Corrective Action Plans

Finding 375558 (2023-007)

Significant Deficiency 2023

Richmond County

NC

Eligibility Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Finding 2023-004 IV-D Cooperation with Child Support Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-005 Inaccurate Information Entry Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-006 Inaccurate Resources Entry Name of contact per...

Finding 2023-004 IV-D Cooperation with Child Support Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-005 Inaccurate Information Entry Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-006 Inaccurate Resources Entry Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-007 Inadequate Request for Information Name of contact person: Corrective Action: Proposed Completion Date: Section III - Federal Award Findings and Questioned Costs Agency will continue to complete second party reviews to monitor compliance with Medicaid policy. Agency will conduct quarterly trainings to address accuracy. Training will be held December 12, 2023. December 12, 2023 and ongoing. Linda Taylor, DSS Manager December 12, 2023 and ongoing. Electronic verifications discussed with all Medicaid Staff. Agency will continue to complete second party reviews to monitor compliance with Medicaid policy. Agency will conduct quarterly trainings to address accuracy. Training will be held December 12, 2023. Linda Taylor, DSS Manager Section III - Federal Award Findings and Questioned Costs (continued) Linda Taylor, DSS Manager A training will be conducted at the end of the Continuous Coverage Unwinding per DHB-Admin. Letter 13-23. This policy is not required to be enforced at this time. We would like to reserve the rights to conduct this training at the is time to prevent confusing employees. Proposed training date to be held at the end of the Continous Coverage Undwinding period. Linda Taylor, DSS Manager Agency will continue to complete second party reviews to monitor compliance with Medicaid policy. Agency will conduct quarterly trainings to address accuracy. Training date December 12, 2023. December 12, 2023 and on going.

View Audit 294603

Finding 375557 (2023-006)

Significant Deficiency 2023

Richmond County

NC

Eligibility

Finding 2023-004 IV-D Cooperation with Child Support Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-005 Inaccurate Information Entry Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-006 Inaccurate Resources Entry Name of contact per...

Finding 2023-004 IV-D Cooperation with Child Support Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-005 Inaccurate Information Entry Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-006 Inaccurate Resources Entry Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-007 Inadequate Request for Information Name of contact person: Corrective Action: Proposed Completion Date: Section III - Federal Award Findings and Questioned Costs Agency will continue to complete second party reviews to monitor compliance with Medicaid policy. Agency will conduct quarterly trainings to address accuracy. Training will be held December 12, 2023. December 12, 2023 and ongoing. Linda Taylor, DSS Manager December 12, 2023 and ongoing. Electronic verifications discussed with all Medicaid Staff. Agency will continue to complete second party reviews to monitor compliance with Medicaid policy. Agency will conduct quarterly trainings to address accuracy. Training will be held December 12, 2023. Linda Taylor, DSS Manager Section III - Federal Award Findings and Questioned Costs (continued) Linda Taylor, DSS Manager A training will be conducted at the end of the Continuous Coverage Unwinding per DHB-Admin. Letter 13-23. This policy is not required to be enforced at this time. We would like to reserve the rights to conduct this training at the is time to prevent confusing employees. Proposed training date to be held at the end of the Continous Coverage Undwinding period. Linda Taylor, DSS Manager Agency will continue to complete second party reviews to monitor compliance with Medicaid policy. Agency will conduct quarterly trainings to address accuracy. Training date December 12, 2023. December 12, 2023 and on going.

View Audit 294603

Finding 375556 (2023-005)

Significant Deficiency 2023

Richmond County

NC

Eligibility Internal Control / Segregation of Duties

Finding 2023-004 IV-D Cooperation with Child Support Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-005 Inaccurate Information Entry Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-006 Inaccurate Resources Entry Name of contact per...

