Corrective Action Plans

Finding 7101 (2023-005)

Significant Deficiency 2023

Umonhon Nation Public Schools District #16

NE

Subrecipient Monitoring

Th District will add procedures to monitor that additional spending is not being done after the grant is fully spent. In addition, the District will implement controls to ensure approved budget amendments are secured prior to spending. The Elementary and Secondary School Emergency Relief Fund II bud...

Th District will add procedures to monitor that additional spending is not being done after the grant is fully spent. In addition, the District will implement controls to ensure approved budget amendments are secured prior to spending. The Elementary and Secondary School Emergency Relief Fund II budget has been amended and we are in the process of revising the reimbursement request. We are int he provess of amending the budgets for the other programs.

View Audit 9182

Finding 7100 (2023-004)

Significant Deficiency 2023

Umonhon Nation Public Schools District #16

NE

Reporting

The District will add a procedure to ensure students are removed from the counts if the District receives tuition from other districts for them. The District will also monitor the list of students with disabilities to ensure all do have disabilities. The District is contacting Impact Aid to get the ...

The District will add a procedure to ensure students are removed from the counts if the District receives tuition from other districts for them. The District will also monitor the list of students with disabilities to ensure all do have disabilities. The District is contacting Impact Aid to get the application corrected.

View Audit 9182

Finding 7099 (2023-001)

None 2023

Casa Montego Ii, Inc.

CA

HUD Housing Programs Cash Management Reporting

Department of Housing and Urban Development 600 Harrison Street, 3rd Floor San Francisco, CA 94107-1300 Casa Montego II, Inc., HUD project No. 121-EE187-NP, respectively submits the following corrective action plan for the audit year ended September 30, 2023. Auditor: SNP Partners LLP 3470 Mt. D...

Department of Housing and Urban Development 600 Harrison Street, 3rd Floor San Francisco, CA 94107-1300 Casa Montego II, Inc., HUD project No. 121-EE187-NP, respectively submits the following corrective action plan for the audit year ended September 30, 2023. Auditor: SNP Partners LLP 3470 Mt. Diablo Blvd., Suite A300 Lafayette, CA 94549 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. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS – FINANCIAL STATEMENT AUDIT No findings noted. FINDINGS – FEDERAL AWARDS PROGRAMS Department of Housing and Urban Development Finding No.: 2023-001 AL 14.157 – Supportive Housing for Elderly Recommendation: We recommend the Owner review controls over the use of project funds. We recommend that the project make approved distributions of residual receipts from the Residual Receipts Fund. Action Taken: The operating account was refunded the $43,029 on 12/7/2023 with funds from the Residual Receipts Funds. Controls have been put in place to prevent the unauthorized distribution of income or project assets. Anticipated Completion Date: December 7, 2023 If there are any questions regarding this plan, please call Jose L. Sanchez at (510) 6470-0700 Very Truly Yours, Jose L. Sanchez – Vice President of Finance

View Audit 9175

Finding 7098 (2023-002)

Material Weakness 2023

Elder Care Alliance of San Francisco - #121-22098

CA

HUD Housing Programs Material Weakness Reporting

Finding 2023-002: Cash Receipts - Material Weakness in Internal Control Over Compliance As required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) we have provided below ...

Finding 2023-002: Cash Receipts - Material Weakness in Internal Control Over Compliance As required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) we have provided below our response and corrective action plan addressing the finding noted in the Single Audit reporting package for Elder Care Alliance of San Francisco (“AVSF”) for the year ended June 30, 2023. Response and Corrective Action Plan: Going forward, management will add check totals to the vacancy loss adjustment, in order to post the appropriate entries in the general ledger. In addition, management will perform high level calculations to review against our reporting and investigate additional reports for comparison purposes. Responsible Person: Amanda Casey, Accounting Consultant, under the oversight of Bing Isenberg, Chief Financial Officer

View Audit 9162

Finding 7095 (2023-001)

Significant Deficiency 2023

The Access Agency, INC

CT

Questioned Costs Eligibility

Audit Finding #: 2023-1 Eligibility Determination Grantor: Department of Health and Human Services Federal Program Name: Low Income Home Energy Assistance (LIHEAP) Federal Assistance Listing (CFDA#): 93.568 Description: During the audited year July 2022 – June 2023, Access paid benefits for an indi...

