Corrective Action Plans

Finding 5701 (2023-002)

Significant Deficiency 2023

Village of New Square Public Housing Authority

NY

HUD Housing Programs Eligibility Internal Control / Segregation of Duties

Corrective Action Plan Finding 2023-002 – Documentation of Controls Auditee’s Response and Planned Corrective Action The Authority will use a checklist for each recertification to ensure all compliance requireme...

Corrective Action Plan Finding 2023-002 – Documentation of Controls Auditee’s Response and Planned Corrective Action The Authority will use a checklist for each recertification to ensure all compliance requirements are met and maintain a copy in the tenant’s file. Planned Implementation Date of Corrective Action: December 2023 Person Responsible for Corrective Action: Betty Mermelstein, Executive Director Village of New Square Housing Authority

View Audit 7699

Finding 5700 (2023-003)

None 2023

Meriwether Lewis Electric Cooperative

TN

Questioned Costs Procurement, Suspension & Debarment Cash Management

Acknowledgment of Finding: Meriwether Lewis Electric Cooperative acknowledges the audit finding indicating instances where our procurement practices did not align with federal guidelines. These discrepancies were identified as deviations from the required procurement procedures. Cause Analysis: It ...

Acknowledgment of Finding: Meriwether Lewis Electric Cooperative acknowledges the audit finding indicating instances where our procurement practices did not align with federal guidelines. These discrepancies were identified as deviations from the required procurement procedures. Cause Analysis: It was determined that the deviations from the prescribed procurement methods were due to the project being specialized in nature, project continuity, material procurement and community impact. Corrective Action: At the request of the state, Meriwether Lewis Electric Cooperative plans to present a Memo of Justification to address and explain the deviation. Commitment to Compliance: Meriwether Lewis Electric Cooperative is committed to complying with all applicable federal guidelines and specific requirements outlined within the federal grant contract. Timeline and Accountability: The corrective action plan is anticipated to be effective within the next fiscal year. The Cooperative President & CEO is responsible for oversight of organizational policies and procedures. Commitment to Continuous Improvement: Meriwether Lewis Electric Cooperative recognizes the importance of federal guidelines to ensure transparency and compliance. The Cooperative remains committed to continuous improvement and training as well as regular reviews of current policies to ensure compliance with federal regulations as it pertains to said grant contract. Conclusion: Meriwether Lewis Electric Cooperative believes this deviation was vital in nature for the continuity of the project. The Cooperative remains dedicated to adhering to federal guidelines while keeping the best interest of the Cooperative and its members at the forefront of each decision made.

View Audit 7697 Questioned Costs: $1

Finding 5699 (2023-002)

None 2023

Meriwether Lewis Electric Cooperative

TN

Procurement, Suspension & Debarment Cash Management

Acknowledgment of Finding: Meriwether Lewis Electric Cooperative acknowledges the audit finding regarding the absence of a written procurement policy related to a federal grant contract. We appreciate the auditors’ diligence in highlighting this finding. Commitment to Compliance: Meriwether Lewis...

Acknowledgment of Finding: Meriwether Lewis Electric Cooperative acknowledges the audit finding regarding the absence of a written procurement policy related to a federal grant contract. We appreciate the auditors’ diligence in highlighting this finding. Commitment to Compliance: Meriwether Lewis Electric Cooperative is committed to complying with all applicable federal guidelines and specific requirements outlined within the federal grant contract. Corrective Action Plan: In response to the audit finding, Meriwether Lewis Electric Cooperative has a corrective action plan. This plan involves: a. Developing a team of Cooperative leaders to address procurement and compliance. b. Researching and analyzing federal grant procurement requirements. c. Developing a written procurement policy that aligns with federal guidelines while maintaining the best interest of the Cooperative. d. Ensure training for employees involved in the process of such. e. Ensure ongoing monitoring, compliance and training. Timeline and Accountability: The corrective action plan is anticipated to be effective within the next fiscal year. The Cooperative President & CEO is responsible for oversight of organizational policies and procedures. Commitment to Continuous Improvement: Meriwether Lewis Electric Cooperative recognizes the importance of federal guidelines to ensure transparency and compliance. The Cooperative remains committed to continuous improvement and training as well as regular reviews of current policies to ensure compliance with federal regulations as it pertains to said grant contract. Conclusion: Meriwether Lewis Electric Cooperative remains dedicated to rectifying this deficiency by establishing and implementing a written procurement policy that follows federal grant regulations. All policy development is developed with the best interest of the Cooperative and its members as directed by the board of directors.

