Corrective Action Plans

Finding 20810 (2022-002)

Material Weakness 2022

WA

Procurement, Suspension & Debarment Subrecipient Monitoring

Finding ref number: 2022-002 Finding caption: The District lacked adequate internal controls for ensuring compliance with suspension and debarment requirements. Name, address, and telephone of District contact person: Karen Walters, Director of Accounting 235 Sunset Avenue Wenatchee WA, 98801 (509) ...

Finding ref number: 2022-002 Finding caption: The District lacked adequate internal controls for ensuring compliance with suspension and debarment requirements. Name, address, and telephone of District contact person: Karen Walters, Director of Accounting 235 Sunset Avenue Wenatchee WA, 98801 (509) 663-8161 Corrective action the auditee plans to take in response to the finding: The District previously had two processes for contracts, one for state/local funds and one for federal. The District has updated the process, and now regardless of funding, suspension and debarment requirements have been added. The district now reviews all contracts for suspension and debarment compliance. Anticipated date to complete the corrective action: Implemented during audit

View Audit 19488

Finding 20809 (2022-001)

Material Weakness 2022

Wenatchee School District No. 246

WA

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, procurement, and restricted purpose requirements. Name, address, and telephone of District contact person: Karen Walters, Director of Accoun...

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, procurement, and restricted purpose requirements. Name, address, and telephone of District contact person: Karen Walters, Director of Accounting 235 Sunset Avenue Wenatchee WA, 98801 (509) 663-8161 Corrective action the auditee plans to take in response to the finding: This audit finding relates to unique rules associated with one-time, pandemic-necessitated funding. Additionally, the district fully expended all ECF funding during the 2021-2022 school year. Although we disagree with this finding, it is extremely unlikely the district will have to navigate these compliance expectations again. Regardless, the district will review its federal funding processes and procedures. The district will also review its procurement process to ensure contracts comply with state law. Anticipated date to complete the corrective action: December 31, 2023

View Audit 19488 Questioned Costs: $1

Finding 20808 (2022-001)

None 2022

Mountain Area Health Education Center, Inc.

NC

Reporting Significant Deficiency Internal Control / Segregation of Duties

2022-001 Provider Relief Funding ? Assistance Listing No. 93.498 Recommendation: We recommend that the Organization document that they should have reported the calculated lost revenues in the correct lost revenues section of the period 2 portal submission. The Organization should document the correc...

2022-001 Provider Relief Funding ? Assistance Listing No. 93.498 Recommendation: We recommend that the Organization document that they should have reported the calculated lost revenues in the correct lost revenues section of the period 2 portal submission. The Organization should document the correct submission and retain as support for the filing. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will document within its files the correct submission, noting lost revenues reported in the appropriate section. The Organization will retain this documentation within its files. In addition, if any future reporting is required related to funds received in the future, the Organization will ensure lost revenues are correctly reported. Name of the contact person responsible for corrective action: Paige Blankenship, Finance and Budget Manager Planned completion date for corrective action plan: December 31, 2022

View Audit 21025

Finding 20784 (2022-002)

Significant Deficiency 2022

Canyon Village Senior Citizens Housing, Inc.

WY

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Finding #2022-002 Comments on Finding and Recommendation: The Corporation's required deposit into the residual receipts account of $27,293 per the June 30, 2021 Computation of Surplus Cash, Distributions and Residual Receipts was not deposited within 90 days of the fiscal year end. Management should...

Finding #2022-002 Comments on Finding and Recommendation: The Corporation's required deposit into the residual receipts account of $27,293 per the June 30, 2021 Computation of Surplus Cash, Distributions and Residual Receipts was not deposited within 90 days of the fiscal year end. Management should make all required residual receipts deposits per the annual Computation of Surplus Cash, Distributions and Residual Receipts within 90 days after the fiscal year end. Action(s) taken or planned on the finding: Agree. Management deposited $27,293 into the residual receipts fund on February 16, 2022. No further action is required.