Audit Finding #: 2023-1 Eligibility Determination Grantor: Department of Health and Human Services Federal Program Name: Low Income Home Energy Assistance (LIHEAP) Federal Assistance Listing (CFDA#): 93.568 Description: During the audited year July 2022 – June 2023, Access paid benefits for an individual whose income was over the threshold of 60% of the CT state median income. The income was documented but ultimately incorrectly calculated. Four other individual household’s basic benefit levels were incorrectly classified as non-vulnerable instead of vulnerable and should have received $50 more in their basic benefit. Statement of Concurrence: Access management concurs with the audit finding: Corrective Action: Access has put in place written procedures as follows: ○ Access will review and revise its training orientation for the next fiscal year. and will provide additional training support and resources to staff to ensure that all LIHEAP applications are certified in an accurate manner. ○ Access will review and improve its file audit process to create a master log of all files reviewed and also note any major findings so a timely response can be made. ○ Access will communicate to the LIHEAP approved software company and CT Department of Social Services suggestions about how to build in better controls regarding categorically eligible households.

View Audit 9137 Questioned Costs: $1

Finding 7094 (2023-002)

None 2023

Elton Voa Living Center, Inc. (elton Place Apartments)

LA

HUD Housing Programs Cash Management

Management agrees with the finding. The excess funds were accrued to submit to HUD.

View Audit 9130

Finding 7093 (2023-001)

None 2023

Elton Voa Living Center, Inc. (elton Place Apartments)

LA

Management agrees with the finding. The replacement reserve deficiency was funded on August 17, 2023 in the amount of $2,415. Management will ensure that the replacement reserve deposits are made on a timely basis in the future.

View Audit 9130

Finding 7085 (2023-004)

Significant Deficiency 2023

Beaufort County

NC

Eligibility

Finding 2023-004 Name of contact person: Corrective Action: Section III - Federal Award Findings and Question Costs (continued) Supervisors, will ensure staff complete all required trainings provided by the Division of Health Benefits. Supervisors will provide additional training, when needed to ens...

Finding 2023-004 Name of contact person: Corrective Action: Section III - Federal Award Findings and Question Costs (continued) Supervisors, will ensure staff complete all required trainings provided by the Division of Health Benefits. Supervisors will provide additional training, when needed to ensure staff have a good understanding of all current and new policy as policy continuously changes. Records will be reviewed internally to ensure cases provide proper documentation. Corrective Action (continued): Proposed completion date: Corrective Actions for Finding 2023-002, 2023-003, and 2023-004 also apply to State Award Findings. Section IV - State Award Findings and Question Costs Training will be provided the week of November 20, 2023 to review findings and corrective action items. Trainings will continue every week to review policy changes, NCFAST updates as well as common errors that may be found during second party reviews. Workers will be trained on the importance of ensuring files include, online verifications, documentation of resources and ensuring, documented resources and income match information entered in NCFAST. Documentation in files should provide clear steps taken by caseworkers to determine eligibility. Checklists have been established to include errors cited during audit. Checklists are to be completed at applications and recertifications, As policy changes and new recommendations are provided by the state, checklists are updated to ensure staff are aware of the most recent policy and procedures.

View Audit 9110

Finding 7084 (2023-003)

Significant Deficiency 2023

Beaufort County

NC

Eligibility

Finding 2023-003 Name of contact person: Corrective Action: Proposed completion date: Finding 2023-004 Name of contact person: Corrective Action: Section III - Federal Award Findings and Question Costs (continued) Supervisors, will ensure staff complete all required trainings provided by the Divisio...

