Corrective Action Plans

Finding 376080 (2023-022)

Significant Deficiency 2023

VA

Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties § 200.303

Responsible Contact Person(s): Diane Carnohan, Chief Information Security Officer Corrective Action Planned: This finding was marked as FOIA Exempt (FOIAE) and as a result, the State Comptroller has determined that the resulting corrective actions are FOIAE under §2.2-3705.2 (9.) of the Code of Virg...

Responsible Contact Person(s): Diane Carnohan, Chief Information Security Officer Corrective Action Planned: This finding was marked as FOIA Exempt (FOIAE) and as a result, the State Comptroller has determined that the resulting corrective actions are FOIAE under §2.2-3705.2 (9.) of the Code of Virginia. Federal awarding agencies and pass-through entities, please see the Appendix titled “Applicable Management Contacts for Findings and Questioned Costs” to request the corrective action planned from the applicable entity. Estimated Completion Date: 12/31/2024

View Audit 295106

Finding 376077 (2023-015)

Significant Deficiency 2023

Commonwealth of Virginia

VA

Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties § 200.303

Responsible Contact Person(s): Kevin Platea, Chief Information Officer Corrective Action Planned: This finding was marked as FOIA Exempt (FOIAE) and as a result, the State Comptroller has determined that the resulting corrective actions are FOIAE under §2.2-3705.2 (9.) of the Code of Virginia. Fede...

Responsible Contact Person(s): Kevin Platea, Chief Information Officer Corrective Action Planned: This finding was marked as FOIA Exempt (FOIAE) and as a result, the State Comptroller has determined that the resulting corrective actions are FOIAE under §2.2-3705.2 (9.) of the Code of Virginia. Federal awarding agencies and pass-through entities, please see the Appendix titled “Applicable Management Contacts for Findings and Questioned Costs” to request the corrective action planned from the applicable entity. Estimated Completion Date: 12/31/2024

View Audit 295106

Finding 376074 (2023-014)

Significant Deficiency 2023

Commonwealth of Virginia

VA

Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties § 200.303

Responsible Contact Person(s): Barry Davis, Chief Information Security Officer and Director of Information Security & Risk Management Kevin Platea, Chief Information Officer Corrective Action Planned: To improve the governance structure of the agency, ISRM Division Leadership is working with a vendo...

Responsible Contact Person(s): Barry Davis, Chief Information Security Officer and Director of Information Security & Risk Management Kevin Platea, Chief Information Officer Corrective Action Planned: To improve the governance structure of the agency, ISRM Division Leadership is working with a vendor to address the division’s responsibility around defining and communicating the Security and Risk Management program. The goal is to educate the agency System Owners, Data Owners, System Administrators, System User, and Data Custodians as to their roles and responsibilities in managing risk associated with agency data and systems. The Division of ISRM will deliver System Owner training to the Agency Executive Team in April in support of the Commonwealth’s requirement that System Owner’s manage risks associated with their systems. This training will also highlight the importance of Configuration Management and Software and Service Acquisition. The Division of ISRM will also construct and offer training on Configuration Management and Software and Service Acquisition to whichever resources the Agency identifies to own such related processes. The training will be ready to be provided no later than August 1, 2023. Estimated Completion Date: 12/31/2023

View Audit 295106

Finding 376071 (2023-010)

Material Weakness 2023

Commonwealth of Virginia

VA

Subrecipient Monitoring Material Weakness Internal Control / Segregation of Duties § 200.303

Responsible Contact Person(s): Steve Hanoka, Chief Information Security Officer Corrective Action Planned: Policies are reviewed and signed. Procedures are in progress, to be followed by implementation. DMAS wants to meet with the APA and VITA to discuss Pen Test and vulnerability scan processes. ...

