Corrective Action Plans

Finding 64471 (2022-001)

Material Weakness 2022

PA

Student Financial Aid Material Weakness

Lack of Administrative Capability Planned Corrective Action: We have re-reviewed the COVID waivers and made the necessary notes and documentation in our records. Our office is actively recruiting an additional aid counselor to assist with the increased workload due to our significant jump in enrollm...

Lack of Administrative Capability Planned Corrective Action: We have re-reviewed the COVID waivers and made the necessary notes and documentation in our records. Our office is actively recruiting an additional aid counselor to assist with the increased workload due to our significant jump in enrollment (up 52% in the last two years). We are working with our Registrar, Assistant Provost, Brightspace Administrator, and IT to ensure our system is reporting the right information at the right time to the right departments. We have sought guidance from our Department of Education representative in Philadelphia to make sure we are interpreting regulations and guidelines appropriately. We have changed our policies for this upcoming 2023-2024 school year to not disburse any aid until after all of our terms for a given semester have passed their add/drop periods so we can ensure that each student has actively started their program, is continuing to be an active participant, and if not, that we take the necessary steps to adjust or cancel their aid appropriately. This is not something that we take lightly and are determined to correct these issues and take additional preventative measures so that they do not happen again. Person Responsible for Corrective Action Plan: Andrea L Ruth, Director of Financial Aid Anticipated Date of Completion: 4/1/2023

View Audit 73872

Finding 64467 (2022-001)

Significant Deficiency 2022

Molloy College

NY

Student Financial Aid Procurement, Suspension & Debarment Reporting

Corrective Action Plan Finding 2022-001 ? Special Tests and Provisions ? Enrollment Reporting Compliance and Internal Control (Significant Deficiency) University's response: We concur. Name of contact person responsible for corrective action: Linda Albanese, Vice President Enrollment Management C...

Corrective Action Plan Finding 2022-001 ? Special Tests and Provisions ? Enrollment Reporting Compliance and Internal Control (Significant Deficiency) University's response: We concur. Name of contact person responsible for corrective action: Linda Albanese, Vice President Enrollment Management Corrective action: In response to the Enrollment Reporting audit finding, Molloy University will continue to check the NSLDS homepage Announcement section multiple times per week for any notice that the Enrollment History Update page is functioning. We are also subscribed to email communications from Compliance & Data Ops Managing Director of the National Student Clearinghouse (NSC) and the New York State Financial Aid Administrators (NYSFAAA). The re opening of the Enrollment History page will be announced through any of these venues or by electronic announcement from the Federal Student Aid (FSA) Office of the U.S. Department of Education. While Molloy certification dates are correct in our student information system, Jenzabar, the certification date in the National Student Loan Data System (NSLDS) prints as MM/DD/YYYY or the current date because the new website is not working properly. This is an NSLDS issue, and the University was advised not to make any changes in the site at this time. As per guidance from FSA, Molloy has retained copies of all announcements as documentation for audit purposes. These electronic announcements highlight the issues relating to the retirement of the old NSLDS website and the launch of the new website. Electronic announcements between June and November 2022 identified enrollment functionality issues. And the update to the November announcement reported the enrollment roster dissemination delay. The latest electronic announcement in January 2023 confirmed that colleges were not able to comply with enrollment reporting requirements. While Molloy continues to monitor all updates regarding the site, the University has also proactively reached out to the NSLDS Customer Service Center. In Case #221208 000270 the reply, dated December 8, 2022, confirmed that the errors reflected in NSLDS were not the fault of Molloy, but rather due to the issues with the NSLDS website. As soon as the suspension of the NSLDS Enrollment History Update functionality is lifted, Molloy will make the necessary updates. Proposed Completion Date: As soon as the suspension of the NSLDS Enrollment History Update functionality is lifted, Molloy University will make the necessary updates.

View Audit 73870

Finding 64466 (2022-001)

Significant Deficiency 2022

Allamakee County

IA

Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN March 2, 2023 To: U.S. Department of Treasury Allamakee County respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Hacker, Nelson & Co., CPAs 123 W. Water Street Decorah, I...