Finding 2023-004 IV-D Cooperation with Child Support Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-005 Inaccurate Information Entry Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-006 Inaccurate Resources Entry Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-007 Inadequate Request for Information Name of contact person: Corrective Action: Proposed Completion Date: Section III - Federal Award Findings and Questioned Costs Agency will continue to complete second party reviews to monitor compliance with Medicaid policy. Agency will conduct quarterly trainings to address accuracy. Training will be held December 12, 2023. December 12, 2023 and ongoing. Linda Taylor, DSS Manager December 12, 2023 and ongoing. Electronic verifications discussed with all Medicaid Staff. Agency will continue to complete second party reviews to monitor compliance with Medicaid policy. Agency will conduct quarterly trainings to address accuracy. Training will be held December 12, 2023. Linda Taylor, DSS Manager Section III - Federal Award Findings and Questioned Costs (continued) Linda Taylor, DSS Manager A training will be conducted at the end of the Continuous Coverage Unwinding per DHB-Admin. Letter 13-23. This policy is not required to be enforced at this time. We would like to reserve the rights to conduct this training at the is time to prevent confusing employees. Proposed training date to be held at the end of the Continous Coverage Undwinding period. Linda Taylor, DSS Manager Agency will continue to complete second party reviews to monitor compliance with Medicaid policy. Agency will conduct quarterly trainings to address accuracy. Training date December 12, 2023. December 12, 2023 and on going.

View Audit 294603

Finding 375555 (2023-004)

Significant Deficiency 2023

Richmond County

NC

Internal Control / Segregation of Duties Eligibility

Finding 2023-004 IV-D Cooperation with Child Support Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-005 Inaccurate Information Entry Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-006 Inaccurate Resources Entry Name of contact per...

Finding 2023-004 IV-D Cooperation with Child Support Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-005 Inaccurate Information Entry Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-006 Inaccurate Resources Entry Name of contact person: Corrective Action: Proposed Completion Date: Finding 2023-007 Inadequate Request for Information Name of contact person: Corrective Action: Proposed Completion Date: Section III - Federal Award Findings and Questioned Costs Agency will continue to complete second party reviews to monitor compliance with Medicaid policy. Agency will conduct quarterly trainings to address accuracy. Training will be held December 12, 2023. December 12, 2023 and ongoing. Linda Taylor, DSS Manager December 12, 2023 and ongoing. Electronic verifications discussed with all Medicaid Staff. Agency will continue to complete second party reviews to monitor compliance with Medicaid policy. Agency will conduct quarterly trainings to address accuracy. Training will be held December 12, 2023. Linda Taylor, DSS Manager Section III - Federal Award Findings and Questioned Costs (continued) Linda Taylor, DSS Manager A training will be conducted at the end of the Continuous Coverage Unwinding per DHB-Admin. Letter 13-23. This policy is not required to be enforced at this time. We would like to reserve the rights to conduct this training at the is time to prevent confusing employees. Proposed training date to be held at the end of the Continous Coverage Undwinding period. Linda Taylor, DSS Manager Agency will continue to complete second party reviews to monitor compliance with Medicaid policy. Agency will conduct quarterly trainings to address accuracy. Training date December 12, 2023. December 12, 2023 and on going.

View Audit 294603

Finding 375551 (2023-001)

Significant Deficiency 2023

Community Health and Wellness Center of Greater Torrington, Inc.

CT

Subrecipient Monitoring Eligibility HUD Housing Programs

January 24, 2024 United States Department of Health and Human Services Community Health and Wellness Center of Greater Torrington, Inc. and Affiliate respectfully submits the following corrective action plan for the year ended September 30, 2023. CohnReznick LLP 350 Church Street Hartford, CT 0610...

January 24, 2024 United States Department of Health and Human Services Community Health and Wellness Center of Greater Torrington, Inc. and Affiliate respectfully submits the following corrective action plan for the year ended September 30, 2023. CohnReznick LLP 350 Church Street Hartford, CT 06103 Audit Period: September 30, 2023 The findings from the September 30, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS SIGNIFICANT DEFICIENCIES Health Center Program Cluster, Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care), COVID - 19 Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care), and Grants for New and Expanded Services under the Health Center Program Federal Assistance Listing Numbers: 93.224 and 93.527 2023-001 Recommendation The Center should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated based on family size and income. Action Taken Education was provided to the staff who complete the applications, this included a quiz to measure the staff's knowledge of the process and mathematical calculations. Management developed a tool "How to Calculate Household Income for Processing Financial Assistance Applications" which includes step by step instructions for calculating household income. Prevention strategies have been implemented to prevent future occurrences of adverse events. Monthly audits of the calculation of annual income for a minimum of 10% of the total number of patients who have completed a financial assistance application are being performed. The manager of the population health department will report audit results quarterly at the continuous quality improvement (CQI) committee meeting. If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please call: Joanne Borduas, CEO at (860) 387-0425. Sincerely yours,

View Audit 294590

Finding 375533 (2023-006)

Material Weakness 2023

Housing Authority of the City of Newton, Kansas

KS

HUD Housing Programs Material Weakness Reporting

Finding 2023-006: Voucher Management System Reporting NHA Corrective Action: In process. The fee accountant will now complete the VMS report monthly. The executive director will review these reports monthly. The executive director will conduct an annual review of VMS at the YE closing in June (do...

