Corrective Action Plans

Finding 52205 (2022-001)

Significant Deficiency 2022

WI

Subrecipient Monitoring Reporting

Finding 2022-001 Condition: FFATA reports were not submitted during calendar year 2022 for the CDBG program. Corrective Action Pion: The City of Milwaukee Community Development Grants Administration (CDGA) recognizes the importance and requirements of the Federal Funding Accountability and Transpare...

Finding 2022-001 Condition: FFATA reports were not submitted during calendar year 2022 for the CDBG program. Corrective Action Pion: The City of Milwaukee Community Development Grants Administration (CDGA) recognizes the importance and requirements of the Federal Funding Accountability and Transparency Act (FFATA) reporting. CDGA has established a protocol for the timely submission of FFATA requirements. These procedures cover all eligible grant reporting for first-tier subawards ($30,000 or more) to the FFATA Reporting System (FSRS). Additionally, a third party vendor's services have been contracted to collect, review and submit all Fiscal Year 2022 FFATA and Fiscal Year 2023 FFATA eligible grant reporting in the FSRS reporting system. Contact Person(s) Responsible for Corrective Action: Steven L. Mahan, Director Community Development Grants Administration Mario Higgins, Associate Director Community Development Grants Administration Anticipated Completion Date: September 15th, 2023

View Audit 50888

Finding 52191 (2022-002)

Significant Deficiency 2022

City of Leominster

MA

Equipment & Real Property Management § 200.313

Audit Finding Reference: 2022-002 Improve Controls Over Equipment Planned Corrective Action: An electronic inventory system is in place for all electronics. The product used is SNIPE IT. All electronics are asset tagged and updated by technicians in each school building. A field has been added to...

Audit Finding Reference: 2022-002 Improve Controls Over Equipment Planned Corrective Action: An electronic inventory system is in place for all electronics. The product used is SNIPE IT. All electronics are asset tagged and updated by technicians in each school building. A field has been added to the inventory system database to record funding source of asset. On a biennial basis the inventory database will be queried to provide a list of all assets by funding source and location. Grant administrators will identify staff to physically inventory each of the assets purchased through grant funds with support from district and school-based IT staff. Non-electronic equipment will be inventoried by individual grant administrators. Name of Contact Person and Completion Date: Kyle White, System Administrator and Operations Leader, kyle.white@leominsterschools.org, 978-534-7700 x l336 Anticipated date of completion -6/30/23

View Audit 51498

Finding 52190 (2022-001)

Material Weakness 2022

City of Leominster

MA

Allowable Costs / Cost Principles Material Weakness § 200.430

Audit Finding Reference: 2022-001 Improve Time and Effort Documentation Planned Corrective Action: We understand the importance and requirement regarding this finding. Semi-Annual certification of all staff funded fully out of grants will be completed. Monthly Time and Effort certifications will ...

Audit Finding Reference: 2022-001 Improve Time and Effort Documentation Planned Corrective Action: We understand the importance and requirement regarding this finding. Semi-Annual certification of all staff funded fully out of grants will be completed. Monthly Time and Effort certifications will be completed for all staff funded out of multiple accounts, grant or local. Stipend and Payment for additional work forms will be completed for all staff supporting grant funded activities outside of contractual time. These forms will be re- viewed and maintained by Grant administrators. The district will use forms created and recommended for use by Massachusetts Department of Elementary and Secondary Education. Sample forms are attached. Name of Contact Person and Completion Date: Laureen Cipolla, Accountability and Student Achievement, laureen.cipolla@leominsterschools.org 978-537-7700 x l345 Anticipated date of completion - 6/30/23

View Audit 51498

Finding 52187 (2022-003)

Material Weakness 2022

City of Niagara Falls, New York

NY

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

Name of Auditee: City of Niagara Falls, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: December 31, 2022 CAP Prepared by: Daniel Morello, City Controller Phone: (716) 286-4346 (A) Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (...