Finding 2023-003 Name of contact person: Corrective Action: Proposed completion date: Finding 2023-004 Name of contact person: Corrective Action: Section III - Federal Award Findings and Question Costs (continued) Supervisors, will ensure staff complete all required trainings provided by the Division of Health Benefits. Supervisors will provide additional training, when needed to ensure staff have a good understanding of all current and new policy as policy continuously changes. Records will be reviewed internally to ensure cases provide proper documentation. Amy Spring, Income Maintenance Administrator Training will be provided the week of November 20, 2023 to review findings and corrective action items. Trainings will continue every week, to review policy changes, NCFAST updates as well as common errors that may be found during second party reviews. Amy Spring, Income Maintenance Administrator Training will be provided the week of November 20, 2023 to review findings and corrective action items. Trainings will continue every week to review policy changes, NCFAST updates as well as common errors that may be found during second party reviews. Supervisors, will ensure staff complete all required trainings provided by the Division of Health Benefits. Supervisors will provide additional training, when needed to ensure staff have a good understanding of all current and new policy as policy continuously changes. Records will be reviewed internally to ensure cases provide proper documentation. Workers will be trained on the importance of ensuring files include, online verifications, documentation of resources and ensuring, documented resources and income match information entered in NCFAST. Documentation in files should provide clear steps taken by caseworkers to determine eligibility. Checklists have been established to include errors cited during audit. Checklists are to be completed at applications and recertifications, As policy changes and new recommendations are provided by the state, checklists are updated to ensure staff are aware of the most recent policy and procedures.

View Audit 9110

Finding 7083 (2023-002)

Significant Deficiency 2023

Beaufort County

NC

Eligibility Internal Control / Segregation of Duties

Finding 2023-002 Name of contact person: Corrective Action: Training will be provided the week of September 5, 2023 to review findigns of corrective action items. Trainings will continue every week to review policy changes, NCFAST updates, as well as common errors that may be found during second par...

Finding 2023-002 Name of contact person: Corrective Action: Training will be provided the week of September 5, 2023 to review findigns of corrective action items. Trainings will continue every week to review policy changes, NCFAST updates, as well as common errors that may be found during second party reviews. Two applications cited in error were processed by temporary staff hired to assist with the volume of Crisis Intervention applications as well as the Low-Income Energy Assistance applications. Two applications cited in error were processed by an employee who has retired. Training will be provided to all temporary staff when hired to ensure applications are processed accurately and all necessary information is requested. Supervisor will be reviewing records internally to ensure accuracy of cases. Applications will be revieiwed and monitored on a rotation basis. Findings from second party reviews will be reviwed with the worker to monitor a pattern for errors and will review policy guidelines to ensure worker is knowledgeable of policy requirements. Training will also be provided to ensure all files include online verifications. Supervisors will provide training to ensure workers are aware of proper documentation required to support eligibilty decisions. Checklists have been established to include errors cited during the audit. Checklists are to be completed at all applications. Amy Spring, Income Maintenance Administrator Supervisors, will ensure staff complete all required trainings provided by the Division of Health Benefits. Supervisors will provide additional training, when needed to ensure staff have a good understanding of all current and new policy as policy continuously changes. Records will be reviewed internally to ensure cases provide proper documentation. Workers will be trained on the importance of ensuring files include, online verifications, documentation of resources and ensuring, documented resources and income match information entered in NCFAST. Documentation in files should provide clear steps taken by caseworkers to determine eligibility. Checklists have been established to include errors cited during audit. Checklists are to be completed at applications and recertifications, As policy changes and new recommendations are provided by the state, checklists are updated to ensure staff are aware of the most recent policy and procedures.

View Audit 9110

Finding 7082 (2023-001)

None 2023

Nh Housing Development, Nfp

IL

Reporting § 200.512

Auditor's Recommemdation: We recommend that NH Housing Development ensures all required information for the data collection is available in a timely fashion to ensure timely filing of the data collection form. Action Taken: ln the future NH Housing Development ensures all required information for ...

