Corrective Action Plans

Finding 48448 (2022-001)

Material Weakness 2022

Metropolitan School District of Boone Township

IN

Procurement, Suspension & Debarment § 200.303 § 200.319 § 200.320

FINDING 2022-001 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Thomas Gordon, Beverly Hindes Contact Phone Number: 219-996-4771 x107 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Food Service Director and...

FINDING 2022-001 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Thomas Gordon, Beverly Hindes Contact Phone Number: 219-996-4771 x107 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Food Service Director and Superintendent will collect sealed bids or competitive proposals, as required. Furthermore, vendors will be verified with SAM for any disqualifications from participating in federal assistance programs. Anticipated Completion Date: January 2023

View Audit 50723

Finding 48446 (2022-001)

Material Weakness 2022

Mid-East Career and Technology Centers

OH

Special Tests & Provisions Student Financial Aid Subrecipient Monitoring

Finding Number: 2022-001 Planned Corrective Action: Mid-East's Adult Education Financial Coordinator retired at the end of Fiscal Year 2021. As any new position, there was a learning curve and the new Financial Aid Coordinator received limited training with the former Coordinator. Consultants were...

Finding Number: 2022-001 Planned Corrective Action: Mid-East's Adult Education Financial Coordinator retired at the end of Fiscal Year 2021. As any new position, there was a learning curve and the new Financial Aid Coordinator received limited training with the former Coordinator. Consultants were hired to help, but this specific reconciliation process was not discussed. There has been a recent change in the Adult Education Director's position, and it is the intention of the new Director to eventually cross-train positions. This will assist in the future for a smoother transition between employees leaving and new employees hired. Since the finding, the Adult Education Financial Coordinator has established a checklist of items that need to be completed for each drawdown. This checklist will be placed in each drawdown folder. The Monthly Drawdown Reconciliation plan will include beginning with verifying with Common Origination and Disbursement Center (COD) School Summery report prior to the disbursement. Once the disbursement information is entered into Ed-Express and transferred to COD for the month review of the School Summary report, it will be reviewed to verify that the "Cash>Net Accepted & Posted Disbursements" matches the Achademix Drawdown Batch. Then, again when the disbursement funds are disbursed, a review of the COD School Summary report will occur. At any time, if a variance occurs, it will be addressed immediately. This plan of action went into place with the February 17, 2023 disbursement process. All documentation of any reconciliations will be kept in each drawdown file. The variance of the $866.00 occurred during the final drawdown of Fiscal Year 2022. As the reconciliation process was not in place, the variance was not discovered. As a new Fisca Year started, it was a new batch of funds, and the $866 variance was not discovered until the audit process. The variance was researched and corrected. The correction was located and corrected in Ed Express and had no monetary effect. The School Summary report from COD Cash>Net Accepted & Posted Disbursements" is at zero for 2021-2022, and documentation has been kept on that. The newly implemented checklist and process for reconciliation will prevent variances from happening in the future. Anticipated Completion Date: Currently in place and will continue. Responsible Contact Person: Thasia Shilling, Adult Education Financial Aid Coordinator

View Audit 47843

Finding 48443 (2022-002)

Significant Deficiency 2022

Lake Central School Corporation

IN

Matching / Level of Effort / Earmarking § 200.303

FINDING 2022-002 Information on the federal program: Subject: Title I Grants to Local Educational Agencies - Earmarking Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010 Pass-Through Entity: Indiana Department of E...

FINDING 2022-002 Information on the federal program: Subject: Title I Grants to Local Educational Agencies - Earmarking Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Matching, Level of Effort, Earmarking Audit Finding: Significant Deficiency Criteria: 2 CFR section 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Context: The School Corporation did not meet the earmarking requirements for the S010A200014 grant award. Based on the documentation provided for the Parental Involvement set-aside, the School Corporation expended $5,868 less than the required amount for the fiscal year 2020 grant application. The lack of internal controls and noncompliance were systemic issues, which occurred throughout the audit period. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. In this day and age of electronic communications, online resources, and a decrease in the type of expenditures that are allowed in this expenditure classification, it is getting more and more difficult to expend the required amount on parental involvement activities. We will continue to search for more reading materials that can be provided to families and think of innovative ways to get people to come out to parent meetings. We are monitoring these expenditures monthly and are aware of the ongoing earmarking requirements. Responsible party and timeline for completion: Our Director of Student Services, Rebecca Gromala, will oversee this corrective action plan. We intend to have this earmarking spending requirement completed by the end of the current FY 2023 grant period, September 30, 2023.

