Corrective Action Plans

Finding 46118 (2022-001)

Material Weakness 2022

TX

Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring

Finding 2022-001 Enrollment Reporting Views of Responsible Officials The University agrees with the auditor?s findings and recommendations. Corrective Action Plan The University has implemented additional training for this compliance requirement to ensure that changes in enrollment status are record...

Finding 2022-001 Enrollment Reporting Views of Responsible Officials The University agrees with the auditor?s findings and recommendations. Corrective Action Plan The University has implemented additional training for this compliance requirement to ensure that changes in enrollment status are recorded correctly in the system and reported accurately. Additionally, the University will resolve status change discrepancies and review status change reporting output monthly to ensure that changes are reported accurately. Implementation Date Immediate Individual(s) Responsible Yvonne Harwood, Vice President of Institutional Effectiveness and Becky Wilson, Assistance Vice President of Financial Assistance

View Audit 41496

Finding 46115 (2022-001)

Material Weakness 2022

Global Community Charter School

NY

Matching / Level of Effort / Earmarking Special Tests & Provisions Procurement, Suspension & Debarment § 200.303 § 200.320

Re: Finding 2022-001: GCCS management will retain documentation to support proper operation of internal controls and compliance with applicable Federal statutes, regulations, and terms and conditions of the awards received.

View Audit 41361

Finding 46109 (2022-001)

Significant Deficiency 2022

Reynolds School District

OR

Cash Management Significant Deficiency

The District has implemented an approval process subject to administrator approval for submission of reimbursement claims. The Grant Program Supervisor will prepare reimbursement claim documents and the Director of Finance will review and submit the reimbursement claims. A paper trail will be imple...

The District has implemented an approval process subject to administrator approval for submission of reimbursement claims. The Grant Program Supervisor will prepare reimbursement claim documents and the Director of Finance will review and submit the reimbursement claims. A paper trail will be implemented; a copy of the email will be sufficient.

View Audit 40856

Finding 46104 (2022-003)

Material Weakness 2022

Southwestern Wisconsin Community School District

WI

Material Weakness Reporting Internal Control / Segregation of Duties

Finding #2022-003- Material Adjustments Condition: Johnson Block and Company, Inc. proposed numerous adjusting journal entries. We deem these entries to be significant in relation to the financial statements. Since the District did not make these adjustments in its accounting system prior to the au...

Finding #2022-003- Material Adjustments Condition: Johnson Block and Company, Inc. proposed numerous adjusting journal entries. We deem these entries to be significant in relation to the financial statements. Since the District did not make these adjustments in its accounting system prior to the audit, a material weakness exists in the District?s internal controls. Effect: This means that the proper recording and reporting of financial information may not occur within a timely manner. Cause: Financial information was not recorded in a timely manner and material adjustments were needed in order to correct various transactions. Criteria: Material adjusting journal entries not prepared by the District before the audit are considered an internal control weakness. Recommendation: Policies and procedures should be implemented to ensure account balances are properly recorded in a timely manner. Response: The District will work to establish policies and procedures to reduce the number of adjusting journal entries proposed by the auditor. Contact Person: John Costello Anticipated Completion: June 30, 2023

View Audit 40958

Finding 46103 (2022-001)

Material Weakness 2022

Southwestern Wisconsin Community School District

WI

Internal Control / Segregation of Duties

Finding #2022-001 - Segregation of Duties Condition: The limited size of the District?s office staff prevents the ideal separation of functions. The bookkeeper prints accounts payable checks, has access to the password to print electronic signatures and performs bank reconciliations. The bookkee...

Finding #2022-001 - Segregation of Duties Condition: The limited size of the District?s office staff prevents the ideal separation of functions. The bookkeeper prints accounts payable checks, has access to the password to print electronic signatures and performs bank reconciliations. The bookkeeper also performed all payroll functions during 2021/22. Effect: Because of the lack of segregation of duties, errors or irregularities could occur and not be detected on a timely basis. Cause: Limited number of personnel. 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 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 reviews and approves all expenditures on a monthly basis prior to mailing accounts payable checks. Contact Person: John Costello Anticipated Completion: Ongoing.

