Corrective Action Plans

Finding 33571 (2022-001)

Significant Deficiency 2022

American Samoa Medical Center Authority Lbj Medical Center

AS

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.514

Corrective action Management Response: Management is in the process of fully integrating a new system (microsoft dynamics-gp). Management will ensure the seamless integration of the dynamics system within the current fiscal year. This advanced system possesses the inherent functionality to effective...

Corrective action Management Response: Management is in the process of fully integrating a new system (microsoft dynamics-gp). Management will ensure the seamless integration of the dynamics system within the current fiscal year. This advanced system possesses the inherent functionality to effectively restrict user access based on designated roles and responsibilities.

View Audit 34070

Finding 33567 (2022-002)

Significant Deficiency 2022

University of San Diego

CA

Special Tests & Provisions Student Financial Aid Significant Deficiency

Corrective Action Plan for University of San Diego Audit finding 2022-002 FINDING 2022-002 - Special Tests and Provisions - Borrower Data Transmission and Reconciliation: Significant Deficiency in Internal Control Over Compliance: See Corrective Action Plan for chart/table Criteria -34 CFR section ...

Corrective Action Plan for University of San Diego Audit finding 2022-002 FINDING 2022-002 - Special Tests and Provisions - Borrower Data Transmission and Reconciliation: Significant Deficiency in Internal Control Over Compliance: See Corrective Action Plan for chart/table Criteria -34 CFR section 685.300(b)(5): On a monthly basis, the University of San Diego must reconcile institutional records with Direct Loan funds received from the Secretary and Direct Loan disbursement records submitted to and accepted by the Secretary. Condition/Context - The University of San Diego operates a law school and an undergraduate and graduate school. A sample of 6 direct loan reconciliations were selected from the population of all reconciliations performed by the University, under both schools during the year ended June 30, 2022. We obtained the supporting schedules used to reconcile the disbursed direct loan funds to the federal government?s records. The University did not complete reconciliations of its direct loan program disbursements for the undergraduate and graduate school. Effect - There is a chance that the University of San Diego?s records may not match the federal government?s records of direct loan disbursement. Cause - The process for reconciling this data was revised during the year ended June 30, 2022, and the change was not reflected in the University of San Diego?s policies and procedures. There was turnover in the position responsible for reconciling this data, and the responsibility did not transfer to another individual, and as a result, the reconciliations were not completed. Repeat finding - This is not a repeat finding. Recommendation - The auditors recommend the University of San Diego revise the existing policies and procedures to accommodate the change. Corrective action plan - Management concurs with this finding. This exception was due to a change in the undergraduate and graduate school monthly reconciliation process that was not subsequently communicated during employee turnover in the Controller?s Office. Management updated the direct lending servicing system reconciliation procedures to accommodate the change in process. Management believes these enhancements will be sufficient to prevent future errors. Anticipated completion date: Completed on September 19, 2022 Persons responsible: Kellie Nehring, Director of Financial Aid Services and Maria G. Sanchez, Controller

View Audit 33924

Finding 33561 (2022-001)

Significant Deficiency 2022

University of San Diego

CA

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

Corrective Action Plan for University of San Diego Audit finding 2022-001 FINDING 2022-001 ? Special Tests and Provisions ? Enrollment Reporting: Significant Deficiency in Internal Control Over Compliance "See Corrective Action Plan for chart/table" Criteria ? Direct Loan, 34 CFR section 685.309(...