CORRECTIVE ACTION PLAN March 2, 2023 To: U.S. Department of Treasury Allamakee County respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Hacker, Nelson & Co., CPAs 123 W. Water Street Decorah, IA 52101 Audit period: Year ended June 30, 2022. The finding from the June 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDING - FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Treasury: Federal Assistance Listing Number 21.027 - COVID-19, Coronavirus State and Local Fiscal Recovery Funds Significant Deficiency: See Finding 2022-001 Recommendation: The County should review the operating procedures of the County offices to obtain the maximum internal control possible under the circumstances utilizing currently available staff, including elected officials. While we do recognize that the County is not large enough to permit a segregation of duties for effective internal controls, we believe it is important the Board be aware that this condition does exist. Action taken: Management is cognizant of this limitation and will implement additional procedures where possible. If the U.S. Department of Treasury has questions regarding this plan, please call Denise Beyer, County Auditor, at 563-568-3522. Sincerely yours, Denise Beyer Allamakee County Auditor cc: Neil W. Schraeder, CPA

View Audit 73868

Finding 64276 (2022-001)

Significant Deficiency 2022

Regional Food Bank of Oklahoma

OK

Procurement, Suspension & Debarment § 200.303

A process has been put in place for the proper board review and approval of all contracts over an annual value of $500,000. The Chief Financial Officer already reviews all contracts prior to the approval and signature of the Chief Executive Officer. Effective on this date and going forward, the C...

A process has been put in place for the proper board review and approval of all contracts over an annual value of $500,000. The Chief Financial Officer already reviews all contracts prior to the approval and signature of the Chief Executive Officer. Effective on this date and going forward, the CFO will flag all contracts in excess of the stated threshold and notify the CEO, Executive Assistant, and board Treasurer that an action of the board will be required. In addition, a standing agenda item will be added for the board finance committee to discuss any notable contracts and potential board approval requirements at each meeting. In fiscal year 2022, the only contract exceeding the $500,000 annual value threshold was for the purchase of food for the Child and Adult Care Food Program and Summer Food Service Program.

View Audit 74573

Finding 64086 (2022-001)

Significant Deficiency 2022

Cocaa Seminole Development, Inc.

OK

HUD Housing Programs Reporting

CORRECTIVE ACTION PLAN ISSUED BY THE BOARD OF DIRECTORS COCAA Seminole Development, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2022. Name and address of public accounting firm: John Flusche, CPA 5735 East 102nd Street Tulsa, Oklahoma 74137 Audit Perio...

CORRECTIVE ACTION PLAN ISSUED BY THE BOARD OF DIRECTORS COCAA Seminole Development, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2022. Name and address of public accounting firm: John Flusche, CPA 5735 East 102nd Street Tulsa, Oklahoma 74137 Audit Period: Year ended March 31, 2022 The findings from the March 2022, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDING No. 2022-001: Recommendation: The Project?s management should redeposit the funds into the Replacement Reserve account as soon as possible, to bring the account to the correct balance. Action Taken: The Project?s management has partially redeposited the funds into the Replacement Reserve account in 2022 and will not withdraw funds in the future without proper authorization. If the Department of HUD has questions regarding this plan, please contact Rick Gowin, Westchester Realty & Development. June 23, 2022 Fred Combs, President Date June 23, 2022 Rick Gowin, Management Agent Date

View Audit 70020

Finding 64084 (2022-005)

Significant Deficiency 2022

Morrison Institute of Technology

IL

Reporting

2022-005 Quarterly Reporting Condition - The Institute stated 3 of 4 quarterly reports selected for testing were not posted to their website within 10 days after the end of the calendar quarter. The Institute stated 1 of the 4 quarterly reports selected for testing was posted timely; however, the...

