Corrective Action Plans

Finding 375645 (2023-001)

None 2023

WA

HUD Housing Programs Eligibility Reporting

Finding 2023-001: Section 202 Supportive Housing for the Elderly, Capital Advance and Project Rental Assistance Contract, ALN 14.157 Anticipated Completion Date: September 30, 2024 Recommendation: It was recommended Sessions Village 202 obtain the missing signed documents if the tenant still re...

Finding 2023-001: Section 202 Supportive Housing for the Elderly, Capital Advance and Project Rental Assistance Contract, ALN 14.157 Anticipated Completion Date: September 30, 2024 Recommendation: It was recommended Sessions Village 202 obtain the missing signed documents if the tenant still resides at the project. In addition, it was recommended Sessions Village 202 review all tenant files to ensure all other records are complete. Also, it was recommended staff involved in the tenant move-in process review the requirements and revise their current process and procedures as needed to ensure the appropriate forms are completed correctly and kept in the tenant files going forward. Additional controls could include completing a checklist of required signed forms obtained during the move-in process. Action Taken: The first tenant listed above no longer resides at the project and a signed HUD model lease cannot be obtained. On November 7, 2023, the Property Manager at Sessions Village 202 obtained the missing signed documents for the second tenant listed above. The Property Manager at Sessions Village 202 will review the process and procedures in place, and implement controls to ensure the appropriate forms are completed correctly and kept in the tenant files going forward.

View Audit 294725

Finding 375644 (2023-003)

None 2023

Cheney Care Community

WA

HUD Housing Programs Reporting Matching / Level of Effort / Earmarking

Finding 2023-003: Section 232 Loan – Mortgage Insurance Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities Loan, ALN 14.129 Anticipated Completion Date: December 31, 2023 Recommendation: It was recommended management of Cheney Care Community review ...

Finding 2023-003: Section 232 Loan – Mortgage Insurance Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities Loan, ALN 14.129 Anticipated Completion Date: December 31, 2023 Recommendation: It was recommended management of Cheney Care Community review their internal controls over the cash and implement a policy to monitor the bank ratings quarterly for the financial institutions the project holds funds at. Action Taken: Cheney Care Community will review and update their policies and procedures to ensure the bank ratings for the financial institutions are monitored on a quarterly basis and the documentation is maintained.

View Audit 294723

Finding 375643 (2023-002)

None 2023

Cheney Care Community

WA

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Procurement, Suspension & Debarment § 200.302 § 200.303

Finding 2023-002: Section 232 Loan – Mortgage Insurance Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities Loan, ALN 14.129 Anticipated Completion Date: September 30, 2024 Recommendation: It was recommended management of Cheney Care Community review...

Finding 2023-002: Section 232 Loan – Mortgage Insurance Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities Loan, ALN 14.129 Anticipated Completion Date: September 30, 2024 Recommendation: It was recommended management of Cheney Care Community review their internal controls over the cash disbursement process with the necessary individuals involved in the process to ensure the implementation of general ledger account coding on cash disbursements is consistently performed going forward. Action Taken: The Executive Director and A/P Clerk agreed upon using certain general ledger account codes consistently for similar purchases from the same vendor. In Cheney Care Community’s accounting system, these agreed upon general ledger account codes have been pre-set as a default for certain vendors. When invoices are received that should be appropriately coded to this default general ledger account code, errors of not documenting the general ledger account code on the invoice are periodically made. Cheney Care Community will consistently perform the general ledger account coding internal control procedures on invoices going forward.

View Audit 294723

Finding 375642 (2023-001)

Material Weakness 2023

Cheney Care Community

WA

HUD Housing Programs Reporting Subrecipient Monitoring

Finding 2023-001: Section 232 Loan – Mortgage Insurance Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities Loan, ALN 14.129 Anticipated Completion Date: September 30, 2024 Recommendation: It was recommended management of Cheney Care Community review...

Finding 2023-001: Section 232 Loan – Mortgage Insurance Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities Loan, ALN 14.129 Anticipated Completion Date: September 30, 2024 Recommendation: It was recommended management of Cheney Care Community review their internal controls over the financial reporting and close processes to determine whether additional controls over the preparation of the final trial balances and related schedules can be implemented to provide reasonable assurance that financial statements are prepared in accordance with U.S. GAAP. Action Taken: Cheney Care Community will review their internal controls over the financial reporting and close processes to determine whether additional controls need to be implemented going forward.