Corrective Action Plan for University of San Diego Audit finding 2022-001 FINDING 2022-001 ? Special Tests and Provisions ? Enrollment Reporting: Significant Deficiency in Internal Control Over Compliance "See Corrective Action Plan for chart/table" Criteria ? Direct Loan, 34 CFR section 685.309(b)(2)(i): An institution is required to notify the Department of Education within 30 to 60 days (depending on the method of communication) if it discovers that a Direct Subsidized, Direct Unsubsidized, or Direct PLUS Loan has been made to or on behalf of a student who enrolled at that school but has ceased to be enrolled on at least a half-time basis. Condition/Context ? A sample of 34 federal aid recipient students were selected from system generated reports of students who graduated, reported a physical address change, withdrew, or dropped during the 2021-2022 academic year. The enrollment information and withdrawal, address change, or graduation date per the University?s records was compared to the information reported to the National Student Loan Data System (NSLDS) in order to determine if status changes were reported within the required timeframes. An exception was noted whereby the permanent physical address change for 1 student was not reported within the required timeframe to the NSLDS. Effect ? The NSLDS database did not include accurate information until the point at which it was corrected. This information is utilized by Department of Education, the Direct Loan program, lenders, and other institutions to determine in-school status, deferment, and grace periods of student loans. Incorrect information could result in incorrect deferment, grace periods, billing, and repayment of student loans. Cause ? The University of San Diego contracts with a third-party intermediary to transmit enrollment information to NSLDS. Ultimately, the University of San Diego is responsible for the accuracy and timeliness of its reporting, regardless of whether it uses a third party. For the exceptions noted above, the student status change was not reported within the required time frame or not correctly reported due to the University of San Diego not having effective internal controls established to prevent or detect and correct the non-compliance in a timely manner. Repeat finding ? This is a repeat finding. See 2021-001 Recommendation ? The auditors recommend the University of San Diego revise its policies to establish a requirement that the list of graduates submitted to NSLDS be reviewed prior to and after being submitted to the NSLDS. We also recommend the University of San Diego establish an internal control to identify and report status changes prior to the established deadline. Corrective action plan - Management concurs with this finding. This student had a permanent physical address change before we implemented the change in the process described in finding 2021-001. During the 2021 audit, we identified that the exception to the timeframe for reporting a permanent physical address update was due to an incorrect parameter in the report used to provide the data as a result of employee turnover in the Registrar?s Office. Management amended the report parameters to correctly report students who make permanent physical address changes and believes these enhancements will be sufficient to prevent future errors. Anticipated completion date: Completed on October 15, 2021 Persons responsible: Elizabeth Silva, University Registrar

View Audit 33924

Finding 33560 (2022-002)

Significant Deficiency 2022

Suffolk University

MA

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

Finding - Special tests and provisions Condition Four students our of a sample of forty who withdrew from the College had the wrong effective date reported to NSLDS. In these instances, the effective date that was reported to NSLDS was the date that the form was completed rather than the date the ...

Finding - Special tests and provisions Condition Four students our of a sample of forty who withdrew from the College had the wrong effective date reported to NSLDS. In these instances, the effective date that was reported to NSLDS was the date that the form was completed rather than the date the student notified the institution of their intent to withdraw which is the required date. We also noted two additional students had changes reported outside the 60 day requirement. Views of Responsible Officials and Planned Corrective Actions To ensure the student effective date is submitted correctly and within the 60-day required timeline, the University has: ? Instructed the Dean of Students staff that the effective date on the student withdrawal/leave of absence form must match the received date. ? Staff in the University Registrar's Office, who are responsible for reporting enrollment status and dates to NSLDS, have been instructed to verify effective date and received date match and to use the receipt date as the effective date entered into our student information system. Status dates are extracted from the SIS for submissions to NSLDS via the NSC. ? The Registrar's Office will provide the Dean of Students Office with the NSC submission schedule to reinforce the criticality of submitting withdrawals and leaves of absence to the Registrar in a timely manner for submission to NSLDS. ? The University contracted with a consultant from the American Association of Collegiate Registrars and Admissions Officers for an analysis of our business practices associated with enrollment status reporting to the NSC. We are awaiting the official formal written report and will provide a copy of the recommendations as an addendum to this response once received. One of the consultant's verbal recommendations was the use of a document management system for form tracking as mentioned below. ? The University is exploring designing a Withdrawal/LOA workflow utilizing our current lmageNow document management system to streamline process and provide improved timely NSLDS notifications. The goal is to design a document workflow which will expedite the approval process and will enable document tracking capabilities and reminder notification options. ? The Registrar's Office is transitioning responsibility of processing Withdrawals/LOAs to the same staff member responsible for NSC reporting. We believe this consolidation will lead to improved understanding of data extraction for the transmission enrollment status files and any W/LOA forms which are approved by the Dean of Students after the data extraction can be addressed. Responsible Official: Mary Lally Completion Date: August 31, 2022

View Audit 31830

Finding 33559 (2022-001)

Significant Deficiency 2022

Suffolk University

MA

Questioned Costs Eligibility Matching / Level of Effort / Earmarking

Finding - Eligibility Condition Out of forty students selected for testing, one student was under awarded subsidized and unsubsidized loans based on their grade level. Views of Responsible Officials and Planned Corrective Actions During our annual audit, one student was identified as receiving l...