Auditor's Recommemdation: We recommend that NH Housing Development ensures all required information for the data collection is available in a timely fashion to ensure timely filing of the data collection form. Action Taken: ln the future NH Housing Development ensures all required information for the data collection is available in a timely fashion to ensure timely filing of the data collection form.

View Audit 9107

Finding 7077 (2023-002)

Significant Deficiency 2023

Town of Avon, Connecticut

CT

Significant Deficiency Internal Control / Segregation of Duties

U.S. Department of the Treasury 2023-002 COVID-19 American Rescue Plan Act Local Fiscal Recovery – Assistance Listing No. 21.027 Recommendation: We recommend that the Town implement a control to ensure an independent review of the financial reports is performed by an individual other than...

U.S. Department of the Treasury 2023-002 COVID-19 American Rescue Plan Act Local Fiscal Recovery – Assistance Listing No. 21.027 Recommendation: We recommend that the Town implement a control to ensure an independent review of the financial reports is performed by an individual other than the preparer to verify accuracy and completeness prior to submission to the U.S. Department of the Treasury. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Town plans to revise the intergovernmental grants practices documented in the Finance Department Policy and Procedures Manual to add the requirement that an independent review of any financial report submitted to a federal or state grantor be completed by someone other than the report preparer and that this review be formally documented prior to submission to the applicable grantor. Name(s) of the contact person(s) responsible for corrective action: Tom DiStasio, Director of Finance Planned completion date for corrective action plan: July 1, 2024

View Audit 9100

Finding 7076 (2023-001)

Significant Deficiency 2023

Town of Avon, Connecticut

CT

Procurement, Suspension & Debarment

U.S. Department of the Treasury 2023-001 COVID-19 American Rescue Plan Act Local Fiscal Recovery – Assistance Listing No. 21.027 Recommendation: We recommend that the Town review its formal procurement policies and make necessary revisions to formally include policies and procedures to meet th...

U.S. Department of the Treasury 2023-001 COVID-19 American Rescue Plan Act Local Fiscal Recovery – Assistance Listing No. 21.027 Recommendation: We recommend that the Town review its formal procurement policies and make necessary revisions to formally include policies and procedures to meet the requirements for verification that an entity with which the Town plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Town plans to revise the purchasing policies and procedures documented in the Finance Department Policy and Procedures Manual to add the requirement that any entity with which the Town plans to enter into a covered transaction is not debarred, suspended, otherwise excluded. Name(s) of the contact person(s) responsible for corrective action: Tom DiStasio, Director of Finance Planned completion date for corrective action plan: July 1, 2024

View Audit 9100

Finding 7073 (2023-001)

Significant Deficiency 2023

Southeastern Illinois College

IL

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Southeastern Illinois College will be implementing remediation steps to ensure that enrollment information is accurate in the National Student Loan Data System (NSLDS). The College’s Information Technology (IT) department will work with the Registrar in creating a process where graduates who are not...

Southeastern Illinois College will be implementing remediation steps to ensure that enrollment information is accurate in the National Student Loan Data System (NSLDS). The College’s Information Technology (IT) department will work with the Registrar in creating a process where graduates who are not originally reported as graduated can be updated to graduated status in National Student Clearinghouse (NSC)’s website. This may include making a graduates’ only submission to NSC to update those graduates whose degrees were conferred after the original submission. Also, the Student Affairs department will now review submission data and give approval prior to submission to NSC. To assist in this review, the IT department will develop a data validation report that lists students who have completed a certificate and/or degree and are no longer attending.

View Audit 9099

Finding 7072 (2023-005)

Significant Deficiency 2023

Nash County

NC

Eligibility

Finding 2023-005 Name of contact person: Corrective Action: Proposed completion date: For Adult - Training to be provided to all caseworkers to include OVS learning gateway webinar, Mastering Medicaid Policy Webinar, and Recertification & Continuous Coverage Unwinding training. Review of MA Policy S...