Name of Auditee: City of Niagara Falls, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: December 31, 2022 CAP Prepared by: Daniel Morello, City Controller Phone: (716) 286-4346 (A) Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (3) Finding 2022-003 Management's Response The City is in agreement with this audit finding. While this may be a repeat finding from 202l, the delays in filing the 2022 CAPER were a result of turnover within the department resulting in delays in filing the annual CAPER. The City has procedures in place to complete the report within the guidelines of the program and anticipates completing this report within the required time frame going forward. Estimated Completion Date - Completed

View Audit 50058

Finding 52186 (2022-002)

Material Weakness 2022

City of Niagara Falls, New York

NY

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

Name of Auditee: City of Niagara Falls, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: December 31, 2022 CAP Prepared by: Daniel Morello, City Controller Phone: (716) 286-4346 (A) Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (...

Name of Auditee: City of Niagara Falls, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: December 31, 2022 CAP Prepared by: Daniel Morello, City Controller Phone: (716) 286-4346 (A) Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (2) Finding 2022-002 Management's Response The City is in agreement with this audit finding. Due in part to delays in finalizing both the 2021-2022 annual action plan and the 2022-2023 annual action plan, the City was delayed in being able to utilize those funds until approval was provided by HUD. The City continues to direct funds to projects that have the ability to be completed in a timely manner in order to be consistent with the CDBG regulation related to timeliness. The City is aware of the timeliness requirements and will continue to select projects that better allow the City to operate in accordance with these regulations. Estimated Completion Date - Next HUD verification date of May 1, 2024

View Audit 50058

Finding 52184 (2022-003)

Significant Deficiency 2022

Foodbank of Southeastern Virginia

VA

Procurement, Suspension & Debarment

Significant Deficiency in Internal Control over Compliance Finding 2022-003 ? Procurement Name of Contact Person: Dean Wooten The procurement process requires 3 bids for purchases over $10,000. Due to supply chain issues related to Covid 19 and the related shortages there have been many times wher...

Significant Deficiency in Internal Control over Compliance Finding 2022-003 ? Procurement Name of Contact Person: Dean Wooten The procurement process requires 3 bids for purchases over $10,000. Due to supply chain issues related to Covid 19 and the related shortages there have been many times where there were not three vendors who were offering products for purchase. Proper documentation was not maintained to show that this was the case. Management has worked with the procurement staff to ensure that the procurement process is properly documented for each purchase over $10,000 and bids will be obtained when product is available from multiple vendors. When multiple vendors are not available for bids, efforts made to find competitive bids will be documented and attached with the purchase order. Purchase orders will be reviewed and approved by the Director of Finance. Proposed Completion Date: November 1, 2022

View Audit 49631

Finding 52180 (2022-001)

Material Weakness 2022

Foodbank of Southeastern Virginia

VA

Material Weakness Reporting Equipment & Real Property Management

Material Weakness in Internal Control over Compliance Finding 2022-001 ? Inventory Obsolescence Name of Contact Person: Dean Wooten The Foodbank identified a problem in our USDA inventory management after the departure of several employees over the last year. During Covid it had become more diffic...

Material Weakness in Internal Control over Compliance Finding 2022-001 ? Inventory Obsolescence Name of Contact Person: Dean Wooten The Foodbank identified a problem in our USDA inventory management after the departure of several employees over the last year. During Covid it had become more difficult to distribute USDA product as many partner agencies no longer participated in the program. In addition, a weekly distribution held at the Foodbank had to be terminated due to social distancing standards. Consequently, some frozen inventory was retained longer than allowed. Once identified, management immediately self-disclosed the error to the Virginia Department of Agriculture and Consumer Services (VDACS) and the USDA. Management immediately began working with both parties to address the issue. Management also disclosed the situation to auditors at the beginning of the 2022 audit engagement. USDA inventory is now reviewed on a regular basis by the Warehouse Manager to identify any items that are not ?moving?. The inventory list is also provided to the Director of Agency & Program Services who works closely with the Warehouse Manager and the USDA partner agencies to make sure product is being utilized in a timely manner. The Foodbank has also enlisted more USDA participating partners which has increased the demand for USDA product. This increased demand will help ensure that product is not remaining in the warehouse beyond the allowed time. The Foodbank is also in the process of a software system upgrade that will add bar code scanning capability to the inventory management system which will enhance inventory control. The Foodbank will also be hiring an inventory position that will report directly to the Finance department and will serve as an internal auditor of the inventory to ensure adherence to accuracy and compliance standards. VDACS is also working closely with the Foodbank to ensure product is moving and being evaluated on a regular basis. In the first two months (July and August), since implementing these changes, the foodbank has increased its USDA food distribution by 100% compared to the previous year, from 191,664 pounds to 384,590 pounds. Proposed Completion Date: Prior to fiscal year end, June 30, 2023.

