Corrective Action Plans

Finding 34526 (2022-002)

Material Weakness 2022

IN

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

FINDING 2022-002 Contact Person Responsible for Corrective Action: Sherry Lockard Contact Phone Number: 812-283-1500 Views of Responsible Official: The Town concurs with the finding. Description of Corrective Action Plan: The Town has assigned the duties to request reimbursement (LPA Invoice Voucher...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Sherry Lockard Contact Phone Number: 812-283-1500 Views of Responsible Official: The Town concurs with the finding. Description of Corrective Action Plan: The Town has assigned the duties to request reimbursement (LPA Invoice Voucher) from the IN Dept of Transportation to the Office Manager of Public Works. The Office Manager will prepare the LPA Invoice Voucher for INDOT and one of the two ERC?s, Public Works Director, or Assistant Public Works Director, will review for accuracy and sign off on the LPA Invoice Voucher. Anticipated Completion Date: May 9, 2023

View Audit 35793

Finding 34525 (2022-004)

None 2022

Limestone University

SC

Cash Management

Finding 2022-004 ? Higher Education Emergency Relief Fund, CFDA#84.425F The University is committed to following all guidelines in the HEERF programs and will amend any quarterly or annual reports as needed. All HEERF related transactions will be reviewed for compliance before executing the drawdow...

Finding 2022-004 ? Higher Education Emergency Relief Fund, CFDA#84.425F The University is committed to following all guidelines in the HEERF programs and will amend any quarterly or annual reports as needed. All HEERF related transactions will be reviewed for compliance before executing the drawdowns or disbursements. The most recent disbursement of student funds followed a stringent process. HEERF requirements were reviewed prior to implementation between the business office and the financial aid office. Eligible students were verified by both offices. The disbursements were compiled by the controller and the amounts were put on student accounts by the director of student accounts. HEERF drawdowns were then requested from the general ledger accountant with the controller verifying the drawdowns reconciled with amount put on student accounts. Business office staff distributed the checks to students; signatures were required for pick up by the students. Responsible Parties: Eric McDonald, Interim VP of Finance and Administration emcdonald@limestone.edu 864-488-4522 Jeremy Whitaker, Associate VP of Finance and Administration jwhitaker@limestone.edu 864-488-4539

View Audit 35792

Finding 34524 (2022-004)

Material Weakness 2022

Monroe Fire Protection District

IN

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303 § 200.329

FINDING 2022-004 Subject: Staffing for Adequate Fire and Emergency Response (SAFER) - Reporting Contact Person Responsible for Corrective Action: Dustin Dillard Contact Phone Number: 812-331-1906 Views of Responsible Official: We agree with this finding and will make necessary changes. Description o...

FINDING 2022-004 Subject: Staffing for Adequate Fire and Emergency Response (SAFER) - Reporting Contact Person Responsible for Corrective Action: Dustin Dillard Contact Phone Number: 812-331-1906 Views of Responsible Official: We agree with this finding and will make necessary changes. Description of Corrective Action Plan: The District has contacted our FEMA representative for guidance on how to complete the Programmatic Performance Reports which currently are past due. We were informed it was not on her priority list and it would be a while before she could help. This has often been an issue in submitting these reports. We have contacted a second representative who was slightly more helpful, but suggested we contact the next level of management for assistance. We hope to hear back from a Mr. Jones in the next week or two regarding our request. Once we have submitted all delinquent reports, we will create calendar reminders to check the portal for all grants monthly to ensure there are no missing or delinquent reports. Anticipated Completion Date: 12-31-2023 More information about this finding is available in the Supplemental Report. Monroe Fire Protection District 25

View Audit 32668

Finding 34523 (2022-003)

Material Weakness 2022

Monroe Fire Protection District

IN

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

FINDING 2022-003 Subject: Staffing for Adequate Fire and Emergency Response (SAFER) Contact Person Responsible for Corrective Action: Dustin Dillard Contact Phone Number: 812-331-1906 Views of Responsible Official: We understand and agree with the importance of internal controls and segregation of d...