Finding 2023-005 Name of contact person: Corrective Action: Proposed completion date: For Adult - Training to be provided to all caseworkers to include OVS learning gateway webinar, Mastering Medicaid Policy Webinar, and Recertification & Continuous Coverage Unwinding training. Review of MA Policy Section Financial Resources. Bi-weekly 3-hour staffing sessions with caseworkers. For Family and Children - Training to be provided to all caseworkers to include TWN and OVS learning gateway webinars. Review of policy for exparte process and system reviews. Training to include retaining manual OLV hits. Including covering in detail the documentation template that is required to be completed for each case. Target 2nd parties will be completed at 2 per worker per week of cases processed within the month. Feedback shared with worker to ensure training was effective. For Adult - Training will occur December 2023, once the training is provided the additional 2nd parties of cases will begin and continue for 2 months into Feb 2024. For Family and Children - Training will occur Nov.30th 2023.

View Audit 9079

Finding 7071 (2023-004)

Significant Deficiency 2023

Nash County

NC

Eligibility

Finding 2023-004 Name of contact person: Corrective Action: Proposed completion date: Finding 2023-005 Name of contact person: Corrective Action: Proposed completion date: For Adult - Training to be provided to all caseworkers to include OVS learning gateway webinar, Mastering Medicaid Policy Webina...

Finding 2023-004 Name of contact person: Corrective Action: Proposed completion date: Finding 2023-005 Name of contact person: Corrective Action: Proposed completion date: For Adult - Training to be provided to all caseworkers to include OVS learning gateway webinar, Mastering Medicaid Policy Webinar, and Recertification & Continuous Coverage Unwinding training. Review of MA Policy Section Financial Resources. Bi-weekly 3-hour staffing sessions with caseworkers. For Family and Children - Training to be provided to all caseworkers to include TWN and OVS learning gateway webinars. Review of policy for exparte process and system reviews. Training to include retaining manual OLV hits. Including covering in detail the documentation template that is required to be completed for each case. Target 2nd parties will be completed at 2 per worker per week of cases processed within the month. Feedback shared with worker to ensure training was effective. For Adult - Training will occur December 2023, once the training is provided the additional 2nd parties of cases will begin and continue for 2 months into Feb 2024. For Family and Children - Training will occur Nov.30th 2023. Section III - Federal Award Findings and Questioned Costs (continued) Lyn Saunders - Adult Medicaid Supervisor, Melissa McDaniels – Family and Children's Medicaid Supervisor Melissa McDaniels –Family and Children's Medicaid Supervisor Training to be provided to cover IV-D Referral Policy and Process, this will include OVS ACTS review, review of policy to know when a referral is required to include if a client requests to be referred. A laminated desk reference will be provided at the time of training, this will have examples of when a referral is needed along with how to enter the referral within NCFAST. Training will occur Nov. 30th 2023.

View Audit 9079

Finding 7070 (2023-003)

Significant Deficiency 2023

Nash County

NC

Eligibility

Finding 2023-003 Name of contact person: Corrective Action: Proposed completion date: Section II - Financial Statement Findings Section III - Federal Award Findings and Questioned Costs For the Year Ended June 30, 2023 Corrective Action Plan Immediately and ongoing Donna Wood, Finance Director Train...

