Corrective Action Plans

Finding 48183 (2022-001)

Material Weakness 2022

OH

Matching / Level of Effort / Earmarking Subrecipient Monitoring

Finding Number: 2022-001 Planned Corrective Action: See Below Anticipated Completion Date: 01/05/2023 Responsible Contact Person: Brian Haines, Treasurer The District has implemented the following Action Plan for Correction: 1. The Treasurer will ensure that all agreements intended to be source...

Finding Number: 2022-001 Planned Corrective Action: See Below Anticipated Completion Date: 01/05/2023 Responsible Contact Person: Brian Haines, Treasurer The District has implemented the following Action Plan for Correction: 1. The Treasurer will ensure that all agreements intended to be sourced through Federal Funds will contain prevailing wage rate provisions prior to signing any such agreements. 2. The Treasurer will ensure that invoices from contractors contain the necessary prevailing wage certified payroll reports prior to approving such invoices for payment from Federal Funds. 3. The Treasurer will educate all responsible parties (Accounts Payable, Superintendent) in the District regarding prevailing wage documentation to ensure appropriate documentation is obtained prior to payment to the contractors and prior to requesting Federal Funds.

View Audit 51847

Finding 48181 (2022-004)

Significant Deficiency 2022

Summit Academy Oic

MN

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

2021-004 COVID-19 HEERF Student Aid Portion and COVID-19 HEERF Institutional Portion Recommendation: We recommend the Organization establish a system to track due dates of reports to ensure timely submission and retain documents to support the submission and accuracy of the reports. Explanation of d...

2021-004 COVID-19 HEERF Student Aid Portion and COVID-19 HEERF Institutional Portion Recommendation: We recommend the Organization establish a system to track due dates of reports to ensure timely submission and retain documents to support the submission and accuracy of the reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: I do not disagree with this finding, however it is important to clarify that this is not a repeat finding from 2021, but rather, this is the exact same incident of the 2021 finding. The 2021 audit was not conducted until February 2022 which happens to also fall into our FY2022. As a result, this finding was corrected immediately following the FY21 discovery and the corrective action was put into place at that time and remains in place and effective. That corrective action was and is as follows: Summit did and continues to have the due dates for the various reporting deadlines, and we did meet those deadlines, however the issue remains that once our reports were updated to the website as required, there exists no audit log of the dates of the changes. As a solution to this issue, we have created a due date log that will be updated with the change date and the log will be signed by the originator of the report as well as the overseer of the website. This signed log will be preserved for review. Names of the contact persons responsible for corrective action: Reports will continue to be filed by the CFO (Marc Carrier) and the Digital Marketing Specialist (Rachel Prost) will be responsible for the website update. This was implemented March 31,2022 and remains in place.

View Audit 51844

Finding 48176 (2022-003)

Significant Deficiency 2022

Summit Academy Oic

MN

Reporting Significant Deficiency Internal Control / Segregation of Duties

2022-003 COD Reporting Recommendation: We recommend the Academy evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit fin...

2022-003 COD Reporting Recommendation: We recommend the Academy evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: FA staff will research and receive more training on how to audit dates between our internal records system (CNS) and COD, and if adjustments are needed, how to correctly apply adjustments to disbursement dates. When disbursing Pell, FA staff will check through the expected dates (disbursement dates) in our system before exporting the Pell request to COD. In the event dates need adjusting after Pell has be received, the dates will be updated in CNS (Summit?s records system) prior to applying. The dates will also be checked, and if necessary, updated on COD to ensure they match, and both systems reflect the accurate disbursement date. Note: Due to late notification of 2020-2021 Audit Findings, we were unaware of deficiencies in our process, therefore; did not begin corrective action until near the end of 2021-2022 AY. Name of the contact person responsible for corrective action: Jennifer Haavisto Planned completion date for corrective action plan: 3/15/2023

View Audit 51844

Finding 48175 (2022-002)

Significant Deficiency 2022

Summit Academy Oic

MN

Student Financial Aid Reporting Significant Deficiency

2022-002 NSLDS Reporting Recommendation: We recommend the Organization reevaluate its procedure and review polies surrounding reporting status changes to NSLDS to ensure timely reporting as well as put a process in place to ensure the enrollment effective date reported to NSLDS is aligning with the ...

