Corrective Action Plans

Finding 50303 (2022-001)

Material Weakness 2022

North Mahaska Community School District

IA

Internal Control / Segregation of Duties

We will continue to review our procedures and implement additional controls where possible.

View Audit 43658

Finding 50302 (2022-001)

Significant Deficiency 2022

Housing Authority of the City of Monroe

LA

HUD Housing Programs Eligibility Significant Deficiency

Reference # and title: 2022-001 Public Housing Tenant Files ? Eligibility ? Rent Calculations Federal program and specific federal award identification: Asst. Listing Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Housing and Urban Development Publi...

Reference # and title: 2022-001 Public Housing Tenant Files ? Eligibility ? Rent Calculations Federal program and specific federal award identification: Asst. Listing Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Housing and Urban Development Public and Indian Housing Program 14.850 2021 and 2022 Condition: The Code of Federal regulations, the Housing Authority Admissions and Occupancy Plan and specific HUD guidelines in documenting and maintaining Public Housing tenant files. Our review of seventy-five (75) Public Housing Tenant Files revealed the following discrepancies: ? There were eight (8) instances of income miscalculations. We noted that the income miscalculations were mainly related to wage calculation or child support calculations. We extrapolated the total potential error and found it to be material to the financial statements at both the total and singular AMP level. ? There was one (1) instance of a file missing required childcare deduction verification. Corrective action planned: Monroe Housing Authority will develop more effective processes for measuring, monitoring, and reducing errors in subsidy payments due to rent calculation and tenant underreporting of income. Implementations and strategies to include: ? Resolution of income and rent issues identified in the report and communication to Tenants where applicable. ? Development and implementation of an ongoing quality control review process of income at initial certification and re-examination to mitigate wage/income calculation errors to PHA and tenants by: o Hiring (1) FTE to perform quality control review of verification of income (upfront and/or a third party), and Tenant files upon new lease and re-examinations. o Developing a Tenant File Review checklist to document the result of file reviews. ? Partner with the National Association of Housing and Redevelopment Officials (NAHRO) to train staff on Public Housing Occupancy, Eligibility, Income and Rent training to accurately calculate Tenant Rent and avoid common errors in occupancy and eligibility functions in addition to understanding updates to the HUD-50058. Person responsible for corrective action: Mr. William Smart, Executive Director Anticipated completion date: 6/30/2023

View Audit 48238

Finding 50296 (2022-001)

None 2022

Rock Valley College

IL

Reporting

2022-001: Improper Reporting of Enrollment Status's to the National Student Clearinghouse - Student Financial Aid Cluster -Assistance Listing Number 84.007, 84.033, 84.063, and 84.268 - Year Ended June 30, 2022 ...

2022-001: Improper Reporting of Enrollment Status's to the National Student Clearinghouse - Student Financial Aid Cluster -Assistance Listing Number 84.007, 84.033, 84.063, and 84.268 - Year Ended June 30, 2022 Condition Found During our Enrollment Status Changes testing, we selected forty students for our sample. In our sample of forty we tested twenty graduated students to verify that they were reported within sixty days and we tested twenty current students to note that their student status is reported correctly. We noted that the College did not submit two of the forty students to the Clearinghouse website. We consider this finding to be an instance of noncompliance relating to the Reporting Compliance Requirement. Corrective Action Plan Work with Records and Registration Department and IT to ensure student populations are meeting data collection criteria within Colleague system. Run and sustain Colleague student reports and execute 100% QA procedures with data reported to and housed with Clearinghouse. Run monthly reports to ensure student data is consistently accurate. Responsible Person for Corrective Action Plan Sarah Russell, acting Registrar, and Kandice White, Records Assistant, of the Records and Registration Department. Stacey Kolder, Financial Aid Director will assist and support functions. Implementation Date of Corrective Action Plan September 1, 2022

View Audit 48236

Finding 50291 (2022-003)

Significant Deficiency 2022

Phillips School District

WI

Procurement, Suspension & Debarment

Child Nutrition Cluster ? Suspension & Debarment Recommendation: We recommend that the District review its policies over suspension and debarment review to ensure they are maintaining compliance and controls over verifying or contracting with vendors that are allowable. Explanation of disagreement w...