Finding - Eligibility Condition Out of forty students selected for testing, one student was under awarded subsidized and unsubsidized loans based on their grade level. Views of Responsible Officials and Planned Corrective Actions During our annual audit, one student was identified as receiving less than the maximum eligibility in Federal Direct Student Loans for her grade level. This issue was the result of human error. While processes were in place to identify and resolve any students who are potentially awarded federal student loan amounts which exceed their eligibility, isolating students who are under-awarded is more complex. ? A student's eligible loan amount can be less than the maximum associated with their grade level for several legitimate reasons: ? A student elects to reject or reduce their loan amount. ? A student reaches or approaches the maximum lifetime limit in federal student loan programs for an undergraduate program. ? A student is enrolled in their final semester which may require loan amount proration. ? A student earns more credits or is granted additional transfer credits after the loan is initially awarded. To ensure all students are receiving the maximum Federal Direct Student Loan eligibility, the Office of Student Financial Services has put the following steps in place: ? Additional training has been provided to undergraduate financial aid counselors to remind them of the need for accuracy when determining eligibility based on grade level. ? To ensure the most up to date information on transfer credit evaluation is available to financial aid counselors at the time of awarding, staff in Undergraduate Admission have received additional training on the importance of recording the total number of transfer credits awarded at the time of acceptance. ? A thorough review of all 2022-2023 Federal Direct Student Loan amounts for undergraduate students was conducted that included an examination of all registered undergraduate students who were awarded. Any students who did not appear to receive the maximum amount for their grade level were reviewed prior to disbursement by the assigned counselor to determine if an increase was appropriate. If a student had additional eligibility, the award amount was revised and an updated award offer was sent to the student. ? The staff in Student Financial Services will continue this monitoring process on a monthly basis to ensure any future awards are also offered at the student's maximum eligibility. Responsible Official: Jennifer Ricciardi Completion Date: August 31, 2022

View Audit 31830 Questioned Costs: $1

Finding 33558 (2022-002)

Significant Deficiency 2022

Northern Cheyenne Tribal Housing Authority

MT

Procurement, Suspension & Debarment

2022-2 Condition: Procurement Steps to resolve: Management agrees with the audit finding and has a plan in place to correct the condition. We will ensure that all contracts have the same level of documentation of procurement for small purchases contracts, and we will add additional support for c...

2022-2 Condition: Procurement Steps to resolve: Management agrees with the audit finding and has a plan in place to correct the condition. We will ensure that all contracts have the same level of documentation of procurement for small purchases contracts, and we will add additional support for contracts where only one bid for services was available. Individual responsible for correction: Mr. Rod Trahan, Executive Director Timeframe: As of March 31, 2023

View Audit 31062

Finding 33557 (2022-001)

Significant Deficiency 2022

Northern Cheyenne Tribal Housing Authority

MT

Eligibility HUD Housing Programs

2022-1 Condition: Deficiencies Noted in Maintenance of Resident Files Steps to resolve: Management agrees with the audit finding and has a plan in place to correct the condition. We will continue to review the recertification process to determine areas of weakness. We also are in process of hav...

2022-1 Condition: Deficiencies Noted in Maintenance of Resident Files Steps to resolve: Management agrees with the audit finding and has a plan in place to correct the condition. We will continue to review the recertification process to determine areas of weakness. We also are in process of having more standardization in file organization of information. Individual responsible for correction: Mr. Rod Trahan, Executive Director Timeframe: As of March 31, 2023

View Audit 31062

Finding 33552 (2022-005)

Significant Deficiency 2022

Transit Authority of Warren County

PA

Internal Control / Segregation of Duties Reporting Significant Deficiency

Segregation of Duties Auditors? Recommendation: The Authority should continue to obtain involvement from its Board of Directors in reviewing monthly financial reports and approving expenditures. Grantee Response: The Authority has tried to maintain as much segregation of duties as physically possib...