2022-002 NSLDS Reporting Recommendation: We recommend the Organization reevaluate its procedure and review polies surrounding reporting status changes to NSLDS to ensure timely reporting as well as put a process in place to ensure the enrollment effective date reported to NSLDS is aligning with the organizations last date of attendance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Financial Aid staff will utilize the most recent NSLDS Enrollment Reporting Guide, and the corresponding NSLDS Enrollment Reporting Guide Appendices in order to evaluate current procedures and improve upon where necessary in order to be in compliance. The guide and appendices will also be shared with the Registrar?s office for review. The Registrar?s Office and Financial Aid Office will work together to ensure both departments? tasks and processing concerning NSLDS enrollment reporting are done so in a timely manner. The data provided to Financial Aid staff will be reviewed uploaded to NSLDS within one week of receiving it from the Registrar to make certain the reporting is accurate and falling within the required timeframes. The Financial Aid staff and Registrar will revamp current reporting process to reduce risk on incorrect data being reported as well as to ensure all the correct data is being compiled and reviewed prior to reporting. Note: Due to late notification of 2020-2021 Audit Findings, we were unaware of deficiencies in our process, therefore; did not begin corrective action until near the end of 2021-2022 AY. Name of the contact person responsible for corrective action: Jennifer Haavisto Planned completion date for corrective action plan: 3/15/2023

View Audit 51844

Finding 48174 (2022-001)

None 2022

Hancock County Homes Foundation

ME

Procurement, Suspension & Debarment

2022-001: Management will establish more oversight on the replacement reserve account withdrawals prior to approaval from Rural Development.

View Audit 51843

Finding 48173 (2022-001)

Significant Deficiency 2022

Oklahoma Public School Resource Center INC

OK

Subrecipient Monitoring Reporting Significant Deficiency

OPSRC is now registered on the FSRS reporting system and staff are working with the federal Education Program Specialist to schedule report training and to clarify how to file reports. A policy and procedure will be approved by the OPSRC board of directors and adopted that ensures timely review of ...

OPSRC is now registered on the FSRS reporting system and staff are working with the federal Education Program Specialist to schedule report training and to clarify how to file reports. A policy and procedure will be approved by the OPSRC board of directors and adopted that ensures timely review of subrecipient reporting under the Federal Funding Accountability and Transparency Act. We anticipate the corrective action to be accomplished by May 2023. Eric Doss, Director, Quality Charter Schools and Pat McKinstry, Deputy Director will be responsible for ensuring compliance.

View Audit 51839

Finding 48172 (2022-001)

Material Weakness 2022

Paradise Haven Homes, Ltd. 071-Eh537

IL

Questioned Costs HUD Housing Programs Reporting

CORRECTIVE ACTION PLAN Year Ended July 31, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2022-001: Section 8 Housing Assistance Payments, CFDA 14.195 Recommendation: Management should arrange to transfer the amount due to the residual receipts account as soon as possible. Corrective Actio...

CORRECTIVE ACTION PLAN Year Ended July 31, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2022-001: Section 8 Housing Assistance Payments, CFDA 14.195 Recommendation: Management should arrange to transfer the amount due to the residual receipts account as soon as possible. Corrective Actions Taken: Management has acknowledged the finding and promised to transfer the amount due to the residual receipts account as soon as possible. Contact: Greg Miller, Management Agent Anticipated Completion Date: June 30, 2023

View Audit 50664 Questioned Costs: $1

Finding 48162 (2022-001)

Significant Deficiency 2022

Rock Hill School District 3

SC

Allowable Costs / Cost Principles Reporting

Finding: 2022-001 Contact Person: Terri Smith, Assistant Superintendent of Business Services, trsmith@rhmail.org Corrective Action: The District has implemented procedures to ensure that semi-annual certifications, monthly personnel activity reports, or similar supporting ...