2022-005 Quarterly Reporting Condition - The Institute stated 3 of 4 quarterly reports selected for testing were not posted to their website within 10 days after the end of the calendar quarter. The Institute stated 1 of the 4 quarterly reports selected for testing was posted timely; however, the Institute was unable to provide information to show the date of the posting to their website. At the time of the audit, all reports were posted on the Institute?s website. Corrective Action Plan - Quarterly reports will be done in a timely manner and a copy will be emailed to the Department of Education. This email will provide documentation that the reports were completed and posted in a timely manner. A screenshot of the website will also be collected. Additionally, the reports will be previewed and reviewed before submission at biweekly departmental meetings. Contact Person, Title and Phone Number - Scott Connelly, Vice President of Academics, Director of Career and Student Services, (815)-772-7218, Ext. 215 Anticipated Completion Date - October 1, 2022

View Audit 70019

Finding 64083 (2022-004)

Significant Deficiency 2022

Morrison Institute of Technology

IL

2022-004 Student Aid Disbursements Condition - In 1 of 21 students selected for testing it was noted that a student aid grant was applied to a student?s account balance without written (or electronic), affirmative consent. Corrective Action Plan - Any student who did not elect to apply the funds ...

2022-004 Student Aid Disbursements Condition - In 1 of 21 students selected for testing it was noted that a student aid grant was applied to a student?s account balance without written (or electronic), affirmative consent. Corrective Action Plan - Any student who did not elect to apply the funds to their student account should receive the funds directly. Previous HEERF actions and student election forms will be reviewed. Any student who did not clearly elect to apply the funds to their account will receive the funds directly. The circumstances resulting in the finding were the result of insufficient communication, the college has implemented structured coordination of any HEERF action. All actions and procedures are reviewed with the fund administrator, fiscal operations, and financial aid on a biweekly basis, and no actions are taken without group review. Contact Person, Title and Phone Number - Scott Connelly, Vice President of Academics, Director of Career and Student Services, (815)-772-7218, Ext. 215 Anticipated Completion Date - September 30, 2022

View Audit 70019

Finding 64082 (2022-003)

Material Weakness 2022

Morrison Institute of Technology

IL

Questioned Costs Special Tests & Provisions

2022-003 Student Aid Grants Condition - During fiscal year 2022, the Institute incurred expenses for student aid grant payments that contained academic, performance or attendance provisions: ? $17,000 of student aid grants established a minimum GPA ? $12,000 of student aid grants included perfo...

2022-003 Student Aid Grants Condition - During fiscal year 2022, the Institute incurred expenses for student aid grant payments that contained academic, performance or attendance provisions: ? $17,000 of student aid grants established a minimum GPA ? $12,000 of student aid grants included performance measures ? $16,000 of student aid grants were paid to students that had been nominated by high school counselors for attendance at the Institute ? $6,759 of student aid grants were for students with parents who graduated from the institution Corrective Action Plan - As the finding was the result of interpretation of guidance, the college has implemented increased coordination of any HEERF action. All actions and procedures are reviewed with the fund administrator, fiscal operations, and financial aid on a biweekly basis, and no actions are taken without group review. Contact Person, Title and Phone Number - Scott Connelly, Vice President of Academics, Director of Career and Student Services, (815)-772-7218, Ext. 215 Anticipated Completion Date - August 1, 2022

View Audit 70019 Questioned Costs: $1

Finding 64081 (2022-001)

Significant Deficiency 2022

Housing Authority for the City of Freeport

IL

HUD Housing Programs

Finding 2022-001 Finding Summary: Tenant files were not in compliance with HUD regulations. Responsible Individuals: Babette Jamison-Varner, Chief Executive Director Corrective Action Plan: HACF will continue to conduct its scheduled annual audit. Additionally, the organization will be consistent i...

Finding 2022-001 Finding Summary: Tenant files were not in compliance with HUD regulations. Responsible Individuals: Babette Jamison-Varner, Chief Executive Director Corrective Action Plan: HACF will continue to conduct its scheduled annual audit. Additionally, the organization will be consistent in its conduct of bi-annual file reviews. These reviews will sample of up to 20 files. Both annual and bi-annual audits will result in documentation of file errors and needed corrections. All audit files will be signed off by the operations manager and the staff. Property management staff will receive ongoing training on reviewing income, assets and rent calculations, tenant record keeping and recertification requirements. Anticipated Completion Date: Annual and bi-annual audit months: December 2022, April 2023, August 2023 & December 2023.