FINDING 2022-003 Subject: Staffing for Adequate Fire and Emergency Response (SAFER) Contact Person Responsible for Corrective Action: Dustin Dillard Contact Phone Number: 812-331-1906 Views of Responsible Official: We understand and agree with the importance of internal controls and segregation of duties at the District and we believe our policies, procedures, individual job descriptions and management oversight fulfill these necessary requirements, we intend to comply with the suggestions made by the auditing staff. Description of Corrective Action Plan: The SAFER Reimbursement Request spreadsheets are prepared by two administrative personnel who perform checks and balances on calculations, payroll reports, time-keeping reports and employee roster changes before submitting the information to the Fire Chief for review and submission. The District now requires both Administrative personnel to sign and date a cover sheet upon completion of the compilation. The Financial Administrative Assistant will reconcile the data entered into the FEMA portal by the Chief by initialing a printed copy of the dated request. Anticipated Completion Date: To be implemented with all future reimbursement requests following this date 8-23-23 More information about this finding is available in the Supplemental Report.

View Audit 32668

Finding 34511 (2022-002)

Significant Deficiency 2022

City of Tracy

MN

Internal Control / Segregation of Duties

Segregation of Duties Name of Contact Person: Tyler Twistol, Finance Director Correction Action: The finance related tasks will be separated as much as possible and alternative controls will be used to compensate for the lack of separation. The City Council will become more involved in providing ...

Segregation of Duties Name of Contact Person: Tyler Twistol, Finance Director Correction Action: The finance related tasks will be separated as much as possible and alternative controls will be used to compensate for the lack of separation. The City Council will become more involved in providing some of these controls. Proposed Completion Date: The City Council will implement the above procedures immediately.

View Audit 32664

Finding 34510 (2022-001)

Significant Deficiency 2022

City of Tracy

MN

Reporting Significant Deficiency

Auditor Prepared Financial Statements Name of Contact Person: Tyler Twistol, Finance Director Correction Action: The Finance Director will continue to review GASB pronouncements and GASB disclosure checklists to ensure he is aware of financial statement requirements and new pronouncements. Propose...

Auditor Prepared Financial Statements Name of Contact Person: Tyler Twistol, Finance Director Correction Action: The Finance Director will continue to review GASB pronouncements and GASB disclosure checklists to ensure he is aware of financial statement requirements and new pronouncements. Proposed Completion Date: The City Council will implement the above procedures immediately.

View Audit 32664

Finding 34509 (2022-002)

None 2022

Ryder Assisted Care, Inc.

PR

HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles

Finding Number: 2022-2 Deposit to residual Receipts Account was deposited over 60 days following the end of the fiscal year. The full amount of the required Residual Receipt deposits was made. The Project Administrator and Project Accountant was oriented to comply with this important requirement.

View Audit 30771

Finding 34508 (2022-001)

None 2022

Ryder Assisted Care, Inc.

PR

HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles

Finding Number: 2022-1 Payment of invoices before 30 days of received. The project staff was oriented about the importance of make a payment 30 days after receive the invoice. The plan of correction empathizes in verify weekly the supplier?s invoices and establish a payment date not more than 30 day...

Finding Number: 2022-1 Payment of invoices before 30 days of received. The project staff was oriented about the importance of make a payment 30 days after receive the invoice. The plan of correction empathizes in verify weekly the supplier?s invoices and establish a payment date not more than 30 days of the invoice was received.

View Audit 30771

Finding 34507 (2022-001)

Significant Deficiency 2022

Providence Manor Development Corporation

GA

HUD Housing Programs

PROVIDENCE MANOR DEVELOPMENT CORPORATION, INC. FHA PROJECT NO. 061-EE159-WAH CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Name of Auditee: Providence Manor Development Corporation HUD Auditee Identification Number: 061-EE159-WAH Federal Award Program: 14.157 Supportive Housing for...