Finding: 2022-001 Contact Person: Terri Smith, Assistant Superintendent of Business Services, trsmith@rhmail.org Corrective Action: The District has implemented procedures to ensure that semi-annual certifications, monthly personnel activity reports, or similar supporting documentation are prepared for those employees who work on a single or multiple federal awards or cost objectives. Proposed Completion Date: June 30, 2023

View Audit 50428

Finding 48159 (2022-001)

Material Weakness 2022

Mineral Point Unified School District

WI

Internal Control / Segregation of Duties

Finding #2022-001 ? Limited Segregation of Duties (Prior Year Finding #2021-001) Condition: The available office staff precludes a proper segregation of duties in the following control areas: payroll, cash receipts, and cash disbursements. Effect: Because of the lack of segregation of duties, errors...

Finding #2022-001 ? Limited Segregation of Duties (Prior Year Finding #2021-001) Condition: The available office staff precludes a proper segregation of duties in the following control areas: payroll, cash receipts, and cash disbursements. Effect: Because of the lack of segregation of duties, errors or irregularities could occur and not be detected on a timely basis. Cause: Due to the small size of the District there is only one person in the bookkeeping department, who records all transactions and performs reconciliations. Criteria: Checks and balances should be in place to allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct any misstatements on a timely basis. Recommendation: Procedures should be implemented segregating duties among different employees. Management should continue to maintain a working knowledge of matters relating to the District?s operations. Response: We agree with this finding but due to the size of our District and financial constraints do not believe it is cost effective to increase the office staff in an attempt to bring about a more effective segregation of duties. The Board of Education and Administration personnel review monthly treasurer reports, and approve disbursements monthly. Any concerns or questions are addressed throughout the year. Management will review various accounting functions periodically. Contact Person: Mitch Wainwright Anticipated Completion: Not Applicable

View Audit 47667

Finding 48158 (2022-003)

Material Weakness 2022

Pleasant Hill Cusd 3

IL

Internal Control / Segregation of Duties

FINDINGS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT Material Weakness U.S. DEPARTMENT OF EDUCATION ? Education Stabilization Fund Under the Coronavirus Aid, Relief and Economic Security Act ? CFDA No. 84.425D Finding No.: 2022-003 Condition: The District?s accounting function is controlled by a limit...

FINDINGS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT Material Weakness U.S. DEPARTMENT OF EDUCATION ? Education Stabilization Fund Under the Coronavirus Aid, Relief and Economic Security Act ? CFDA No. 84.425D Finding No.: 2022-003 Condition: The District?s accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Recommendation: The District should segregate duties where possible. The Board should be aware of this problem and closely review and approve all financial related information. Action Taken: The District concurs with the recommendation. The District has reviewed and continues to review its financial policies and procedures to better segregate duties where possible. The Superintendent continually reminds the Board of their responsibility in regards to reviewing and approving financial items and asking questions. It is not cost feasible to hire additional personnel. Anticipated Date of Completion: Ongoing

View Audit 47666

Finding 48156 (2022-002)

Significant Deficiency 2022

City of Alcoa Tennessee

TN

Internal Control / Segregation of Duties

We concur with the finding and recommendation. Management will corroborate timesheets with supervisory approval and clerical review for accuracy.

View Audit 41941

Finding 48149 (2022-002)

Significant Deficiency 2022

Benton Ccsd #47

IL

Internal Control / Segregation of Duties

No current plan of action.

View Audit 41706

Finding 48148 (2022-001)

Significant Deficiency 2022

Benton Ccsd #47

IL

Reporting Internal Control / Segregation of Duties

No current plan of action.

View Audit 41706

Finding 48131 (2022-001)

Material Weakness 2022

Los Angeles County Museum of Natural History Foundation

CA

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.430

In response to Finding #2022-001, the Foundation will implement two additional mitigating efforts into the existing processes and procedures to address the conditions in this finding. (1) A Missed Approval report will be generated from the payroll system to identify which hourly employee timecards h...