Child Nutrition Cluster ? Suspension & Debarment Recommendation: We recommend that the District review its policies over suspension and debarment review to ensure they are maintaining compliance and controls over verifying or contracting with vendors that are allowable. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action planned/taken in response to finding: Management continues to rely on CLA to prepare our financial statements. Management reviews closely the report prepared by CLA prior to its completion. Name(s) of the contact person(s) responsible for corrective action: Molly Lehman Planned completion date for corrective action plan: Ongoing.

View Audit 48235

Finding 50290 (2022-003)

Significant Deficiency 2022

The Pavilion Housing Development Fund Corporation

NY

HUD Housing Programs

a. Finding 2021-001. Delinquent deposits into the replacement reserve account. Required deposit in the amount of $4,157 was not made. Finding still open. Management will transfer the funds as soon as cash flow permits.

View Audit 48232

Finding 50289 (2022-002)

Significant Deficiency 2022

The Pavilion Housing Development Fund Corporation

NY

Allowable Costs / Cost Principles HUD Housing Programs

b. Finding 2022-002. Submission to the REAC. i. Comments on the Finding and Each Recommendation: Management concurs with the finding and the auditor?s recommendation to submit the audited financial statement to the REAC within 90 days of the fiscal year end. ii. Actions Taken on the Finding: Managem...

b. Finding 2022-002. Submission to the REAC. i. Comments on the Finding and Each Recommendation: Management concurs with the finding and the auditor?s recommendation to submit the audited financial statement to the REAC within 90 days of the fiscal year end. ii. Actions Taken on the Finding: Management has implemented control procedures to ensure compliance with all requirements under HUD.

View Audit 48232

Finding 50288 (2022-001)

Significant Deficiency 2022

The Pavilion Housing Development Fund Corporation

NY

HUD Housing Programs

a. Finding 2022-001. Delinquent deposits into the replacement reserve account. i. Comments on the Finding and Each Recommendation: Management concurs with the finding and the auditor?s recommendation to transfer the funds to the replacement reserve account. ii. Actions Taken on the Finding: Manageme...

a. Finding 2022-001. Delinquent deposits into the replacement reserve account. i. Comments on the Finding and Each Recommendation: Management concurs with the finding and the auditor?s recommendation to transfer the funds to the replacement reserve account. ii. Actions Taken on the Finding: Management will transfer the funds as soon as cash flow permits.

View Audit 48232

Finding 50287 (2022-001)

Significant Deficiency 2022

Winn Community Health Center, Inc.

LA

Special Tests & Provisions Eligibility

2022-001 Sliding Fee Discount Determination Name of Contact Person: Missy Hyman, CFO Corrective Action: Winn Community Health Center, Inc. will: - Immediately retrain staff involved in the Sliding Fee Discount Program (SFDP) on program requirements and proper implementation of sliding fee determinat...

2022-001 Sliding Fee Discount Determination Name of Contact Person: Missy Hyman, CFO Corrective Action: Winn Community Health Center, Inc. will: - Immediately retrain staff involved in the Sliding Fee Discount Program (SFDP) on program requirements and proper implementation of sliding fee determination and billing. - Perform periodic audits of sliding fee transactions Proposed Completion Date: December 31, 2023

View Audit 43569

Finding 50286 (2022-002)

None 2022

City of Arcata

CA

Subrecipient Monitoring Reporting

Audit Finding Reference: 2022-2 Name of contact person and title: Tabatha Miller, Finance Director Anticipated completion date: December 31, 2023 Auditee?s response: Concur Planned Corrective Action: Management will file the audited financial statements for the year ended June 30, 2022, as soon as p...