View Audit 69234

Finding 63669 (2022-002)

Material Weakness 2022

Housing Authority of the City of York

SC

HUD Housing Programs Material Weakness Special Tests & Provisions

2022-002 Special Tests and Provisions ? Income Targeting Program: U.S. Department of HUD: Section 8 Housing Choice Vouchers (CFDA 14.871) Type of Finding: Material Weakness in Internal Control and Material Noncompliance This is a repeat finding of 2021-002 from June 30, 2021 Statement of C...

2022-002 Special Tests and Provisions ? Income Targeting Program: U.S. Department of HUD: Section 8 Housing Choice Vouchers (CFDA 14.871) Type of Finding: Material Weakness in Internal Control and Material Noncompliance This is a repeat finding of 2021-002 from June 30, 2021 Statement of Condition The Authority did not have adequate controls over income targeting to assure that the Authority is in compliance with this requirement. During our testing, we noted that tenants with incomes that were extremely low accounted for approximately 59% of new admissions during the fiscal year, which is below the minimum required percentage of 75%. Recommendation We recommend the Authority assure that at least 75% of new admissions be in the extremely low-income bracket. This should be monitored throughout the year. The Authority can also select applicants on the waiting list who are extremely low income by bypassing others on the list that don?t meet the requirement and documenting that the person was selected ahead of others to be able to meet the requirement Action Taken: We concur with this finding. We will closely monitor new admissions and focus on applicants on the waiting list who meet the criteria as extremely low income so that the 75% requirement is met. Our lease rate has been decreasing due to a decrease in availability in our area. We have been issuing vouchers every month and have little to no wait on our waiting list. We are also accepting applications every week. We have been unable to exclude persons due to the extremely low income bracket requirement because we are trying to increase the overall utilization in our voucher program.

View Audit 70550

Finding 63668 (2022-001)

Material Weakness 2022

Housing Authority of the City of York

SC

HUD Housing Programs Eligibility Material Weakness

2022-001 Eligibility ? Tenant Files Program: U.S. Department of HUD: Section 8 Housing Choice Vouchers (CFDA 14.871) Type of Finding: Material Weakness in Internal Control and Material Noncompliance This is a repeat finding of 2021-001 from June 30, 2021 Statement of Condition Out of a ...

2022-001 Eligibility ? Tenant Files Program: U.S. Department of HUD: Section 8 Housing Choice Vouchers (CFDA 14.871) Type of Finding: Material Weakness in Internal Control and Material Noncompliance This is a repeat finding of 2021-001 from June 30, 2021 Statement of Condition Out of a total tenant population of approximately 200 vouchers, 20 files were selected for testing. Exceptions were noted as follows: ? 1 error where the utility allowance was calculated incorrectly and reported incorrectly on the 50058 form. The HAP rent amount did not change. ? 1 file where the tenant?s wage income was calculated using only one paystub even though the tenant provided two. This changes the tenant?s HAP rent from $592 to $579. ? 1 file where the $360 for food stamps was included in the tenant?s income and should have been excluded. This changes the HAP rent from $466 to $475. ? 1 file where there was no support for a full-time student deduction for one member of the household. The HAP rent amount did not change. ? 1 file that did not contain a signed lease agreement and HAP contract for the current landlord and unit address. In addition to the above, during our new admissions testing (3 tested out of 22 new admissions) we noted the following: ? 1 error where the request for tenancy form was signed three days after voucher expiration with no proof of extension in the file. ? 1 error where the HAP contract was signed by the owner more than 11 months after the move-in date. Recommendation The Authority should correct the deficiencies noted in the tested files and utilize an ongoing quality control review process on the entire tenant population to ensure proper compliance with the requirements related to tenant eligibility. Ongoing staff training and timely management reviews should be utilized to ensure staff is aware of acceptable procedures. In addition, the Authority should review staffing levels, skill sets and case load. Action Taken We concur with this finding and have implemented various controls. A tenant file and unit quality control procedure has been developed and implemented.