View Audit 7697

Finding 5698 (2023-001)

Significant Deficiency 2023

Meriwether Lewis Electric Cooperative

TN

Cash Management

Acknowledgment of Finding: Meriwether Lewis Electric Cooperative acknowledges the audit finding regarding the internal control over costs to be submitted for reimbursement. Cause and Intent: The clerical errors leading to this discrepancy were unintended and stemmed from the retrospective review ...

Acknowledgment of Finding: Meriwether Lewis Electric Cooperative acknowledges the audit finding regarding the internal control over costs to be submitted for reimbursement. Cause and Intent: The clerical errors leading to this discrepancy were unintended and stemmed from the retrospective review and abundance of invoices related prior to receiving the grant contract. Much of this project covered within the grant contract was completed prior to receipt of the contract. These errors were solely attributable to clerical oversight and had no intentional misrepresentation or malpractice. The retrospective nature of gathering a substantial volume of invoices over an extended period resulted in inadvertent mistakes in cost allocation. Corrective Action Taken: In response to the audit finding, Meriwether Lewis Electric Cooperative has taken corrective action. This includes: a. Review and Rectification- Once an amount was identified, a review of all invoices and related documentation has been conducted to identify and rectify any clerical inaccuracies that could have resulted in ineligible costs. b. Reconciliation and Adjustment- Misallocated costs identified during the review have been excluded. c. Enhanced Controls- Strengthened controls and oversight measures have been implemented within the reimbursement preparation process to prevent future errors. Mitigating Measures: While the errors resulted in a misallocation of costs, the overall financial impact on the grant reimbursement remains mitigated. The corrective actions taken promptly rectified the issues, ensuring compliance with federal regulations and the accurate allocation of costs related to the project. Commitment to Continuous Improvement: Meriwether Lewis Electric Cooperative remains committed to maintaining the highest standards of compliance and integrity in financial reporting. The Cooperative is dedicated to ongoing training, process and procedure improvements and strengthen controls to prevent future errors. Timeline and Accountability: The corrective action plan is anticipated to be effective within the next fiscal year. The Cooperative President & CEO is responsible for oversight of organizational policies and procedures.Conclusion: Meriwether Lewis Electric Cooperative strives for transparency, honesty and integrity within financial reporting and adherence to federal guidelines.

View Audit 7697

Finding 5693 (2023-001)

Significant Deficiency 2023

Buena Vista University

IA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

2023 Corrective Action Plan Finding Reference Number 2023-001 Contact person - Stephanie Wilhelm, Registrar Cause - Management oversite during a status update report submission Current Status - All student enrollment statuses from spring 2023 semester has been reviewed and corrected as needed. All s...

2023 Corrective Action Plan Finding Reference Number 2023-001 Contact person - Stephanie Wilhelm, Registrar Cause - Management oversite during a status update report submission Current Status - All student enrollment statuses from spring 2023 semester has been reviewed and corrected as needed. All students that graduate at mid semester will be reviewed individually to ensure that they are not re-reported as enrolled after degree completion. We have also updated our conferring process to add a status flag to ensure the graduated status is sent to NSC-NSLDS for updates. For those students that begin our graduate program immediately after completing the undergraduate program, they will be managed individually for reporting mid-stream until the new term begins. Views of Responsible Officials and Planned Corrective Action - the software cause of the re-reportig of graduated students as enrolled has not been determined. All mid-term graduate prior to March 2023 worked correctly and those that graduated July 2023 all worked correctly. Reports have been created for mid-term graduates and students begining another program immediately after degree completion. Anticipated Completion Date - Already completed and ongoing.