Audit Finding Reference: 2022-2 Name of contact person and title: Tabatha Miller, Finance Director Anticipated completion date: December 31, 2023 Auditee?s response: Concur Planned Corrective Action: Management will file the audited financial statements for the year ended June 30, 2022, as soon as possible. The City developed procedures, including a fiscal year-end closing schedule to assist in meeting the timeliness requirements of Section 200.152(a) of the Uniform Guidance. Staffing vacancies and challenges, due to the significant turnover in accounting staff including the Department Director and Finance Manager, delayed implementation of those procedures. Vacant positions are currently filled and work on the 2023 fiscal year end closing processes are well underway and anticipated to be completed within the time requirements of Section 200.152(a) of the Uniform Guidance.

View Audit 42102

Finding 50285 (2022-001)

None 2022

Aids Healthcare Foundation

CA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Views of Responsible Officials and Planned Corrective Actions The timesheets did not reflect the correct hours charged to the program. After discussions with program management, it was discovered that correct communication to staff had not been completed regarding proper program and grant payroll co...

Views of Responsible Officials and Planned Corrective Actions The timesheets did not reflect the correct hours charged to the program. After discussions with program management, it was discovered that correct communication to staff had not been completed regarding proper program and grant payroll coding for work done on the program. This has been corrected. The Foundation?s contract administrative staff is working more closely with program staff to ensure for each payroll that the time worked on programs is properly reflected on timesheets that are approved by employees and managers. Necessary changes are communicated between program and contract administrative staff to ensure that timesheets reflect work hours properly. Personnel responsible for implementation: Steven Hartman Position of responsible personnel: Associate Director, Contract Accounting Date of Implementation: August 31, 2023

View Audit 54021 Questioned Costs: $1

Finding 50284 (2022-004)

Material Weakness 2022

City of Johnstown

PA

Subrecipient Monitoring

INTERNAL CONTROL ? MATERIAL WEAKNESS AND NONCOMPLIANCE 2022-004 ? Subrecipient Monitoring Contact Person: Assistant City Manager Date for completion: December 2023 Recommendation: We recommend that the City appropriately amend its...

INTERNAL CONTROL ? MATERIAL WEAKNESS AND NONCOMPLIANCE 2022-004 ? Subrecipient Monitoring Contact Person: Assistant City Manager Date for completion: December 2023 Recommendation: We recommend that the City appropriately amend its subaward agreement with Johnstown Redevelopment Authority to clearly specify the terms and conditions of the agreement. Views of Responsible Officials and Planned Corrective Actions: City staff will work with officials from the Johnstown Redevelopment Authority to amend the agreement to outline the terms of the subrecipient agreement in greater detail, per the agreement terms approved by the City Council and Johnstown Redevelopment Authority.

View Audit 52895

Finding 50283 (2022-003)

Material Weakness 2022

City of Johnstown

PA

Questioned Costs Procurement, Suspension & Debarment § 200.320

INTERNAL CONTROL ? MATERIAL WEAKNESS AND NONCOMPLIANCE 2022-003 ? Procurement Contact Person: Finance Director Date for completion: December 2023 Recommendation: We recommend that the City adopt a proper procurement policy that is in line with Uniform Guidance. We further recommend that the City dev...

INTERNAL CONTROL ? MATERIAL WEAKNESS AND NONCOMPLIANCE 2022-003 ? Procurement Contact Person: Finance Director Date for completion: December 2023 Recommendation: We recommend that the City adopt a proper procurement policy that is in line with Uniform Guidance. We further recommend that the City develops a centralized procurement process whereby appropriate procurement type is documented along with the maintenance of proper pre-award documentation. Views of Responsible Officials and Planned Corrective Actions: The City will work internally within the City Manager?s office and Finance Department to adopt a centralized procurement process and policy that is in line with Uniform Guidance. Staff identified to participate in the process will be trained as needed.