View Audit 40958

Finding 46102 (2022-002)

None 2022

Crf Xii, Inc. Dba Prov. Place of Bloomington Apartments

IN

Reporting Matching / Level of Effort / Earmarking

Findings - Federal Award Programs Audit: U.S. Department of Housing and Urban Development Finding 2022-002: Section 223(f) Loan Program, CFDA 14.157 Recommendation: The management agent should ensure the Project is properly maintained. Action Taken: Management is in the process of addressing the ...

Findings - Federal Award Programs Audit: U.S. Department of Housing and Urban Development Finding 2022-002: Section 223(f) Loan Program, CFDA 14.157 Recommendation: The management agent should ensure the Project is properly maintained. Action Taken: Management is in the process of addressing the various items noted in the REAC inspection report.

View Audit 41495

Finding 46101 (2022-001)

None 2022

Crf Xii, Inc. Dba Prov. Place of Bloomington Apartments

IN

Cash Management HUD Housing Programs Reporting

Findings - Federal Award Programs Audit: U.S. Department of Housing and Urban Development Finding 2022-001: Section 223(f) Loan Program, CFDA 14.157 Recommendation: Make the deposit to the residual receipts account as required and ensure that all future residual receipts amounts are deposited with...

Findings - Federal Award Programs Audit: U.S. Department of Housing and Urban Development Finding 2022-001: Section 223(f) Loan Program, CFDA 14.157 Recommendation: Make the deposit to the residual receipts account as required and ensure that all future residual receipts amounts are deposited within 90 days after year end. Action Taken: Management will make the required residual receipts deposit as soon as possible and will ensure compliance in the future.

View Audit 41495

Finding 46100 (2022-004)

Significant Deficiency 2022

Eastern New Mexico University

NM

Eligibility Significant Deficiency Internal Control / Segregation of Duties § 200.62

Corrective Action: A review of related GEAR UP grant processes and eligibility requirements for students currently involved in the programs will be conducted by June 30, 2023. Additionally, records and reviews of student participation in GEAR UP activities will be performed on a monthly basis. Tim...

Corrective Action: A review of related GEAR UP grant processes and eligibility requirements for students currently involved in the programs will be conducted by June 30, 2023. Additionally, records and reviews of student participation in GEAR UP activities will be performed on a monthly basis. Timeline of Corrective Action: The review of student participation will begin by November 30, 2022. Responsible Party(ies): GEAR UP Program Director; Roswell Campus

View Audit 41471

Finding 46096 (2022-003)

Significant Deficiency 2022

Eastern New Mexico University

NM

Student Financial Aid Eligibility Reporting

Corrective Action: (SSS): SSS will verify student?s low-income levels for those with a FAFSA on file by having the University?s Financial Aid Department confirm that the student?s income is low-level per the Student Aid Report and FAFSA University?s Financial Aid Department confirm that the st...

Corrective Action: (SSS): SSS will verify student?s low-income levels for those with a FAFSA on file by having the University?s Financial Aid Department confirm that the student?s income is low-level per the Student Aid Report and FAFSA University?s Financial Aid Department confirm that the student?s income is low-level per the Student Aid Report and FAFSA. The EFC that is listed at $0 is information that is derived from the institution?s Financial Aid Department that is uploaded into Banner once the department verifies the information which comes from the FAFSA and parent/student taxes. (TS): Students in question were offered allowable activities (e.g., tutoring, career/college exploration) by TS program staff. However, these eight students elected to forgo involvement in permissible activities. During the audited period, the former TS program director retired and a new program director was hired. There was no overlap between the former and new program director. The TRIO Tracking Specialist reviewed, signed, and initialed documents in the absence of the TS Director. The applications audited show evidence of the initials of the TRIO Tracking Specialist which was intended to provide evidence of internal program control. Timeline of Corrective Action: 1. The above processes will be put in place by December 31, 2022. 2. A review of related TRIO grant processes and eligibility requirements for students currently involved in the programs will be conducted by June 30, 2023. 3. In addition to the above steps, the Roswell campus is in the process of reviewing the job description for a grants director to oversee federal grants. This position would include oversight of compliance with federal rules, regulations, guidelines, and campus policies. The ENMU-Roswell Campus HR office reviewed the grants director job description and started the process of posting this position on October 24, 2022. It is anticipated this position will be filled by January 31, 2023. 4. Additional compliance discussion sessions and grant requirement reviews for the involved TRIO grant program directors will take place in November 2022 with the campus senior leadership. Responsible Party(ies): Roswell Campus; Assistant Vice President of Student Affairs