View Audit 7684

Finding 5690 (2023-001)

Material Weakness 2023

Mary Free Bed Rehabilitation Hospital

MI

Material Weakness Reporting

While the total revenue amounts reported by the Organization were accurate, there were two quarters (the third and fourth quarters of calendar year 2021) where the amounts identified for individual payors were not correct by offsetting amounts. The Organization's controls in place for reporting subm...

While the total revenue amounts reported by the Organization were accurate, there were two quarters (the third and fourth quarters of calendar year 2021) where the amounts identified for individual payors were not correct by offsetting amounts. The Organization's controls in place for reporting submissions ensured that the grand totals for each quarter were correct, but did not identify that individual payor amounts were correct. Planned Corrective Action: The Organization agrees with this finding. The Organization will implement and document a secondary level of review prior to all submissions to ensure submitted amounts agree back to supporting documentation. Contact person responsible for corrective action: Nate Guzman, Controller Anticipated Completion Date: 12/6/2023

View Audit 7648

Finding 5689 (2023-001)

Significant Deficiency 2023

Ravalli Head Start, Inc.

UT

Allowable Costs / Cost Principles

RE: Audit Finding 2023-00 I Internal Control over Allowable Costs The Chief Fiscal Officer, Executive Director, and Finance Committee Chair of the Governing Board have reviewed and agree with the auditor's comments on 2023-00 I. A corrective action plan has been put in pla e by the Fiscal Officer, ...

RE: Audit Finding 2023-00 I Internal Control over Allowable Costs The Chief Fiscal Officer, Executive Director, and Finance Committee Chair of the Governing Board have reviewed and agree with the auditor's comments on 2023-00 I. A corrective action plan has been put in pla e by the Fiscal Officer, Melodee Giacomino, immediately regarding the reconciliation of payroll liabilities. Any future adjustments will be posted and checked to ensure an unallowable cost is not inadvertently recorded. Only adjustments deemed necessary will be performed. Prior to submitting final financials to be audited, another check will be run on the Balance Sheet to ensure such adjustments have not been made. All staff in the fiscal office have been notified to date.

View Audit 7643

Finding 5681 (2023-001)

Significant Deficiency 2023

Village of Hempstead Housing Authority

NY

HUD Housing Programs Eligibility Internal Control / Segregation of Duties

Corrective Action Plan Village of Hempstead Housing Authority 2023 Audit Finding 2023-001 – Documentation of Controls Auditee’s Response and Planned Corrective Action AUDITEE’S RESPONSE HHA will establish and utilize a check list to be used by the Tenant Housing Representative to use durin...

Corrective Action Plan Village of Hempstead Housing Authority 2023 Audit Finding 2023-001 – Documentation of Controls Auditee’s Response and Planned Corrective Action AUDITEE’S RESPONSE HHA will establish and utilize a check list to be used by the Tenant Housing Representative to use during the recertification process. The checklist will be initialed and signed by the housing representative and maintained in each tenant’s file. Having this control in place will help ensure that HHA is compliant with reporting. Planned Implementation Date of Corrective Action: December 20, 2023 Person Responsible for Corrective Action: Shereen Goodson, Executive Director Village of Hempstead Housing Authority Shereen Goodson, Executive Director

View Audit 7627

Finding 5679 (2023-002)

Significant Deficiency 2023

Lodi School District

WI

Reporting Internal Control / Segregation of Duties

Management Views – Management agrees with the finding and the recommendation. Corrective Action Planned - Management and the Board will continue to designate competent staff to oversee and review the financial reports and approve them before issuance. However, it is not feasible or cost effective to...