View Audit 27624 Questioned Costs: $1

Finding 20783 (2022-001)

Significant Deficiency 2022

Canyon Village Senior Citizens Housing, Inc.

WY

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

Finding #2022-001 Comments on Finding and Recommendation: The Corporation's Flexible Subsidy Loan was due in full upon maturity of the Corporation's Section 202 mortgage loan, which occurred in March 2017. As of June 30, 2022, the Flexible Subsidy Loan has not been repaid and the Corporation is in t...

Finding #2022-001 Comments on Finding and Recommendation: The Corporation's Flexible Subsidy Loan was due in full upon maturity of the Corporation's Section 202 mortgage loan, which occurred in March 2017. As of June 30, 2022, the Flexible Subsidy Loan has not been repaid and the Corporation is in technical default on the Flexible Subsidy Loan. Management should continue communicating with HUD in order to obtain approval for the deferment request for the Section 201 Flexible Subsidy Loan. Action(s) taken or planned on the finding: Management agrees with the recommendation. Management has submitted a request for deferment of the Flexible Subsidy Loan. Management is awaiting HUD approval of the deferment request.

View Audit 27624

Finding 20781 (2022-001)

Material Weakness 2022

Trevecca Nazarene University

TN

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking

Return of Title IV Funds (R2T4) Planned Corrective Action: Monthly meetings have been scheduled for the academic year to review completed R2T4?s. The director of financial aid and director of student financial services are also conducting additional training with staff to go over the areas of non...

Return of Title IV Funds (R2T4) Planned Corrective Action: Monthly meetings have been scheduled for the academic year to review completed R2T4?s. The director of financial aid and director of student financial services are also conducting additional training with staff to go over the areas of non-compliance that occurred. We have met with leadership on campus to address the issues with attendance tracking so that timely return of Title IV funds can be completed. Reminders have been sent to professors on attendance policies and procedures. These reminders include updated training materials. We have developed additional reports that will allow the University to monitor if attendance is being tracked by individual professors. Areas of non-compliance will be reported to the vice president for academic affairs and accreditation for follow up. Person Responsible for Corrective Action Plan: Kevin Reed, Director of Financial Aid, and Kylie Pruitt, Director of Student Financial Services Anticipated Date of Completion: October 15, 2022

View Audit 27620 Questioned Costs: $1

Finding 20780 (2022-002)

Material Weakness 2022

City of Des Moines, Iowa

IA

Reporting

U.S. Department of Treasury COVID-19? Coronavirus State and Local Fiscal Recovery Funds (ARPA) ? ALN 21.027 Federal Award Year 2022 Material weakness in internal control over financial reporting Finding: The City did not have sufficient controls to properly report expenditures for the required quar...

U.S. Department of Treasury COVID-19? Coronavirus State and Local Fiscal Recovery Funds (ARPA) ? ALN 21.027 Federal Award Year 2022 Material weakness in internal control over financial reporting Finding: The City did not have sufficient controls to properly report expenditures for the required quarterly reports for ALN 21.027 and properly report the Schedule of expenditures of federal awards. City Management?s Response: The Finance Department is working to establish appropriate tracking mechanisms for ARPA funding as the use of funds ramps up through Fiscal Year 2023 and forward. Anticipated completion date: June 30, 2023 Contact person: Nickolas Schaul Finance Director

View Audit 26739

Finding 20779 (2022-003)

None 2022

City of Des Moines, Iowa

IA

HUD Housing Programs Reporting Matching / Level of Effort / Earmarking

Finding 2022-003, Requirement N (Special Tests -Housing Quality Standards) U.S. Department of Housing and Urban Development (HUD) HOME Investment Partnership Program ? ALN 14.239 Federal Award Year 2022 Finding: The City did not have sufficient controls to properly track and perform timely inspectio...