View Audit 49631

Finding 52179 (2022-002)

Material Weakness 2022

Ahepa 232, Inc.

IN

Internal Control / Segregation of Duties

Finding 2022-002 - Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects 14.155 Concur or Do Not Concur with this Finding Concur Agree or Disagree with auditor recommendations Agree Completion Date or Proposed Completion Date September 15, 2022 Actions Taken or ...

Finding 2022-002 - Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects 14.155 Concur or Do Not Concur with this Finding Concur Agree or Disagree with auditor recommendations Agree Completion Date or Proposed Completion Date September 15, 2022 Actions Taken or Planned on the Finding Management has strengthened and improved internal control over compliance with respect to required residual receipts deposit. Contact Person First Name Dawn Contact Person Last Name Cole

View Audit 49629

Finding 52178 (2022-001)

None 2022

Ahepa 232, Inc.

IN

Questioned Costs

Finding 2022-001 - Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects 14.155 Concur or Do Not Concur with this Finding Concur Agree or Disagree with auditor recommendations Agree Completion Date or Proposed Completion Date September 15, 2022 Actions Taken or ...

Finding 2022-001 - Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects 14.155 Concur or Do Not Concur with this Finding Concur Agree or Disagree with auditor recommendations Agree Completion Date or Proposed Completion Date September 15, 2022 Actions Taken or Planned on the Finding Management made the required deposit into the residual receipts account. Contact Person First Name Dawn Contact Person Last Name Cole

View Audit 49629 Questioned Costs: $1

Finding 52177 (2022-001)

Significant Deficiency 2022

American Film Institute

CA

Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking

Finding 2022-001: Direct Loan Reconciliation Finding Type: Internal control over compliance ? Significant deficiency and noncompliance Federal Program title and Assistance Listing Number: Federal Direct Student Loan (84.268). Criteria: In accordance with 34CFR ?685.300 (b)(5), a school must, on a mo...

Finding 2022-001: Direct Loan Reconciliation Finding Type: Internal control over compliance ? Significant deficiency and noncompliance Federal Program title and Assistance Listing Number: Federal Direct Student Loan (84.268). Criteria: In accordance with 34CFR ?685.300 (b)(5), a school must, on a monthly basis reconcile institutional records with Direct Loan funds received from the Department of Education and Direct Loan disbursement records submitted to the and accepted by the Department of Education. Condition: During the audit, AFI was unable to provide evidence that the reconciliations were performed on a monthly basis. Context: AFI disbursed $8,050,495 in Federal Direct Student Loans during the year. Questioned Costs: None Cause: AFI did not maintain the documentation to support compliance with 34CFR ?685.300 (b)(5). Effect: AFI was not able to demonstrate compliance with 34CFR ?685.300 (b)(5). View of responsible officials and corrective actions taken or planned: The Institute has performed monthly reconciliations. However, the reconciliations were not kept on file for every month, particularly those with little to no activity. Accordingly, the Institute agrees on the finding. AFI has updated its procedures to retain documentation on all reconciliations that are performed on a monthly basis, and going forward, the Institute is implementing a formal second review process, with a new hire to support this long-term. Individuals responsible for corrective action: Robin Bailey-Chen, Director, Financial Aid 323.856.7764 Anticipated completion date: October 1, 2022

View Audit 49626

Finding 52176 (2022-004)

Significant Deficiency 2022

Mascoutah Community Unit School District No 19

IL

Reporting

2022-004 Condition: The District did not submit accurate total additional expenditures in the Expenditures for CWD section of the 2023 Impact Aid application. Recommendation: The District should have a second employee review the Impact Aid application numbers before it is submitted. Management ...