View Audit 48256

Finding 48435 (2022-001)

Significant Deficiency 2022

Lake Central School Corporation

IN

Questioned Costs Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.320

FINDING 2022-001 Information on the federal program: Subject: Special Education Cluster (IDEA) - Procurement Federal Agency: Department of Education Federal Program: Special Education Grants to States, Special Education Preschool Grants Assistance Listing Number: 84.027, 84.173 Pass-Through Entity: ...

FINDING 2022-001 Information on the federal program: Subject: Special Education Cluster (IDEA) - Procurement Federal Agency: Department of Education Federal Program: Special Education Grants to States, Special Education Preschool Grants Assistance Listing Number: 84.027, 84.173 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Procurement and Suspension and Debarment Audit Finding: Significant Deficiency, Other Matters Criteria: 2 CFR section 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Context: During testing of procurement over the Special Education Cluster, it was noted that the School Corporation did obtain an appropriate number of bids relating to Special Education consultants as required under small purchase procurement guidelines. There were two consultants charged to the Special Education Cluster during the audit period with expenses totaling $147,319. One of these consultants was selected during testing for procurement. The issue impacted both ALN 84.027 and 84.173. No issues were identified when testing suspension and debarment requirements. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. Due to the number of students we service with special needs, we often need to contract out for some of our Speech Language Pathology services. We currently have three contractors that provide outstanding services for us and we haven?t annually bid this out since the pool of providers is very small. In the future, we will document the process that we take to try to fill these spots with full time employees, how we request various pathologists from a multitude of vendors, and the decision making process to choose the contractor. We will review the rates provided by other potential contractors and seek School Board approval for whomever is the contracted vendor. Responsible party and timeline for completion: Our Director of Student Services, Rebecca Gromala, will oversee this corrective action plan. It is too late to make this correction for the current 2022-2023 school year. We anticipate this being corrected by September 1, 2023 for the 2023-2024 school year.

View Audit 48256 Questioned Costs: $1

Finding 48433 (2022-005)

Significant Deficiency 2022

North Central University

MN

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Higher Education Emergency Relief Funds ? Assistance Living No. 84.425 Recommendation: We recommend the University review their reporting procedures to ensure all required steps are included as well as the supporting documentation to prepare the report is retained. The reports should be reviewed b...

Higher Education Emergency Relief Funds ? Assistance Living No. 84.425 Recommendation: We recommend the University review their reporting procedures to ensure all required steps are included as well as the supporting documentation to prepare the report is retained. The reports should be reviewed by someone other than the preparer of the report and this review should be documented. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: North Central will document in greater detail procedures of maintaining emergency funding. In addition, we will save all reporting in a shared and searchable location so in times of institutional employee turn-over access to reports and information can be available with ease. NCU will engage in the best practice of documenting approvals in a searchable way Name of the contact person responsible for corrective action: Rachel Wendorf, Director of Student Financial Services Planned completion date for corrective action plan: In process

View Audit 42773

Finding 48432 (2022-004)

Significant Deficiency 2022

North Central University

MN

Student Financial Aid Matching / Level of Effort / Earmarking Significant Deficiency § 200.303

Pell Grant ? CFDA No. 84.063 Federal Direct Loans ? CFDA No. 84.268 Federal Supplemental Educational Opportunity Grants ? CFDA No. 84.007 Federal Work Study Program ? CFDA No. 84.033 Recommendation: We recommend that the University document completion of approval and reviews. Views of responsible of...