PROVIDENCE MANOR DEVELOPMENT CORPORATION, INC. FHA PROJECT NO. 061-EE159-WAH CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Name of Auditee: Providence Manor Development Corporation HUD Auditee Identification Number: 061-EE159-WAH Federal Award Program: 14.157 Supportive Housing for the Elderly Name of Audit Firm: Aprio, LLP Period covered by the audit: January 1, 2022 to December 31, 2022 Corrective Action Plan Prepared By Name: Denise Crowder Position: Vice President Asset Management, Housing Resource Center, Inc. Telephone number: 404-816-9770 A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2022-001 a. At December 31, 2022, the tenant security deposit liability exceeded the amount of tenant security deposits on hand. Amounts collected for tenant security deposits should be kept in a separate interest bearing account, to the extent required by state or local law, and in an amount which shall at all times equal or exceed the aggregate of all outstanding obligations under said account. The project is not in compliance with HUD requirements. Recommendation: We recommend that management implement policies and procedures necessary to ensure that the tenant security deposit cash is equal to or exceeds the tenant security deposit obligation. b. Action(s) Taken or Planned on the Finding: Management will transfer funds to the tenant security deposit account equal to or greater than the tenant security deposit obligation. Policies and procedures will be reviewed to ensure the cash balance always equals or exceeds the obligation.

View Audit 36664

Finding 34505 (2022-001)

Significant Deficiency 2022

Hong Lok

AZ

HUD Housing Programs

Finding Summary: During the year ended December 31, 2022, fourteen units had wiring exposure and lacked safety precautions that were identified during the inspection period. The units are required to be properly maintained and all safety hazards should be addressed immediately. This resulted in a sc...

Finding Summary: During the year ended December 31, 2022, fourteen units had wiring exposure and lacked safety precautions that were identified during the inspection period. The units are required to be properly maintained and all safety hazards should be addressed immediately. This resulted in a score on the REAC inspection of 54c. Status: The property hired a licensed electrician to perform 100% inspection of the breaker panels for the property and to make the new changes to the breaker panels per REAC's inspection protocol. We requested a new inspection by REAC to re-assess the property again. We will continue to provide training to our staff on an annual basis as REAC provides new protocols for the maintenance standards on the properties.

View Audit 36660

Finding 34504 (2022-002)

None 2022

Ferriday Place, Inc.

LA

Management deposited $1,755 into the Reserve for Replacement Account on December 9, 2022.

View Audit 34429

Finding 34499 (2022-004)

Significant Deficiency 2022

School District of Brown Deer

WI

Cash Management Reporting School Nutrition Programs

Reference Number: 2022-004 Description: Child Nutrition Cluster ? Reporting Corrective Action Plan: The pandemic-related policies for food service reporting ended on June 30, 2022. For the 2022-23 school year, the District has re-instituted the use of IDs and student numbers to track meal purchases...

Reference Number: 2022-004 Description: Child Nutrition Cluster ? Reporting Corrective Action Plan: The pandemic-related policies for food service reporting ended on June 30, 2022. For the 2022-23 school year, the District has re-instituted the use of IDs and student numbers to track meal purchases by individual students. Reports from Skyward will be utilized and compared against claim data on a monthly basis . Anticipated Corrective Action Plan Completion Date: 9/1/2023 Contact Information: For additional information regarding this finding please contact Kevin Klimek, Director of Business Services, 414-371-6774

View Audit 34425

Finding 34498 (2022-001)

Significant Deficiency 2022

University of Cleveland Preparatory School

OH

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency

Finding Number: 2022-001: ESSER ? Wage Rate Requirements Planned Corrective Action: Summary of corrective action to be taken Anticipated Completion Date: December 31, 2022 Responsible Contact Person: Dave Massa, Treasurer As recommended, the School will perform existing controls and establish new c...

Finding Number: 2022-001: ESSER ? Wage Rate Requirements Planned Corrective Action: Summary of corrective action to be taken Anticipated Completion Date: December 31, 2022 Responsible Contact Person: Dave Massa, Treasurer As recommended, the School will perform existing controls and establish new controls to ensure that contractors and subcontractors are in compliance with all labor standards by conducting on-site inspections and collecting the required certified payroll documentation in a timely manner. Specifically, the School will add an Affidavit of Compliance Form to the contracts that will be required to be submitted by the grantee before closing. A project will not be considered closed until the School has received an executed copy of the form. Upon notification of construction commencement, the School will immediately begin monitoring for Wage Rate Requirements in the form of both on-site inspections and review and approval of certified payroll reports.

View Audit 33755

Finding 34495 (2022-003)

Material Weakness 2022

National Resource Center on Domestic Violence, Inc.