Segregation of Duties Auditors? Recommendation: The Authority should continue to obtain involvement from its Board of Directors in reviewing monthly financial reports and approving expenditures. Grantee Response: The Authority has tried to maintain as much segregation of duties as physically possible and in instances of not being able to achieve such segregation, has implemented detective procedures as recommended by our external auditors. The Authority believes these procedures will reduce to a relatively low level the risk that errors or irregularities in amounts that would be material in relation to the financial statements may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. The Authority will continue to review how accounting functions are assigned and consider implementing further detective internal control procedures to help mitigate the risk.

View Audit 31061

Finding 33551 (2022-004)

Material Weakness 2022

Transit Authority of Warren County

PA

Internal Control / Segregation of Duties Material Weakness Reporting

Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Auditors? Recommendation: Although auditors may continue to provide such assistance both now and in the future, under the new pronouncement, the Authority should continue to review and accept both proposed adjusting journ...

Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Auditors? Recommendation: Although auditors may continue to provide such assistance both now and in the future, under the new pronouncement, the Authority should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. Grantee Response: Transit Authority of Warren County has received, reviewed and accepted all journal entries, footnote disclosures and draft financial statements proposed for the current year audit and will continue to review similar information in future years. Further, we acknowledge our responsibility for the financial statements and have the ability to make informed judgments on those financial statements. Management expects that it will continue to outsource the preparation of the annual financial statements to its audit firm as this is the most cost effective manner to produce this information.

View Audit 31061

Finding 33550 (2022-004)

Significant Deficiency 2022

Metropolitan Economic Development Association

MN

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

Single Audit Finding 2022-004 Federal Agency Name: Department of Treasury Program Name: Community Development Financial Institutions (CDFI) Fund Program CFDA #21.024, Award 21RRP056335 Finding Summary: The internal control structure is not designed in a manner to implement of a formally documented r...

Single Audit Finding 2022-004 Federal Agency Name: Department of Treasury Program Name: Community Development Financial Institutions (CDFI) Fund Program CFDA #21.024, Award 21RRP056335 Finding Summary: The internal control structure is not designed in a manner to implement of a formally documented review process. Responsible Individuals: Nelly Chick-Controller, Kevin Grafstrom-Accountant. Corrective Action Plan: The Organization is currently assessing its finance / accounting administration personnel positions and departmental structure for current and future operations and control function needs ? including the enhancement of segregation of duties. It is anticipated that the assessment and resulting implementation will be completed by December 31, 2023. Anticipated Completion Date: December 31, 2023

View Audit 36672

Finding 33549 (2022-001)

Material Weakness 2022

M.l. Gabriel Commons

LA

HUD Housing Programs

2022-1 ? Residual Receipts Excess Not Remitted to HUD Condition: The Project did not reduce its housing assistance payments by the amount needed to reduce the residual receipts account to the acceptable limit. Response: Residual Receipts were not remitted to HUD for two reasons 1) the property needs...

2022-1 ? Residual Receipts Excess Not Remitted to HUD Condition: The Project did not reduce its housing assistance payments by the amount needed to reduce the residual receipts account to the acceptable limit. Response: Residual Receipts were not remitted to HUD for two reasons 1) the property needs the funds to pay for improvements needed in which we are pursuing to obtain 3 bids as required and 2) HUD has not issued management and offset request.

View Audit 34942

Finding 33548 (2022-001)

Significant Deficiency 2022

Willowood Developmenta Center, Inc.

MS

Allowable Costs / Cost Principles Cash Management Eligibility

Organization's Response: In the future, if any grants contain payroll element, we will ensure that time sheets are properly reviewed for allowable costs when preparing payroll amounts to be reimbursed/ requested under the grant.

View Audit 33847

Finding 33547 (2022-001)

Significant Deficiency 2022

Leadership Foundations

WA

Questioned Costs Procurement, Suspension & Debarment

LEADERSHIP FOUNDATIONS CORRECTIVE ACTION PLAN September 26, 2023 Corrective action plan in response to: Schedule of Findings and Questioned Costs Year Ended December 31, 2022 Section III ? Federal Award Findings and Questioned Costs 2022-001 Award Expenditures and Cutoff Finding Purchases at...