Finding 2022-003, Requirement N (Special Tests -Housing Quality Standards) U.S. Department of Housing and Urban Development (HUD) HOME Investment Partnership Program ? ALN 14.239 Federal Award Year 2022 Finding: The City did not have sufficient controls to properly track and perform timely inspections on housing as inspections came due as required under the program. City Management?s Response: The Neighborhood Services Department has been made aware of the issue and is working to ensure that all requirements under their grants are adhered to. Anticipated completion date: June 30, 2023 Contact person: James Remington, CPA Deputy Finance Director

View Audit 26739

Finding 20778 (2022-002)

Significant Deficiency 2022

Transit Alliance Group, Inc.

GA

Allowable Costs / Cost Principles Subrecipient Monitoring Significant Deficiency

2022-002 Condition: Supporting documentation was missing for 1 out of 37 disbursements selected for allowable costs testing during the audit. Without adequate transportation logs, we were unable to determine if the reimbursed trips occurred. However, the projection of the error was less than the $2...

2022-002 Condition: Supporting documentation was missing for 1 out of 37 disbursements selected for allowable costs testing during the audit. Without adequate transportation logs, we were unable to determine if the reimbursed trips occurred. However, the projection of the error was less than the $25,000 reportable limit of questioned costs. Cause: The Organization?s controls did not provide for supporting documentation to be adequately retained. Recommendation: We recommend that internal control procedures on recordkeeping and filing should be clearly stated as part of the Organization policy. Management Response: We concur with the finding. The Organization?s internal control procedures have been inconsistent due to changes in the processing of DHS invoices, necessitating adjustments to the Organization?s records and filings after the fact because of errors and omissions relative to the use of the DHS software mandated (by DHS). This has resulted in numerous discrepancies between DHS and the Organization?s subcontractor documentation. On occasion, the discrepancy between the DHS software and the Organization?s internal control documents could not be reconciled. These reconciliations occurred after the DHS invoice was closed; consequently, the discrepancies could not be corrected. Corrective Action: The Organization will immediately implement an Organizational Policy that will require the reconciliation of the Organization?s internal documents based on subcontractor documentation and invoices prior to the closure of the DHS invoice to ensure both reconcile exactly. All discrepancies will be documented, and attempts will be made to resolve them completely. To ensure compliance with this Corrective Action, the Organization will immediately begin a search for an experienced consultant/consulting firm/qualified part-time staff person to manage the day-to-day bookkeeping requirements for the Organization to ensure that adjustments are made in a timely way and account balances are reviewed for completeness and accuracy. The day-to-day financial control processes will be implemented and followed by the consultant/consulting firm/part-time staff. The Organization will advertise for qualified consulting agencies/consultants/part-time staff and will select the best-qualified respondents to assist the Organization. Name of Responsible Person: Barbara Hurst

View Audit 26764

Finding 20772 (2022-002)

Material Weakness 2022

Pelham City Board of Education

AL

Questioned Costs Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking § 200.303

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED SEPTEMBER 30, 2022 The Pelham City Board of Education submits the following corrective action plan for the year ended September 30, 2022: FINDINGS ? FINANCIAL STATEMENT AUDIT AND SINGLE AUDIT: Audit Finding Reference 2022-001 Material Audit Adjustments C...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED SEPTEMBER 30, 2022 The Pelham City Board of Education submits the following corrective action plan for the year ended September 30, 2022: FINDINGS ? FINANCIAL STATEMENT AUDIT AND SINGLE AUDIT: Audit Finding Reference 2022-001 Material Audit Adjustments Corrective Action Plan All employees responsible for processing invoices in the various departments as well as Finance Department personnel have been cautioned to maintain vigilance in the handling, entering and proper posting and review and approval of invoices. Person Responsible New CSFO, Lauren Butts Completion Date The Board has hired a new CSFO who started in May of 2023 and has since implemented the corrective action plan. Audit Finding Reference 2022-002 Federal Wage Rate Requirements Corrective Action Plan The Superintendent and CSFO will review all construction projects and notify the hired architectural firm in writing of intent to pay for the project with federal funds. The CSFO will review invoices for construction and ensure that payroll certifications are obtained for federally funded projects. Person Responsible New CSFO, Lauren Butts Completion Date The Board has hired a new CSFO who started in May of 2023 and has since implemented the corrective action plan.