PA

Allowable Costs / Cost Principles Reporting § 200.430

Planned Corrective Action: As part of the ongoing review of procedures, all wage changes must now be approved in writing by the CEO or her designee for all subordinate staff, and by the Board of Directors for the CEO. All wage changes will be submitted to the payroll processor before any adjustment...

Planned Corrective Action: As part of the ongoing review of procedures, all wage changes must now be approved in writing by the CEO or her designee for all subordinate staff, and by the Board of Directors for the CEO. All wage changes will be submitted to the payroll processor before any adjustments can be made in the system. Additionally, each payroll is reviewed by a second person to ensure compliance. All supporting documentation of compensation changes will also be placed in the employee's personnel file. Policies and procedures and/or the Financial Procedures Handbook will also be updated to reflect the changes.

View Audit 32270

Finding 34494 (2022-002)

Material Weakness 2022

National Resource Center on Domestic Violence, Inc.

PA

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Reporting § 200.403

Planned Corrective Action: A former Board member with finance and operations experience has been tasked with reviewing financial policies and procedures to ensure compliance in all areas. Policies and procedures will be updated with new processes. To date there have been two changes implemented. ...

Planned Corrective Action: A former Board member with finance and operations experience has been tasked with reviewing financial policies and procedures to ensure compliance in all areas. Policies and procedures will be updated with new processes. To date there have been two changes implemented. Finance staff must now attach electronic copies of invoices within the accounting system to corresponding transactions in order to process payment. In addition, a report of credit card charges missing required documentation is circulated to management monthly, with follow-up to the individual purchasers. Training for all members of the department will occur on an ongoing and regular basis to ensure best practices are being upheld. Policies and procedures and/or the Financial Procedures Handbook will also be updated to reflect the changes.

View Audit 32270

Finding 34492 (2022-102)

Material Weakness 2022

City of Parker, Florida

FL

Matching / Level of Effort / Earmarking Subrecipient Monitoring Material Weakness § 200.303

Financial Statement Finding Number: 2022-102 Lack of Documented Review of Required Quarterly Reports Planned Corrective Action: The City implemented procedures to document review of reports for accuracy and to make sure reports are completed in a timely manner prior to submission. Throughout the ye...

Financial Statement Finding Number: 2022-102 Lack of Documented Review of Required Quarterly Reports Planned Corrective Action: The City implemented procedures to document review of reports for accuracy and to make sure reports are completed in a timely manner prior to submission. Throughout the year the public works assistant input percent of completion of projects into excel spreadsheet which was reviewed by the public works director prior to providing the information to the third-party grant manager for upload to the grant portal but the review by the City was not documented. Going forward, the spreadsheet will continue to be prepared by the public works assistant then sent to public works director for approval and signature prior to providing the spreadsheet to the third party grant manager for submission to the State. Anticipated Completion Date: 09/30/2023 Responsible Contact Person: Taylor Jeffreys, Public Works Assistant

View Audit 32267

Finding 34491 (2022-101)

Material Weakness 2022

City of Parker, Florida

FL

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

Financial Statement Finding Number: 2022-101 Lack of Documented Review of Reimbursement Requests Planned Corrective Action: This finding was identified during the 2020 audit which was not issued until February of 2022. Once issued, the City implemented new procedures where the Florida Public Assis...

Financial Statement Finding Number: 2022-101 Lack of Documented Review of Reimbursement Requests Planned Corrective Action: This finding was identified during the 2020 audit which was not issued until February of 2022. Once issued, the City implemented new procedures where the Florida Public Assistance website sends an email to request approval of reimbursements. The public work director and public works assistant both approve the reimbursement. The public works assistant then uploads reimbursement into Florida Public Assistance website and signs electronically for reimbursement to document review and approval by the City of the reimbursement request. Anticipated Completion Date: 09/30/2023 Responsible Contact Person: Taylor Jeffreys, Public Works Assistant

View Audit 32267 Questioned Costs: $1

Finding 34489 (2022-001)

Significant Deficiency 2022

Franklin County Career and Technology Center

PA

Internal Control / Segregation of Duties

Finding: 2022-001 ? Quarterly Budget and Expenditure Report Condition: Per review of the June 30, 2022 quarterly report, the detail of expenditures identified $863 of expenditures that were also included in the March 31, 2022 quarterly report. In addition, from review of quarterly reports, reports ...