LEADERSHIP FOUNDATIONS CORRECTIVE ACTION PLAN September 26, 2023 Corrective action plan in response to: Schedule of Findings and Questioned Costs Year Ended December 31, 2022 Section III ? Federal Award Findings and Questioned Costs 2022-001 Award Expenditures and Cutoff Finding Purchases at the end of the grant period were for items not obtained or utilized by the organization until after the grant period. Software was ordered September 29, 2022, the day before the last day of the grant period. The software continuation license, support and one year benefit of use for the Organization did not commence until November 1, 2022. Auditor?s Recommendations We recommend that the organization utilize grant funding for expenditures in accordance with the requirements of the grant, keeping in mind accrual-based accounting standards for expenses related to the grant period. Corrective Action Plan Upon receiving the finding, Leadership Foundations will adhere to accrual-based accounting standards and the proper timing of expenses according to the grant period. To maintain compliance with the DOJ guidelines, both the obligation of funds for services outside of the grant and the date of funds expended outside of grant period will be taken into consideration. Further follow-up will be taken for clarification to determine whether the services were performed prior to the end of the performance period versus meeting the allowance to expense in the liquidation period. Staff Member Responsible for Correction Action Plan: Larry Lloyd, President Corrective Action Plan actions implemented and effective September 26, 2022.

View Audit 33845 Questioned Costs: $1

Finding 33546 (2022-002)

Significant Deficiency 2022

Curry County, Oregon

OR

Procurement, Suspension & Debarment § 200.317 § 200.318 § 200.327

Finding Number 2022-001 Planned Corrective Action The county administration wholeheartedly agrees that the finance staff should receive government specific accounting training. Finance department personnel will attend Government Finance Officers Association (GFOA) as provided by the Oregon chapter o...

Finding Number 2022-001 Planned Corrective Action The county administration wholeheartedly agrees that the finance staff should receive government specific accounting training. Finance department personnel will attend Government Finance Officers Association (GFOA) as provided by the Oregon chapter of GFOA. Finance personnel will also attend the annual Caselle user?s conference. Additionally, when GASB specific training is offered, Curry County personnel will attend as workshops become available. Anticipated Completion Date December 31, 2023 Responsible Contact Person Frank Jerome, Finance Director Finding Number 2022-002 Planned Corrective Action Curry County updated its procurement policy January 2023 to conform with procurement standards and establish internal controls. Anticipated Completion Date January 1, 2023. Responsible Contract Person. Anthony Pope, County Counsel.

View Audit 33844

Finding 33542 (2022-001)

Significant Deficiency 2022

The Healing Lodge of the Seven Nations

WA

Internal Control / Segregation of Duties Material Weakness Reporting

Person responsible for the corrective action: Rachel Pelkey, SHRM-CP, Human Resources Director The Healing Lodge of the Seven Nations 5600 E. 8th Ave. Spokane Valley, WA. 99212 Email: rachelp@healinglodge.org Phone: 509.795.8368 Condition: During testing, the following was noted to not be included...

Person responsible for the corrective action: Rachel Pelkey, SHRM-CP, Human Resources Director The Healing Lodge of the Seven Nations 5600 E. 8th Ave. Spokane Valley, WA. 99212 Email: rachelp@healinglodge.org Phone: 509.795.8368 Condition: During testing, the following was noted to not be included in employee file or provided by client: Checklist for Employee File form for 5 out of 12 samples. Personnel Action Notices for 3 out of 12 samples. Drug Screenings for 2 out of 12 samples. Background checks for 4 out of 12 samples. Corrective Action: The Healing Lodge has experienced turnover throughout its organization including the Human Resources Department. During 2022 the Healing Lodge had problems with keeping the Human Resources department properly staffed, and such, the various filing requirements had not been met. The Healing Lodge is currently staffed with two Human Resources Professionals who are both well qualified. The Healing Lodge Compliance Officer did an internal audit of the files prior to the financial audit during a transition of one HR manager to another HR Director. It has taken time with the turnover to follow up on the findings of the internal audit and they are currently working on the corrections. In addition, to remain in compliance, the Healing Lodge?s Compliance Team will be doing quarterly Human Resources File Compliance testing to ensure that the files are kept in compliance at all times. Anticipated date of completion: September 18, 2023

View Audit 33843

Finding 33541 (2022-001)

Material Weakness 2022

Children First Fund

IL

Subrecipient Monitoring § 200.332 § 200.501

Children First Fund: The Chicago Public Schools Foundation State Single Audit Corrective Action Plan For the Fiscal Year Ended 2022 AUDIT FINDINGS Finding Reference Number: 2022-001 Description of Finding: CFF did not communicate the required information to subrecipients noted in the criteria i...