View Audit 52895 Questioned Costs: $1

Finding 50282 (2022-001)

Significant Deficiency 2022

Three Rivers Public Health Department

NE

Internal Control / Segregation of Duties Reporting

We highly recommend the Board and Executive Director continue to review, implement and monitor their financial policies and procedures to segregate duties to the extent possible and to implement additional oversight of the Executive Director?s duties, including maximizing the Board involvement in ov...

We highly recommend the Board and Executive Director continue to review, implement and monitor their financial policies and procedures to segregate duties to the extent possible and to implement additional oversight of the Executive Director?s duties, including maximizing the Board involvement in oversight, questioning transactions and reviewing the general ledger monthly. The Board of Directors and Executive Director indicated that they recognize that the concentration of these accounting procedures is weak from the standpoint of effective internal control. However, they informed us that they will continue to update, implement and monitor their financial policies, but in view of the limited number of accounting department personnel and cost considerations, adding personnel would not be practical.

View Audit 53201

Finding 50281 (2022-001)

Significant Deficiency 2022

Citizens Memorial Hospital District

MO

Procurement, Suspension & Debarment

Views of Responsible Officials and Planned Corrective Actions ? Citizens Memorial Hospital District (?CMH?) has developed and implemented a policy within its Grants Management Department to apply the above recommended corrective action. The purpose of this internal process is to inspect potential ve...

Views of Responsible Officials and Planned Corrective Actions ? Citizens Memorial Hospital District (?CMH?) has developed and implemented a policy within its Grants Management Department to apply the above recommended corrective action. The purpose of this internal process is to inspect potential vendors, suppliers, organizations, individuals, or other entities who may be partnered or contracted with CMH and may receive state or federal grant funding. Although spearheaded by the Grants Management Department, this process includes several departments within the CMH organization. Steps for the grant funded vendor procurement process include: 1) Any CMH department that has received grant funding requests purchase orders through established purchase order processes and includes the Grant Management Department in the request. 2) Prior to purchase approval, all vendors, companies, entities, or individuals who may receive state or federal funds are vetted against the latest Exclusions List found on www.sam.gov by the Grants Management Department. 3) A master log sheet that includes the time, date, vendor name, and screen shot of the exclusion list query is updated before every purchase and kept by the Grants Management department. 4) All departments responsible for procurement within normal CMH purchasing processes (Materials Management, Hospital/Foundation Finance, IS) have been trained to include the grant funded vendor procurement process before any transactions move forward in the purchasing process. 5) The Grants Management Department will provide final approval/disapproval on all purchases made with state or federal grant funding to the appropriate department head. 6) Final approval to disperse grant funds is made in collaboration with the hospital/foundation finance department after purchase order requests have already gone through established internal purchasing processes and received approval from the Grants Management Department. All processes were developed in order to formalize compliance according to 2CFR 180 guidelines. The internal processes which had led to an oversight of a vendor within the RHC Services Outreach and RH Network Development grant has been remediated. The CMH grant related procurement process includes investigation before purchases are made (such as vetting several vendors from whom CMH received quotes) and after a purchase order has been approved (i.e. when a vendor has been chosen but has not yet been paid). This safety net has been put in place in order to ensure compliance continuity for all purchases and process integrity. Contact person: Christina Bravata Director of Grants Management Citizens Memorial Hospital 1500 N. Oakland Ave. Bolivar, MO 65613 Christina.Bravata@citizensmemorial.com 417-328-7571 Anticipated completion date of Corrective Action Plan: Processes have been implemented as of September, 2022.

View Audit 53786

Finding 50268 (2022-002)

Significant Deficiency 2022

Polytechnic University of Puerto Rico, Inc.

PR

Cash Management § 200.305

Action item - Title 2022-002 - Time Elapsing Between Transfer of Funds and Disbursements Date Identified: March 2023 Status: (Open; In-process) In-process Description Time elapsed between the transfer of funds from the US Department of Education and UPPR disbursement, instances where found in which ...