Responsible Contact Person(s): Steve Hanoka, Chief Information Security Officer Corrective Action Planned: Policies are reviewed and signed. Procedures are in progress, to be followed by implementation. DMAS wants to meet with the APA and VITA to discuss Pen Test and vulnerability scan processes. Completion of System Security Plans (SSPs) are about 50% complete, with 6 SSPs complete, 3 under review, 1 in draft and 7 to schedule. A program management policy/standard has been written and is under review. Estimated Completion Date: 4/1/2024

View Audit 295106

Finding 376070 (2023-002)

Material Weakness 2023

New Madrid County Human Resources Council Community Partnership

MO

Procurement, Suspension & Debarment Subrecipient Monitoring

Name of Contact Person: Tonya Vannasdall, Director. Recommendation: We recommend the Council verify a vendor's status by checking the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000. Corrective Action: The Co...

Name of Contact Person: Tonya Vannasdall, Director. Recommendation: We recommend the Council verify a vendor's status by checking the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000. Corrective Action: The Council will verify all vendors' status using the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000. Proposed Completion Date: Immediately.

View Audit 295093

Finding 376069 (2023-002)

Material Weakness 2023

Global Community Charter School

NY

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

We are in agreement with the finding. GCCS management will retain documentation to support proper operation of internal controls and compliance with applicable Federal statutes, regulations, Wage Rate Requirements, and other terms and conditions of awards received. By the November 2023 board meeting...

We are in agreement with the finding. GCCS management will retain documentation to support proper operation of internal controls and compliance with applicable Federal statutes, regulations, Wage Rate Requirements, and other terms and conditions of awards received. By the November 2023 board meeting, we will adopt an updated fiscal policy & procedures manual with more explicit language regarding procurement & expenditure requirements for federal funding of capital items.

View Audit 295090

Finding 376063 (2023-004)

Material Weakness 2023

Batesville Community School Corporation

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.303

FINDING 2023-004 Finding Subject: COVID-19 - Education Stabilization Fund – Reporting Summary of Finding: Reports were not reviewed by someone other than the preparer Contact Person Responsible for Corrective Action: Todd Nobbe Contact Phone Number: 812-934-2194 Views of Responsible Official: We con...

FINDING 2023-004 Finding Subject: COVID-19 - Education Stabilization Fund – Reporting Summary of Finding: Reports were not reviewed by someone other than the preparer Contact Person Responsible for Corrective Action: Todd Nobbe Contact Phone Number: 812-934-2194 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The school corporation will establish a proper system for internal controls and develop procedure to ensure report are review by someone other than the preparer. Completion Date: Immediately 2/26/2024

View Audit 295088

Finding 376058 (2023-003)

Material Weakness 2023

Batesville Community School Corporation

IN

Matching / Level of Effort / Earmarking Subrecipient Monitoring Special Tests & Provisions § 200.303 § 200.334

FINDING 2023-003 Finding Subject: COVID-19 - Education Stabilization Fund – Special Tests and Provisions – Wage Rate Requirements Summary of Finding: Weekly payroll reports were not reviewed by the unit for compliance with Davis-Bacon Act Contact Person Responsible for Corrective Action: Todd Nobbe ...

FINDING 2023-003 Finding Subject: COVID-19 - Education Stabilization Fund – Special Tests and Provisions – Wage Rate Requirements Summary of Finding: Weekly payroll reports were not reviewed by the unit for compliance with Davis-Bacon Act Contact Person Responsible for Corrective Action: Todd Nobbe Contact Phone Number: 812-934-2194 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Management will request and review weekly wage reports for all Davis-Bacon Act projects. Documents will be review and signed off by the Director of Operation and kept for audit. Completion Date: Immediately 2/26/2024

View Audit 295088

Finding 376055 (2023-002)

Material Weakness 2023

Batesville Community School Corporation

IN

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403 § 200.430

FINDING 2023-002 Finding Subject: COVID-19 - Education Stabilization Fund – Allowable Cost/Cost Principles Summary of Finding: Time and Effort logs were not maintained for grant Contact Person Responsible for Corrective Action: Todd Nobbe Contact Phone Number: 812-934-2194 Views of Responsible Offic...