View Audit 294723

Finding 375641 (2023-002)

Significant Deficiency 2023

Fielding Graduate University

CA

Reporting Matching / Level of Effort / Earmarking § 200.328 § 200.329

Condition: For the annual report covering January 1, 2022 through December 31, 2022, the indirect cost recovery/facility and administrative costs charged on the grants of the section (a)(1) institutional portion were incorrect based on supporting documentation provided by the University. In addition...

Condition: For the annual report covering January 1, 2022 through December 31, 2022, the indirect cost recovery/facility and administrative costs charged on the grants of the section (a)(1) institutional portion were incorrect based on supporting documentation provided by the University. In addition, for the fourth quarter 2022 (quarter ending December 31, 2022) and the first quarter 2023 (quarter ending March 31, 2023) institutional portion reports, the University reported the full amount of section (a)(1) student portion of HEERF awarded to the University on the section (a)(3) line instead of the section (a)(1) student funds awarded line, when the amount on the section (a)(3) line should have been the total Fund for the Improvement of Postsecondary Education (FIPSE) funding awarded to the University. Also, the first quarter 2023 (quarter ending March 31, 2023) institutional portion report was submitted to the Department of Education and uploaded to the University's website more than 10 days after the end of the quarter. Corrective Action: The University has updated their procedure for preparing and reviewing the required reports and has established a team from the finance department to discuss issues that arise. The team will handle the identified discrepancies through their resolution. The team will meet at least monthly, and as requested by the Senior Accountant of Grants or the Director of Finance and Accounting (DFA). The team is receiving training on procedures, guidelines, and terminology to ensure accuracy on completed reports to ensure compliance. The updated procedure is that the Senior Accountant of Grants will prepare the quarterly and annual reports based on data provided in the accounting system and from the Office of Financial Aid and assure that the reported data ties to the University’s records. The completed reports will be reviewed by the Director of Finance and Accounting. When needed, the finance team will meet to handle apparent discrepancies. Approved reports will be returned by the DFA to the Senior Accountant who will then post the reports for public viewing and submit a copy to the funder. Person Responsible For Corrective Action: Cedric Lewis, Director of Finance & Accounting Anticipated Completion Date: March 31, 2024

View Audit 294714

Finding 375640 (2023-001)

Significant Deficiency 2023

Fielding Graduate University

CA

Subrecipient Monitoring Student Financial Aid Eligibility

Condition: The University has not designated a Qualified Individual responsible for implementing and monitoring the University's information security program, nor does the University have a written information security program that addresses the six required minimum elements as required by the Gramm...

Condition: The University has not designated a Qualified Individual responsible for implementing and monitoring the University's information security program, nor does the University have a written information security program that addresses the six required minimum elements as required by the Gramm‐Leach Bliley Act (GLBA). Corrective Action: At the time that we replied to the question, our former Qualified Individual responsible for implementing and monitoring the Institution's information security program had left the organization a month previously. Upon reflecting on the significance of this position, I have elevated this role to a higher priority in the organization and named Darrin Burns, Director of ERP and IT, as Fielding’s Qualified Individual. In collaboration with Darrin and CIO Solutions, our MSP, we will draft the written information security program using the cybersecurity assessment results and recommendations as a starting point. In addition, we will ensure that the final document will include all six required minimum elements per Title IV regulations (16 CFR 314). Person Responsible For Corrective Action: Darrin Burns, Director of IT and ERP Anticipated Completion Date: December 31, 2024

View Audit 294714

Finding 375638 (2023-003)

Material Weakness 2023

McAlester Housing Authority

OK

HUD Housing Programs Reporting Internal Control / Segregation of Duties

Corrective Action Plan Finding: Finding 2023-003-Section III Summary Report Not on File-Reporting Condition: Federal regulations require that the Authority update its inventory of equipment and Office Equipment at least every two years. Corrective Action Planned We will comply with the audito...