2022-004 Condition: The District did not submit accurate total additional expenditures in the Expenditures for CWD section of the 2023 Impact Aid application. Recommendation: The District should have a second employee review the Impact Aid application numbers before it is submitted. Management Response: The Business Office will add an additional quality check prior to submitting Impact Aid data. Anticipated Date of Completion: June 30, 2023

View Audit 47819

Finding 52175 (2022-002)

Significant Deficiency 2022

Mascoutah Community Unit School District No 19

IL

Equipment & Real Property Management Procurement, Suspension & Debarment

2022-002 Condition: The District budgeted for and included items in capital outlay objects in both the general ledger and Illinois State Board of Education expenditure reports that were below the District's capitalization threshold of $5,000. Recommendation: The District should only include item...

2022-002 Condition: The District budgeted for and included items in capital outlay objects in both the general ledger and Illinois State Board of Education expenditure reports that were below the District's capitalization threshold of $5,000. Recommendation: The District should only include items greater than its $5,000 capitalization threshold in capital outlay objects in its general ledger, budgets, and expenditure reports filed with the Illinois State Board of Education. Items between $5,000 and $500 but still capital in nature should be recorded in the 700 object (non-capital equipment). Management Response: The budget will now include Function 7000 to recognize non-capitalized equipment with purchase price between $500 and $4,999. Anticipated Date of Completion: June 30, 2023

View Audit 47819

Finding 52173 (2022-003)

Significant Deficiency 2022

Mascoutah Community Unit School District No 19

IL

Reporting

Condition: The District did not submit timely expenditure reports. The Illinois State Board of Education requires that expenditure reports be submitted on a quarterly basis 20 days after the quarter ends. Recommendation: The District must submit timely quarterly expenditure reports to the Illino...

Condition: The District did not submit timely expenditure reports. The Illinois State Board of Education requires that expenditure reports be submitted on a quarterly basis 20 days after the quarter ends. Recommendation: The District must submit timely quarterly expenditure reports to the Illinois State Board of Education. The District should consider checking the list of expenditure reports due on the FRIS website frequently. Management Response: The Business Office is aware of quarterly due dates for applied for and approved grants. It will monitor the quarterly due dates of both federal and state grants that have not been approved. Anticipated Date of Completion: June 30, 2023

View Audit 47819

Finding 52172 (2022-001)

Significant Deficiency 2022

Union Plaza Apartments Ca 16l000119

CA

HUD Housing Programs Special Tests & Provisions Subrecipient Monitoring

Finding #2022-001 (Assistance Listing 14.195) Comments on the Finding and Each Recommendation The Form SF-SAC Single Audit Data Collection Form for the year ended June 30, 2021 was not submitted within the required timeframe to the federal audit clearinghouse. Management should submit the Form SF-...

Finding #2022-001 (Assistance Listing 14.195) Comments on the Finding and Each Recommendation The Form SF-SAC Single Audit Data Collection Form for the year ended June 30, 2021 was not submitted within the required timeframe to the federal audit clearinghouse. Management should submit the Form SF-SAC Single Audit Data Collection Form within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Action(s) Taken or Planned on the Finding Agree. Form SF-SAC Single Audit Data Collection Form for the year ended June 30, 2021 was submitted to the federal audit clearinghouse on May 31, 2022. No further action is required.

View Audit 47372

Finding 52170 (2022-001)

Significant Deficiency 2022

Jennings Manor Housing Corporation

OH

HUD Housing Programs Reporting

Finding Resolution Status: Unresolved Information on Universe Population Size: Not applicable Sample Size Information: Not applicable Identification of Repeat Finding and Finding Reference Number: Not applicable. Criteria:T...