FINDING 2023-002 Finding Subject: COVID-19 - Education Stabilization Fund – Allowable Cost/Cost Principles Summary of Finding: Time and Effort logs were not maintained for grant Contact Person Responsible for Corrective Action: Todd Nobbe Contact Phone Number: 812-934-2194 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Corporation will have the individuals paid by this grant complete time and effort documentation for the grant. Documentation will be kept for the audit. Completion Date: Immediately 2/26/2024

View Audit 295088 Questioned Costs: $1

Finding 376054 (2023-001)

Significant Deficiency 2023

Mental Health America of Northern Kentucky and Southwest Ohio

OH

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.300 § 200.400

Re: Single Audit Corrective Action Plan for the Fiscal Year Ended June 30, 2023 AUDIT FINDINGS Finding Reference Number: 2023-001 Description of Finding: No Written Policies, Procedures, or Standards of Conduct Relative to Federal Awards. Statement of Concurrence or Nonconcurrence: Mental Health...

Re: Single Audit Corrective Action Plan for the Fiscal Year Ended June 30, 2023 AUDIT FINDINGS Finding Reference Number: 2023-001 Description of Finding: No Written Policies, Procedures, or Standards of Conduct Relative to Federal Awards. Statement of Concurrence or Nonconcurrence: Mental Health America, Northern Kentucky and Southwest Ohio agrees with the audit finding. Corrective Action: Mental Health America, Northern Kentucky and Southwest Ohio will prepare written procedures governing the expenditures of Federal Funds. Name of Contact Person:Elizabeth Atwell, Executive Director eatwell@mhankyswoh.org (513)721-2910 Projected Completion Date: On or before June 30, 2024

View Audit 295087

Finding 376051 (2023-003)

None 2023

Rahway School District

NJ

Appropriate action will be taken to ensure that net cash resources of the Food Service Fund do not exceed (3) months average expenditures.

View Audit 295080

Finding 376049 (2023-004)

Material Weakness 2023

Crown Point Community School Corporation

IN

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

FINDING 2023-004 Finding Subject: COVID-19 - Education Stabilization Fund - Special Tests and Provisions - Wage Rate Requirements Summary of Finding: The School Corporation had not designed, nor implemented a system of internal control to ensure that construction contracts in excess of $2,000 paid f...

FINDING 2023-004 Finding Subject: COVID-19 - Education Stabilization Fund - Special Tests and Provisions - Wage Rate Requirements Summary of Finding: The School Corporation had not designed, nor implemented a system of internal control to ensure that construction contracts in excess of $2,000 paid from federal grant funds included a prevailing wage rate clause. One construction contract, totaling $35,000 was paid from the Education Stabilization Fund grant funds during the audit period. The single contract was tested. It was noted that the contract did not contain the required prevailing wage rate clause. Certified payrolls were not obtained until after the School Corporation was issued an ESSER Construction Monitoring Report in late 2023. It is recommended that the School Corporation's management establish a system of internal controls and include the wage rate requirement clause in construction contracts. In addition, certified payrolls should be obtained as required. Contact Person Responsible for Corrective Action: James H. Hardman Contact Phone Number and Email Address: 219-663-3371 jhardman@cps.k12.in.us Views of Responsible Officials: The management of the Crown Point Community School Corporation concurs with the finding. Description of Corrective Action Plan: The management of the Crown Point Community School Corporation will establish a system of internal controls and include the wage rate requirement clause in construction contracts. In addition, certified payrolls will be obtained as required. Anticipated Completion Date: February 20, 2024

View Audit 295075

Finding 376047 (2023-003)

Material Weakness 2023

Crown Point Community School Corporation

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

FINDING 2023-003 Finding Subject: Title I Grants to Local Educational Agencies Special Tests and Provisions – Assessment System Security Summary of Finding: A sample of 40 employees were tested from the school’s roster and ten did not have a signed agreement indicating training was received. There w...