In response to Finding #2022-001, the Foundation will implement two additional mitigating efforts into the existing processes and procedures to address the conditions in this finding. (1) A Missed Approval report will be generated from the payroll system to identify which hourly employee timecards have not been approved after each pay period. Supervisors will be required to provide approvals on timecards of hourly employees identified in this step. (2) The Foundation will develop a time allocation form to document an after-the-fact review of any budgeted payroll costs allocated to awards to ensure they are reflective of actual time incurred. Such time allocation forms will be required on at least a quarterly basis. These steps will be in place by December 31, 2022. Implementation will be overseen and ensured by Dr. Luis Chiappe, Senior Vice President, Research & Collections, 213-763-3361.

View Audit 46323

Finding 48130 (2022-002)

Material Weakness 2022

Faculty Physicians and Surgeons of Llusm

CA

Internal Control / Segregation of Duties Period of Performance Reporting

Finding 2022-002 Please see management?s action plan below in response to EY?s Federal Award Finding and Questions Costs, 2022-002 ? ?Per discussion with management, the Company has processes and internal controls in place to ensure the lost revenue calculation submitted for PRF was complete and acc...

Finding 2022-002 Please see management?s action plan below in response to EY?s Federal Award Finding and Questions Costs, 2022-002 ? ?Per discussion with management, the Company has processes and internal controls in place to ensure the lost revenue calculation submitted for PRF was complete and accurate and complied with the terms and conditions as reported in the HRSA Portal filings. However, management did not retain documentation evidencing the performance of these controls.? Management?s Response and Action Plan: Management has had in place internal controls to ensure that the calculation of lost revenues is correct and accurate. Management recognizes the need to document internal controls over lost revenue for PRF funds. Management will ensure that documentation for compliance with internal controls is maintained to substantiate lost revenue related to PRF funds. Responsible party: Jordan Urban, AVP Finance, FP&S Expected Completion Date: December 31, 2022 with Period 4 portal submission

View Audit 45744

Finding 48129 (2022-001)

Material Weakness 2022

Faculty Physicians and Surgeons of Llusm

CA

Internal Control / Segregation of Duties Period of Performance Reporting

Finding 2022-001 Please see management?s action plan below in response to EY?s Federal Award Finding and Questions Costs, 2022-001 ? ?During our testing over the PRF program, we observed that management did not retain evidence of controls surrounding the terms and conditions of the award and the cal...

Finding 2022-001 Please see management?s action plan below in response to EY?s Federal Award Finding and Questions Costs, 2022-001 ? ?During our testing over the PRF program, we observed that management did not retain evidence of controls surrounding the terms and conditions of the award and the calculation of expenses attributable to Coronavirus reported during July 1, 2021 to June 30, 2022?. Management?s Response and Action Plan: Management has had in place internal controls to ensure that the calculation of expenses attributable to Coronavirus is correct and accurate. Management recognizes the need to document internal controls over terms and conditions and expenses attributable to Coronavirus. Management will ensure that documentation for compliance with internal controls is maintained to substantiate review of terms and conditions and expenses attributable to Coronavirus. Responsible party: Dessy Chi, Director of Finance-LLUHC, FP&S Expected Completion Date: December 31, 2022 with Period 4 portal submission

View Audit 45744

Finding 48126 (2022-001)

Material Weakness 2022

Crossroads Rehabilitation Center, Inc.

IN

Reporting § 200.508 § 200.510

CORRECTIVE ACTION PLAN February 3, 2023 Crossroads Rehabilitation Center, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Greenwalt CPAs 5432 West Vermont Street Indianapolis, IN 46224 Audit Peri...