Finding 2023-006: Voucher Management System Reporting NHA Corrective Action: In process. The fee accountant will now complete the VMS report monthly. The executive director will review these reports monthly. The executive director will conduct an annual review of VMS at the YE closing in June (done in July or August prior to FDS submission) and before HUD pulls VMS data for annual renewal funding (usually done in January). This will ensure that all VMS data is reviewed by both management and the fee accountants, increasing the likelihood that any error will be caught and corrected in a timely manner.

View Audit 294573

Finding 375532 (2023-005)

Material Weakness 2023

Housing Authority of the City of Newton, Kansas

KS

Special Tests & Provisions HUD Housing Programs Material Weakness

Finding 2023-005: Utility Allowance Review NHA Corrective Action: In process. The Authority hired a firm to complete the annual utility allowance reviews two years ago. Coordinating the review with the firm has yet to produce a review in time to meet the audit deadlines. The annual utility allowan...

Finding 2023-005: Utility Allowance Review NHA Corrective Action: In process. The Authority hired a firm to complete the annual utility allowance reviews two years ago. Coordinating the review with the firm has yet to produce a review in time to meet the audit deadlines. The annual utility allowance review has been added to the Authority’s annual calendar so that the process will be completed each year by November 1. An annual documentation checklist has been created implementing the finding recommendation to track the annual utility allowance review including: • date of annual utility allowance review • records of rates as of the review date • records of calculations for rate changes • records of increases in utility allowance schedule

View Audit 294573

Finding 375531 (2023-004)

Material Weakness 2023

Housing Authority of the City of Newton, Kansas

KS

Questioned Costs Special Tests & Provisions Allowable Costs / Cost Principles

Finding 2023-004: Capital Fund Grant Admin NHA Corrective Action: The Authority has all documentation on paper for all payment vouchers, statements that monies were drawn down correctly, invoices, and records of payments. The updated annual online budget forms were not completed in the required ...

Finding 2023-004: Capital Fund Grant Admin NHA Corrective Action: The Authority has all documentation on paper for all payment vouchers, statements that monies were drawn down correctly, invoices, and records of payments. The updated annual online budget forms were not completed in the required Capital Funds timeline regulations. Plans are underway to update the 2023 online budgets within the next month. Ongoing Capital Funds Education continues to be prioritized. Improvements in internal processes will be implemented as knowledge is accumulated. When these online budgets are updated with the information from the paper tracking documentation and submitted for approval to the regional office, it will be clear that the $206,189.50 in Questioned Costs in this finding were accurately distributed. In order to prevent this situation from occurring in the future, the Authority will follow the finding recommendation to provide the following reports at monthly board meetings beginning with the April 2024 board meeting.: • status of grants including grant award • obligation and expenditure deadlines • funds obligated • funds advance, and • funds expended

View Audit 294573 Questioned Costs: $1

Finding 375530 (2023-003)

None 2023

Housing Authority of the City of Newton, Kansas

KS

HUD Housing Programs Internal Control / Segregation of Duties Allowable Costs / Cost Principles

Finding 2023-003: Allowable Activities NHA Corrective Action: In process. The Authority has initiated a new time study to review its allocation system and document the justification for it. Urlaub will use this information to verify the original 65/35 percentages or to determine more accurate perc...

Finding 2023-003: Allowable Activities NHA Corrective Action: In process. The Authority has initiated a new time study to review its allocation system and document the justification for it. Urlaub will use this information to verify the original 65/35 percentages or to determine more accurate percentages. The new percentages will be used for determining the correct Reallocation of administrative funds. The new percentages will be used to correct the percentages that will be used by Urlaub to redistribute the funding for fiscal year 2024. This information will be used to determine the relevance of the expense being allocated.

View Audit 294573

Finding 375513 (2023-002)

None 2023

Regents of the University of Michigan

MI

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

Responsible Official: Cheryl Soper - Assistant Vice President for Financial Operations and Controller View of Responsible Officials: The University concurs with the auditors’ findings. UM-Dearborn is taking action to ensure that voluntary consent to participate in electronic transactions is obtained...