Pell Grant ? CFDA No. 84.063 Federal Direct Loans ? CFDA No. 84.268 Federal Supplemental Educational Opportunity Grants ? CFDA No. 84.007 Federal Work Study Program ? CFDA No. 84.033 Recommendation: We recommend that the University document completion of approval and reviews. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: : Student Financial Services has worked with a consultant from Ellucian Colleague to help us produce monthly reconciliation reports that are directly integrated with Common Origination and Disbursement (COD) System to remain complaint with our regulatory requirement. This action was implemented due to this finding and to ensure compliance in the future. This will provide the needed documentation and approvals for reconciliation. Name of the contact person responsible for corrective action: Rachel Wendorf, Director of Student Financial Services Planned completion date for corrective action plan: In process

View Audit 42773

Finding 48431 (2022-003)

Significant Deficiency 2022

North Central University

MN

Student Financial Aid Reporting Significant Deficiency

Pell Grant ? CFDA No. 84.063 Federal Direct Loans ? CFDA No. 84.268 Federal Supplemental Educational Opportunity Grants ? CFDA No. 84.007 Federal Work Study Program ? CFDA No. 84.033 Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting statu...

Pell Grant ? CFDA No. 84.063 Federal Direct Loans ? CFDA No. 84.268 Federal Supplemental Educational Opportunity Grants ? CFDA No. 84.007 Federal Work Study Program ? CFDA No. 84.033 Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes and other enrollment information to NSLDS to ensure timely and accurate reporting. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: This finding is linked to the reporting errors that many schools seem to be experiencing with their clearinghouse program length reporting. While our program length for a bachelor?s degree is 60 months, the average completion time nationally is 5 years. In order to eliminate errors with aid eligibility, the Registrar set up an automated process that assigns the Anticipated Graduation Date for 5 years from the initial term of entry. NCU has followed this same process for the past 20 years, and it has never raised any concerns. This is a simple time-saving process that eliminates the need to update the Anticipated Graduation date manually for each student who does not graduate within 4 years prior to running the monthly enrollment reports for NSC. As a member of many national organizations, we continue to monitor this reporting challenge as a university to try to reconcile how to report program length for aid eligibility and program length for clearinghouse compliance. In addition, a quality check process is being developed to ensure graduation dates or enrollment timelines are reported accurately to NSLDS. This work is being completed in tandem with our Registrar?s Office who reports to NSLDS through the National Clearinghouse. Name of the contact person responsible for corrective action: Rachel Wendorf, Director of Student Financial Services Planned completion date for corrective action plan: In process

View Audit 42773

Finding 48429 (2022-002)

Significant Deficiency 2022

City of North Las Vegas

NV

Subrecipient Monitoring HUD Housing Programs Matching / Level of Effort / Earmarking

The management team agrees with the auditor?s recommendation and has already implemented additional controls to address the stated concerns. Effective July 1, 2022, the City created a separate Grants division to centralize the application, compliance and administration of federal grants. This depart...

The management team agrees with the auditor?s recommendation and has already implemented additional controls to address the stated concerns. Effective July 1, 2022, the City created a separate Grants division to centralize the application, compliance and administration of federal grants. This department is responsible for creating a City-wide Grants Policy and Procedures Manual related to grants including but not limited to: acceptance of an award, managing an award, initiating and monitoring subawards, programmatic and financial reporting and closeout of awards. The Grants Director is responsible for the corrective action as it relates to this finding.

View Audit 41405

Finding 48428 (2022-003)

Significant Deficiency 2022

City of North Las Vegas

NV

Reporting Internal Control / Segregation of Duties

The management team agrees with the auditor?s recommendation and has already implemented additional controls to address the stated concerns. Effective July 1, 2022, the City created a separate Grants division to centralize the application, compliance and administration of federal grants. This depart...

The management team agrees with the auditor?s recommendation and has already implemented additional controls to address the stated concerns. Effective July 1, 2022, the City created a separate Grants division to centralize the application, compliance and administration of federal grants. This department is responsible for creating a City-wide Grants Policy and Procedures Manual related to grants including but not limited to: acceptance of an award, managing an award, initiating and monitoring subawards, programmatic and financial reporting and closeout of awards. The Grants Director is responsible for the corrective action as it relates to this finding.