Finding 2023-003 Name of contact person: Corrective Action: Proposed completion date: Section II - Financial Statement Findings Section III - Federal Award Findings and Questioned Costs For the Year Ended June 30, 2023 Corrective Action Plan Immediately and ongoing Donna Wood, Finance Director Training will occur Nov. 30th 2023. Team meeting will be held to discuss findings of audit, errors cited to include Household Composition, income calculation and TWN calls for each household member age 14 or old on an application or Recertification. Finance Director will review year end salary accrual along with the Payroll Specialist to ensure correct salary accruals. The Finance Director will work with the Accountant to calculate and update the EMS net receivables each year to ensure proper posting to the General Ledger, working with information from the County’s billing and collection agency. Melissa McDaniels –Family and Children's Medicaid Supervisor Training to be provided to all caseworkers to include TWN and OVS learning gateway webinars. Review of policy for exparte process and system reviews. Training to also include Income Policy, how to review for self-employment income and utilize the income wizard to enter weekly, bi-weekly and monthly income amounts so the system will calculate the income and leave less room for user error. Documentation of what income is being evaluated to also include why certain incomes are not counted. Training to include review of Household Composition, tax filing status and how to review the determinations of each case before completing/ releasing auto holds. Lyn Saunders - Adult Medicaid Supervisor Training to be provided to caseworkers to include review of Job Aids for Adding Evidence to an application, Adding Evidence to a Case, and Adding Verifications. Review of MA Policy Financial Resources. Bi-weekly 3-hour staffing sessions with caseworkers. Target 2nd parties will be completed at 2 per worker per week of cases processed within the month. Feedback shared with worker to ensure training was effective. Training will occur December 2023, once the training is provided the additional 2nd parties of cases will begin and continue for 2 months into Feb 2024.

View Audit 9079

Finding 7069 (2023-002)

Significant Deficiency 2023

Nash County

NC

Eligibility Internal Control / Segregation of Duties

Finding 2023-002 Name of contact person: Corrective Action: Proposed completion date: Finding 2023-003 Name of contact person: Corrective Action: Proposed completion date: Section II - Financial Statement Findings Section III - Federal Award Findings and Questioned Costs For the Year Ended June 30, ...

Finding 2023-002 Name of contact person: Corrective Action: Proposed completion date: Finding 2023-003 Name of contact person: Corrective Action: Proposed completion date: Section II - Financial Statement Findings Section III - Federal Award Findings and Questioned Costs For the Year Ended June 30, 2023 Corrective Action Plan Immediately and ongoing Donna Wood, Finance Director Training will occur Nov. 30th 2023. Team meeting will be held to discuss findings of audit, errors cited to include Household Composition, income calculation and TWN calls for each household member age 14 or old on an application or Recertification. Finance Director will review year end salary accrual along with the Payroll Specialist to ensure correct salary accruals. The Finance Director will work with the Accountant to calculate and update the EMS net receivables each year to ensure proper posting to the General Ledger, working with information from the County’s billing and collection agency. Melissa McDaniels –Family and Children's Medicaid Supervisor Training to be provided to all caseworkers to include TWN and OVS learning gateway webinars. Review of policy for exparte process and system reviews. Training to also include Income Policy, how to review for self-employment income and utilize the income wizard to enter weekly, bi-weekly and monthly income amounts so the system will calculate the income and leave less room for user error. Documentation of what income is being evaluated to also include why certain incomes are not counted. Training to include review of Household Composition, tax filing status and how to review the determinations of each case before completing/ releasing auto holds.

View Audit 9079

Finding 7068 (2023-006)

Significant Deficiency 2023

Nash County

NC

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

Finding 2023-006 Name of contact person: Corrective Action: Proposed completion date: Jessica Hill, Food and Nutrition Services Supervisor Training will be conducted in December 2023 in the following noted areas: Reviewing OVS ESC tab for all household members and related quarters to question each e...

Finding 2023-006 Name of contact person: Corrective Action: Proposed completion date: Jessica Hill, Food and Nutrition Services Supervisor Training will be conducted in December 2023 in the following noted areas: Reviewing OVS ESC tab for all household members and related quarters to question each employer listed in related quarters. Training of documentation of termination wages and verification sources to verify earned income. Conduct a documentation training exercise to ensure verification of all expenses given as a deduction. Review acceptable forms of verification for deductions given. Conduct an earned income exercise to review base period requirements and calculation of correct gross amount to determine correct earned income for the FNS unit. Review of documentation procedures and referencing to The Work Number verifying employment terminations for applicable employers. Review of policy sections 305, 300, and 310. Second party reviews focused around income calculations, verifications, correct base period used and documentation, and verification of deductions given to FNS unit. Ensure staff understands base period for earned income, the importance of documenting case file and providing correct verification to support action taken on case file. December 2023 Section IV - State Award Findin