CORRECTIVE ACTION PLAN February 3, 2023 Crossroads Rehabilitation Center, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Greenwalt CPAs 5432 West Vermont Street Indianapolis, IN 46224 Audit Period: Year ending 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. MATERIAL WEAKNESS Finding 2022-001 Criteria: According to 2 CFR 200.508(a), the auditee must prepare appropriate financial statements, including the schedule of expenditures of Federal awards (SEFA) in accordance with 2 CFR 200.510. As instructed in the OMB Compliance Supplement, Provider Relief Funds (PRF) should be reported on the SEFA based on upon the PRF report that is required to be submitted to the HRSA reporting portal. For example, PRF funds received in period 2 (July 1, 2020, to December 31, 2020) should be reported on the SEFA for the fiscal year ends of December 31, 2021 through December 31, 2022. Condition: Federal awards totaling $332,841, including Provider Relief Funds received in period 2 of $178,159, were excluded from the SEFA. Cause: Crossroads had significant turnover within the accounting department and the new personnel had not been aware of the PRF funds received in a prior fiscal year. In addition, there was no overlap in the CFO position to provide for a smooth transition. Effect: An audit adjustment was made to report the three awards on the SEFA totaling $332,841. Recommendation: We recommend that Crossroads retain documentation regarding the information used to prepare the SEFA, along with notes for future years to assist with future personnel transitions. Planned Corrective Action: Crossroads will update policies, procedures and document retention plans to ensure that data is easily accessible. Instructions for completion of all audit related reports will be maintained and available to all finance personnel. Finding 2022-002 Criteria: Accounting reconciliations and supporting documentation should agree to the general ledger and be prepared and reviewed timely. Condition: Investment reconciliations, bad debt analysis and contributions receivable reconciliations had not been performed until requested during the audit. In addition, accounts receivable aging reports and depreciation reports did not agree to the general ledger. Cause: There was significant turnover within the accounting department during the year, including the Financial Accounting Manager and CFO positions. In addition, there was no overlap within the CFO position to provide for a smooth transition. This was the first-year end closing for both individuals in those positions. Effect: Audit adjustments were made resulting in a decrease of assets of approximately $4,700,000, a decrease in liabilities of approximately $400,000, and a decrease in net assets of approximately $4,300,000. Recommendation: We recommend that Crossroads create a schedule of all year-end reconciliations that need to be performed to ensure that required reconciliations are performed and reviewed timely. Planned Corrective Action: The lack of documentation and training of the Financial Accounting Manager for year-end closing processes prior to the former CFO?s departure left a significant knowledge gap. This also hindered the ability of the current CFO, who joined the organization 2 months prior to year-end, to be able to provide the required information or perform the necessary reconciliations. Going forward, all processes for month-end and year-end will be documented and followed. Accounts will be reconciled and reviewed on a monthly/quarterly/yearly basis as determined by the materiality of the account. If there are any questions regarding this plan, please contact Techia Brewer, CFO, at tbrewer@eastersealscrossroads.org.

View Audit 44357

Finding 48125 (2022-002)

None 2022

Honor Ehg INC

NY

Special Tests & Provisions HUD Housing Programs

2022-002 Special Test and Provisions. A program policy and procedures has been put into lace to ensure that tenant rents do not exceed Fair Market Renal Rates. included with the addition of the policy, the number of bedrooms in each unit is now documented on the monthly lease chart. Before securing ...

2022-002 Special Test and Provisions. A program policy and procedures has been put into lace to ensure that tenant rents do not exceed Fair Market Renal Rates. included with the addition of the policy, the number of bedrooms in each unit is now documented on the monthly lease chart. Before securing a new lease for a tenant, the Fair Market Rental Rate is reviewed based upon the annual publicized limits. Documentation of this review will be maintain in the clients housing program records. copy of this review will be attached to the initial rent an security deposit check request.

View Audit 38718

Finding 48124 (2022-001)

Significant Deficiency 2022

Honor Ehg INC

NY

HUD Housing Programs

2022-001 Rent Reasonableness Controls: A program policy and procedure has been put into place to conduct a Rent Reasonableness Certification prior to signing a lease that utilizes COC funds. This documentation is submitted to the CFO for review when presented with a new lease to sign. The initial Re...

2022-001 Rent Reasonableness Controls: A program policy and procedure has been put into place to conduct a Rent Reasonableness Certification prior to signing a lease that utilizes COC funds. This documentation is submitted to the CFO for review when presented with a new lease to sign. The initial Rent Reasonableness Citification will be maintained in the client's housing records. All current tenants will have a Rent Reasonableness Cortication Conducted annually and maintained in the client's housing program record.