Finding: 2022-001 ? Quarterly Budget and Expenditure Report Condition: Per review of the June 30, 2022 quarterly report, the detail of expenditures identified $863 of expenditures that were also included in the March 31, 2022 quarterly report. In addition, from review of quarterly reports, reports are noted as being prepared by the Nurse Administrator and reviewed and submitted by the Executive Assistant, however, no evidence of review is documented by the Executive Assistant prior to submission. Auditee Response: The HEERF quarterly expenditure reports beginning with the quarter ended September 30, 2022 will be double checked to ensure the correct amount of expenditures were reported and will be revised (if needed). Going forward, the HEERF quarterly expenditure reports will be completed properly with evidence of review documented by the Executive Assistant beginning with the quarter ending March 31, 2023. Responsibility: Practical Nursing Program Administrator

View Audit 24069

Finding 34464 (2022-007)

Material Weakness 2022

Northampton County Board of Education

NC

Procurement, Suspension & Debarment § 200.320

Name of Contact Person: Dr. Rosa Atkins, Interim Superintendent Corrective Action Plan: Management will implement controls to ensure that the district complies with Federal Uniform Guidance (2 CFR Section 200.320) procurement methods when expending federal awards. Proposed Completion Date: Immedi...

Name of Contact Person: Dr. Rosa Atkins, Interim Superintendent Corrective Action Plan: Management will implement controls to ensure that the district complies with Federal Uniform Guidance (2 CFR Section 200.320) procurement methods when expending federal awards. Proposed Completion Date: Immediately

View Audit 32122

Finding 34463 (2022-006)

Significant Deficiency 2022

Northampton County Board of Education

NC

Eligibility Significant Deficiency

Finding 22-06 Name of Contact Person: Dr. Rosa Atkins, Interim Superintendent Corrective Action Plan: Management will implement controls and procedures to ensure that consultation with private school officials takes place in a timely manner each year and that documentation is maintained on file to e...

Finding 22-06 Name of Contact Person: Dr. Rosa Atkins, Interim Superintendent Corrective Action Plan: Management will implement controls and procedures to ensure that consultation with private school officials takes place in a timely manner each year and that documentation is maintained on file to evidence these consultations. Proposed Completion Date: Immediately

View Audit 32122

Finding 34458 (2022-001)

Significant Deficiency 2022

Kishwaukee College

IL

Questioned Costs Special Tests & Provisions Student Financial Aid

2022-001: Errors Relating to Return of Title IV Financial Aid - Student Financial Aid Cluster - Assistance Listing Number #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2022 ...

2022-001: Errors Relating to Return of Title IV Financial Aid - Student Financial Aid Cluster - Assistance Listing Number #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2022 Condition Found During our return of Title IV Fund testing we noted that the College did not calculate or return Title IV for students who ceased attendance correctly for three students out of twenty-two. The College used the incorrect number of days the student attended when calculating the return of Title IV. We consider this to be an significant deficiency relating to the Special Tests and Provisions Compliance Requirement. Corrective Action Plan The Financial Aid Office has reviewed all late start students and recalculated their file to include the 6 day break for Spring 2022 semester. We have since updated our training materials to include reviewing the break periods within our schedule to ensure our manual calculations are correct. In addition, we are adding in a quality control review process to ensure dates are calculated correctly. Responsible Person for Corrective Action Plan Gregory Putra, Director of Financial Aid & Veterans Affairs Implementation Date of Corrective Action Plan 7/01/2022

View Audit 32120 Questioned Costs: $1

Finding 34457 (2022-002)

Material Weakness 2022

Marian University

IN

Questioned Costs Procurement, Suspension & Debarment

Audit Finding Number 2022-002 Program COVID-19 - Education Stabilization Funds ? American Rescue Plan Act (ARPA) Federal Assistance Listing Number 84.425F Federal Grantor U.S. Department of Education Views of Responsible Officials We recognize that the procurement policy utilized for these purchases...

