the micro-purchase threshold and included contracts totaling $5,707,820 of federal awards. Repeat Finding from Prior Year(s): Yes, Finding 2022-002 Recommendation: We recommend the Organization implement internal controls to review the procurement policy periodically to ensure it is consistent with federal requirements. Views of Responsible Officials: Management agrees with this finding.

View Audit 295553

Finding 380870 (2023-002)

Material Weakness 2023

Utah Food Bank

UT

Procurement, Suspension & Debarment § 200.303 § 200.318

Department of the Treasury, Passed through Utah Department of Workforce Services Federal Assistance Listing 21.027 Coronavirus State and Local Fiscal Recovery Funds Reporting Material Weakness in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish ...

Department of the Treasury, Passed through Utah Department of Workforce Services Federal Assistance Listing 21.027 Coronavirus State and Local Fiscal Recovery Funds Reporting Material Weakness in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition: The Organization’s internal controls over reporting did not include documentation of a review of quarterly reports submitted to the awarding agency. Cause: The Organization did not have internal controls in place to document review of the quarterly reports, including review of the amounts reported.Effect: The risk is increased that reported amounts could be misstated. Questioned Costs: None reported. Context/Sampling: Nonstatistical sampling was used. Sample size was three of the four quarterly reports and three of the nine monthly reports. Repeat Finding from Prior Year(s): Yes, Finding 2022-001. Recommendation: We recommend the Organization implement additional internal controls over review, approval, and monitoring of reporting requirements under federal awards. Views of Responsible Officials: Management agrees with this finding.

View Audit 295553

Finding 380866 (2023-003)

Significant Deficiency 2023

Springfield Technical Community College

MA

Questioned Costs Student Financial Aid

Corrective Action Plan The Student Financial Services department has undergone major process improvements over the previous fifteen months. The processes and procedures for the calculation and Return of Title IV funds have been reviewed and staff in charge of these functions have been trained. Train...

Corrective Action Plan The Student Financial Services department has undergone major process improvements over the previous fifteen months. The processes and procedures for the calculation and Return of Title IV funds have been reviewed and staff in charge of these functions have been trained. Training materials have been recorded and are easily accessible to personnel as needed. All Title IV calculations are reviewed prior to being processed and a schedule has been implemented to ensure that funds are returned in a timely manner. In addition, the department’s staffing levels have improved. Timeline for Implementation of Corrective Action Plan The corrective action plan was implemented as of October 1, 2023. Contact Person Samantha Plourd, Dean of Enrollment, Retention & Completion

View Audit 295544 Questioned Costs: $1

Finding 380865 (2023-002)

Significant Deficiency 2023

Springfield Technical Community College

MA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Corrective Action Plan The Student Financial Services department has undergone major process improvements over the previous fifteen months. The department now has a data dictionary that houses recorded trainings and written procedures on various processes that occur regularly, including the reportin...

Corrective Action Plan The Student Financial Services department has undergone major process improvements over the previous fifteen months. The department now has a data dictionary that houses recorded trainings and written procedures on various processes that occur regularly, including the reporting of rejected COD items. In addition, the department’s staffing levels have improved, and cross-training has been implemented to ensure COD reporting is conducted within the 15-day requirement. Timeline for Implementation of Corrective Action Plan The corrective action plan was implemented as of October 1, 2023. Contact Person Samantha Plourd, Dean of Enrollment, Retention & Completion

View Audit 295544

Finding 380864 (2023-001)

Significant Deficiency 2023

Springfield Technical Community College

MA

Reporting

Corrective Action Plan The College has corrected the error on the quarterly report for the quarter ended December 31, 2022. The corrected report was posted to the College’s website on February 28, 2024. The grant came to an end effective June 30, 2023 with the liquidation period concluding October 2...

Corrective Action Plan The College has corrected the error on the quarterly report for the quarter ended December 31, 2022. The corrected report was posted to the College’s website on February 28, 2024. The grant came to an end effective June 30, 2023 with the liquidation period concluding October 28, 2023. If there are any additional HEERF quarterly reporting requirements, a review will be completed to ensure that the information included within the report and on the College’s website agrees with the supporting documentation. Timeline for Implementation of Corrective Action Plan The quarterly report and the College’s website were corrected on February 28, 2024. Contact Person Jason Cohen, Senior Director of Finance and Budgets

View Audit 295544

Finding 380855 (2023-009)

Material Weakness 2023

Civica Nevada

NV

Procurement, Suspension & Debarment

Going forward, as part of the process of verifying suspension and debarment a screenshot will be saved as evidence of the process. Additionally, Academica Nevada, the School’s management company, is in the process of reviewing all existing policies and procedures to ensure clarity and compliance wit...

Going forward, as part of the process of verifying suspension and debarment a screenshot will be saved as evidence of the process. Additionally, Academica Nevada, the School’s management company, is in the process of reviewing all existing policies and procedures to ensure clarity and compliance with federal and state standards.Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2024

View Audit 295542

Finding 380853 (2023-008)

Material Weakness 2023

Civica Nevada

NV

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

Due to unexpected turnover, a secondary review was not performed to verify the preparation of the ESSER reporting. To strengthen the oversight of financial management of the School, Academica Nevada, the School’s management company, filled all open positions and realigned staff responsibilities to r...

Due to unexpected turnover, a secondary review was not performed to verify the preparation of the ESSER reporting. To strengthen the oversight of financial management of the School, Academica Nevada, the School’s management company, filled all open positions and realigned staff responsibilities to reduce individual workloads and provide additional oversight and review. In addition, a financial controller has been added to ensure that secondary reviews occur on all required filings and reconciliations.Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2024

View Audit 295542

Corrective Action Plans

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