View Audit 26763 Questioned Costs: $1

Finding 20765 (2022-003)

Significant Deficiency 2022

Anchor Community, Inc. Dba Redi Anchor Apts 101-Hd029

CO

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Statement of condition #2022-003: For the year ended March 31, 2022, the Corporation received COVID-19 Supplemental Funds not related to the Property that totaled $18,942. Recommendation: The Agent should repay the amounts received on behalf of related parties to HUD or have the related parties con...

Statement of condition #2022-003: For the year ended March 31, 2022, the Corporation received COVID-19 Supplemental Funds not related to the Property that totaled $18,942. Recommendation: The Agent should repay the amounts received on behalf of related parties to HUD or have the related parties contact HUD to obtain permission for the funds to be paid directly to the related parties. Action(s) Taken or Planned on the Finding: The Corporation concurs with the finding and agrees with the auditor's recommendation.

View Audit 23889 Questioned Costs: $1

Finding 20764 (2022-002)

Significant Deficiency 2022

Anchor Community, Inc. Dba Redi Anchor Apts 101-Hd029

CO

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Statement of Condition #2022-002: For the year ended March 31, 2022, the Corporation paid management fees to the Agent in excess of the fees earned resulting in prepaid management fees of $1,122 at March 31, 2022. Recommendation: The Agent should repay the prepaid management fee balance. Action(s)...

Statement of Condition #2022-002: For the year ended March 31, 2022, the Corporation paid management fees to the Agent in excess of the fees earned resulting in prepaid management fees of $1,122 at March 31, 2022. Recommendation: The Agent should repay the prepaid management fee balance. Action(s) taken or planned on the finding: The Corporation concurs with the finding and agrees with the auditor's recommendation. The Agent repaid the prepaid management fees on July 20, 2022.

View Audit 23889 Questioned Costs: $1

Finding 20763 (2022-001)

Significant Deficiency 2022

Anchor Community, Inc. Dba Redi Anchor Apts 101-Hd029

CO

Questioned Costs Subrecipient Monitoring

Statement of Condition #2022-001: The Corporation did not make $579 of the total required reserve for replacement deposits during the year ended March 31, 2022. Additionally, the Corporation did not make the required reserve for replacements deposit of $382 to correct the underfunded amount for the ...

Statement of Condition #2022-001: The Corporation did not make $579 of the total required reserve for replacement deposits during the year ended March 31, 2022. Additionally, the Corporation did not make the required reserve for replacements deposit of $382 to correct the underfunded amount for the year ended March 31, 2021. Recommendation: Management should make all required deposits to the reserve for replacements fund. Management should transfer $961 from the operating account to the reserve for replacements fund. Action(s) Taken or Planned on the Finding: Agreed. Management concurs with the finding and the auditor's recommendation. The Corporation will make an additional deposit of $961 to the reserve for replacements fund.

View Audit 23889 Questioned Costs: $1

Finding 20762 (2022-004)

Significant Deficiency 2022

Dickinson County

MI

Procurement, Suspension & Debarment Significant Deficiency § 200.320

Recommendation: CLA recommends the County review procurement policies for the entire County to ensure it meets the minimum requirements of 2 CFR 200 for all federal grants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to f...

Recommendation: CLA recommends the County review procurement policies for the entire County to ensure it meets the minimum requirements of 2 CFR 200 for all federal grants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Dickinson County will review procurement policies for the entire County to ensure it meets the minimum requirements of 2 CFR 200 for all federal grants. Name of the contact person responsible for corrective action: Brian Bousley, Controller/Administrator Planned completion date for corrective action plan: December 31, 2023 If the State of Michigan has questions regarding this plan, please call Brian Bousley at 906-774-2573.

View Audit 18316

Finding 20761 (2022-003)

Material Weakness 2022

Dickinson County

MI

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking § 200.214

2022-003 Coronavirus Relief Funds ? Assistance Listing No. 21.027 Recommendation: CLA recommends the County use sam.gov or the ELPS listing to review clients at the beginning of the year or before a transaction is incurred in accordance with Uniform Guidance requirements. Explanation of disagreement...