Action item - Title 2022-002 - Time Elapsing Between Transfer of Funds and Disbursements Date Identified: March 2023 Status: (Open; In-process) In-process Description Time elapsed between the transfer of funds from the US Department of Education and UPPR disbursement, instances where found in which the time elapsed exceeds a reasonable time. Grantee Required Action: PUPR should identify a time control method to assist the University in reducing the time elapsing between the transfer of funds from the Federal awarding agency and its disbursements. Identified Root Cause: Lack of controls over the cash management requirement to maintain the advance method. Grantee resolution plan: Transfers and Disbursement process will be reviewed to minimize the time between drawdown and disbursement and comply with Federal regulations. Funds are regularly monitored to ensure that only needed funds for immediate use are drawdown. Drawdowns are initiated when accounting department send the Grant monthly reconciliation to Federal and State Funds Administration Office, Compliance officer reviews the reconciliation and Director of Federal Funds Administration determine needed funds to be requested. A new Enterprise Resource Planning (ERP) software it?s under implementation and will address this issue as part of the implementation process. Anticipated completion date: September 2023 Name and Title of contact person responsible for corrective action: Pablo Salom Portela- Director, Federal and State Funds Administration Office Phone: 787-622-8000 ext. 683 Email: psalom@pupr.edu

View Audit 53097

Finding 50267 (2022-003)

Significant Deficiency 2022

Polytechnic University of Puerto Rico, Inc.

PR

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

Action item - Title Finding 2022-003: Contract Clauses Date Identified: March 2023 Status: (Open; In-process) In-process Description Construction contracts provision clauses were no identified on contract with Non-Federal Entity contracts with federal awards. Grantee Required Action: PUPR must compl...

Action item - Title Finding 2022-003: Contract Clauses Date Identified: March 2023 Status: (Open; In-process) In-process Description Construction contracts provision clauses were no identified on contract with Non-Federal Entity contracts with federal awards. Grantee Required Action: PUPR must comply with 2 CFR 200 Apendix II and include contract provisions applicable to the granting contracts. Identified Root Cause: Lack of controls throughout procurement procedures to ascertain compliance with Federal regulations. Grantee resolution plan: A new Enterprise Resource Planning (ERP) software it?s under implementation and will address this issue as part of the implementation process. As part of the procurement process contract provisions for construction will automatically appear on all contracts before signing. Anticipated completion date: May 2023 Name and Title of contact person responsible for corrective action: Pablo Salom Portela- Director, Federal and State Funds Administration Office Phone: 787-622-8000 ext. 683 Email: psalom@pupr.edu

View Audit 53097

Finding 50266 (2022-001)

Significant Deficiency 2022

Marine Federal Credit Union (inc)

NC

Matching / Level of Effort / Earmarking

Views of Responsible Officials and Planned Corrective Actions: Management agrees with the

View Audit 53808

Finding 50265 (2022-002)

Significant Deficiency 2022

Housing Authority of the City of Edinburg

TX

HUD Housing Programs Internal Control / Segregation of Duties

Corrective Action: 1. Payment shall be placed on hold whenever tenant landlord lease has not been submitted with signature(s) prior to start date or renewal date. 2. Hap checks when put on hold must be taken off hold by a different staff member with proper review and authorization. 3. Move-ins and a...

Corrective Action: 1. Payment shall be placed on hold whenever tenant landlord lease has not been submitted with signature(s) prior to start date or renewal date. 2. Hap checks when put on hold must be taken off hold by a different staff member with proper review and authorization. 3. Move-ins and annual renewals must be processed and reviewed by at least two authorized staff members. Proposed Completion Date: December 1, 2022 Name of Contact person: Human Resources- Dr. Martin Castillo Jr.

View Audit 53782

Finding 50264 (2022-002)

None 2022

Town of Abingdon, Virginia

VA

Procurement, Suspension & Debarment

December 20, 2022 The Town of Abingdon respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 513 State Street Bristol, VA 24201 Audit period: June 30, 2022 The findings ...