Corrective Action Plan Finding: Finding 2023-003-Section III Summary Report Not on File-Reporting Condition: Federal regulations require that the Authority update its inventory of equipment and Office Equipment at least every two years. Corrective Action Planned We will comply with the auditor’s recommendation. Person responsible for corrective action: Skipton Evans, Executive Director Telephone: (918) 423-3345 McAlester Housing Authority Fax: (918) 426-3064 520 W. Kiowa McAlester, OK 74501 Anticipated Completion Date- June 30, 2024

View Audit 294710

Finding 375637 (2023-002)

Material Weakness 2023

McAlester Housing Authority

OK

Equipment & Real Property Management

Corrective Action Plan Finding: Finding 2023-002-Inventory of Maintenance Equipment and Office Furniture Should Be Updated-Special Tests Condition: A Section III Summary Report is required to be prepared annually. Currently it is not required to be sent to HUD. However, it is supposed to be avail...

Corrective Action Plan Finding: Finding 2023-002-Inventory of Maintenance Equipment and Office Furniture Should Be Updated-Special Tests Condition: A Section III Summary Report is required to be prepared annually. Currently it is not required to be sent to HUD. However, it is supposed to be available for third party review. Corrective Action Planned We will comply with the auditor’s recommendation. Person responsible for corrective action: Skipton Evans, Executive Director Telephone: (918) 423-3345 McAlester Housing Authority Fax: (918) 426-3064 520 W. Kiowa McAlester, OK 74501 Anticipated Completion Date- June 30, 2024

View Audit 294710

Finding 375636 (2023-001)

Material Weakness 2023

McAlester Housing Authority

OK

Procurement, Suspension & Debarment

Corrective Action Plan Finding: Finding 2023-001-Non-Compliance with Procurement Policy-Procurement Condition: All amounts above the Small Purchase Threshold (SMT) should follow the Procurement Policy. Depending on the amount, telephone, email, or written bids may be acceptable. In other instan...

Corrective Action Plan Finding: Finding 2023-001-Non-Compliance with Procurement Policy-Procurement Condition: All amounts above the Small Purchase Threshold (SMT) should follow the Procurement Policy. Depending on the amount, telephone, email, or written bids may be acceptable. In other instances, depending on the estimated amount of expenditure, more strict methods are required. Even if the amount paid is below the Small Purchase Threshold, if it is reasonable that similar purchases throughout the year will in total exceed the SMT, obtaining other bids is still required. Corrective Action Planned I am Skip Evans, Executive Director and Designated Person to answer these findings. I will comply with the auditor’s suggestion. Person responsible for corrective action: Skipton Evans, Executive Director Telephone: (918) 423-3345 McAlester Housing Authority Fax: (918) 426-3064 520 W. Kiowa McAlester, OK 74501 Anticipated Completion Date- June 30, 2024

View Audit 294710

Finding 375631 (2022-001)

Material Weakness 2023

Chugach Regional Resource Commission

AK

Material Weakness Reporting Internal Control / Segregation of Duties § 200.512

Due to turnover of the Organization's Finance and Administration manager, the Organization was unable to have the annual audit completed within the required timeframe, and subsequently were also late in submission of the FAC report. The Organization has internally hired a Staff Accountant and an Ac...

Due to turnover of the Organization's Finance and Administration manager, the Organization was unable to have the annual audit completed within the required timeframe, and subsequently were also late in submission of the FAC report. The Organization has internally hired a Staff Accountant and an Accounts Payable to assist with audit preparation. The Organization has externally contracted an accounting firm that has provide the Organization with a CPA to conduct audit preparation and other financial services, as requested. We can confirm that this is not a repeat finding but an isolated instance. The Organization will work on getting financial information timelier (i.e. submit the reporting package with the guidelines of Uniform Guidance).

View Audit 294703

Finding 375629 (2023-001)

Significant Deficiency 2023

Metropolitan Washington Council of Governments, Inc.

DC

Procurement, Suspension & Debarment § 200.214 § 200.303

Views of responsible officials: Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: MWCOG will ensure that all vendors’ suspension and debarment status be documented in the procurement files at the time of contract wit...

Views of responsible officials: Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: MWCOG will ensure that all vendors’ suspension and debarment status be documented in the procurement files at the time of contract with the vendors. Name(s) of the contact person(s) responsible for corrective action: Rick Konrad, Facilities and Purchasing Manager Planned completion date for corrective action plan: December 1, 2023

View Audit 294695

Finding 375609 (2023-006)

Material Weakness 2023

Randolph Central School Corporation

IN

Matching / Level of Effort / Earmarking Special Tests & Provisions

FINDING 2023-006 Finding Subject: ESSER (Education Stabilization Fund) – Special Tests and Provisions – Wage Rate Requirements Summary of Finding: Construction contracts in excess of $2,000 financed by federal assistance funds must pay wages not less than those established for the locality of the pr...