2022-003 Coronavirus Relief Funds ? Assistance Listing No. 21.027 Recommendation: CLA recommends the County use sam.gov or the ELPS listing to review clients at the beginning of the year or before a transaction is incurred in accordance with Uniform Guidance requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Dickinson County will use sam.gov or the ELPS listing to review clients at the beginning of the year or before a transaction is incurred in accordance with Uniform Guidance requirements. Name of the contact person responsible for corrective action: Brian Bousley, Controller/Administrator Planned completion date for corrective action plan: December 31, 2023 If the State of Michigan has questions regarding this plan, please call Brian Bousley at 906-774-2573.

View Audit 18316

Finding 20760 (2022-004)

Significant Deficiency 2022

Henderson County Fiscal Court

KY

Allowable Costs / Cost Principles Reporting § 200.303

Prepared by: Brad Schneider, County Judge Executive Date Prepared: 12/5/2022 Person Responsible for Corrective Action Plan: Judge Executive and Staff Anticipated Completion Date: In process, once the October 6, 2022 guidance was provided by the State Auditor's office. Official's Response: We disagre...

Prepared by: Brad Schneider, County Judge Executive Date Prepared: 12/5/2022 Person Responsible for Corrective Action Plan: Judge Executive and Staff Anticipated Completion Date: In process, once the October 6, 2022 guidance was provided by the State Auditor's office. Official's Response: We disagree with the audit assessment that the county did not have an "effective internal control system" for compliance with Coronavirus State and Local Fiscal Recovery Fund Requirements. Faced with the unique situation surrounding these funds, the lack of any formal guidance from the State Auditor's Office on expending the funds before they arrived, and the often confusing and contradictory guidance provided by various state organizations and consultants, we believe Henderson County attempted to correctly and conscientiously handle these monies with the best information we had at the time. We found it interesting that shortly after the initial word from our auditors that we did not administer the funds properly, the State Auditor's Office then issued guidelines for counties. In our exit interview we were told the negative finding language covering our use of these funds would likely appear as findings in the audits of dozens of other counties who also made unwitting mistakes. We believe the after-the-fact guidelines and nearly universal adverse findings for counties indicate that it wasn't local officials who failed to do the proper thing but were, in fact, evidence the State Auditor's Office that failed to do its job. Simply put, if we'd been told in advance by state auditors specifically how they wanted these federal funds accounted for, we'd have done that. Minus that information, were left to figure it all out on our own as best we could. We respectfully believe our efforts should not be described as failures or non-compliance.

View Audit 21190

Finding 20759 (2022-002)

Significant Deficiency 2022

Loras College

IA

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking

Loras College Corrective Action Plan For the year ended June 30, 2022 February 9, 2023 Finding 2022-002: Significant Deficiency - Return of Title IV Funds Assistance Listing Number: 84.063 Federal Agency: U.S. Department of Education Condition: The auditors noted that refunds were calculated incor...

Loras College Corrective Action Plan For the year ended June 30, 2022 February 9, 2023 Finding 2022-002: Significant Deficiency - Return of Title IV Funds Assistance Listing Number: 84.063 Federal Agency: U.S. Department of Education Condition: The auditors noted that refunds were calculated incorrectly for three of five students selected for testing. Recommendation: The College should review its procedures to ensure that refunds are calculated correctly and timely and any returns are made within the required timeframe. Corrective Action: Management has reviewed internal processes and procedures to ensure that all refunds are calculated correctly and sent back or provided to the student as a post withdrawal disbursement when appropriate and within the required timeframe as stated in the federal student aid handbook. Procedures are clarified to include a student withdrawal date based on formal withdrawal by the student and despite the Loras policy to refund all charges back to the student if they fully withdraw in the first week of classes, a return of Title IV funds will be calculated to be certain the student receives any federal aid that has been earned. If a student withdraws before the 60% point of the semester, the last date of attendance as reported by faculty will be used to calculate the return of funds. All refund calculations will be completed using the Common Origination and Disbursement R2T4 calculator along with the Colleague R2T4 calculation and will then receive a final review by the Director of Student Accounts to ensure the correct type and amount of aid earned by the student and the correct type and amount of all federal funds is sent back in the timeframe outlined by the regulations. Anticipated completion date of implementing the corrective action will be immediate. Sincerely, Mary Ellen Carroll, Ph.D. Senior Vice President