View Audit 41405

Finding 48427 (2022-005)

Significant Deficiency 2022

City of North Las Vegas

NV

Procurement, Suspension & Debarment § 200.318 § 200.320 § 200.327

The management team agrees with the auditor?s recommendation and has already implemented controls to address the stated concerns. Due to the public health emergency related to COVID-19, management elected to use the exception under 2 CFR 200.320(c)(3) due to the public exigency or emergency. However...

The management team agrees with the auditor?s recommendation and has already implemented controls to address the stated concerns. Due to the public health emergency related to COVID-19, management elected to use the exception under 2 CFR 200.320(c)(3) due to the public exigency or emergency. However, management understands that the related compliance requirements have since been updated and we have adopted procedures to review any updates to compliance requirements prior to executing contracts with federal awards. Additionally, the Grants division has attended multiple trainings since the occurrence pertaining to SLFRF compliance requirements. The Grants Director also subscribes to several listserv notices to keep current on any changes in guidance. The Grants Director is responsible for the corrective action as it relates to this finding.

View Audit 41405

Finding 48426 (2022-004)

Significant Deficiency 2022

City of North Las Vegas

NV

Subrecipient Monitoring Internal Control / Segregation of Duties § 200.332

The management team agrees with the auditor?s recommendation and has already implemented additional controls to address the stated concerns. Effective July 1, 2022, the City created a separate Grants division to centralize the application, compliance and administration of federal grants. This depart...

The management team agrees with the auditor?s recommendation and has already implemented additional controls to address the stated concerns. Effective July 1, 2022, the City created a separate Grants division to centralize the application, compliance and administration of federal grants. This department is responsible for creating a City-wide Grants Policy and Procedures Manual related to grants including but not limited to: acceptance of an award, managing an award, initiating and monitoring subawards, programmatic and financial reporting and closeout of awards. The Grants Director is responsible for the corrective action as it relates to this finding.

View Audit 41405

Finding 48425 (2022-002)

Significant Deficiency 2022

City of Paramount

CA

Matching / Level of Effort / Earmarking Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303 § 200.329

FINDING 2022-002 Program: COVID-19: Coronavirus State and Local Fiscal Recovery Funds CFDA No.: 21.027 Federal Grantor: United States Department of the Treasury Passed-through: N/A Compliance Requirements: Reporting Auditor Recommendation: We recommend the City enhance internal controls to ensure ...

FINDING 2022-002 Program: COVID-19: Coronavirus State and Local Fiscal Recovery Funds CFDA No.: 21.027 Federal Grantor: United States Department of the Treasury Passed-through: N/A Compliance Requirements: Reporting Auditor Recommendation: We recommend the City enhance internal controls to ensure Interim and Project and Expenditure Reports are prepared in accordance with program requirements. Views of Responsible Officials and Corrective Action: We concur with the recommendation and will enhance internal controls to ensure that the Interim and Project and Expenditure Reports are prepared in accordance with program requirements. During this reporting period, there was no clear direction from the State on how to submit prior period corrections, so to achieve this action, City staff submitted a zero ?current expenditure? and then included the prior period adjustment in the cumulative total. Since the audit found that this was the wrong process and a deficiency in reporting, the City will reach out to the State for assistance in reporting prior period corrections. The City will ensure a thorough review prior to submitting to ensure the report is accurate. The City also encountered reporting difficulties for the quarter ending 6/30/2022 with entering vendor information. City staff contacted the State to request assistance, however the State was overwhelmed with requests from agencies state-wide and was not able to respond to the City?s request in a timely manner. The State was aware of the issues and had allowed Cities to submit their report late. The City has not had any issue subsequent to the 6/30/2022 report and has been submitting its report timely. Name of Responsible Person: Kim Sao, Finance Director Implementation Date: 6/30/2023

View Audit 47393

Finding 48424 (2022-001)

Significant Deficiency 2022

City of Paramount

CA

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214 § 200.317 § 200.318 § 200.319 § 200.321

FINDING 2022-001 Program: COVID-19: Coronavirus State and Local Fiscal Recovery Funds CFDA No.: 21.027 Federal Grantor: United States Department of the Treasury Passed-through: N/A Compliance Requirements: Procurement, Suspension and Debarment Auditor Recommendation: We recommend the City modify a...