FINDING 2023-003 Finding Subject: Title I Grants to Local Educational Agencies Special Tests and Provisions – Assessment System Security Summary of Finding: A sample of 40 employees were tested from the school’s roster and ten did not have a signed agreement indicating training was received. There was no process to ensure that all employees required to be trained received the training and submitted the Assessment System Security Agreement. It is recommended that the School Corporation's management establish a system of internal controls. Contact Person Responsible for Corrective Action: James H. Hardman Contact Phone Number and Email Address: 219-663-3371 jhardman@cps.k12.in.us Views of Responsible Officials: The management of the Crown Point Community School Corporation concurs with the finding. Description of Corrective Action Plan: The management of the Crown Point Community School Corporation will establish a system of internal controls to ensure all employees required to be trained receive the training and submit the Assessment System Security Agreement. Anticipated Completion Date: February 20, 2024

View Audit 295075

Finding 376045 (2023-002)

Material Weakness 2023

Crown Point Community School Corporation

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.303

FINDING 2023-002 Finding Subject: Title I Grants to Local Educational Agencies - Reporting Summary of Finding: The School Corporation had established a system of internal controls over the Final Expenditure report for Title I. However, the internal control process was not documented. It is recommend...

FINDING 2023-002 Finding Subject: Title I Grants to Local Educational Agencies - Reporting Summary of Finding: The School Corporation had established a system of internal controls over the Final Expenditure report for Title I. However, the internal control process was not documented. It is recommended that the School Corporation's management establish a system of internal controls. Contact Person Responsible for Corrective Action: James H. Hardman Contact Phone Number and Email Address: 219-663-3371 jhardman@cps.k12.in.us Views of Responsible Officials: The management of the Crown Point Community School Corporation concurs with the finding. Description of Corrective Action Plan: The management of the Crown Point Community School Corporation will establish a system of internal controls consisting of policies and procedures. Anticipated Completion Date: April 5, 2024

View Audit 295075

Finding 376044 (2023-002)

Significant Deficiency 2023

Massachusetts Bay Community College

MA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Finding number: 2023-002 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Clusters AL #’s: 84.268 Award year: 2023 Corrective Action Plan: The College will be looking at making some business process changes to review files submitted to ...

Finding number: 2023-002 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Clusters AL #’s: 84.268 Award year: 2023 Corrective Action Plan: The College will be looking at making some business process changes to review files submitted to NSC(National Student Clearing House) and NSLDS (National Student Loan Data Service) on a monthly basis and perform monthly reconciliation between responsible offices to ensure students are accurately reported to ED/NSLDS. This new implementation will allow the College/Office to better verify each student’s enrollment status visibility of reporting issues in the future. Timeline for Implementation of Corrective Action Plan: This new procedure was implemented starting with the Fall 2023 semester and beyond. Contact Person Alex Jean-Jacques Director of Financial Aid of Operations

View Audit 295071

Finding 376043 (2023-002)

Significant Deficiency 2023

Housing Authority of the City of York

SC

HUD Housing Programs Significant Deficiency Special Tests & Provisions

2023-002 Special Tests and Provisions – Income Targeting Program: U.S. Department of HUD: Section 8 Housing Choice Vouchers (CFDA 14.871) Type of Finding: Significant Deficiency in Internal Control and Other Matter to be Reported Under the Uniform Guidance This is a repeat finding of 2022-0...

2023-002 Special Tests and Provisions – Income Targeting Program: U.S. Department of HUD: Section 8 Housing Choice Vouchers (CFDA 14.871) Type of Finding: Significant Deficiency in Internal Control and Other Matter to be Reported Under the Uniform Guidance This is a repeat finding of 2022-002 from June 30, 2022 (initially reported June 30, 2021) Statement of Condition The Authority did not have adequate controls over income targeting to assure that the Authority is in compliance with this requirement. During our testing, we noted that tenants with incomes that were extremely low accounted for approximately 70% of new admissions during the fiscal year, which is below the minimum required percentage of 75%. Recommendation We recommend the Authority assure that at least 75% of new admissions be in the extremely low-income bracket. This should be monitored throughout the year. The Authority can also select applicants on the waiting list who are extremely low income by bypassing others on the list that don’t meet the requirement and documenting that the person was selected ahead of others to be able to meet the requirement Action Taken: We concur with this finding. We will closely monitor new admissions and focus on applicants on the waiting list who meet the criteria as extremely low income so that the 75% requirement is met. Our lease rate has been decreasing due to a decrease in availability in our area. We have been issuing vouchers every month and have little to no wait on our waiting list. We are also accepting applications every week. We have been unable to exclude persons due to the extremely low-income bracket requirement because we are trying to increase the overall utilization in our voucher program. We have submitted a request to HUD to allow an exception to the income targeting rule and are currently awaiting a response. Effective Date: February 29, 2024 Contact Information Jenny Hammond, Executive Director Housing Authority of the City of York 221 California Street York, SC 29745 (803) 684-7359