View Audit 70550

Finding 63664 (2022-001)

Significant Deficiency 2022

Foothill - De Anza Community College District

CA

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

2022-001 Student Financial Aid Cluster ? Enrollment Reporting ? Various Recommendation: We recommend that each College review their existing procedures and controls and identify necessary changes needed to ensure timely reporting of student status changes to NSLDS as required by regulations. Foothil...

2022-001 Student Financial Aid Cluster ? Enrollment Reporting ? Various Recommendation: We recommend that each College review their existing procedures and controls and identify necessary changes needed to ensure timely reporting of student status changes to NSLDS as required by regulations. Foothill College Response Explanation of disagreement with finding: There is no disagreement with the finding and the Foothill College will resolve it. Action taken in response to finding: Using the samples from the findings as an example, the Dean of Enrollment Services will contact with National Student Clearinghouse Audit support and request a review of the data received from the College by 3/1/2023. If the issue is with our data, the College with work our technical support team and request a specialist from Ellucian ? Banner that supports the enrollment reporting process. If the issue is merely additional training needed on how to handle the error report file, then additional training will be requested for appropriate Admissions & Records staff for one-on-one training with the National Student Clearinghouse. Name of the contact person responsible for corrective action: Anthony Cervantes, Dean of Enrollment Services Planned completion date for corrective action plan: April 1, 2023. De Anza College Response Explanation of disagreement with finding: De Anza College has reported all five students in question within 30 days of their status change to the National Clearing House. However, the NCH failed to report to the NSLDS the change of status within 30 days after we correctly reported the change in enrollment. The College has provided proof of our reporting to the NCH, but because the students were not reported by the NCH in a timely manner, we are responsible to take actions to correct this process and make sure that the NCH is reporting on time and with right reports. Action taken in response to finding: The College can see some improvement in numbers of unreported or misreported student records from the NCH to the NSLDS. The Dean of Enrollment Services will continue working with the National Clearing House on the reporting process to avoid discrepancies and delays in the future. Name of the contact person responsible for corrective action: Nazy Galoyan, Dean of Enrollment Services Planned completion date for corrective action plan: June 2023.

View Audit 68659

Finding 63292 (2022-001)

None 2022

Boys & Girls Club of Nampa, Inc.

ID

Procurement, Suspension & Debarment § 200.302 § 200.305 § 200.317 § 200.327 § 200.430

FINDINGS - FEDERAL AWARD PROGRAMS AUDIT SIGNFICANT DEFICIENCY/COMPLIANCE 2022-01 Procurement Policies and Procedures Recommendation: Quotes should be obtained whenever possible when purchases are expected to be between $10,000 and $250,000. If purchases are to equal or exceed $250,000, the proper bi...

FINDINGS - FEDERAL AWARD PROGRAMS AUDIT SIGNFICANT DEFICIENCY/COMPLIANCE 2022-01 Procurement Policies and Procedures Recommendation: Quotes should be obtained whenever possible when purchases are expected to be between $10,000 and $250,000. If purchases are to equal or exceed $250,000, the proper bidding procedures should be followed. Bidding procedures, quotes, and efforts to give preference to minority or women-owned businesses should be documented, including documenting if bids or quotes could not be obtained. A procurement policy should be established as soon as possible and an individual should be assigned to monitor the implementation of the policy. Action Taken: The Organization has begun the process of establishing a procurement policy and have it completed by March 16, 2023. The Organization will also go back to purchases starting July 1, 2022, that exceeded the micro purchase threshold of $10,000 and prepare the required documentation as listed in the recommendation. This will be completed by April 30, 2023. Any purchases exceeding the micro purchase threshold of $10,000 going forward will be supported by the required documentation.