December 20, 2022 The Town of Abingdon respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 513 State Street Bristol, VA 24201 Audit period: June 30, 2022 The findings from the June 30, 2022 Schedule of Findings and Questioned Costs (the "Schedule") are discussed below. The findings are numbered consistently with the number assigned in the Schedule. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAM AUDIT 2022-002: Uniform Guidance Procurement Documentation Condition: The Town does not have written procurement policies that fully align with requirements in the Uniform Guidance. Criteria: During fiscal year 2019, the sections of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) covering procurement became effective after a three-year grace period on the implementation date. The Uniform Guidance requires entities to have written policies and procedures in place covering many types of procurement situations, including conflicts of interest, avoidance of geographical preferences, bidding thresholds, value engineering, and others. Cause: The Town hasn't typically been subject to the Uniform Guidance requirements during most recent fiscal years and was unaware of the necessary changes. Effect: Procurement procedures may not be conducted in accordance with Uniform Guidance requirements. Context: Several Uniform Guidance procurement requirement s were not noted in the Town' s procurement policy. Questioned Costs: N/A Recommendation: The Town should prepare a revised policy for procurement procedures to more closely align with Uniform Guidance requirements. Repeat Finding: N/A Corrective Action: Town management and legal counsel have compiled multiple sample procurement policies and checklists and is continuing its efforts in updating the Town's procurement policies to conform to Uniform Guidance requirements and are clearly understood and used in all federal supported purchases and expenditures in place. If the Federal Audit Clearing house has questions regarding this plan, please call Steve Trotman, Director of Finance at 276-492-2116. Stephen Trotman Director of Finance

View Audit 52651

Finding 50261 (2022-001)

Significant Deficiency 2022

Elsie Whitlow Stokes Community Freedom Public Charter School

DC

Subrecipient Monitoring Reporting Significant Deficiency

Auditee?s Corrective Action Plan: The issues encountered during this year?s audit were a result of a number of circumstances rather than any inherent procedural issues. This is the first significant weakness that has been noted by the auditors in many years. The issues are the result of a perfect st...

Auditee?s Corrective Action Plan: The issues encountered during this year?s audit were a result of a number of circumstances rather than any inherent procedural issues. This is the first significant weakness that has been noted by the auditors in many years. The issues are the result of a perfect storm. First, the effects of covid which were felt on all levels of not only our organization but the entire country. Second, the growth the school is going thru and the need to adjust to this growth. Add to this environment of covid and growth 2 events that caused a serious disruption to our normal procedures. The first event started out as a correction entry in QuickBooks that caused our June 2021 bank reconciliation to be out of balance. This prevented the school from doing timely bank reconciliations until the problem was corrected. An outside consultant was hired and corrected the problem. The most significant event was the ESSER II and III grant applications which were not approved until November. Much effort went into getting the grants approved and estimating the grants for the audit. As noted above, the school is growing, and the capacity of the finance department has to grow as well. A full-time finance associate was added to the department in July 2022. Additional capacity will be added as needed. Due to growth, we will revise our accounting manual to list all steps in the closing process including checklists to ensure that all reconciliations and account analysis are completed and reviewed by supervisory personnel. This revision will be completed by the 4th quarter of the fiscal year. Contact Person: Bill Moczydlowski, Director of Finance

View Audit 52646

Finding 50260 (2022-001)

Material Weakness 2022

City of Boardman, Oregon

OR

Matching / Level of Effort / Earmarking

A single audit for the year ended June 30, 2021 was performed, but completion was delayed beyond the deadline due to a disagreement about a finding related to a grant. The disagreement has been resolved. Completion and submission of the June 30, 2021 single audit is expected by January 31, 2023, but...

A single audit for the year ended June 30, 2021 was performed, but completion was delayed beyond the deadline due to a disagreement about a finding related to a grant. The disagreement has been resolved. Completion and submission of the June 30, 2021 single audit is expected by January 31, 2023, but is contingent on the auditor's availability. The City engaged a different auditor for the year ended June 30, 2022 and beyond.