FINDING 2023-006 Finding Subject: ESSER (Education Stabilization Fund) – Special Tests and Provisions – Wage Rate Requirements Summary of Finding: Construction contracts in excess of $2,000 financed by federal assistance funds must pay wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL) to their laborers and mechanics. Nonfederal entities are to include in their construction contracts subject to the Wage Rate Requirements a provision that the contractor or subcontractor comply with these requirements and the DOL regulations. This would include a requirement to submit a copy of the payroll and statement of compliance to the entity for each week in which contract work was performed. 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. Three construction contracts, totaling $2,416,190, were paid from the Education Stabilization Fund grant funds during the audit period. All three contracts were tested. None of the contracts contained the required prevailing wage rate clause and two of three did not have certified payrolls submitted by the contractors. The lack of controls and noncompliance were systemic issues throughout the audit period. The auditors 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 for all contracts Contact Person Responsible for Corrective Action: Rolland Abraham Contact Phone Number and Email Address: 765-584-1401, rabraham@randolphcentral.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Board of School Trustees of Randolph Central School Corporation will adopt a policy that will apply to contractors and subcontractors performing federally funded or assisted contracts in excess of $2,000 for the construction, alteration, or repair (including painting and decorating) of any Randolph Central School Corporation facilities that will require them to pay their laborers and mechanics employed under the contract no less than the locally prevailing wages and fringe benefits for corresponding work on similar projects in the area. (Davis-Bacon Act) Anticipated Completion Date: 4/9/2024

View Audit 294679

Finding 375603 (2023-005)

Material Weakness 2023

Randolph Central School Corporation

IN

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2023-005 Finding Subject: Education Stabilization Fund - Reporting Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls that would likely be effective in preventing, or detecting and correcting, noncompliance. The School Corporatio...

FINDING 2023-005 Finding Subject: Education Stabilization Fund - Reporting Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls 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 complied, prepared and submitted by the Assistant Superintendent and reviewed by the Treasurer prior to submission. However, this review process was not effective and did not detect and allow correction of errors prior to submission. All six of the submitted reports were selected for testing. Four of the reports were not supported by the unit's records. The financial information provided did not agree to the data submitted in the reports; therefore, we could not determine the accuracy of the reports. The lack of controls was systematic throughout the audit period. The noncompliance was isolated to the four reports identified above. The auditors recommended that management of the School Corporation establish a proper system of internal controls and develop policies and procedures to ensure reports are supported by the ledgers or reports used to complete the report Contact Person Responsible for Corrective Action: Rolland Abraham Contact Phone Number and Email Address: 765-584-1401, rabraham@randolphcentral.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The School Corporation is required to submit annual data reports to the Indiana Department of Education (IDOE) via JotForm, a form/report builder. Data to be submitted includes, but is not limited to, current period expenditures, prior period expenditures, and expenditures per activity. The annual data reports will be complied/prepared by the Treasurer and the Assistant Superintendent to ensure the reports are supported by the corporation’s financial data. The JotForm will be reviewed by the Superintendent prior to submission. Anticipated Completion Date: 2/21/2024

View Audit 294679

Finding 375599 (2023-004)

Material Weakness 2023

Randolph Central School Corporation

IN

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

FINDING 2023-004 Finding Subject: Education Stabilization Fund - COVID-19 - Education Stabilization Fund – Allowable Costs/Cost Principles Summary of Finding: The Elementary and Secondary School Emergency Relief (ESSER) Fund provided funding to States and school districts to help safely reopen and s...