View Audit 70881

Finding 63291 (2022-001)

None 2022

City of Carson

CA

Reporting

The City has received access to the Reporting site and the accountant assigned to the ARPA fund has reported the required Quarterly reports prior due dates. The required ARPA quarterly report will be filed timely by its due date as staff now has authorized access to the ARPA portal. Corrective Actio...

The City has received access to the Reporting site and the accountant assigned to the ARPA fund has reported the required Quarterly reports prior due dates. The required ARPA quarterly report will be filed timely by its due date as staff now has authorized access to the ARPA portal. Corrective Action Plan has been implemented as of June 30, 2022, and the city personnel responsible for the correction were Deputy City Manager, Tarik Rahmani, and the accounting team.

View Audit 70879

Finding 63285 (2022-003)

Material Weakness 2022

Family Health Centers, Inc.

SC

Reporting

In Finding 2022-003, a finding reported that the Organization reported incorrect data on the Federal Financial Report submission. Management recognizes the importance of complying with federal reporting guidelines. In.response to Finding 2022-003, procedures will be established to ensure that Feder...

In Finding 2022-003, a finding reported that the Organization reported incorrect data on the Federal Financial Report submission. Management recognizes the importance of complying with federal reporting guidelines. In.response to Finding 2022-003, procedures will be established to ensure that Federal Financial Reports are reviewed by a person other than the preparer prior to submission to DHHS. These procedures will be implemented by the Chief Financial Officer by May 31, 2023.

View Audit 69840

Finding 63282 (2022-003)

Significant Deficiency 2022

City of Gardena

CA

Cash Management

2022-003 Cash Management ? Internal Control and Compliance over Reimbursement Requests and Close Outs City?s Corrective Action Plan: City will follow its grant management policies to ensure close outs are submitted and prepared in a timely manner and monitor all grant agreements to ensure the grant ...

2022-003 Cash Management ? Internal Control and Compliance over Reimbursement Requests and Close Outs City?s Corrective Action Plan: City will follow its grant management policies to ensure close outs are submitted and prepared in a timely manner and monitor all grant agreements to ensure the grant is received or performance requirement is met. Responsible Person: Ray Beeman, Director of Administrative Services Expected Implementation Date: July 1, 2023

View Audit 69837

Finding 63278 (2022-001)

Significant Deficiency 2022

City of Gardena

CA

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

2022-001 Allowable Costs/Cost Principles ? Internal Control and Compliance over Payroll Expenditures City?s Corrective Action Plan: City will incorporate the Uniform Guidance requirements into its existing grant policies and procedures to ensure the City is in compliance with the Uniform Guidance. R...

2022-001 Allowable Costs/Cost Principles ? Internal Control and Compliance over Payroll Expenditures City?s Corrective Action Plan: City will incorporate the Uniform Guidance requirements into its existing grant policies and procedures to ensure the City is in compliance with the Uniform Guidance. Responsible Person: Ray Beeman, Director of Administrative Services Expected Implementation Date: July 1, 2023

View Audit 69837

Finding 63277 (2022-004)

Significant Deficiency 2022

City of Gardena

CA

Subrecipient Monitoring HUD Housing Programs Reporting

2022-004 Reporting ? Internal Control and Compliance over Reporting City?s Corrective Action Plan: City will follow its grant management policies to ensure the reporting requirements are met in a timely manner. Responsible Person: Ray Beeman, Director of Administrative Services Expected Implementati...

2022-004 Reporting ? Internal Control and Compliance over Reporting City?s Corrective Action Plan: City will follow its grant management policies to ensure the reporting requirements are met in a timely manner. Responsible Person: Ray Beeman, Director of Administrative Services Expected Implementation Date: July 1, 2023

View Audit 69837

Finding 63276 (2022-002)

Significant Deficiency 2022

City of Gardena

CA

Cash Management

2022-002 Cash Management ? Internal Control and Compliance over Drawdown Requests City?s Corrective Action Plan: City will follow its grant management policies and procedures to ensure drawdown requests are submitted and prepared in a timely manner. Responsible Person: Ray Beeman, Director of Admini...