View Audit 295068

Finding 376042 (2023-001)

Significant Deficiency 2023

Housing Authority of the City of York

SC

HUD Housing Programs Eligibility Significant Deficiency

Finding No. 2023-001 Eligibility – Tenant Files Program: U.S. Department of HUD: Section 8 Housing Choice Vouchers (CFDA 14.871) Type of Finding: Significant Deficiency in Internal Control and Other Matter to be Reported Under the Uniform Guidance This is a repeat finding of 2022-001...

Finding No. 2023-001 Eligibility – Tenant Files Program: U.S. Department of HUD: Section 8 Housing Choice Vouchers (CFDA 14.871) Type of Finding: Significant Deficiency in Internal Control and Other Matter to be Reported Under the Uniform Guidance This is a repeat finding of 2022-001 from June 30, 2022 (initially reported June 30, 2021) Statement of Condition Out of a total tenant population of approximately 194 vouchers, 20 files were selected for testing. Exceptions were noted as follows: • 1 file where a math error on zero-income calculation resulted in an increase in HAP rent from $709 to $712. • 1 file where a math error on zero-income calculation resulted in a decrease in HAP rent from $961 to $912. • 1 file where social security income was calculated using 2022 amounts despite move-in date in February 2023. As a result, HAP rent decreased from $561 to $546. • 1 file where social security income was calculated using 2022 amounts despite annual re-exam in February 2023. As a result, HAP rent decreased from $709 to $687. In addition to the above, during our new admissions testing (5 tested out of 44 new admissions) we noted the following: • 1 file that did not contain a signed lease agreement. Recommendation The Authority should correct the deficiencies noted in the tested files and utilize an ongoing quality control review process on the entire tenant population to ensure proper compliance with the requirements related to tenant eligibility. Ongoing staff training and timely management reviews should be utilized to ensure staff is aware of acceptable procedures. In addition, the Authority should review staffing levels, skill sets and case load. Action Taken We concur with this finding and have implemented various controls. A tenant file and unit quality control procedure has been developed and implemented.

View Audit 295068

Finding 376040 (2023-001)

Significant Deficiency 2023

Grand Rapids Community College

MI

Subrecipient Monitoring § 200.1 § 200.332 § 200.414

Condition: The College did not have a control system in place to monitor performance measures as outlined in the subrecipient and grant agreements. The College was also not completing any site visits of the subrecipients or requiring annual financial reporting be submitted. Planned Corrective Acti...

Condition: The College did not have a control system in place to monitor performance measures as outlined in the subrecipient and grant agreements. The College was also not completing any site visits of the subrecipients or requiring annual financial reporting be submitted. Planned Corrective Action: Below are three items implemented to address the subrecipient monitoring requirement: 1. To address the finding of noncompliant subrecipient agreements, Grand Rapids Community College has implemented a new Grants Administration Guide. This guide can be found on the Grand Rapids Community College website. 2. To address the finding of lack of progress monitoring, subrecipient partners have been given monthly metric reports which include planned vs actual outcomes as a means of outlining their progress. The reports also include historical data for each category. This information is broken down by month and to be reviewed with subrecipients on a bi-weekly basis. This bi-weekly monitoring will provide oversight and help manage performance. Each grant partner will submit quarterly outreach plans that will be balanced against planned vs actual outcomes. These outreach plans will consist of detailed information highlighting the purpose of the event, target audiences, and updates from previous events. 3. To address the finding of lack of subrecipient monitoring, Grand Rapids Community College has scheduled formal site visits with subrecipients. Within the meetings they will discuss the following topics: Narrative Visit Overview, Financial Status Discussions, Metrics Verification, Narrative Overview, Participant Records and Revenue and Evaluation. Contact person responsible for corrective action: C. Dennis Triggs II- Program. Manager – One Workforce Grant. Anticipated Completion Date: 7/31/2023