Audit Finding Number 2022-002 Program COVID-19 - Education Stabilization Funds ? American Rescue Plan Act (ARPA) Federal Assistance Listing Number 84.425F Federal Grantor U.S. Department of Education Views of Responsible Officials We recognize that the procurement policy utilized for these purchases did not align with the federal procurement, suspension and debarment requirements at the time of the transactions. We believe the same procurement decisions would have been reached, had the appropriate policy been utilized. Planned Corrective Action The University?s procurement policy will be updated to stipulate that purchases of goods and services using federal funds will require additional adherence to the most current related federal procurement, suspension and debarment requirements, above and beyond the University?s general procurement policy. Anticipated Completion Date December 31, 2022 Responsible Contact Person Michael Bedel, Assistant Vice President of Finance and Accounting Contact Information 317-955-6009

View Audit 30960 Questioned Costs: $1

Finding 34455 (2022-001)

Material Weakness 2022

Marian University

IN

Material Weakness Reporting

Audit Finding Number 2022-001 Program COVID-19 - Education Stabilization Funds ? American Rescue Plan Act (ARPA) Federal Assistance Listing Number 84.425E and 84.425F Federal Grantor U.S. Department of Education Views of Responsible Officials We recognize that the filing of certain required reports ...

Audit Finding Number 2022-001 Program COVID-19 - Education Stabilization Funds ? American Rescue Plan Act (ARPA) Federal Assistance Listing Number 84.425E and 84.425F Federal Grantor U.S. Department of Education Views of Responsible Officials We recognize that the filing of certain required reports did not meet all established requirements. We believe this resulted because the task for these filings was not appropriately transferred upon a change in management roles. Planned Corrective Action For future federal award programs, the individual assigned responsibility for reporting will create a summary of the required reports and deadlines. That report will be shared with their supervisor so that it can be passed along in the situation of a change in management roles. Anticipated Completion Date December 31, 2022 Responsible Contact Person Michael Bedel, Assistant Vice President of Finance and Accounting Contact Information 317-955-6009

View Audit 30960

Finding 34454 (2022-003)

Significant Deficiency 2022

Marian University

IN

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

Audit Finding Number 2022-003 Program Student Financial Assistance Cluster ? Federal Direct Loan Program Federal Assistance Listing Number 84.268 Federal Grantor U.S. Department of Education Views of Responsible Officials We recognize that the effective withdrawal date for 2 students were not update...

Audit Finding Number 2022-003 Program Student Financial Assistance Cluster ? Federal Direct Loan Program Federal Assistance Listing Number 84.268 Federal Grantor U.S. Department of Education Views of Responsible Officials We recognize that the effective withdrawal date for 2 students were not updated in the NSLDS in the prescribed timeline. While we believe that our systemic enrollment changes are updated appropriately in NSLDS, we acknowledge that certain events taking place outside of the normal timeline may be currently delayed. Planned Corrective Action The Registrar?s Office will amend their policy to apply an appropriate status update in NCH for any student whose enrollment status has changed after the reporting term has ended, but is prior to the start of the next reporting term. In turn, the timely update of the NCH will lead to the NSLDS being updated for these unique situations in a timely manner. Anticipated Completion Date December 31, 2022 Responsible Contact Person Michael Bedel, Assistant Vice President of Finance and Accounting Contact Information 317-955-6009

View Audit 30960

Finding 34451 (2022-002)

Significant Deficiency 2022

American Academy McAllister Institute of Funeral Service, Inc.

NY

Matching / Level of Effort / Earmarking Procurement, Suspension & Debarment Significant Deficiency

Recommendation: The auditors recommended that the Institute add additional procedures and implement controls to ensure that they are complying with earmarking requirements. Action Taken: We agree with both the finding and the recommendation. Procedures have been implemented to ensure that a portion ...

Recommendation: The auditors recommended that the Institute add additional procedures and implement controls to ensure that they are complying with earmarking requirements. Action Taken: We agree with both the finding and the recommendation. Procedures have been implemented to ensure that a portion of HEERF III institutional funds are used to implement evidence-based practices to monitor and suppress coronavirus in accordance with public health guidelines for the remaining ARP HEERF III award balance and that proper documentation of the funds used is maintained.

View Audit 30410

Corrective Action Plans

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