2022-002 Cash Management ? Internal Control and Compliance over Drawdown Requests City?s Corrective Action Plan: City will follow its grant management policies and procedures to ensure drawdown requests are submitted and prepared in a timely manner. Responsible Person: Ray Beeman, Director of Administrative Services Expected Implementation Date: July 1, 2023

View Audit 69837

Finding 63265 (2022-002)

Material Weakness 2022

North Fayette Valley Community School District

IA

CORRECTIVE ACTION PLAN February 21, 2023 To: U.S. Department of Agriculture and U.S. Department of Education North Fayette Valley Community School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accoun...

CORRECTIVE ACTION PLAN February 21, 2023 To: U.S. Department of Agriculture and U.S. Department of Education North Fayette Valley Community School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Hacker, Nelson & Co., CPAs 123 W. Water Street Decorah, IA 52101 Audit period: Year ended June 30, 2022. The finding from the June 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDING - FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Agriculture: 2022: Child Nutrition Cluster: Federal Assistance Listing Number 10.553 School Breakfast Program Federal Assistance Listing Number 10.555 National School Lunch Program Emergency Operation Cost during COVID-19 Page 2 FINDING - FEDERAL AWARDS PROGRAM AUDIT (Continued) U.S. Department of Education: 2022: Education Stabilization Fund (ESF): Federal Assistance Listing Number 84.425B Discretionary Grants: Rethink K-12 Education Models (ARP) Federal Assistance Listing Number 84.425C COVID-19 Governor?s Emergency Education Relief Fund (GEER II) Federal Assistance Listing Number 84.425D COVID-19 Elementary and Secondary School Emergency Relief Fund (ESSER II) Federal Assistance Listing Number 84.425U American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER III) Material Weakness: See Finding 2022-001 Recommendation: The District should review the operating procedures of the District offices to obtain the maximum internal control possible under the circumstances utilizing currently available staff. While we do recognize that the District is not large enough to permit a segregation of duties for effective internal controls, we believe it is important the Board be aware that this condition does exist. Action taken: Management is cognizant of this limitation and will implement additional procedures where possible. Material Weakness: See Finding 2022-002 Recommendation: The District should ensure bank reconciliations are being prepared and compared to the general ledger balance each month to investigate and resolve any variances in a timely manner. Action taken: In the future, we will perform bank reconciliations and compare to the general ledger each month. If the U.S. Department of Agriculture or U.S. Department of Education has questions regarding this plan, please call Sue Thoms, Business Manager/Treasurer, at 563-422-3851. Sincerely yours, Sue Thoms North Fayette Valley Community School District Business Manager/Treasurer cc: Neil W. Schraeder, CPA

View Audit 69832

Finding 63264 (2022-001)

Material Weakness 2022

North Fayette Valley Community School District

IA

Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN February 21, 2023 To: U.S. Department of Agriculture and U.S. Department of Education North Fayette Valley Community School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accoun...