Finding Resolution Status: Unresolved Information on Universe Population Size: Not applicable Sample Size Information: Not applicable Identification of Repeat Finding and Finding Reference Number: Not applicable. Criteria:The Corporation is required to be maintained in good repair and condition. Statement of Condition: REAC physical inspections with scores of 60 or below are referred to HUD?s Departmental Enforcement Center. Cause: The Corporation received a score of 51c on its September 3, 2021 REAC physical inspection. Effect or Potential Effect: The Corporation is required to be maintained in good repair and condition. Auditor Noncompliance Code: I ? Failure to maintain property/open physical inspection. Questioned Cost: $0 Reporting Views of Responsible Officials: See management?s response FHA/Contract Number: 042EE077 Questioned Costs: $0 Context: The Corporation is required to be maintained in good repair and condition. Recommendation: Improvements should be made to the Corporation to maintain good repair and condition. Auditor?s Summary of the Auditee?s Comments on the Finding and Recommendation: Repairs and improvements have been completed by the Corporation. Response Indicator: Agree Response: Management has completed the required repairs to the property and is awaiting for the follow up inspection from HUD. Contact Person: Matthew Bollin

View Audit 43537

Finding 52164 (2022-001)

None 2022

Godfrey-Lee Public Schools

MI

Cash Management School Nutrition Programs

Corrective Action Plan Godfrey-Lee Public Schools was recently notified by our financial auditors, Vredeveld Haefner LLC, of a failure in compliance regarding the United States Department of Agriculture regulations, 7 CFR Part210.9 (b)(2). Due to our district ending the 2021-22 fiscal year with ...

Corrective Action Plan Godfrey-Lee Public Schools was recently notified by our financial auditors, Vredeveld Haefner LLC, of a failure in compliance regarding the United States Department of Agriculture regulations, 7 CFR Part210.9 (b)(2). Due to our district ending the 2021-22 fiscal year with an ending food service fund balance which exceeds three months? worth of operating expenses, referenced in the audit report as 2022-001, the district?s stakeholders have met in order to resolve this matter going forth through the following corrective action plan. School Districts Comments: As a district, key stakeholders have been brought up to speed currently due to the non-compliance once the district was made aware of the findings post-audit. These key stakeholders consist of our Food Service Director (Monica Collier), Director of Operations (Scott Bergman) and Finance Director (Marcus Bradstreet). As a team and in review of our expenditures, it was noted that although the district had numerous food service purchases passed by our board of education in the 21/22 school year, the district was granted more federal and state awards than anticipated due to the COVID-19 pandemic. According to our Director of Operations, the unrestricted awards received by the district did not align with district purchasing priorities at the time during the fiscal year. In result, the revenues received increased the fund balance by almost $250,000 that was not included in the Corrective Action Plan from fiscal year 2021/22. The district fully anticipates spending down the prior year awards by purchasing a large amount of food service related equipment and lunch tables related to the new construction project at Lee Middle and High School during fiscal year 22/23. The current budgeted fund balance change as of October 2022 is ($380,000) which will align the district?s Food Service Fund Balance spending goals and will also result in being compliant with our fund balance per MDE?s guidelines. The district will continue to review and monitor our anticipated fund balance as we progress through the current school year and into the future. Implementation/Monitoring : The district will continue to work within the purchasing budget to assure that the planned decrease of fund balance will stay on track through the 22/23 school year. The district has pre-allocated over $100,000 to commit to the Lee Construction Project that is currently underway. In addition, the district will report out to our board of education on where we stand at least twice this current fiscal year. The district and the noted members above will continue to be in contact on an as needed basis to make sure we are tracking appropriately, and make adjustments as we see fit. Some adjustments that will continue to be assessed include food service quality, capital assets, and staffing to make sure we meet the needs of our student body. Responsible staff: ? Scott Bergman ? Director of Operations ? sbergman@godfrey-lee.org ? Monica Collier ? Food Service Director ? mcollier@godfrey-lee.org ? Marcus Bradstreet - Finance Director ? mbradstreet@godfrey-lee.org

View Audit 43536

Finding 52161 (2022-002)

Significant Deficiency 2022

Livingston School District No. 4 & 1

MT

Internal Control / Segregation of Duties

District Response to Audit Finding on Payroll Control and Federal Awards In August of 2021 the district had administrative employees switch positions. These employees had already been paid their July payroll. When the employee positions were updated by the Payroll Clerk in August of 2021, They were ...