FINDING 2023-004 Finding Subject: Education Stabilization Fund - COVID-19 - Education Stabilization Fund – Allowable Costs/Cost Principles Summary of Finding: The Elementary and Secondary School Emergency Relief (ESSER) Fund provided funding to States and school districts to help safely reopen and sustain the safe operation of schools and to address the impact of the coronavirus pandemic on the nation’s students. States were required to subgrant a portion of their ARP ESSER allocation to local educational agencies (LEA). Prior to LEAs receiving their respective subgrants, LEAs were required to complete an application for ARP ESSER funding, which was submitted to the Indiana Department of Education (IDOE), the pass-through entity for approval. The application included a district level budget identifying how the LEA intended to spend program funds. To receive reimbursement for ESSER expenses paid, the School Corporation’s Treasurer completed a reimbursement request, and the Assistant Superintendent reviewed it. The documentation attached to the reimbursement request; however, did not have adequate detail to determine the payroll paid was in conformance with the applicable cost principles. Furthermore, payroll disbursements were posted by the Treasurer without a review to ensure the payee, amount, fund, and disbursement classification was accurate prior to disbursement. The lack of controls was a systemic issue throughout the audit period. The auditors recommended that management of the School Corporation design and implement a proper system of internal control, including policies and procedures that would provide segregation of duties to ensure appropriate reviews, approvals and oversight are taking place. Contact Person Responsible for Corrective Action: Rolland Abraham Contact Phone Number and Email Address: 765-584-1401, rabraham@randolphcentral.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Treasurer will prepare a detailed payroll appropriation report each payroll. The Assistant Superintendent will review it to ensure the payee, amount, fund, and disbursement classification are accurate prior to disbursement. After approval, at the end of the month, the Treasurer will complete a reimbursement request and the Assistant Superintendent will review it for accuracy prior to submission. Anticipated Completion Date: 2/21/2024

View Audit 294679

Finding 375592 (2023-003)

Material Weakness 2023

Randolph Central School Corporation

IN

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

FINDING 2023-003 Finding Subject: Special Education Cluster (IDEA) – Allowable Costs/Cost Principles Summary of Finding: The Individuals with Disabilities Act (IDEA) Special Education – Grants to States program provides grant to states, and through them to Local Educational Agencies (i.e. the School...

FINDING 2023-003 Finding Subject: Special Education Cluster (IDEA) – Allowable Costs/Cost Principles Summary of Finding: The Individuals with Disabilities Act (IDEA) Special Education – Grants to States program provides grant to states, and through them to Local Educational Agencies (i.e. the School Corporation), to assist them in providing special education and related services to eligible children with disabilities ages 3-21. IDEA’s Special Education – Preschool Grants program provides grants to states, and through them to LEAs to assist them in providing special education and related services to children with disabilities ages three to five and, at the state’s discretion, to two-year-old children with disabilities who will turn three during the school year. To receive reimbursement for special education expenses paid, the School Corporation’s Treasurer completed a reimbursement request, and the Assistant Superintendent reviewed it. The documentation attached to the reimbursement request; however, did not have adequate detail to determine the payroll paid was in conformance with the applicable cost principles. Furthermore, payroll disbursements were posted by the Treasurer without a review to ensure the payee, amount, fund, and disbursement classification was accurate prior to disbursement. The auditors recommended that management of the School Corporation design and implement a proper system of internal control, including policies and procedures that would provide segregation of duties to ensure appropriate reviews, approvals and oversight are taking place. Contact Person Responsible for Corrective Action: Rolland Abraham Contact Phone Number and Email Address: 765-584-1401, rabraham@randolphcentral.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: The Treasurer will prepare a detailed payroll appropriation report each payroll. The Assistant Superintendent will review it to ensure the payee, amount, fund, and disbursement classification are accurate prior to disbursement. After approval, at the end of the month, the Treasurer will complete a reimbursement request and the Assistant Superintendent will review it for accuracy prior to submission. Anticipated Completion Date: 2/21/2024

View Audit 294679

Finding 375588 (2023-003)

Significant Deficiency 2023

Louisiana Delta Service Corps

LA

Subrecipient Monitoring Eligibility Period of Performance

Management Response: Management will ensure an individual who does not perform the adjudication will review and document whether information was entered correctly and whether the adjudications are proper and documented prior to a member’s start date. Responsible Person: Lisa Moore, Executive Direc...

Management Response: Management will ensure an individual who does not perform the adjudication will review and document whether information was entered correctly and whether the adjudications are proper and documented prior to a member’s start date. Responsible Person: Lisa Moore, Executive Director Anticipated Remediation Date: Fiscal year ended August 31, 2024

View Audit 294676

Finding 375587 (2023-002)

Significant Deficiency 2023

Louisiana Delta Service Corps

LA

Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking § 200.303 § 200.404

Management Response: Management will include others on correspondence regarding approval of payroll, which will help detect when an approval of payroll is not made timely. If payroll is not approved before paid, then Management will perform a documented review to ensure payroll payments are proper. ...