View Audit 9079

Finding 7067 (2023-001)

Significant Deficiency 2023

North Hill Communities. Inc. and Subsidiaries

MA

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

The Company agrees with the finding. The Company will implement a process for a member of the finance staff to prepare lost revenues calculations. The Director of Finance will then provide a second layer of detailed review on the lost revenue calculations and the financial reporting to ensure amount...

The Company agrees with the finding. The Company will implement a process for a member of the finance staff to prepare lost revenues calculations. The Director of Finance will then provide a second layer of detailed review on the lost revenue calculations and the financial reporting to ensure amounts captured are accurate and categorized appropriately. Sign off on preparation and review will be documented appropriately.

View Audit 9075

Finding 7065 (2023-001)

Significant Deficiency 2023

Muncie Public Charter School of Inquiry, Inc. D/b/a Inspire Academy

IN

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties § 200.430

Dec 19, 2023 Donovan CPAs 5151 E. U.S. HWY 36 Avon, IN 46123 Detailed below is the Official Response to Audit Results and Comments relative to the review of Muncie Public Charter School of Inquiry, Inc.’s (“the School”) compliance with provisions of the Accounting and Uniform Compliance Guidelines M...

Dec 19, 2023 Donovan CPAs 5151 E. U.S. HWY 36 Avon, IN 46123 Detailed below is the Official Response to Audit Results and Comments relative to the review of Muncie Public Charter School of Inquiry, Inc.’s (“the School”) compliance with provisions of the Accounting and Uniform Compliance Guidelines Manual for Indiana Charter Schools issued by the Indiana State of Accounts. Audit Results and Comment: III. Federal Award Findings and Questioned Costs FINDING 2023-001 TIME AND EFFORT RECORDS SIGNIFICANT DEFICIENCY Federal Program: Education Stabilization Fund Assistance Listing Numbers: 84.425D and 84.425U Condition: The School applied employee salary expenses to the program. While employees were applied to the grant in line with the approved budget, proper time and effort records were not maintained. Semi-annual certification forms did not reflect a six-month period and were not signed at the end of the six-month period. Criteria: Charges for Federal awards for salaries and wages must be based on records that accurately reflect work performed (2 CFR 200.430(i)). Cause: The School was not aware of the requirement outlined in the Criteria section above. Effect: The School is unable to document certification of employee time spent in the program. Recommendation: We recommend the School develop internal controls to ensure that proper semi-annual certifications are maintained. Views of Responsible Officials and Planned Corrective Actions: The School’s Corrective Action Plan is included on page 2. Response: The financial manager, Ana Maric, will submit completed semi-annual certification forms for all employees paid from Title I, Part A; IDEA, Part B (611), and ESSER III for the period of July 01, 2023 to Dec 31,2023 to Donovan CPA for review by January 15, 2024. In addition, semi-annual certification forms will be completed for individuals paid by federal grants and will reflect six-month certification periods to be signed by the employee’s supervisor at the end of the six-month period. In order to maintain this, there will be internal checks and balances every six months to review with the Executive Director, Leslie Draper. Leslie Draper Executive Director Inspire Academy- A School of Inquiry 2801 E. 16th St. Muncie, IN 47302

View Audit 9072

Finding 7064 (2023-001)

Significant Deficiency 2023

Swan Manor Addition

WA

HUD Housing Programs Cash Management Reporting

Finding Reference Number #2023-001 Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has put procedures in place to ensure deposits are made as required in the future. Contact Person Responsible: Tom Anderson Completion Date: September 30...