View Audit 41471

Finding 46091 (2022-002)

Significant Deficiency 2022

Eastern New Mexico University

NM

Matching / Level of Effort / Earmarking Student Financial Aid Reporting

Corrective Action: Management agrees that students were not properly reported to the Clearinghouse or NSLDS again and that all of the proposed corrective action in FY 21 did not occur. The registrar did not utilize NSLDS access until October 2022 and was not able to verify the submissions. Timeli...

Corrective Action: Management agrees that students were not properly reported to the Clearinghouse or NSLDS again and that all of the proposed corrective action in FY 21 did not occur. The registrar did not utilize NSLDS access until October 2022 and was not able to verify the submissions. Timeline of Corrective Action: Immediate. The registrar now has access to NSLDS as well as the Clearinghouse and has established procedures to verify the submission after every upload. The Financial Aid and Registrar Offices have agreed to meet quarterly to review submissions and to include Roswell offices in the meetings too. Responsible Party(ies): Registrar; Portales Campus

View Audit 41471

Finding 46090 (2022-003)

Material Weakness 2022

Total Health Care, Inc.

MD

Questioned Costs Allowable Costs / Cost Principles Reporting

Views of Responsible Officials and Planned Corrective Actions - Management has updated its PRF documentation to include a lost revenue calculation in accordance with PRF guidance. The calculation fully supports the PRF funding received. Future reporting submissions will be prepared with oversight b...

Views of Responsible Officials and Planned Corrective Actions - Management has updated its PRF documentation to include a lost revenue calculation in accordance with PRF guidance. The calculation fully supports the PRF funding received. Future reporting submissions will be prepared with oversight by the parent organization. Organization contact persons responsible for corrective action: Richard Greene, CFO Anticipated completion date: Correction action has been completed and is awaiting feedback from HRSA on how to submit updated lost revenue calculation.

View Audit 40855 Questioned Costs: $1

Finding 46089 (2022-002)

Material Weakness 2022

Total Health Care, Inc.

MD

Reporting

Views of Responsible Officials and Planned Corrective Actions ? The Organization submitted the report within the allowable time granted by HRSA and the information provided on the report was accurate at the time the report was prepared and submitted to HRSA. An updated report with additional lost re...

Views of Responsible Officials and Planned Corrective Actions ? The Organization submitted the report within the allowable time granted by HRSA and the information provided on the report was accurate at the time the report was prepared and submitted to HRSA. An updated report with additional lost revenues, if required, will be provided to HRSA. Organization contact persons responsible for corrective action: Richard Greene, CFO Anticipated completion date: Correction action has been completed and is awaiting feedback from HRSA on how to submit updated lost revenue calculation.

View Audit 40855

Finding 46088 (2022-001)

Significant Deficiency 2022

Village Cooperative of Greeley

CO

Internal Control / Segregation of Duties Significant Deficiency

Department of Housing and Urban Development HUD project FHA #101-23103 Village Cooperative of Greeley Federal ID# 81-5277495 The FASS system generated the following findings from its review of the August 31, 2022 financial statements. The results of the assessment are summarized below. The project o...