View Audit 22866 Questioned Costs: $1

Finding 20757 (2022-003)

None 2022

Loras College

IA

Reporting Internal Control / Segregation of Duties

Loras College Corrective Action Plan For the year ended June 30, 2022 February 9, 2023 Finding 2022-003: COVID-19 Education Stabilization Fund, Higher Education Emergency Relief Funds Reporting Assistance Listing Number: 84.425E & F Federal Agency: U.S. Department of Education Condition: For the In...

Loras College Corrective Action Plan For the year ended June 30, 2022 February 9, 2023 Finding 2022-003: COVID-19 Education Stabilization Fund, Higher Education Emergency Relief Funds Reporting Assistance Listing Number: 84.425E & F Federal Agency: U.S. Department of Education Condition: For the Institutional portion June 30, 2021 report selected for testing, the auditor noted that the report did not agree to the underlying support specifically the categories of replacing lost revenue from auxiliary sources and other uses. Additionally, the June 30, 2021 report was posted to the College's website after the deadline of 10 days after calendar quarter end. Subsequently, the College corrected the June 30, 2021 institutional quarterly report and posted it to the College?s website and the auditor reviewed. For the student portion June 30, 2021, August 31, 2021 and March 31, 2022 quarterly reports selected for testing the College did not include two required items ? 1) the number of students eligible to receive emergency financial aid grants and 2) the total number of students who received the emergency financial aid grants. Additionally, the College posted the March 31, 2022 report two days after the reporting deadline. Subsequently, the College corrected the June 30, 2021, August 31, 2021 and March 31, 2022 student quarterly reports to add the required items and posted them to the College?s website and the auditor reviewed. Recommendation: We recommend the College review its internal controls over the preparation and review of the quarterly reports. The College should have supporting documents available for the preparer and reviewer of the quarterly and annual reports to ensure that reporting is done accurately and timely. Corrective Action: Management has reviewed internal controls related to quarterly reporting for both institutional and student funds. Requirements have been reviewed by personnel responsible for the preparation of quarterly reports as well as personnel responsible for review of the reports. Management has assigned personnel separate from those responsible for preparation of the quarterly reports to review supporting documents and verify the accuracy of the reporting. Procedures have been put into place to ensure timely reporting. In addition, all reports posted have been revised to include all requirements and report accurate information. Anticipated completion date of implementing the corrective action will be immediate. Sincerely, Mary Ellen Carroll, Ph.D. Senior Vice President

View Audit 22866

Finding 20753 (2022-002)

Material Weakness 2022

Pike-Delta-York Local School District

OH

Cash Management Material Weakness Matching / Level of Effort / Earmarking § 200.303 § 200.514

Management is aware and understands the importance of compliance with the federal requirements and will ensure the meal counts will be properly reported in the future.

View Audit 21123

Finding 20752 (2022-001)

Significant Deficiency 2022

Saint Michael's College

VT

Questioned Costs

Management has reviewed the process to determine the root cause of how the incorrect data was included in the original list of lost housing revenue. Through investigation with the Residential Life Department, it was found that the source used to identify the original population was the system used t...

Management has reviewed the process to determine the root cause of how the incorrect data was included in the original list of lost housing revenue. Through investigation with the Residential Life Department, it was found that the source used to identify the original population was the system used to manage student housing assignments, rather than the student billing sub-ledger, which is the system of record. To establish confidence, an independent query was performed by the Institutional Research (IR) Department. IR has extensive technical knowledge of the Colleague system. The results of that query was then compared and reconciled to the original data set. The final analysis identified $108,056 of overstated lost housing revenue, inclusive of the 4 students identified by KPMG, reducing the lost housing revenue reported from $1,392,505 to $1,284,449. The amount of lost housing revenue allocated to HEERF was $1,061,426. Federal funds were not overdrawn by this misstatement of lost housing revenue. Going forward the Finance Department will strengthen the analysis of student data by engaging Institutional Research to validate data queries of student system.