View Audit 295065

Finding 376036 (2023-002)

Significant Deficiency 2023

Grand Rapids Community College

MI

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking

Condition: The College did not have a control in place to ensure all returns of Title IV refunds were reviewed. As a result, certain student Title IV refund calculations were not correctly calculated and returned.. Planned Corrective Action: • GRCC updated its R2T4 procedure document to highlight t...

Condition: The College did not have a control in place to ensure all returns of Title IV refunds were reviewed. As a result, certain student Title IV refund calculations were not correctly calculated and returned.. Planned Corrective Action: • GRCC updated its R2T4 procedure document to highlight the steps needed to be taken so that bookstore charges are handled correctly in the R2T4 calculation. • GRCC provided updated training to the current employees who handle the R2T4 process. • GRCC reviewed all of the R2T4s in which students had bookstore charges. The results were as follows: oTotal number of students: -Fall -- 103 students reviewed; 61 corrections made -Winter -- 83 students reviewed; 5 corrections made o Total amount of adjustments: -Fall = $13,372 -Winter = $1,362 • GRCC reviewed all unofficial withdrawals during fiscal year 2023 adn matched them with R2T4's where required. Once correction was made for $558. This is the same error noted in teh finding. • During the 2023-2024 year (fiscal year 2024), GRCC is performing a 100% review of the R2T4s that have bookstore charges. While performing the review of the bookstore charges, we are reviewing the entire R2T4, not only whether bookstore charges are correctly included. By doing so, we can ensure that the entire process is performed accurately. • Additionally, GRCC will be conducting R2T4 training each semester by way of ensuring that staff who perform the calculations understand the process and the specific steps needed to complete the calculations. Contact person responsible for corrective action: David DeBoer, Executive Director of Financial Aid Anticipated Completion Date: 12/02/2023

View Audit 295065 Questioned Costs: $1

Finding 376021 (2023-002)

Significant Deficiency 2023

Readyct, Inc.

CT

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency § 200.414

2023-002 Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: We recommend that the Organization review and follow the indirect cost rate guidance set out at 2 CFR section 200.414 within Uniform Guidance. Explanation of disagreement with audit finding: ...

2023-002 Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: We recommend that the Organization review and follow the indirect cost rate guidance set out at 2 CFR section 200.414 within Uniform Guidance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management is in the process of updating it’s calculation of indirect costs to be in compliance with the indirect cost rate guidance set out at 2 CFR section 200.414 within Uniform Guidance. Name of the contact person responsible for corrective action: Shannon Marimón Planned completion date for corrective action plan: February 29, 2024

View Audit 295043 Questioned Costs: $1

Finding 376019 (2023-001)

Significant Deficiency 2023

Readyct, Inc.

CT

Procurement, Suspension & Debarment Significant Deficiency Internal Control / Segregation of Duties § 200.318 § 200.326

2023-001 Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: We recommend that the Organization review its procurement and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 through 200.326. Explanation of disagreem...

2023-001 Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: We recommend that the Organization review its procurement and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 through 200.326. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management is in the process of enhancing the federal procurement policy to include sections 200.318 through 200.326. Name of the contact person responsible for corrective action: Shannon Marimón Planned completion date for corrective action plan: February 29, 2024

View Audit 295043

Finding 376018 (2023-001)

Significant Deficiency 2023

Gwynedd Mercy University

PA

Student Financial Aid Reporting Significant Deficiency

Finding 2023-001- Enrollment Reporting Recommendation: It is recommended that the University review policies and procedures in place to resolve reporting issues in a timely manner to facilitate compliance with Title IV regulations. Action Taken: Each error was corrected within the system. Going forw...