Finding Reference Number #2023-001 Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has put procedures in place to ensure deposits are made as required in the future. Contact Person Responsible: Tom Anderson Completion Date: September 30, 2023

View Audit 9069

Finding 7062 (2023-004)

Significant Deficiency 2023

Barton County Community College

KS

Student Financial Aid Special Tests & Provisions Reporting

Federal Program Student Financial Assistance Cluster Compliance requirements Special Tests and Provisions – Enrollment Reporting Condition During testing, we identified that three of the fourteen students tested did not have an enrollment status change reported. Recommendation We recommend th...

Federal Program Student Financial Assistance Cluster Compliance requirements Special Tests and Provisions – Enrollment Reporting Condition During testing, we identified that three of the fourteen students tested did not have an enrollment status change reported. Recommendation We recommend that the College review its controls to ensure that accurate enrollment information is reported to NSLDS. Comments on the Finding Recommendation Due to requirements of the Kansas State Board of Regents, students that drop courses after a certain point in the semester are considered “W” students, and they did not have their enrollment status changed within the system. Because of this, any status changes that occurred after that given point in the semester, that did not result in the total withdrawal of a student, were not reported to NSLDS. Action Taken The College is testing potential methods to ensure that changes to students’ enrollment statuses are properly reported. These solutions have been tested in the Student Information System (Banner) in the test environment and were successful. This will be moved into production and the next reporting date of November 16th should have the updated information for reporting.

View Audit 9062

Finding 7059 (2023-003)

Significant Deficiency 2023

Barton County Community College

KS

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

Federal Program Student Financial Assistance Cluster Compliance requirements Special Tests and Provisions – Return to Title IV Condition During testing, we identified that three of the sixteen students tested had an incorrect Return to Title IV calculation on file. Recommendation We recommend t...

Federal Program Student Financial Assistance Cluster Compliance requirements Special Tests and Provisions – Return to Title IV Condition During testing, we identified that three of the sixteen students tested had an incorrect Return to Title IV calculation on file. Recommendation We recommend that the College review its controls to ensure that accurate Return to Title IV calculations are completed. Comments on the Finding Recommendation The College used seven calendar break days upon the basis that the campus was only closed for seven days for both Spring Break and Thanksgiving Break. However, it was brought to the College’s attention that break days for Return to Title IV purposes are considered all days between the last scheduled day of classes, and the first day classes resume, which would be nine calendar break days for both the Fall and Spring semesters. Action Taken As of September 11, 2023, the financial aid office has recalculated the Return to Title IV calculations for all students whose calculations utilized the incorrect number of break days. Return amounts have been corrected based upon those calculations. Staff have also undergone training regarding use of the correct calendar for students.

View Audit 9062

Finding 7057 (2023-002)

Significant Deficiency 2023

Barton County Community College

KS

Special Tests & Provisions Reporting

Federal Program Student Financial Assistance Cluster Compliance requirements Reporting and Special Tests and Provisions - Verification Condition During testing, we identified that five students of the 40 tested showed a status code within COD origination records that indicated that they had been ...

Federal Program Student Financial Assistance Cluster Compliance requirements Reporting and Special Tests and Provisions - Verification Condition During testing, we identified that five students of the 40 tested showed a status code within COD origination records that indicated that they had been selected for, and undergone, the verification process. However, upon review of their files, verification had not been completed. Recommendation We recommend that the College review its controls to ensure that accurate data is reported. Comments on the Finding Recommendation During the year, the College had turnover in experienced staff within the financial aid office. The reporting errors were the result of new employees not yet having the training and experience to catch the input of incorrect data. Action Taken As of September 11, 2023, the financial aid office has reviewed the verification status reported for all Fiscal Year 2023 students. Of those students, 81 were identified to have an inaccurate verification status code within the College’s software. Those codes were all updated, and 75 of those were Pell recipients who were additionally updated in COD. Per COD support, loan-only recipients cannot be updated. In addition, trainings have been conducted to ensure that all staff are aware of the proper procedures.

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