FINDING 2022-001 Program: COVID-19: Coronavirus State and Local Fiscal Recovery Funds CFDA No.: 21.027 Federal Grantor: United States Department of the Treasury Passed-through: N/A Compliance Requirements: Procurement, Suspension and Debarment Auditor Recommendation: We recommend the City modify and strengthen its policies and procedures to ensure that the required Uniform Guidance standards are addressed. Views of Management/Responsible Officials and Corrective Action: The City concurs with the auditor?s recommendation and will modify and strengthen its policies and procedures to ensure that the required Uniform Guidance standards are addressed. The City has never had a finding in its Single Audit before and was not aware that the procurement standards identified in Title 2 of the Code of Federal Regulations (CFR), specifically 2 CFR sections 200.317 through 200.326, had to be included in the City?s procurement policy. Being that this was the first time the City received the ARPA funding and was subject to this requirement, this deficiency came up. The City will review and bring its current policy up to date. The City also made an effort to comply when a deficiency was known. In August 2022, the City established its Debarment and Suspension policy. With this policy in place, the City will review its current process to ensure that going forward, verifications for debarment and suspension are performed for contractors prior to entering into transactions with them. Name of Responsible Person: Kim Sao, Finance Director Implementation Date: 6/30/2023

View Audit 47393

Finding 48423 (2022-001)

Significant Deficiency 2022

Local Area Workforce Development Mayaguez-Las Marias

PR

Matching / Level of Effort / Earmarking

March 16, 2023 Cognizant or Oversight Agency for Audit: Local Area of Workforce Development Mayaguez-Las Marias respectfully submits the following corrective action plan for the year ende...

March 16, 2023 Cognizant or Oversight Agency for Audit: Local Area of Workforce Development Mayaguez-Las Marias respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Ortiz, Rivera, Rivera & Co.LLC, Suite 152, PO Box 70250, San Juan, Puerto Rico 00936-7250. Audit period: Fiscal year ended June 30, 2022. The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - FEDERAL AWARD PROGRAM AUDITS, DEPARTMENT OF LABOR Finding 2021-001: WIOA Cluster-WIOA Adult Program-CFDA No 17.258, WIOA Youth Activities-CFDA 17.259, Dislocated Worker Formula Grant-CFDA 17.278 Reportable Condition: See Condition 2022-001 Recommendation Our Audit Firm recommended the Local Area the monitoring of the earmaking for Younth Program in a quaterly basis to ensure that at the end of the two years meet the requirements. Action Taken We acknwledge the recommendations of the Audit Firm, however, we wish to indicate that during the past year we have been taking preventive measures, such as holding periodic meetings between the concerned departments, n order to achive the goals in all programs, particulary the out-of-school youth program. Form now on we will be more rigoruos in these measures, in order to fully comply with this requirement. IF the Cognizant or Oversigth Agency for Auditt has questions regarding this pllan, please call at (787) 834-8010 ext 2403.

View Audit 46113

Finding 48421 (2022-001)

Material Weakness 2022

Horizon Science Academy of Cleveland

OH

Matching / Level of Effort / Earmarking Subrecipient Monitoring

Finding Number: 2022-001 Planned Corrective Action: See Below Anticipated Completion Date: 03/17/2023 Responsible Contact Person: Ramazan Celep, Treasurer The District is aware of the requirement in Federal program legislation to ensure inclusion of the prevailing w...

Finding Number: 2022-001 Planned Corrective Action: See Below Anticipated Completion Date: 03/17/2023 Responsible Contact Person: Ramazan Celep, Treasurer The District is aware of the requirement in Federal program legislation to ensure inclusion of the prevailing wage rate provision in Agreements, as well as to obtain certified payroll reports to verify prevailing wages were paid. In the future, the District will work more closely with the contractor to ensure proper language is included in the bid documents and the contracts to ensure the District is in compliance with applicable federal regulations.

View Audit 46104

Finding 48419 (2022-001)

Material Weakness 2022

Alive, Inc.

MO

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Corrective Action Plan Contact Name: Maggie Menefee Corrective Action: ALIVE is seeking an individual with appropriate nonprofit and federal award experience to provide additional oversight Expected Completion Date: December 31, 2022.