Children First Fund: The Chicago Public Schools Foundation State Single Audit Corrective Action Plan For the Fiscal Year Ended 2022 AUDIT FINDINGS Finding Reference Number: 2022-001 Description of Finding: CFF did not communicate the required information to subrecipients noted in the criteria including the communication of what funding represented federal funding and was subject to the related grant requirements. Statement of Concurrence or Nonconcurrence: The organization agrees with the finding and will implement corrective action when applicable. Corrective Action: The Chicago Connected initiative was supported by various external partners, including government and philanthropic funders. As the fiscal sponsor, the Children First Fund executed service agreements with each participating community-based organization (CBO), that noted the amount they were awarded. As deliverables were met, CFF made payments based on when the funds came in since they were not designated to a particular CBO by funder. As a result, CFF did not notify CBOs which payments came from federal vs philanthropic funding. Understanding that this is required when it comes to distributing federal funds to subrecipients, CFF will ensure that it's internal controls are updated to include this moving forward. Name of Contact Person: Yemisi Odedina, Managing Director of Finance & Operations E: yodedina@childrenfirstfund.org P: (312) 883-4977 Projected Completion Date: By the end of the calendar year of 2023, the organization will ensure that it?s internal controls are updated to include the federal uniform guidance standards that applies to federal awards to ensure future awards are managed per those guidelines.

View Audit 32609

Finding 33535 (2022-001)

Significant Deficiency 2022

Afton Central School District

NY

Cash Management Reporting

November 30, 2022 NYS Education Department Office of Audit Services 89 Washington Ave. Room 524 EB Albany, NY 12234 Dear Sir/Madame: The purpose of this correspondence is to provide your office with the Afton Central School District?s response to the management letter as written by district au...

November 30, 2022 NYS Education Department Office of Audit Services 89 Washington Ave. Room 524 EB Albany, NY 12234 Dear Sir/Madame: The purpose of this correspondence is to provide your office with the Afton Central School District?s response to the management letter as written by district auditors. D?Arcangelo & Cp, LLP. Po Box 4300 Rome, NY 13440 Federal fund single audit: 2022-001 -Inaccurate federal grant expenditure reimbursement The Auditor recommends FS-25?s be completed for expenditure reimbursement for items directly pertaining to the specific grant. Grant reimbursement should not be grouped, but rather individual FS-25?s completed for each grant containing only expenditures applicable to the grant. District Response: Planned Action: The district has corrected the accounting software account codes to separate out the 4 parts of the ARP ESSER 3 grant. This will allow the district to complete the FS-25?s accurately. Contact Person Responsible for corrective action: Kristyn DeGroat, Business Manager Date of Completion: April 1, 2022

View Audit 29766

Finding 33527 (2022-003)

Significant Deficiency 2022

Ouachita Parish School Board

LA

School Nutrition Programs Subrecipient Monitoring

Corrective Action Planned: Management will review the internal controls in place to ensure disbursements are properly approved. Person Responsible for Corrective Actions: Director of Business, Ouachita Parish School Board, 1600 North 7th Street, West Monroe, LA 71291. Phone: (318)432-5234 Fax: (...

Corrective Action Planned: Management will review the internal controls in place to ensure disbursements are properly approved. Person Responsible for Corrective Actions: Director of Business, Ouachita Parish School Board, 1600 North 7th Street, West Monroe, LA 71291. Phone: (318)432-5234 Fax: (318)432-5221.

View Audit 29702

Finding 33525 (2022-003)

Significant Deficiency 2022

Simpson University

CO

Reporting Significant Deficiency § 200.329

Education Stabilization Fund Reporting Planned Corrective Action: We are in process of updating the website. Person Responsible for Corrective Action Plan: Tim Dietz, CFO Anticipated Date of Completion: 4/30/2023

View Audit 35847

Finding 33520 (2022-002)

Significant Deficiency 2022

Simpson University

CO

Significant Deficiency

Gramm-Leach-Bliley Act Compliance Planned Corrective Action: The Director of Information Technology is in the process of creating the necessary security policies to further Simpson University?s compliance of the consumer financial information rule of the Gramm-Leach-Bliley Act. Completion of this p...