CORRECTIVE ACTION PLAN February 21, 2023 To: U.S. Department of Agriculture and U.S. Department of Education North Fayette Valley Community School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Hacker, Nelson & Co., CPAs 123 W. Water Street Decorah, IA 52101 Audit period: Year ended June 30, 2022. The finding from the June 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDING - FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Agriculture: 2022: Child Nutrition Cluster: Federal Assistance Listing Number 10.553 School Breakfast Program Federal Assistance Listing Number 10.555 National School Lunch Program Emergency Operation Cost during COVID-19 Page 2 FINDING - FEDERAL AWARDS PROGRAM AUDIT (Continued) U.S. Department of Education: 2022: Education Stabilization Fund (ESF): Federal Assistance Listing Number 84.425B Discretionary Grants: Rethink K-12 Education Models (ARP) Federal Assistance Listing Number 84.425C COVID-19 Governor?s Emergency Education Relief Fund (GEER II) Federal Assistance Listing Number 84.425D COVID-19 Elementary and Secondary School Emergency Relief Fund (ESSER II) Federal Assistance Listing Number 84.425U American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER III) Material Weakness: See Finding 2022-001 Recommendation: The District should review the operating procedures of the District offices to obtain the maximum internal control possible under the circumstances utilizing currently available staff. While we do recognize that the District is not large enough to permit a segregation of duties for effective internal controls, we believe it is important the Board be aware that this condition does exist. Action taken: Management is cognizant of this limitation and will implement additional procedures where possible. Material Weakness: See Finding 2022-002 Recommendation: The District should ensure bank reconciliations are being prepared and compared to the general ledger balance each month to investigate and resolve any variances in a timely manner. Action taken: In the future, we will perform bank reconciliations and compare to the general ledger each month. If the U.S. Department of Agriculture or U.S. Department of Education has questions regarding this plan, please call Sue Thoms, Business Manager/Treasurer, at 563-422-3851. Sincerely yours, Sue Thoms North Fayette Valley Community School District Business Manager/Treasurer cc: Neil W. Schraeder, CPA

View Audit 69832

Finding 63263 (2022-005)

Significant Deficiency 2022

Lennox School District

CA

Subrecipient Monitoring

To avoid the potential costs and risks associated with the loss of records, a retention schedule would be created. All financial records must be stored securely in a safe location and accessible only by authorized personnel. A guide will be created for employees on how to manage their desk documents...

To avoid the potential costs and risks associated with the loss of records, a retention schedule would be created. All financial records must be stored securely in a safe location and accessible only by authorized personnel. A guide will be created for employees on how to manage their desk documents and how to identify their storage location. The Assistant Superintendent of Business Services and Director of Fiscal Services will be responsible for implementing and supervising the records management system.

View Audit 69237

Finding 62816 (2022-006)

None 2022

Chawanakee Unified School District

CA

Reporting Equipment & Real Property Management

Federal Award Findings and Questioned Costs Finding Identification: 2022 ? 006 Federal ? Elementary and Secondary School Emergency II Relief Fund Program #50000 Name of contact person: Dr. John Quinto, CBO Corrective Action: Chief Business Official to create a process to track all grants that...

Federal Award Findings and Questioned Costs Finding Identification: 2022 ? 006 Federal ? Elementary and Secondary School Emergency II Relief Fund Program #50000 Name of contact person: Dr. John Quinto, CBO Corrective Action: Chief Business Official to create a process to track all grants that also allows for oversight of expenditure plans, budgeting, and expensing per grants expenditures, and submissions of expenditure reports. Proposed Completion Date: January 6, 2023

View Audit 59340

Finding 62813 (2022-001)

None 2022

New Mexico Military Institute

NM

Allowable Costs / Cost Principles Reporting

NMMI management posted the Quarterly Public Reporting form for HEERF for quarter ending June 30,2022 on it?s website as soon they were notified of the incompliance. In the future, NMMI will be more diligent in understanding reporting information and assign key personnel to the task.

View Audit 59335

Finding 62794 (2022-002)

Significant Deficiency 2022

The Pines Housing, Inc.

OR

Subrecipient Monitoring Reporting

Condition: As of the report date, the Organization has not submitted the reporting package and data collection form to the Federal Audit Clearinghouse (FAC) for the year ended June 30, 2022, which is nine months after the end of the audit period. Comments on the finding and the recommendation: The O...

Condition: As of the report date, the Organization has not submitted the reporting package and data collection form to the Federal Audit Clearinghouse (FAC) for the year ended June 30, 2022, which is nine months after the end of the audit period. Comments on the finding and the recommendation: The Organization concurs with the finding and the recommendation. Action(s) taken or planned on the finding: The management agent, Quantum, is responsible for completing the annual close in a timely manner so that the audit process can begin. The Asset Management Director, Holly Vander Schaaf is responsible for monitoring the annual close process to ensure its timeliness and completeness.

View Audit 54429

Corrective Action Plans

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