District Response to Audit Finding on Payroll Control and Federal Awards In August of 2021 the district had administrative employees switch positions. These employees had already been paid their July payroll. When the employee positions were updated by the Payroll Clerk in August of 2021, They were accidently set up to receive all twelve of their new position salary over the remaining eleven months of the fiscal year. The result was that both administrators received the equivalent of thirteen months of pay over twelve pay periods. Employees did not receive an extra check, rather the additional amount was spread over eleven checks. The Payroll Clerk and Business Manager were both in their first months of work with the district, and employee inexperience played a large role in the payroll error. The personal change forms did not include the signature of the District Clerk. District policy is that all employee additions/changes must be signed off by the Clerk. These position changes occurred at a time of transition and this step was missed. In response to this mistake the district has taken the following steps to ensure that the error will not occur again: - Employee change forms have been computerized and must pass through the Human Resources Director, and the District Clerk before the payroll change can be enacted o Payroll Clerk does not receive form until District Clerk has seen and verified o This eliminates the potential of an employee change occurring outside the purview of the District Clerk - District Clerk must sign off on all employee position changes, regardless of how long the Clerk has been with the district, onboarding timeline, or transition plan - Payroll Clerk receives additional training on setting up new employees, and switching employee positions o Cost of employee turnover is mitigated through intense cross training within the Business Office team, helping eliminate errors made by new staff members - All payroll changes are carefully reviewed both when they are put in place, and during the next payroll period - Mid-year employee shifts are given special attention o Human Resources Director verifies the new payroll days and payments o Business Manager/District Clerk reviews system (I-visions) changes in lock step with Payroll Clerk - Payroll Journals are reviewed every payroll to ensure that individual entries are correct - Individual employee pay is compared to budget throughout the year to ensure alignment with position projections Josh Viegut District Clerk LIVINGSTON SCHOOL DISTRICT 4& 1 Lynne Scalia, Ed.D ? Superintendent Josh Viegut ? Director, Business Services 129 River Dr. Livingston, MT. 59047 406-222-0861 www.livingston..k12.mt.us

View Audit 48951

Finding 52155 (2022-002)

Material Weakness 2022

Western Illinois University

IL

Student Financial Aid Reporting Matching / Level of Effort / Earmarking § 200.303

2022-002 Student Enrollment Reporting June 30, 2023 The University agrees with the finding. The University?s procedures between multiple departments lacked a collaboration on the timing of reports to NSLDS via NSC for degree confirmations. This procedural change has been identified and will be imple...

2022-002 Student Enrollment Reporting June 30, 2023 The University agrees with the finding. The University?s procedures between multiple departments lacked a collaboration on the timing of reports to NSLDS via NSC for degree confirmations. This procedural change has been identified and will be implemented moving forward. In addition, adequate procedure changes have also been identified as it relates to program-level reporting and will be implemented to ensure compliance. The contact person for this corrective action plan is Shannon Sutton, Interim Vice President for Finance and Administration. She can be reached by calling (309) 298-2073 or at the following address: Vice President for Finance and Administration Office Western Illinois University Sherman Hall 200 1 University Circle Macomb, IL 61455

View Audit 48948

Finding 52154 (2022-001)

Significant Deficiency 2022

Ransom Avenue Development Corporation 047-11072

MI

HUD Housing Programs Procurement, Suspension & Debarment Reporting

Finding Number: 2022-001 Condition: The Organization did not deposit surplus cash calculated for the year ended June 30, 2021 of $1,965 90 days after year-end as stated in the Real Estate Assessment Center?s Summary of Financial Reporting and Auditing Guidance for HUD (FRAG Guide) under Section 2.8....

Finding Number: 2022-001 Condition: The Organization did not deposit surplus cash calculated for the year ended June 30, 2021 of $1,965 90 days after year-end as stated in the Real Estate Assessment Center?s Summary of Financial Reporting and Auditing Guidance for HUD (FRAG Guide) under Section 2.8. Planned Corrective Action: Management acknowledges noncompliance has taken measures to improve internal controls over compliance. Management deposited current year surplus cash within 90 days of June 30, 2022. Contact person responsible for corrective action: Kris Endres, Finance Manager Anticipated Completion Date: Completed August 2022.