Management Response: Management will include others on correspondence regarding approval of payroll, which will help detect when an approval of payroll is not made timely. If payroll is not approved before paid, then Management will perform a documented review to ensure payroll payments are proper. Management will also develop a policy to stop living allowance payments timely when a member will not meet their service hour obligation. Responsible Person: Lisa Moore, Executive Director Anticipated Remediation Date: Fiscal year ended August 31, 2024

View Audit 294676

Finding 375586 (2023-001)

Material Weakness 2023

Louisiana Delta Service Corps

LA

Internal Control / Segregation of Duties Cash Management Reporting § 200.303

Management Response: Due to the size of LDSC’s administrative staff, complete segregation of duties is not economically feasible. However, during the 2023 fiscal year, LDSC created a financial policies handbook that outlines controls and responsibilities in the financial reporting cycle. We will ens...

Management Response: Due to the size of LDSC’s administrative staff, complete segregation of duties is not economically feasible. However, during the 2023 fiscal year, LDSC created a financial policies handbook that outlines controls and responsibilities in the financial reporting cycle. We will ensure the areas recommended above are added to our current policy to the extent it is economically feasible. Responsible Person: Lisa Moore, Executive Director Anticipated Remediation Date: Fiscal year ended August 31, 2024

View Audit 294676

Finding 375583 (2023-001)

Material Weakness 2023

Smart Start of Forsyth County

NC

Reporting

a. Comments on the Finding and Each Recommendation We agree with the identified finding and acknowledge that it came to our attention on October 2, 2023. Subsequent to this acknowledgment, the affected reports underwent a recalculation and were resubmitted on October 20, 2023, resulting in the cor...

a. Comments on the Finding and Each Recommendation We agree with the identified finding and acknowledge that it came to our attention on October 2, 2023. Subsequent to this acknowledgment, the affected reports underwent a recalculation and were resubmitted on October 20, 2023, resulting in the correction of the error on that particular date. b. Action(s) Taken or Planned on the Finding Smart Start of Forsyth County (SSFC) updated its internal control procedure on October 2, 2023. This revision specifies that the Finance Director is tasked with identifying all federal awards received and expended for Temporary Assistance for Needy Families, as well as any other federal awards received by SSFC, during the annual required closeout process. Following the posting of the journal entry, both the entry and its supporting documentation will be systematically filed alongside the current audit documents. The accuracy of the journal entry will be cross verified with Schedule (3) prior to submission to the auditors, and the corresponding documentation will be securely stored in the audit file. The responsibility for this verification lies with the Chief Administrative Officer for SSFC.

View Audit 294668

Finding 375578 (2023-003)

Material Weakness 2023

Morton College Community College District No. 527

IL

Student Financial Aid Special Tests & Provisions Subrecipient Monitoring

Reporting – The College will review and update current procedures to ensure timely processing and monitoring of NSLDS reports. Internal reports will be run simultaneously to make sure all students are captured and their status is correctly reported. Anticipated Completion Date - January 31, 2024; ...

Reporting – The College will review and update current procedures to ensure timely processing and monitoring of NSLDS reports. Internal reports will be run simultaneously to make sure all students are captured and their status is correctly reported. Anticipated Completion Date - January 31, 2024; Responsible Contact Person for Planned Corrective Action - Carissa Davis, Director of Financial Aid

View Audit 294656

Finding 375577 (2023-002)

Significant Deficiency 2023

Morton College Community College District No. 527

IL

Questioned Costs Student Financial Aid Period of Performance

Reporting – The College will review and update reporting procedures to ensure the correct academic start dates and enrollment dates are submitted to the Department of Education’s COD system. Anticipated Completion Date - January 31, 2024; Responsible Contact Person for Planned Corrective Action - C...

Reporting – The College will review and update reporting procedures to ensure the correct academic start dates and enrollment dates are submitted to the Department of Education’s COD system. Anticipated Completion Date - January 31, 2024; Responsible Contact Person for Planned Corrective Action - Carissa Davis, Director of Financial Aid

View Audit 294656 Questioned Costs: $1

Finding 375576 (2023-001)

None 2023

Morton College Community College District No. 527

IL

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

Return of Title IV Funds - The College will review and update current written policies and procedures to ensure the correct amount of days are used for the academic term in the return of Title IV funds calculation. Anticipated Completion Date - January 31, 2024; Responsible Contact Person for Plann...