Responsible Official: Cheryl Soper - Assistant Vice President for Financial Operations and Controller View of Responsible Officials: The University concurs with the auditors’ findings. UM-Dearborn is taking action to ensure that voluntary consent to participate in electronic transactions is obtained for all enrolled students before allowing them access to electronic transactions within our student information systems. For enrolled students who choose not to participate, alternative written communication methods will be provided. In addition, OFAS is making updates to its business processes and controls to ensure that all students receive notice of their award offer, complete with a description, before any disbursement on a student’s account is made. After a comprehensive assessment of its operational schedule, OFAS has adjusted the timing of award offers to students and are working closely with the University's Information Technology Services to establish a hold process that will ensure a student receives notification before disbursements are made. Anticipated Completion Date: May 2024

View Audit 294564

Finding 375512 (2023-001)

None 2023

Regents of the University of Michigan

MI

Student Financial Aid Matching / Level of Effort / Earmarking

Responsible Official: Cheryl Soper - Assistant Vice President for Financial Operations and Controller View of Responsible Officials: The University concurs with the auditors’ findings. UM-Dearborn is taking action to ensure that payments made to a student who did not begin attendance in a payment pe...

Responsible Official: Cheryl Soper - Assistant Vice President for Financial Operations and Controller View of Responsible Officials: The University concurs with the auditors’ findings. UM-Dearborn is taking action to ensure that payments made to a student who did not begin attendance in a payment period or period of enrollment are returned within 30 days after the date the University becomes aware the student did not begin attendance. The Return of Title IV program at UM-Dearborn now has the appropriate policies and procedures in place to mitigate risk. Office of Financial Aid and Scholarships (“OFAS”) staff members have been trained and have earned professional credentials to manage the program effectively. In addition, annual training will take place to review updates to rules, regulations, and internal processes. A quality review of the program is also being developed, where OFAS will sample student populations who have had aid canceled due to nonattendance, official withdrawals and unofficial withdrawals. Anticipated Completion Date: July 2024

View Audit 294564

Finding 375504 (2023-001)

Significant Deficiency 2023

Tallatoona Community Action Partnership, Inc.

GA

Allowable Costs / Cost Principles Reporting Significant Deficiency

2023-001 - Internal Control over Financial Reporting Corrective Action Plan In response to Audit Finding 2023-001, Tallatoona Community Action will take the following actions to make sure we do not have this issue moving forward by: 1. We will ensure that all adjusting journal entries are properl...

2023-001 - Internal Control over Financial Reporting Corrective Action Plan In response to Audit Finding 2023-001, Tallatoona Community Action will take the following actions to make sure we do not have this issue moving forward by: 1. We will ensure that all adjusting journal entries are properly recorded for grants receivable, accrued expenses, refundable advances, grant revenue and expenses to the financial statements. 2. We will ensure that going forward, all accounts are consistently reconciled on a timely basis. 3. We will ensure that someone other than the preparer has reviewed adjusting journal entries. Person(s) Responsible: Tracy Brown Timing for Implementation: Immediately Tallatoona Community Action, Fiscal Director Tracy Brown Tallatoona Community Action, Executive Director Scott Gray

View Audit 294542

Finding 375503 (2023-001)

None 2023

Montserrat College of Art, Inc.

MA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Corrective Action Plan The College agrees with the finding. The primary factor for the delay was due to a one-time reporting issue extracting data from the student information system following an upgrade. The reporting issue has been resolved and data extraction has been returned to normal. Onc...

Corrective Action Plan The College agrees with the finding. The primary factor for the delay was due to a one-time reporting issue extracting data from the student information system following an upgrade. The reporting issue has been resolved and data extraction has been returned to normal. Once that issue was resolved and the report successfully sent to NCS, NCS replied that they were not able to automatically push the student data to NSLDS requiring a manual solution, by requesting an ad-hoc roster from NSLDS to complete the reporting. The College completed the manual feed within the same day it was requested from NCS on 7/19/2023. The College is aware of the timeline needed to report to NCS and NSLDS. With both one-time issues now resolved, the College does not expect to have delayed reporting in the future. Timeline for Implementation of Corrective Action Plan Implemented Fall 2023 Contact Person Lisa Shawney, Dean of Finance and Administration, Montserrat College of Art, Inc.