Management Views – Management agrees with the finding and the recommendation. Corrective Action Planned - Management and the Board will continue to designate competent staff to oversee and review the financial reports and approve them before issuance. However, it is not feasible or cost effective to add staff with the competence to prepare these reports. Anticipated Completion Date – This action will be ongoing.

View Audit 7623

Finding 5678 (2023-004)

Significant Deficiency 2023

Big Horn County School District #1

WY

Cash Management Significant Deficiency § 200.305

Our regular federal awards are being regularly submitted on a monthly basis by our bookkeeper. The finding is related to our newer grants that were awarded WYBILT specfically, and the ESSER III - ARP and were taken on by the business manager. We also had our GEER II award that had delays in cash req...

Our regular federal awards are being regularly submitted on a monthly basis by our bookkeeper. The finding is related to our newer grants that were awarded WYBILT specfically, and the ESSER III - ARP and were taken on by the business manager. We also had our GEER II award that had delays in cash requests. At different points in the year multiple changes in requirements in what to provide for documentation, caused a delay in doing cash requests. The business manager will work to shorten the amount of time this process takes in the upcoming year. We have fewer grants that will be tracked which will help in getting the time between expenditures and when cash is requested.

View Audit 7621

Finding 5677 (2023-003)

Significant Deficiency 2023

Big Horn County School District #1

WY

Procurement, Suspension & Debarment § 200.318

The district will create a checklist that will include a review of vendors on Sam.gov and print the findings so we may provide necessary documentation. We do have in policy that prospective bidders to contracts are to certify they are not suspended or debarred. Policy EFAB-E. We will review our curr...

The district will create a checklist that will include a review of vendors on Sam.gov and print the findings so we may provide necessary documentation. We do have in policy that prospective bidders to contracts are to certify they are not suspended or debarred. Policy EFAB-E. We will review our current policies to ensure this requirement is met going forward.

View Audit 7621

Finding 5676 (2023-002)

None 2023

Auburn Community Unit School District #10

IL

Questioned Costs Cash Management Reporting

Action Steps: The District will focus on a greater accountability through check and balance procedures. Both the grant writer and the superintendent review the expenditure reports prior to submitting to ISBE. After the expenditure reports have been submitted and approved by ISBE, they will be revi...

Action Steps: The District will focus on a greater accountability through check and balance procedures. Both the grant writer and the superintendent review the expenditure reports prior to submitting to ISBE. After the expenditure reports have been submitted and approved by ISBE, they will be reviewed post-approval for accuracy. Contact Person(s): Amy Donaldson, Grant Writer Darren Root, Superintendent Anticipated Completion Date: Immediately. December 31, 2023

View Audit 7588 Questioned Costs: $1

Finding 5674 (2023-001)

Significant Deficiency 2023

Auburn Community Unit School District #10

IL

Questioned Costs Cash Management Reporting

Action Steps: The district has hired a new food service director who has taken measures to implement a more accurate record-keeping system, which includes Accu-Claim, as recommended by ISBE. The new system provides a more detailed daily report. Also, the cashiers at the point of sale have been ret...

Action Steps: The district has hired a new food service director who has taken measures to implement a more accurate record-keeping system, which includes Accu-Claim, as recommended by ISBE. The new system provides a more detailed daily report. Also, the cashiers at the point of sale have been retrained so that the recording and reporting is accurate. Contact Person(s): Kala Dudley, Food Service Director Ruby Howard, Unit Office Secretary Darren Root, Superintendent Anticipated Completion Date: December 31, 2023

View Audit 7588 Questioned Costs: $1

Finding 5669 (2023-002)

Significant Deficiency 2023

Millington Community Schools

MI

School Nutrition Programs Internal Control / Segregation of Duties Subrecipient Monitoring

Recommendation: The District should put into place internal controls to ensure all steps of verification are completed by program management, including secondary review of the free and reduced rosters after the verification process has been completed. Action to be taken: The District concurs with th...