Return of Title IV Funds - The College will review and update current written policies and procedures to ensure the correct amount of days are used for the academic term in the return of Title IV funds calculation. Anticipated Completion Date - January 31, 2024; Responsible Contact Person for Planned Corrective Action - Carissa Davis, Director of Financial Aid

View Audit 294656

Finding 375562 (2023-001)

Significant Deficiency 2023

Local Area of Labor Development Southwest

PR

Matching / Level of Effort / Earmarking

February 2, 2024 Cognizant or Oversight Agency for Audit: Local Area of Labor Development Southwest respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Ortiz, Rivera, Rivera & Co.LLC, Suite 152, PO Box 70...

February 2, 2024 Cognizant or Oversight Agency for Audit: Local Area of Labor Development Southwest respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Ortiz, Rivera, Rivera & Co.LLC, Suite 152, PO Box 70250, San Juan, Puerto Rico 00936-7250. Audit period: Fiscal year ended June 30, 2023. The findings from the June 30, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - FEDERAL AWARD PROGRAM AUDITS, DEPARTMENT OF LABOR Finding 2023-001: WIOA Cluster-WIOA Adult Program-CFDA No 17.258, WIOA Youth Activities-CFDA 17.259, Dislocated Worker Formula Grant-CFDA 17.278 Reportable Condition: See Condition 2023-001 Recommendation We recommended the Local Area the monitoring of the earmarking for Youth Program in a quarterly basis to ensure that at the end of the two years meet the requirement.Action Taken The Finance Director and finance personnel will measure in a bi-monthly basis the minimum requirements of 75%. We request a waver for 2022-2023 and 2023-2024 to comply with a 50% instead of 75%. We are going to have bi-monthly meetings with the executive director and programs personnel in order to discuss results. We expect to comply with this requirement by the next year. If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please call at (787) 892-1000 ext.1010.

View Audit 294650

Finding 375560 (2023-001)

Significant Deficiency 2023

Lycoming-Clinton Counties Commission for Community Action (step), Inc.

PA

Special Tests & Provisions

Management Response: STEP agrees that a plan needs to be in place to ensure one-third of Board members are representative of the low – income individuals and families served. Action Taken: STEP will revise policies and Board of Directors By-Laws to devise a plan to ensure quality one-third Board rep...

Management Response: STEP agrees that a plan needs to be in place to ensure one-third of Board members are representative of the low – income individuals and families served. Action Taken: STEP will revise policies and Board of Directors By-Laws to devise a plan to ensure quality one-third Board representation of the low-income individuals and families served. STEP has also been advised after reaching out, that the Pennsylvania Department of Community & Economic Development is currently working on new directives to establish policies on timeframes for board vacancies. Persons Responsible: Jim Plankenhorn, President and CEO and Board Executive Committee Anticipated Completion Date: June 30, 2024.

View Audit 294622

Finding 375559 (2023-008)

Significant Deficiency 2023

Richmond County

NC

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

Finding 2023-008 Inaccurate Information Name of contact person: Corrective Action: Proposed Completion Date: Corrective Actions for Finding 2023-004, 2023-005, 2023-006, 2023-007 also apply to State State Award Findings. Section IV - State Award Findings and Questioned Costs Darcey Wiggins, Supervis...

Finding 2023-008 Inaccurate Information Name of contact person: Corrective Action: Proposed Completion Date: Corrective Actions for Finding 2023-004, 2023-005, 2023-006, 2023-007 also apply to State State Award Findings. Section IV - State Award Findings and Questioned Costs Darcey Wiggins, Supervisor FNS Supervisor will conduct a training to inform and train all staff on how to read a DSS 2435 (FNS recertification), DSS 8107's ( FNS application), and DSS 8194 ( Transmittal form) correctly. All staff will be trained on how to verify evidences documented on these forms to ensure all evidence is verified and documented, and the DSS 8650 is used to request all information correctly. IMC supervisor will review policies for income and expenses with all staff. IMC supervisor will ensure that all staff are following policy to document all telephonic signatures and guided interviews correctly. January 19, 2024 and ongoing.

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