View Audit 19450 Questioned Costs: $1

Finding 20749 (2022-001)

Material Weakness 2022

Wellington Exempted Village School District

OH

Matching / Level of Effort / Earmarking Subrecipient Monitoring

The Wellington District Treasurer's office is well aware of the requirement for Federally funded construction projects to include certain provisions in the contract. The prevailing wage provision as well as the certified payroll reports were not included due to the original plan was to use our perma...

The Wellington District Treasurer's office is well aware of the requirement for Federally funded construction projects to include certain provisions in the contract. The prevailing wage provision as well as the certified payroll reports were not included due to the original plan was to use our permanent improvement funds when we were gathering quotes and talking to vendors about our timelines. After the cost were determined the idea of using ESSER Funds was presented as a funding option. We missed the fact that these requirements were no part of the process. Our plan is to Educate, Flag for compliance, and properly plan funding in advance. The details of the corrective action plan are as follows: 1. The use of Federal Funds for construction projects will be reviewed with all Treasurer Office staff, the Superintendent and other administrators who may potentially be involved in construction projects. The prevailing wage requirement and the certified time sheets will be thoroughly explained including how this information must be included in all bid documents. 2. The Treasurer will ensure that all invoices from contractors contain the necessary prevailing wage certified payroll documents in advance of approving and paying the invoices. The applicable P/O will have a colorful "flag" on it to remind A/P and the Treasurer to look for these documents. 3. For all future capital projects, the available funding will be determined in advance to ensure the Federal requirements are not only followed, they will be part of the bid documents and the requirements that must be met for payment of all construction invoices. Anticipated Completion Date: June 1, 2023

View Audit 19449

Finding 20748 (2022-001)

None 2022

Jfm No. 3 Corp.

ME

HUD Housing Programs

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING NO. 2022-001: Section 811, CFDA 14.181 Recommendation: Rent charged should be based on the approved calculation based on tenant income. Action Taken: This issue was resolved with the April 2022 HAP.

View Audit 20833

Finding 20747 (2022-001)

None 2022

Butler University

IN

Procurement, Suspension & Debarment § 200.318 § 200.326

The University will review the specified requirements of the Office of Management and Budget Guidance for Grants and Agreements with the University?s grant professionals in Finance and the Office of Sponsored Programs to recommend an appendix for federal grants expenditures to the University?s procu...

The University will review the specified requirements of the Office of Management and Budget Guidance for Grants and Agreements with the University?s grant professionals in Finance and the Office of Sponsored Programs to recommend an appendix for federal grants expenditures to the University?s procurement policy as part of the upcoming annual review.

View Audit 20526

Finding 20746 (2022-002)

Significant Deficiency 2022

Freshfarm Markets, Inc.

DC

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Views from Responsible Officials: Management agrees with the finding. Management will implement controls to monitor compliance with the reporting requirements of federal awards. Contact Person: Carrie Hildebrandt, Grants and Finance Senior Manager. Anticipated Date of Completion: September 2023.

View Audit 20488

Finding 20744 (2022-001)

Significant Deficiency 2022

Freshfarm Markets, Inc.

DC

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.236 § 200.318

Views from Responsible Officials: Management agrees with the finding. Management will design and implement a procurement policy which will be reviewed annually to ensure that any changes in laws and regulations are reflected in internal procedures. Contact Person: Natisha Dawson, Director of Finance...

Views from Responsible Officials: Management agrees with the finding. Management will design and implement a procurement policy which will be reviewed annually to ensure that any changes in laws and regulations are reflected in internal procedures. Contact Person: Natisha Dawson, Director of Finance and Operations. Anticipated Date of Completion: December 2023.

View Audit 20488

Corrective Action Plans

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