Gramm-Leach-Bliley Act Compliance Planned Corrective Action: The Director of Information Technology is in the process of creating the necessary security policies to further Simpson University?s compliance of the consumer financial information rule of the Gramm-Leach-Bliley Act. Completion of this project has a planned finalization date of 6/1/2023. The following security measures have been implemented since the audit findings of 2021. -Established a Zero Trust access control strategy -Created an Incident Response Policy and Cyber Security Plan -IT and HR departments have developed training materials and schedules for all employees pertaining to cyber security policies -Deployed encryption at-rest and immutable backups -Enforced Multi-factor authentication -Installed next-generation endpoint protection software: Crowdstrike Falcon Complete -Drafted a Written Information Security Program (WISP) Person Responsible for Corrective Action Plan: Ryan Opfer, IT Director Anticipated Date of Completion: 4/30/2024

View Audit 35847

Finding 33509 (2022-002)

Material Weakness 2022

Salvation Army of Greater St. Louis

MO

Questioned Costs Allowable Costs / Cost Principles § 200.430

Finding 2022-002 Allowable Costs/Cost Principles (Material Weakness) Condition: Compensation ? personal services: For this program, there was no evidence that actual employee time was tracked, reviewed and approved, or the actual time spent was used as a basis for allocating personnel charges to ...

Finding 2022-002 Allowable Costs/Cost Principles (Material Weakness) Condition: Compensation ? personal services: For this program, there was no evidence that actual employee time was tracked, reviewed and approved, or the actual time spent was used as a basis for allocating personnel charges to the grant. Correction Action Planned: ? Each location will use a time sheet for tracking actual hours worked on grants. This time sheet will include all grants that the employee worked on and non-grant time. The time sheet will be signed bythe employee and reviewed and approved by the employee?s supervisor ensuring time spent on grant is accurately recorded. ? The grant accountants will retain completed time sheets together with other expenditure support for grant reimbursement. The grant accountants will review the actual salary expense against initial budgeted grant expense and make necessary adjustments to charges to reflect accurate salary expense for each grant. The Grant Accounting Manager will review and approve grant accounting adjustments prior to completion of changes. Anticipated Completion Date: September 30, 2023 Name of Contact Person Responsible for the Plan: Kevin T. Hodges

View Audit 33712 Questioned Costs: $1

Finding 33502 (2022-001)

Material Weakness 2022

Okanogan School District No. 105

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Okanogan School District No. 105 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Reg...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Okanogan School District No. 105 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District did not have adequate controls for ensuring compliance with Davis-Bacon Act (prevailing wage rate) requirements. Name, address, and telephone of District contact person: Klancy Allen, Director of Finance P.O. Box 592 Okanogan, WA 98840 (509) 422-3629 Corrective action the auditee plans to take in response to the finding: The District administration will obtain and include required Davis-Bacon Act contract language to facilitate adequate internal controls for ensuring compliance with the federal wage rate requirements in future federally funded projects. Anticipated date to complete the corrective action: May 2023 Page

View Audit 33885

Finding 33500 (2022-002)

Significant Deficiency 2022

City of Calexico

CA

Subrecipient Monitoring Reporting Cash Management

Finding 2022-002 Reporting ? Internal Control and Compliance over Reporting (Significant Deficiency) Criteria: CODE OF FEDERAL REGULATIONS, Title 49 ? TRANSPORTATION, Part 18 ? UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS, Subpart C ? P...