Recommendation: The District should put into place internal controls to ensure all steps of verification are completed by program management, including secondary review of the free and reduced rosters after the verification process has been completed. Action to be taken: The District concurs with the finding and will implement a review process to ensure students selected for the verification process are changed to the proper status. Additionally, the District will retain the proper documentation to support the verification process.

View Audit 7586

Finding 5664 (2023-001)

Material Weakness 2023

Millington Community Schools

MI

Questioned Costs School Nutrition Programs Subrecipient Monitoring

Recommendation: The District should put into place internal controls that ensure there is a process to verify the free and reduced students submit applications or be switched to full pay status in their software. Action to be taken: The District concurs with the finding and will put procedures in pl...

Recommendation: The District should put into place internal controls that ensure there is a process to verify the free and reduced students submit applications or be switched to full pay status in their software. Action to be taken: The District concurs with the finding and will put procedures in place to verify that free and reduced students all have applications on file and properly qualify for that status.

View Audit 7586 Questioned Costs: $1

Finding 5661 (2023-001)

Significant Deficiency 2023

Immaculata University

PA

Questioned Costs Student Financial Aid Significant Deficiency

Department of Education Immaculata University respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 01, 2022 - June 30, 2023 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consist...

Department of Education Immaculata University respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 01, 2022 - June 30, 2023 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT No findings over financial statement audit. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS Department of Education 2023-001 Student Financial Assistance Cluster – Federal Assistance Numbers 84.007, 84.063, 84.268 Recommendation: We recommend the University develop a process to ensure that all Title IV outstanding checks are returned back to the ED within the required timeframe and verify on a regular basis the process has been followed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University had an established monthly process for returning Title IV outstanding checks to the Department of Education. During the months of January, 2023 and May, 2023, the University did not follow this established monthly process. Beginning in August, 2023, the University began scheduling monthly meetings to ensure all Title IV outstanding checks are returned to the Department of Education within the required timeframe. Name(s) of the contact person(s) responsible for corrective action: Joanne Cristinzio Planned completion date for corrective action plan: August 15, 2023 If the Department of Education has questions regarding this plan, please call Joanne Cristinzio at 484- 323-3067.

View Audit 7583 Questioned Costs: $1

Finding 5657 (2023-001)

Material Weakness 2023

Brevard Prevention Coalition INC

FL

Subrecipient Monitoring Material Weakness Period of Performance

2023-001 Cash Disbursement Review and Approval. BPC established its policies and procedures that included processes for proper approval of all transactions in September of 2023 during the audit for the previous year. The transactions without approval were all prior to the new policy and procedure. T...

2023-001 Cash Disbursement Review and Approval. BPC established its policies and procedures that included processes for proper approval of all transactions in September of 2023 during the audit for the previous year. The transactions without approval were all prior to the new policy and procedure. The organization continues to follow written policies and procedures for proper approval of all transactions posted in the general ledger.

View Audit 7575

Finding 5649 (2023-001)

Significant Deficiency 2023

Dordt University, Inc.

IA

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

Finding 2023-001 - Special Tests and Provisions – Gramm-Leach-Bliley Act Responsible Individuals – Director of Computer Services and Vice President for Finance & Risk Management. Finding Summary: During testing of Gramm-Leach-Bliley Act and inquiry with management, it was determined that the Univ...

Finding 2023-001 - Special Tests and Provisions – Gramm-Leach-Bliley Act Responsible Individuals – Director of Computer Services and Vice President for Finance & Risk Management. Finding Summary: During testing of Gramm-Leach-Bliley Act and inquiry with management, it was determined that the University does not have a written comprehensive information security program in place. Corrective Action Planned: Dordt will be working with an external organization familiar with the policy requirements of the Gramm-Leach-Bliley Act to take existing procedures and incorporate them into a formal written information security policy that addresses the key areas of the Gramm-Leach-Bliley Act. Anticipated Completion Date: June 30, 2024.