View Audit 48947

Finding 52144 (2022-003)

None 2022

City of Salem School District

NJ

Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.320

Finding 2022-003 The School District did not provide evidence that it was in compliance with formal procurement methods. The School District will make every attempt, when possible, to remain in compliance with formal procurement methods. School Business Administrator and Superintendent of Schools 20...

Finding 2022-003 The School District did not provide evidence that it was in compliance with formal procurement methods. The School District will make every attempt, when possible, to remain in compliance with formal procurement methods. School Business Administrator and Superintendent of Schools 2022-2023 fiscal year

View Audit 53151

Finding 52139 (2022-001)

Significant Deficiency 2022

Ilisagvik College

AK

Procurement, Suspension & Debarment

Corrective Action Plan (Unaudited) Year Ended June 30, 2022 Finding 2022-001 Procurement and Suspension and Debarment ? Significant Deficiency in Internal Control over Compliance Corrective Action Plan Management will provide training to purchasers, supervisors, and department heads on the specific ...

Corrective Action Plan (Unaudited) Year Ended June 30, 2022 Finding 2022-001 Procurement and Suspension and Debarment ? Significant Deficiency in Internal Control over Compliance Corrective Action Plan Management will provide training to purchasers, supervisors, and department heads on the specific requirements of the procurement policy. Management will implement additional requirements for purchases subject to the procurement policy to ensure all vendors are not on the suspension and debarment list provided by the U. S. General Services Administration on the www.sam.gov website. Point of Contact: Ann Marie Clark, Chief Financial Officer 907-852-1823 Anticipated Completion Date: December 31, 2022

View Audit 53302

Finding 52132 (2022-007)

Material Weakness 2022

Morris Colllege

SC

Equipment & Real Property Management

2022?007 Failure to Comply with Equipment and Real Property Management Guidelines Name of contact person responsible for Corrective Action Plan: Robert Eaves, Director of Business Affairs Corrective Action Plan: The College will purchase a new physical inventory system to replace the existing sys...

2022?007 Failure to Comply with Equipment and Real Property Management Guidelines Name of contact person responsible for Corrective Action Plan: Robert Eaves, Director of Business Affairs Corrective Action Plan: The College will purchase a new physical inventory system to replace the existing system. During the beginning COVID 19, the staff member working on equipment inventory was no longer employed at Morris College. The staff member has been rehired and we can begin the process again Anticipated Completion Data: The College will start the update of equipment inventory with purchases acquired during the fiscal year ending June 30, 2023. We do not expect any Real Property purchases for the year ending June 30, 2023.

View Audit 52619

Finding 52127 (2022-004)

Significant Deficiency 2022

Commonwealth of Puerto Rico Municipality of Sabana Grande

PR

Reporting Significant Deficiency Internal Control / Segregation of Duties

The Municipality submitted the Municipal Strengthening Fund Program Report in July 28, 2022. We will be submitting the reporting monthly during this current fiscal year 2022-2023.

View Audit 53614

Finding 52126 (2022-003)

Significant Deficiency 2022

Commonwealth of Puerto Rico Municipality of Sabana Grande

PR

HUD Housing Programs Reporting Significant Deficiency

Reports and expense reports have been submitted to CRF Municipalities Closeout. Auditors from the U.S. have visited us twice. We have provided all the information that they have requested in these visits. Finally we did reimbursed the balance not used. Contact Tracing Reports were submitted month...

Reports and expense reports have been submitted to CRF Municipalities Closeout. Auditors from the U.S. have visited us twice. We have provided all the information that they have requested in these visits. Finally we did reimbursed the balance not used. Contact Tracing Reports were submitted monthly in 2021-2022.

View Audit 53614

Finding 52125 (2022-001)

Material Weakness 2022

Chippewa Valley Technical College District

WI

Subrecipient Monitoring

The District now provides a federal grant procurement manual to subrecipients to assist in procurement compliance and has put in place additional monitoring processes to ensure compliance of subrecipients.

View Audit 51080

Corrective Action Plans

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