Finding 2022-002 Reporting ? Internal Control and Compliance over Reporting (Significant Deficiency) Criteria: CODE OF FEDERAL REGULATIONS, Title 49 ? TRANSPORTATION, Part 18 ? UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS, Subpart C ? Post-Award Requirements: 18.41 Financial Report (a) General (4), Due date. When reports are required on a quarterly or semiannual basis, they will be due 30 days after the reporting period. When required on an annual basis, they will be due 90 days after the grant year. Final reports will be due 90 days after the expiration or termination of grant support. 18.58 (a) General. The Federal agency will close out the award when it determines that all applicable administrative actions and all required work of the grant has been completed. 18.50 (b) Reports. Within 90 days after the expiration or termination of the grant, the grantee must submit all financial, performance, and other reports required as a condition of the grant. Upon request by the grantee, Federal agencies may extend this time frame. These may include but are not limited to: (1) Final performance or progress report, (2) Financial Status Report (SF 269) or Outlay Report and Request for Reimbursement for Construction Programs (SF-271) (as applicable), (3) Final request for payment (SF-270) (if applicable), and (4) Invention disclosure (if applicable). U.S. OFFICE OF MANAGEMENT AND BUDGET CIRCULAR A-133?AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS (OMB Circular A-133), Subpart C? Auditees, Section .300?Auditee Responsibilities (b) Maintain internal control over federal programs that provides reasonable assurance that the auditee is managing federal awards in compliance with laws, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its federal programs. Condition: For the Airport Improvement Program (AIP), the City did not submit the reports within the required deadline: Report Type Award Number Period Date Due Date Submitted SF-425 Financial 3-06-0034-018-2020 10/1/20 ? 9/30/21 12/31/2021 Not submitted SF-271 Financial 3-06-0034-018-2020 10/1/20 ? 9/30/21 12/31/2021 Not submitted SF-425 Financial 3-06-0034-021-2021 6/1/21 ? 9/30/21 12/31/2021 Not submitted SF-271 Financial 3-06-0034-021-2021 6/1/21 ? 9/30/21 12/31/2021 Not submitted Four (4) financial reports were tested and all reports were not submitted by the required deadline. City?s Corrective Action Plan: Finding Auditor Recommendation Action Plan Finding 2022-002: Internal Control and Compliance over Reporting (Grant Reports) ? We recommend that the City strengthen their report submission process and procedures to ensure all required (Grant) reports are properly review and approved and submitted timely. By August 1, 2023 ? The Finance Director will prepare an annual calendar with assembly and submission dates for each required monthly, quarterly, and annual grantee reports ? Staff members in both Program and Finance Departments will be assigned to prepare and cross-check required grant reports Contact person responsible for corrective action: Sandra Fonseca, Interim Finance Director Anticipated completion date: August 1, 2023

View Audit 31709

Finding 33499 (2022-002)

Significant Deficiency 2022

Southern Illinois Healthcare Foundation

IL

Procurement, Suspension & Debarment

U.S. Department of Health and Human Services Southern Illinois Healthcare Foundation (?SIHF?) respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 ? December 31, 2022 The findings from the schedule of findings and questioned c...

U.S. Department of Health and Human Services Southern Illinois Healthcare Foundation (?SIHF?) respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 ? December 31, 2022 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?FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022 ? 002 PROCUREMENT Recommendation: Management should adhere to or revise the Organization?s existing procurement policy and implement a system of processes and internal controls to ensure that the appropriate level of documentation is maintained based on the procurement methodology selected for a transaction of contract. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: SIHF will ensure that controls are put into place to assure the organization?s policy around procurement is being followed. Name of the contact person responsible for corrective action: John Jeffries, CFO. Planned completion date for corrective action plan: June 30, 2023 If the Department of Health and Human Services has questions regarding this plan, please call John Jeffries at 618-332-5324.

View Audit 31112

Finding 33498 (2022-001)

Significant Deficiency 2022

Unified School District No. 428

KS

Cash Management School Nutrition Programs

Condition The District submitted inaccurate meal counts for reimbursement. Recommendation We recommend that the District review its controls related to monthly reimbursement requests for the Child Nutrition Cluster in order to ensure that accurate meal counts are submitted. Action Taken The School D...

Condition The District submitted inaccurate meal counts for reimbursement. Recommendation We recommend that the District review its controls related to monthly reimbursement requests for the Child Nutrition Cluster in order to ensure that accurate meal counts are submitted. Action Taken The School District has resubmitted the December 2021 meal count claims, which have been approved by KSDE. As of August 2022, paper meal count sheets are no longer being used to account for meals, and the Food Service Program is back to using their POS eTrition for meal counting, which will reduce the errors of meal claims. Steps when preparing to submit meal claims will be as follows: 1. Managers at each school will ensure meal counts on their 9-A & 9-B excel forms match their eTrition meal counts. 2. The Production Records Secretary will double check that the 9-A & 9-B excel forms that were turned in match the meal counts in eTrition. 3. The Director will input the claims based off of the 9-A & 9-B excel forms. 4. The Director will have the Office Manager double check that the claims were input into KN-Claim correctly before the Director will make the final submission.

View Audit 36146

Corrective Action Plans

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