View Audit 7569

Finding 5644 (2023-002)

Significant Deficiency 2023

Saint Martin's University

WA

Internal Control / Segregation of Duties Student Financial Aid Significant Deficiency

Action taken: Saint Martin’s University will review the requirements of 16 CFR 314.4, update our written policy to ensure that it addresses all the required elements 16 CFR 314.3(b), and perform an annual review of our updated policy to ensure that it continues to comply with all relevant regulation...

Action taken: Saint Martin’s University will review the requirements of 16 CFR 314.4, update our written policy to ensure that it addresses all the required elements 16 CFR 314.3(b), and perform an annual review of our updated policy to ensure that it continues to comply with all relevant regulations. The University is currently in the process of formally adopting a cybersecurity framework as well as securing a vendor to perform an IT security assessment. This ongoing work in the interest of the security, confidentiality, and integrity of student information will position us well to make the recommended updates to our policy Name of Responsible Party: Mary Donahoo, Chief Information Officer Anticipated completion date: 3/31/2024

View Audit 7568

Finding 5642 (2023-001)

Significant Deficiency 2023

Saint Martin's University

WA

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

Action taken: As of June 2023, the Financial Aid department has a full-time Director, who is responsible for the Return to Title IV (R2T4) determinations. Following the regulations set forth by the Department of Education on R2T4 calculations for schools not required to take attendance, we have revi...

Action taken: As of June 2023, the Financial Aid department has a full-time Director, who is responsible for the Return to Title IV (R2T4) determinations. Following the regulations set forth by the Department of Education on R2T4 calculations for schools not required to take attendance, we have reviewed procedures and controls to ensure they are properly designed and implemented to ensure calculations are occurring accurately and timely. Going forward, we will ensure maintenance of proper documentation on students requiring a calculation, including indication of withdrawal date. Potential R2T4 calculations audits are now run multiple times a week, and will continue to be, in order to address timely calculations. The Director plans to continue education in the area of R2T4 calculations to maintain the most accurate and updated information on the topic. Name of Responsible Party: Erin Schaffer, Director of Financial Aid Anticipated completion date: 12/31/2023

View Audit 7568

Finding 5641 (2023-003)

Material Weakness 2023

Buhl Joint School District #412

ID

Questioned Costs Material Weakness Internal Control / Segregation of Duties

Reportable Condition: 2023-003 Check Issued for a Materially Misstated Amount Recommendation: Follow internal controls already in place, double check work prior to finalizing, and provide education to the personnel on the proper procedures and internal controls. Action: We are currently follow...

Reportable Condition: 2023-003 Check Issued for a Materially Misstated Amount Recommendation: Follow internal controls already in place, double check work prior to finalizing, and provide education to the personnel on the proper procedures and internal controls. Action: We are currently following the recommendation. Also, we feel that this was an isolated instance and personnel changes have been made.

View Audit 7557 Questioned Costs: $1

Finding 5640 (2023-001)

None 2023

Pompei Housing Development Fund Company, Inc.

NY

HUD Housing Programs Procurement, Suspension & Debarment

U.S. Department of Housing and Urban Development Pompei Housing Development Fund Company, Inc. (Pompei North Apartments), HUD Project No. 014-11249 respectfully submits the following corrective action plan for the year ended March 31, 2023. Name and address of independent public accounting firm: B...

U.S. Department of Housing and Urban Development Pompei Housing Development Fund Company, Inc. (Pompei North Apartments), HUD Project No. 014-11249 respectfully submits the following corrective action plan for the year ended March 31, 2023. Name and address of independent public accounting firm: Bonadio & Co., LLP, 432 North Franklin Street #60, Syracuse, New York 13204 Audit period: April 1, 2022 – March 31, 2023 The finding from the 2023 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT None FINDINGS – FEDERAL AWARD PROGRAM AUDIT Finding 2023-001: Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, Federal Assistance Listing Number 14.155 Condition: The required deposit of $53,845 for the year ended March 31, 2022 was made after the 60 day deadline. Recommendation: Pompei North Apartments should ensure residual receipts are made within 60 days of year-end in accordance with the HUD Regulatory Agreement. Action Taken: The required deposit was made in October 2022. Completion Date: October 2022 Name of Contact Person Responsible for Corrective Action: Kyle Lyskawa, CFO, (315) 424-1821.