View Audit 294539

Finding 375459 (2023-003)

Significant Deficiency 2023

Reading Muhlenberg Career & Technology Center

PA

Subrecipient Monitoring Reporting

Condition During the year ended June 30, 2023, the Center submitted a report for the funds used during the year ended June 30, 2022. The report submitted by the Center contained expenditure amounts that did not agree to the amounts reported on the schedule of expenditures of federal awards for the y...

Condition During the year ended June 30, 2023, the Center submitted a report for the funds used during the year ended June 30, 2022. The report submitted by the Center contained expenditure amounts that did not agree to the amounts reported on the schedule of expenditures of federal awards for the year ended June 30, 2022. Recommendation We recommend the Center update its report filing procedures to include comparing the expenditures entered on the annual performance report to the audited schedule of expenditures of federal awards. In addition, the report should also be reviewed by an individual separate from the person compiling the information. Management Response The report referenced was for FY 2021-22, and the data available at the time of reporting was minimal and incorrect. There were items that were purchased that were incorrectly coded to other grants or items purchased and charged to this grant that should have been charged to another. I have now instituted a procedure where each year’s spending per grant is maintained in a separate folder with the proper financial reports included as well as copies of invoices.

View Audit 294522

Finding 375456 (2023-004)

Material Weakness 2023

Unified School District No. 431 Hoisington, Kansas

KS

Questioned Costs Procurement, Suspension & Debarment School Nutrition Programs § 200.320

2023-004 Child Nutrition Cluster – 10.555 – National School Lunch Program, 10.559 – Summer Food Service Program for Children, 10.553 – School Breakfast Program – Procurement, Suspension, and Debarment Condition One procurement was tested for the Food Service Program, and it was found to not have fol...

2023-004 Child Nutrition Cluster – 10.555 – National School Lunch Program, 10.559 – Summer Food Service Program for Children, 10.553 – School Breakfast Program – Procurement, Suspension, and Debarment Condition One procurement was tested for the Food Service Program, and it was found to not have followed the District’s procurement plan. Recommendation The District should ensure that it follows its procurement policy for all applicable transactions. Comments on the Finding The District is aware of the oversight and has implemented procedures to prevent this, in the future. Actions Taken As of the date of this notice, staff involved with this procedure have undergone training through KASB and KSDE and have added the procedure of verifying quotes to ensure the procurement plan is followed to a monthly checklist to ensure that it occurs timely.

View Audit 294521 Questioned Costs: $1

Finding 375455 (2023-004)

Material Weakness 2023

Community and Economic Development Organization of Gadsden County, Inc.

FL

Questioned Costs Allowable Costs / Cost Principles Cash Management

Management is working with a consultant to revise the policies and develop financial procedures, which will be followed to assure that all reimbursement requests consistently include only applicable invoices as support. Once developed, these procedures will be approved by the Board and implemented ...

Management is working with a consultant to revise the policies and develop financial procedures, which will be followed to assure that all reimbursement requests consistently include only applicable invoices as support. Once developed, these procedures will be approved by the Board and implemented immediately.

View Audit 294512 Questioned Costs: $1

Finding 375424 (2023-002)

Material Weakness 2023

North Fayette Valley Community School District

IA

CORRECTIVE ACTION PLAN February 8, 2024 To: U.S. Department of Education North Fayette Valley Community School District respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Hacker, Nelson & Co., CP...

CORRECTIVE ACTION PLAN February 8, 2024 To: U.S. Department of Education North Fayette Valley Community School District respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Hacker, Nelson & Co., CPAs 123 W. Water Street Decorah, IA 52101 Audit period: Year ended June 30, 2023. The findings from the June 30, 2023 schedule of findings and questioned costs is discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Education: 2023: Education Stabilization Fund (ESF): Federal Assistance Listing Number 84.425B: Discretionary Grants: Rethink K-12 Education Models (ARP) Federal Assistance Listing Number 84.425C: COVID-19 Governor’s Emergency Education Relief Fund (GEER II) Federal Assistance Listing Number 84.425U: American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER III) Federal Assistance Listing Number 84.010: Title I Grants to Local Education Agencies Page 2 FINDINGS - FEDERAL AWARDS PROGRAM AUDIT (Continued) Material Weakness: See Finding 2023-001 Recommendation: The District should review the operating procedures of the District offices to obtain the maximum internal control possible under the circumstances utilizing currently available staff. While we do recognize that the District is not large enough to permit a segregation of duties for effective internal controls, we believe it is important the Board be aware that this condition does exist. Action Taken: Management is cognizant of this limitation and will implement additional procedures where possible. Anticipated Date of Completion: June 30, 2024 Material Weakness: See Finding 2023-002 Recommendation: The District should ensure bank reconciliations are being prepared and compared to the general ledger balance each month to investigate and resolve any variances in a timely manner. Action Taken: In the future, we will perform bank reconciliations and compare to the general ledger each month. Anticipated Date of Completion: June 30, 2024 If the U.S. Department of Education has questions regarding this plan, please call Kassie Stansbery, Business Manager/Treasurer, at 563-422-3851. Sincerely yours, Kassie Stansbery North Fayette Valley Community School District Business Manager/Treasurer cc: Neil W. Schraeder, CPA