View Audit 53779 Questioned Costs: $1

Finding 48416 (2022-002)

Significant Deficiency 2022

Milwaukee School of Engineering

WI

Reporting Internal Control / Segregation of Duties

Condition: The University could not provide documentation to demonstrate the controls over Higher Education Emergency Relief Fund (HEERF) reporting were occurring timely. Corrective Action Plan Corrective Action Planned: The University has reevaluated procedures to ensure that all reports require...

Condition: The University could not provide documentation to demonstrate the controls over Higher Education Emergency Relief Fund (HEERF) reporting were occurring timely. Corrective Action Plan Corrective Action Planned: The University has reevaluated procedures to ensure that all reports required under Uniform Guidance are reviewed, approved, documented, and retained in a timely manner. Name(s) of Contact Person(s) Responsible for Corrective Action: Thomas Schwanebeck, Associate VP of Finance, Alyssa Tessmer, Director of Financial Aid and Paul Matson, CFO & VP of Finance Anticipated Completion Date: None needed as this program and requirements no longer are present at June 30, 2022.

View Audit 53778

Finding 48412 (2022-001)

Significant Deficiency 2022

Milwaukee School of Engineering

WI

Student Financial Aid Matching / Level of Effort / Earmarking

Condition The change in student status for 3 of 25 students tested was not reported to the National Student Loan Data System (NSLDS) timely when the students graduated after the end of the spring term. The University subsequently corrected the 3 student?s status dates in NSLDS. Additionally, manage...

Condition The change in student status for 3 of 25 students tested was not reported to the National Student Loan Data System (NSLDS) timely when the students graduated after the end of the spring term. The University subsequently corrected the 3 student?s status dates in NSLDS. Additionally, management investigated further and identified a total of 255 students who were not reported timely. The University subsequently correct the students' status. Corrective Action Plan Corrective Action Planned: Situation: Incomplete files were sent to the Federal Clearinghouse. The degree transmittal files were incomplete due to an update to the MSOE operating and financial system, Jenzabar, in June that resulted in a loss of scripting that is used to create the file. Due to this loss of scripting, the file did not include names of graduates whose degree was conferred after the upgrade date. Remediation: MSOE IT recreated the scripting, ran a catch-up file, and submitted the file to the Clearinghouse. Ongoing Prevention: MSOE IT sends a copy of the file every week to the Registrar?s Office, who spot checks and samples the file to provide assurance of its completeness. Name(s) of Contact Person(s) Responsible for Corrective Action: Amy Liebl, Student Data Analyst, Registrar?s Office; Michael Timm, Applications Systems Analyst, Information Technology Anticipated Completion Date: September, 2022

View Audit 53778

Finding 48408 (2022-001)

Material Weakness 2022

Castle Rock School District No. 401

WA

Procurement, Suspension & Debarment School Nutrition Programs Subrecipient Monitoring

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal procurement requirements. Name, address, and telephone of District contact person: Shelby Garrett 600 Huntington Avenue S. Castle Rock WA 98611 (360) 501-2940 Corre...

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal procurement requirements. Name, address, and telephone of District contact person: Shelby Garrett 600 Huntington Avenue S. Castle Rock WA 98611 (360) 501-2940 Corrective action the auditee plans to take in response to the finding: Once the district was notified of the noncompliance regarding Child Nutrition federal procurement requirements, an interlocal agreement was immediately put in place with Longview School District for our small purchases of $150,000 or below. The agreement was approved by the Castle Rock School Board at the March 8, 2023 board meeting and approved by the Longview School District School Board on March 17, 2023. For our purchases above $150,000, the district requested to be a member of the Puget Sound Joint Purchasing Cooperative on March 6, 2023 and the membership was approved by the PSJPC Board on March 12, 2023. PSJPC provided the district with an interlocal agreement and the agreement was approved by the Castle Rock School Board at the March 22, 2023 board meeting. Anticipated date to complete the corrective action: 3/22/2023

View Audit 53371

Finding 48407 (2022-002)

Material Weakness 2022

City of Anderson

SC

Procurement, Suspension & Debarment

Section III ? Federal Award Findings and Questioned Costs FINDING: 2022-002 CONTACT PERSON: Margot Martin, Chief Financial Officer, mmartin@cityofandersonsc.com CORRECTIVE ACTION: The new, experienced manager has implemented procedures to ensure that files are properly maintained for procurement h...