View Audit 7553

Finding 5639 (2023-001)

None 2023

Pond Street Housing Development Fund Company INC

NY

HUD Housing Programs Procurement, Suspension & Debarment Eligibility

U.S. Department of Housing and Urban Development Pond Street Housing Development Fund Company, Inc. (Bishop Harrison Apartments), HUD Project No. 014-11248 respectfully submits the following corrective action plan for the year ended March 31, 2023. Name and address of independent public accounting...

U.S. Department of Housing and Urban Development Pond Street Housing Development Fund Company, Inc. (Bishop Harrison Apartments), HUD Project No. 014-11248 respectfully submits the following corrective action plan for the year ended March 31, 2023. Name and address of independent public accounting firm: Bonadio & Co., LLP 432 North Franklin Street #60 Syracuse, New York 13204 Audit period: April 1, 2022 – March 31, 2023 The findings from the 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT None FINDINGS – FEDERAL AWARD PROGRAM AUDIT Finding 2023-001: Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, Federal Assistance Listing Number 14.155 Recommendation: Our auditors recommended that we review resident files to ensure income was properly calculated and documented and obtain signatures on the revised HUD-50059. Procedures for verifying income documents and building tenant files should be reviewed. Action Taken: Bishop Harrison Apartments replaced the apartment manager subsequent to year-end and has reviewed all files to ensure appropriate documentation and calculations. Name of Contact Person Responsible for Corrective Action: Kyle Lyskawa, CFO, (315) 424-1821. Completion Date: July 2023

View Audit 7551

Finding 5634 (2023-001)

Significant Deficiency 2023

Yosemite Community College District

CA

Special Tests & Provisions Student Financial Aid Subrecipient Monitoring

CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2023 Finding: Special Tests and Provisions - Gramm-Leach-Bliley Act (GLBA) -Student Information Security - Yosemite Community College District (the "District") did not have a designated individual responsible for implementing and monitoring the institution'...

CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2023 Finding: Special Tests and Provisions - Gramm-Leach-Bliley Act (GLBA) -Student Information Security - Yosemite Community College District (the "District") did not have a designated individual responsible for implementing and monitoring the institution's information and security program and did not have a written security program in place that addresses the minimum required elements as required under GLBA. Corrective actions taken or planned: The District has started the process of developing a job description for the creation of a position expected to be called the Chief Information Security Officer. The individual hired for this position will be directly responsible for coordinating the information security program, preparing a risk assessment that meets the requirements of 16 CFR 314.4{b), and document a safeguard for each risk identified. Anticipated completion date: June 30, 2024 Contact person responsible: Vice Chancellor of District Administrative Services Columbia

View Audit 7540

Finding 5629 (2023-002)

Significant Deficiency 2023

Achievement First Brooklyn Charter Schools

CT

Reporting Allowable Costs / Cost Principles Cash Management § 200.405

Audit Finding Reference: 2023-002 – COVID-19 Education Stabilization Fund - Elementary and Secondary School Emergency Relief Fund – Assistance Listing Number #84.425D Planned Corrective Action: We will add a field to our payroll reports to identify within the system ESSER related salaries and wa...

Audit Finding Reference: 2023-002 – COVID-19 Education Stabilization Fund - Elementary and Secondary School Emergency Relief Fund – Assistance Listing Number #84.425D Planned Corrective Action: We will add a field to our payroll reports to identify within the system ESSER related salaries and wages so we can compare those reports to our final payroll numbers. Name of Contact Person: Jennifer Rhoads Sr. Director of Accounting Jenniferrhoads@achievementfirst.org Anticipated completion date: November 16, 2023

View Audit 7527

Corrective Action Plans

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