Finding 2023-001- Enrollment Reporting Recommendation: It is recommended that the University review policies and procedures in place to resolve reporting issues in a timely manner to facilitate compliance with Title IV regulations. Action Taken: Each error was corrected within the system. Going forward, the reports submitted to NSLDS will be closely reviewed to ensure effective dates for student changes are appropriately reported. In addition, the registrar has updated their process notes which are used each time they pull the report. Responsible Individual for Corrective Action: Registrar - Joanna Raudenbush Anticipated Completion Date: December 31, 2023

View Audit 295042

Finding 376015 (2023-001)

None 2023

Hiram College

OH

Reporting § 200.329

Corrective Actions Taken or Planned: Management will make necessary revisions to previous reporting. Management will complete and file all past due quarterly and annual reports accurately and in compliance with all HEERF reporting requirements. The fiscal year 2024 annual report will be filed in a t...

Corrective Actions Taken or Planned: Management will make necessary revisions to previous reporting. Management will complete and file all past due quarterly and annual reports accurately and in compliance with all HEERF reporting requirements. The fiscal year 2024 annual report will be filed in a timely manner. Anticipated Completion Date: March 31, 2024 Responsible Contact Person: Jacalyn Kovach, AVP Finance/Controller

View Audit 295035

Finding 376011 (2023-003)

Material Weakness 2023

Fayette County School Corporation

IN

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

FINDING 2023 003 Finding Subject: Material Weakness and Modified Opinion COVID 19 Education Stabilization Fund Special tests and provisions regarding wage rate requirements. Summary of Finding: FCSC was not in compliance with the Davis Bacon Act, which requires contractors and subcontractors to su...

FINDING 2023 003 Finding Subject: Material Weakness and Modified Opinion COVID 19 Education Stabilization Fund Special tests and provisions regarding wage rate requirements. Summary of Finding: FCSC was not in compliance with the Davis Bacon Act, which requires contractors and subcontractors to supply payroll/wage rate information to the contractee if the services provided exceed $2,000.00 and are paid with federal funds. Contact Person Responsible for Corrective Action: Randy Harris Contact Phone Number and Email Address: (765) 825 2178 rharris@fayette.k12.in.us Views of Responsible Officials: We concur with this finding. Description of Corrective Action Plan: We have learned from our error. Going forward, FCSC will be more diligent about understanding the parameters of grant guidelines and reporting. If we have any future contracts that are in excess of $2,000.00 and are to be paid with federal monies, FCSC will be sure to obtain the wage records from the contractor. We can note in the bid request that Davis Bacon rules apply. Anticipated Completion Date: A new procedure is in place effective February 2024.

View Audit 295033

Finding 376004 (2023-004)

Material Weakness 2023

Fayette County School Corporation

IN

School Nutrition Programs Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303

FINDING 2023 004 Finding Subject: Child Nutrition Cluster Allowable and Non allowable Activities and Costs Summary of Finding: Material Weakness FCSC did not have a review process in place to ensure that food service program funds were being used for allowable activities and allowable costs. Conta...

FINDING 2023 004 Finding Subject: Child Nutrition Cluster Allowable and Non allowable Activities and Costs Summary of Finding: Material Weakness FCSC did not have a review process in place to ensure that food service program funds were being used for allowable activities and allowable costs. Contact Person Responsible for Corrective Action: Tina Smith Contact Phone Number and Email Address: (765) 825 2178 tlsmith@fayette.k12.in.us Views of Responsible Officials: We concur with this finding. However, it has never been a past practice to audit the costs and activities of the food service program. This has been a recent change in audit requirements that began with the beginning of this audit period. Description of Corrective Action Plan: The Deputy Treasurer will randomly and periodically request receipts from the food service director in order to conduct a mini audit to ensure that all costs and activities are, in fact, allowable. Anticipated Completion Date: A new procedure is in place effective February 2024. The documented oversight will be available and provided for review with the 2025 audit.

View Audit 295033

Corrective Action Plans

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