View Audit 38718

Finding 48123 (2022-003)

Material Weakness 2022

City of Goshen

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303

FINDING 2022-003: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds ? Internal Controls Contact Person Responsible for Corrective Action: Clerk-Treasurer Richard Aguirre Contact Phone Number: (574) 533-8623 Views of Responsible Official: We concur with the finding. Description of Correcti...

FINDING 2022-003: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds ? Internal Controls Contact Person Responsible for Corrective Action: Clerk-Treasurer Richard Aguirre Contact Phone Number: (574) 533-8623 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: To enhance internal controls, the City of Goshen Clerk-Treasurer?s Office has identified and segregated duties related to the preparation of the Schedule of Federal Awards (SEFA). Using the checklist from the SBOA as a reference, an internal checklist has been created to use for annual review of the policies and procedures. For this year in particular, a revisiting of the policies and procedures is necessary to address and clarify segregation of duties, both for internal and external purposes. The design, including segregation of duties, exists between the Clerk-Treasurer, Deputy Clerk-Treasurer, and the Grants Manager. However, the reporting procedures can be improved, specifically in how implementation generates verifiable proof and documentation. What is cited below is more of a ?retroactive finding? from 2021, since SBOA did not audit these funds previously. There also had been a series of difficulties with the Treasury portal; by the time the system was corrected, the reports were submitted. Regarding the procedures, the City of Goshen undertook data entry, review, and submission using three different individuals, and there is evidence of this review that has not been acknowledged by the SBOA. The review and oversight process, however, is being improved in light of this new finding. The revision of policies will more effectively articulate the steps that effect internal control and ensure consistent implementation. To ensure the accuracy of Project and Expenditure Reports prior to submission to the U.S. Department of Treasury, the preparer will email the reviewer when a report is ready for review. The reviewer will respond to the email when the information is reviewed and include any errors noted that need to be corrected. This email correspondence will be kept and provided to state auditors. The City also will maintain an approval sheet indicating that the review of the report has been completed and the reviewer will sign and date the approval sheet and note any errors found during the review. Anticipated Completion Date: This process should be reviewed and ready by the next SEFA preparation, in January 2024. ? Completed and submitted to the State Board of Accounts, Aug. 29, 2023

View Audit 41399

Finding 48122 (2022-002)

Material Weakness 2022

City of Goshen

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

FINDING 2022-002: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds ? Suspension and Debarment Contact Person Responsible for Corrective Action: Clerk-Treasurer Richard Aguirre Contact Phone Number: (574) 533-8623 Views of Responsible Official: We concur with the finding. Description of C...

FINDING 2022-002: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds ? Suspension and Debarment Contact Person Responsible for Corrective Action: Clerk-Treasurer Richard Aguirre Contact Phone Number: (574) 533-8623 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The City of Goshen responds that this finding is an outlier to the otherwise effective system of internal controls already in place. The former Mayor proposed the expenditures in question during a state, national and global emergency pandemic and in direct consultation with at least three other anchor institutions of healthcare. However, the City did not formally determine the status of suspension, debarment or exclusion because of the extraordinary circumstances facing Goshen and a lack of knowledge of this requirement. It?s important to recognize that Goshen was in the midst of a state and national emergency and was seeking to safeguard health, and because the normal channels for procuring essential medical equipment were extraordinary and under duress, human error occurred when City staff members acted quickly in response to the drastic shortage of COVID-19 test kits. The other transaction involved a long-time vendor for the City of Goshen that has not been suspended, debarred or otherwise excluded. With every other transaction, the City secured legal agreements, which is part of its City?s normal policies and procedures. It is important to acknowledge that the City of Goshen has policies in place to ensure suspension and debarment clauses are included and certified through signed, fully executed legal agreements. The City is now fully aware that the use of email and confirmation from vendors regarding certification of non-suspension and non-debarment is sufficient, and staff will use this verification procedure in the future. If the City has any additional need to verify that a vendor has not been suspended, debarred or otherwise excluded, staff members also will check SAM.gov?s exclusionary lists and save a screenshot of that verification to share with state auditors. The City of Goshen will continue to rely on suspension and debarment clauses in legal agreements and contracts, and the steps outlined above will serve as the remainder of the corrective action. Again, these two transactions were exceptions to the City?s improved internal control procedures. Anticipated Completion Date: The City of Goshen?s elected officials and their immediate staff will be reminded of these verification procedures, either by email or print, or both. Department heads will be reminded of this during the next review of procurement policies or staff handbook, which is normally an annual process.