View Audit 294490

Finding 375423 (2023-001)

Material Weakness 2023

North Fayette Valley Community School District

IA

Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN February 8, 2024 To: U.S. Department of Education North Fayette Valley Community School District respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Hacker, Nelson & Co., CP...

CORRECTIVE ACTION PLAN February 8, 2024 To: U.S. Department of Education North Fayette Valley Community School District respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Hacker, Nelson & Co., CPAs 123 W. Water Street Decorah, IA 52101 Audit period: Year ended June 30, 2023. The findings from the June 30, 2023 schedule of findings and questioned costs is discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Education: 2023: Education Stabilization Fund (ESF): Federal Assistance Listing Number 84.425B: Discretionary Grants: Rethink K-12 Education Models (ARP) Federal Assistance Listing Number 84.425C: COVID-19 Governor’s Emergency Education Relief Fund (GEER II) Federal Assistance Listing Number 84.425U: American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER III) Federal Assistance Listing Number 84.010: Title I Grants to Local Education Agencies Page 2 FINDINGS - FEDERAL AWARDS PROGRAM AUDIT (Continued) Material Weakness: See Finding 2023-001 Recommendation: The District should review the operating procedures of the District offices to obtain the maximum internal control possible under the circumstances utilizing currently available staff. While we do recognize that the District is not large enough to permit a segregation of duties for effective internal controls, we believe it is important the Board be aware that this condition does exist. Action Taken: Management is cognizant of this limitation and will implement additional procedures where possible. Anticipated Date of Completion: June 30, 2024 Material Weakness: See Finding 2023-002 Recommendation: The District should ensure bank reconciliations are being prepared and compared to the general ledger balance each month to investigate and resolve any variances in a timely manner. Action Taken: In the future, we will perform bank reconciliations and compare to the general ledger each month. Anticipated Date of Completion: June 30, 2024 If the U.S. Department of Education has questions regarding this plan, please call Kassie Stansbery, Business Manager/Treasurer, at 563-422-3851. Sincerely yours, Kassie Stansbery North Fayette Valley Community School District Business Manager/Treasurer cc: Neil W. Schraeder, CPA

View Audit 294490

Finding 375418 (2023-003)

Material Weakness 2023

Community Chest, Inc.

NV

Subrecipient Monitoring

Finding Summary: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.332 requires that: Pass-through entities ensure every subaward includes certain information at the time o...

Finding Summary: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.332 requires that: Pass-through entities ensure every subaward includes certain information at the time of the subaward and the assistance listing number is communicated at the time of disbursement to subrecipients. Subawards did not contain all the required information and assistance listing numbers were not communicated at disbursement. Responsible Individuals: Erik Schoen, CEO Corrective Action Plan: Management agrees with this finding and will comply with this requirement going forward. We do, however, believe this was an isolated event. Anticipated Completion Date: June 30, 2024

View Audit 294476

Finding 375417 (2023-002)

Material Weakness 2023

Community Chest, Inc.

NV

Reporting Subrecipient Monitoring Material Weakness

Finding Summary: Part of the Federal Funding Accountability and Transparency Act (FFATA) requires direct recipients of certain federal awards to report subaward information by the end of the month following the month in which the prime awardee obligates a subgrant award equal to $30,000 (or $25,000 ...