Section III ? Federal Award Findings and Questioned Costs FINDING: 2022-002 CONTACT PERSON: Margot Martin, Chief Financial Officer, mmartin@cityofandersonsc.com CORRECTIVE ACTION: The new, experienced manager has implemented procedures to ensure that files are properly maintained for procurement history. PROPOSED COMPLETION DATE: June 30, 2023

View Audit 52644

Finding 48406 (2022-008)

Significant Deficiency 2022

Alexandria Community School Corporation

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303

2022-008 COVID-19 Education Stabilization Fund Recommendation: School Corporation management should establish a system of internal control to ensure compliance. Training over proper internal control development and implementation may be beneficial. Explanation of disagreement with audit fin...

2022-008 COVID-19 Education Stabilization Fund Recommendation: School Corporation management should establish a system of internal control to ensure compliance. Training over proper internal control development and implementation may be beneficial. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The school corporation will implement a review process to ensure reports are reviewed before submission. Name of the contact person responsible for corrective action: Cheryl Harvey, Business Manager Planned completion date for corrective action plan: Begin immediately

View Audit 52597

Finding 48401 (2022-004)

Significant Deficiency 2022

Alexandria Community School Corporation

IN

Internal Control / Segregation of Duties Eligibility Significant Deficiency § 200.303

2022-004 Title I Grants to Educational Agencies Recommendation: School Corporation management should implement procedures and controls to ensure the required Title I templates are used and properly reviewed and approved. Explanation of disagreement with audit finding: There is no disagreeme...

2022-004 Title I Grants to Educational Agencies Recommendation: School Corporation management should implement procedures and controls to ensure the required Title I templates are used and properly reviewed and approved. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The school corporation will review the homelessness provisions of Title I and ensure documentation is retained to support the allocation. Name of the contact person responsible for corrective action: Cheryl Harvey, Business Manager Planned completion date for corrective action plan: Begin immediately

View Audit 52597

Finding 48395 (2022-002)

Significant Deficiency 2022

Dayton Performing Arts Alliance

OH

Procurement, Suspension & Debarment

The Dayton Performing Arts Alliance primarily hires artists to present performances in the areas of Ballet, Opera, and Orchestral music. Wages and benefits, guest artist fees, stagehands, and venue hall rental account for 80% of total expenses. No formal procurement policy exists for other expenditu...

The Dayton Performing Arts Alliance primarily hires artists to present performances in the areas of Ballet, Opera, and Orchestral music. Wages and benefits, guest artist fees, stagehands, and venue hall rental account for 80% of total expenses. No formal procurement policy exists for other expenditures. Management agrees that if federal funding is expected in the future, that a formal procurement policy that follows Uniform Guidance requirements will be implemented.

View Audit 50798

Finding 48394 (2022-001)

Significant Deficiency 2022

Dayton Performing Arts Alliance

OH

Internal Control / Segregation of Duties

The Dayton Performing Arts Alliance has two employees responsible for the cash receipts cycle: one for the financial software and one for the donor database. The two systems are reconciled monthly. Internal controls and policies will be strengthened by adding a third employee to independently open m...

The Dayton Performing Arts Alliance has two employees responsible for the cash receipts cycle: one for the financial software and one for the donor database. The two systems are reconciled monthly. Internal controls and policies will be strengthened by adding a third employee to independently open mail, create deposit slip, and take deposit to the bank.

View Audit 50798

Finding 48393 (2022-001)

Significant Deficiency 2022

Cunningham Children's Home of Urbana, Il

IL

Reporting Cash Management Significant Deficiency

Trackers have been created to updated as expenses have been occurred to tie back to quarterly reports submitted. Quarterly reports and support will be reviewed by someone other than the preparer as well for assurance that figures are represented appropriately.

View Audit 50794

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