View Audit 52220

Finding 50254 (2022-003)

Significant Deficiency 2022

Lake County Community College District

OH

Reporting § 200.502

Finding Number: 2022-003 Condition: The College reported $593,703 of expenditures on the SEFA for disbursements to students that occurred prior to July 1, 2021. This treatment is not in accordance with the accrual basis of accounting following generally accepted accounting principles (GAAP), which i...

Finding Number: 2022-003 Condition: The College reported $593,703 of expenditures on the SEFA for disbursements to students that occurred prior to July 1, 2021. This treatment is not in accordance with the accrual basis of accounting following generally accepted accounting principles (GAAP), which is the basis of accounting for the College's SEFA. Planned Corrective Action: The College will review its practices for SEFA reporting and in the future follow U.S. GAAP and the uniform guidance. Contact person responsible for corrective action: Tom Reynolds, Associate Vice President of Business Services and Deputy Treasurer Lakeland Community College Anticipated Completion Date: As soon as possible moving forward starting 12/19/2022

View Audit 51053

Finding 50253 (2022-002)

Significant Deficiency 2022

Lake County Community College District

OH

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.334

Finding Number: 2022-002 Condition: The College did not retain underlying support related to the student emergency grants information reported by the College on the annual and quarterly basis. Planned Corrective Action: Support used for reporting will be retained for all future reports moving forw...

Finding Number: 2022-002 Condition: The College did not retain underlying support related to the student emergency grants information reported by the College on the annual and quarterly basis. Planned Corrective Action: Support used for reporting will be retained for all future reports moving forward including the fourth quarter 2022 report and the 2022 annual report. Contact person responsible for corrective action: Tom Reynolds, Associate Vice President of Business Services and Deputy Treasurer Lakeland Community College Anticipated Completion Date: As soon as possible moving forward for future quarterly and annual reports starting 12/19/2022

View Audit 51053

Finding 50252 (2022-001)

Material Weakness 2022

Lake County Community College District

OH

Subrecipient Monitoring Cash Management Material Weakness § 200.305

Finding Number: 2022-001 Condition: The College drew down an estimated amount for student and institutional portion prior to the funds being disbursed to students or used for allowable expenditures. Planned Corrective Action: The College will review its cash management policies and in the future f...

Finding Number: 2022-001 Condition: The College drew down an estimated amount for student and institutional portion prior to the funds being disbursed to students or used for allowable expenditures. Planned Corrective Action: The College will review its cash management policies and in the future follow U.S. GAAP and the uniform guidance. Contact person responsible for corrective action: Tom Reynolds, Associate Vice President of Business Services and Deputy Treasurer Lakeland Community College Anticipated Completion Date: As soon as possible moving forward starting 12/19/2022

View Audit 51053

Finding 50250 (2022-002)

Significant Deficiency 2022

Town of Hingham, Massachusetts

MA

Allowable Costs / Cost Principles § 200.430

U.S. DEPARTMENT OF HOMELAND SECURITY 2022-002 COVID-19 - Disaster Grants ? Public Assistance (Presidentially Declared Disasters)- ALN No. 97.036 Recommendation: We recommend the Town enhance procedures and controls to ensure that payroll costs charged to the grant are adequately documented. Ex...

U.S. DEPARTMENT OF HOMELAND SECURITY 2022-002 COVID-19 - Disaster Grants ? Public Assistance (Presidentially Declared Disasters)- ALN No. 97.036 Recommendation: We recommend the Town enhance procedures and controls to ensure that payroll costs charged to the grant are adequately documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We agree with the auditor?s findings. Management will enhance procedures and controls to ensure that payroll costs charged to the grant are adequately documented. Name(s) of the contact person(s) responsible for corrective action: Sue Nickerson, Town Accountant. Planned completion date for corrective action plan: Immediately.

View Audit 51046

Corrective Action Plans

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