Finding Summary: Part of the Federal Funding Accountability and Transparency Act (FFATA) requires direct recipients of certain federal awards to report subaward information by the end of the month following the month in which the prime awardee obligates a subgrant award equal to $30,000 (or $25,000 for federal agencies that have not yet adopted amendments effective November 12, 2020). Required subaward information was not reported in the FFATA Subaward Reporting System (FSRS). Responsible Individuals: Erik Schoen, CEO Corrective Action Plan: Management agrees with this finding and will comply with this requirement going forward. Staff are currently creating a process in relation to this finding to accurately report needed information monthly. Anticipated Completion Date: June 30, 2024

View Audit 294476

Finding 375416 (2023-001)

Significant Deficiency 2023

Community Chest, Inc.

NV

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

Finding Summary: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.303 provides that non-federal entities must establish and maintain effective internal control that p...

Finding Summary: Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.303 provides that non-federal entities must establish and maintain effective internal control that provides reasonable assurance that the non-federal entity is managing the federal award in compliance federal statutes, regulations, and the terms and conditions of the Federal award. A key component of effective internal control is the segregation of duties through a review and approval process. Quarterly progress reports did not have evidence of review and approval by an individual independent of the preparation process. Responsible Individuals: Erik Schoen, CEO Corrective Action Plan: Management agrees with this finding. We will review our internal data collection process to ensure/reflect that necessary oversight of programmatic reports has occurred. Anticipated Completion Date: June 30, 2024

View Audit 294476

Finding 375412 (2023-003)

Significant Deficiency 2023

Mount Saint Mary College

NY

Student Financial Aid Matching / Level of Effort / Earmarking

The current administration recognizes that the control environment over disbursements and refunds must be strengthened. The College will establish controls to ensure that the 30-day wait period for federal direct loans to first-time full-time borrowers will be adhered to. To this effect, we have wor...

The current administration recognizes that the control environment over disbursements and refunds must be strengthened. The College will establish controls to ensure that the 30-day wait period for federal direct loans to first-time full-time borrowers will be adhered to. To this effect, we have worked with our software provider and their consultant to ensure that the new system of record, JFA, is picking up the correct students and placing holds on FTFT student records to prevent early disbursement. Also, to ensure students are receiving the maximum subsidized loan amount prior to disbursing unsubsidized loans, a review of subsequent ISIR records has been set in place, and additional staff in have been hired so that they can assist in complying with federal law. Finally, the College will review and evaluate all policies and procedures related to the timely processing of refunds. We have proper audits and trained staff members in place to be sure that we are running refund reports once per week ensuring the timely processing of credit balances and verifying that past due balances aren’t being funded with Title IV aid.

View Audit 294475

Finding 375410 (2023-002)

Material Weakness 2023

Mount Saint Mary College

NY

Student Financial Aid

The College believes that the documents were completed and sent to the thirty-seven individuals concerned, however due to the cyber breach were unable to provide the requested documents. The College recognizes the importance of substantiating the information and has always been able to substantiate ...

The College believes that the documents were completed and sent to the thirty-seven individuals concerned, however due to the cyber breach were unable to provide the requested documents. The College recognizes the importance of substantiating the information and has always been able to substantiate it in prior year audits. The College uses the National Student Clearinghouse (NSC) to report student information to the NSLDS and is working with their student information system to ensure accurate student detail is submitted to the NSC on a timely manner. The College has addressed the cyber breach by enhancing security and access for all users (students and employees), upgrading software such as improved firewalls and multi-factor authentication, upgrading equipment where needed and moved most applications to cloud-based providers for better security.

View Audit 294475

Finding 375409 (2023-001)

Significant Deficiency 2023

Mount Saint Mary College

NY

Student Financial Aid

The College recognizes the importance of reporting FISAP information accurately and will incorporate additional review processes to ensure its completeness and accuracy in the future.

View Audit 294475

Finding 375402 (2023-003)

Significant Deficiency 2023

Western Wayne School Corporation

IN

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

Finding 2023-003 – Education Stabilization Fund – Special Tests and Provisions - Wage Rate Requirements Contact Person Responsible for Corrective Action: Peggy Huesman Contact Phone Number: 765-478-5375 Views of Responsible Official: We concur with the finding. Description of Corrective Action...

Finding 2023-003 – Education Stabilization Fund – Special Tests and Provisions - Wage Rate Requirements Contact Person Responsible for Corrective Action: Peggy Huesman Contact Phone Number: 765-478-5375 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Corporation will work with the Maintenance Department to make sure that any contractor paid with Federal Funds has a “Davis Bacon Clause” in their contract. Anticipated Completion Date: April 1, 2024

View Audit 294472

Corrective Action Plans

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