View Audit 41399

Finding 48120 (2022-001)

None 2022

New Bern Voa Elderly Housing INC (the Meadows)

VA

Reporting

Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The replacement reserve deficiency will be funded in the amount of $231. Management will ensure th...

Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The replacement reserve deficiency will be funded in the amount of $231. Management will ensure that the replacement reserve deposits are made on a timely basis in the future. Completion Date: September 9, 2022

View Audit 53971

Finding 48116 (2022-001)

Significant Deficiency 2022

Barrow County Board of Education

GA

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.403 § 200.404

Corrective Action Plan - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS FA 2022-001 Improve Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principles Procurement and Suspension and Debarment I...

Corrective Action Plan - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS FA 2022-001 Improve Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principles Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.4250 - Elementary and Secondary School Emergency Relief Fund COVID-19 - 84.425U - American Rescue Plan Elementary And Secondary School Emergency Relief Fund Federal Award Number: S425D200012 (Year: 2020), S425D210012 (Year: 2021) S45U210012 (Year: 2021) Questioned Costs: $358,390 Repeat of Prior Year Finding: None Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over expenditures as it relates to the Elementary and Secondary School Emergency Relief Fund program. Corrective Action Plans: We acknowledge this finding, however the School District relied on the advance, written approval of Georgia Department of Education Federal Programs staff that our request was a proper use of federal funds and that we had all the documentation needed for this cost to be allowable. It was pointed out to us during the audit that the contract with the custodial staff did not have the language needed to cover the bonus to our custodial contract staff in the view of the Department of Audits. The Department took this position even though both parties agreed to these payments, the Board of Education voted to approve this expenditure, the agreement was documented and the Board of Education General Counsel concluded this was permissible under the Contract. In order to accommodate the Department?s concerns, the School District will monitor contracts to ensure that all expenditures are compliant with the School District?s purchasing policies and procedures as well as compliance requirements for the ESSER program. Estimated Completion Date: May 2023 Contact Person: Jennifer Houston Telephone: 770-867-4527 Email: Jennifer.houston@barrow.k12.ga.us

View Audit 54405 Questioned Costs: $1

Finding 48113 (2022-006)

Significant Deficiency 2022

Town of Enfield, Connecticut

CT

Procurement, Suspension & Debarment § 200.318 § 200.326

Finding 2022-006 Eligibility Significant Deficiency ? Internal Control over Compliance Other Matters (Noncompliance) Description of Finding The student files were not reviewed separate from preparer to determine eligibility. Statement of Concurrence or NonConcurrence Management agrees with this ...

Finding 2022-006 Eligibility Significant Deficiency ? Internal Control over Compliance Other Matters (Noncompliance) Description of Finding The student files were not reviewed separate from preparer to determine eligibility. Statement of Concurrence or NonConcurrence Management agrees with this finding. Corrective Action The Town is in process of developing a formal policy. Name of Contact Person John Wilcox Projected Completion Date June 30, 2023

View Audit 53687

Finding 48112 (2022-005)

Significant Deficiency 2022

Town of Enfield, Connecticut

CT

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Significant Deficiency § 200.318 § 200.326

Finding 2022-005 Reporting Significant Deficiency ? Internal Control over Compliance Other Matters (Noncompliance) Description of Finding The Town's Program Status Reports were not reviewed separate from preparer prior to submission. Statement of Concurrence or NonConcurrence Management agrees wi...

Finding 2022-005 Reporting Significant Deficiency ? Internal Control over Compliance Other Matters (Noncompliance) Description of Finding The Town's Program Status Reports were not reviewed separate from preparer prior to submission. Statement of Concurrence or NonConcurrence Management agrees with this finding. Corrective Action The Town is in process of developing a formal policy. Name of Contact Person John Wilcox Projected Completion Date June 30, 2023

View Audit 53687

Corrective Action Plans

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