Department of Housing and Urban Development HUD project FHA #101-23103 Village Cooperative of Greeley Federal ID# 81-5277495 The FASS system generated the following findings from its review of the August 31, 2022 financial statements. The results of the assessment are summarized below. The project owner should provide their assigned HUD Project Manager a written response addressing each of the findings, and appropriate documentation (e.g. copies of cancelled checks, bank statements, etc.) to prove the finding has been resolved. Project Auditor Findings: The auditor reported the following findings: Compliance Oriented Findings. The Schedule of Findings and Questioned Costs by the auditor contained findings related to the following Auditor Indicator Codes: Finding Reference No. / Code - Finding Condition 2022-001 / S - Internal Control Deficiencies Corrective Action(s). For all audit findings that were unresolved as of the date of the audit report, the owner must provide their HUD Project Manager a written response and supporting documentation indicating the finding has been resolved. Corrective Action Plan: The

View Audit 40957

Finding 46085 (2022-004)

Significant Deficiency 2022

Wayne Public Schools

NE

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Finding: 2022-004 Name of Contact Person: Dr. Mark Lenihan, Superintendent Corrective Action: The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews the schedule o...

Finding: 2022-004 Name of Contact Person: Dr. Mark Lenihan, Superintendent Corrective Action: The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews the schedule of expenditures of federal awards and approves all adjustments. Proposed Completion Date: Immediately

View Audit 41359

Finding 46081 (2022-002)

Significant Deficiency 2022

Lafayette Transitional Housing Center, Inc.

IN

Allowable Costs / Cost Principles

CORRECTIVE ACTION PLAN February 2, 2023 U.S. Department of Housing and Urban Development (HUD)--Continuum of Care Program Lafayette Transitional Housing respectfully submits the following corrective action plan for the year ended September 30, 2022: Name and address of Independent Public Accounting ...

CORRECTIVE ACTION PLAN February 2, 2023 U.S. Department of Housing and Urban Development (HUD)--Continuum of Care Program Lafayette Transitional Housing respectfully submits the following corrective action plan for the year ended September 30, 2022: Name and address of Independent Public Accounting Firm: Huth Thompson LLP P0 Box 970 Lafayette, IN 47902-0970 Audit period: September 30, 2022 The findings from the September 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS--FINANCIAL STATEMENT AUDIT (MATERIAL WEAKNESS) 2022-001: PREPARATION OF FINANCIAL STATEMENTS Recommendation: The Organization should follow established controls to ensure proper recognition of restricted net asset sources. Action Taken: LTHC acknowledges discrepancies in recognition of restricted net asset sources. Recommendations in the Corrective Action Plan dated February 2, 2023 were adopted and phased in beginning February 2023. We will continue to use a separate spreadsheet to track all restricted funds, which is reviewed monthly by Executive Staff. FINDINGS AND QUESTIONED COSTS-- MAJOR FEDERAL AWARD PROGRAMS AUDIT U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT (HUD)?Continuum of Care Program 14.267: REPORTING (SIGNIFICANT DEFICIENCY) Recommendation: The Organization should ensure that it has properly allocated salaries charged to grants. Corrective Action: LTHC acknowledges discrepancies in recognition of salary allocation. Recommendations in the Corrective Action Plan dated February 2, 2023 were adopted and phased in beginning February 2023. We have added an additional step to the detailed time report from APS that will verify the hours documented on the timesheets. All Corrective Actions have already been implemented. If the Department of Housing and Urban Development has questions regarding this plan, please call Jennifer Layton, President and CEO at 765-423-4880. Sincerely, Jennifer Layton President/Chief Executive Officer

View Audit 40956

Finding 46080 (2022-001)

Material Weakness 2022

Hilltop Health Services Corporation

CO

Material Weakness Reporting Internal Control / Segregation of Duties § 200.303

Finding 2022-01 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Financial Assistance Listing #: 93.498 Finding Summary: We reported expenses reimbursed from other sources as Unreimb...

Finding 2022-01 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Financial Assistance Listing #: 93.498 Finding Summary: We reported expenses reimbursed from other sources as Unreimbursed Expenses Attributable to Coronavirus in the Period 2 Department of Health and Human Services (HHS) report. Additionally, due to a formula error, we omitted certain patient revenues in Q2 ? Q4 of 2021 - actual in the HHS Period 2 Report. These errors in reporting did not result in any questioned costs because we reported lost revenues attributable to the impact of the coronavirus well in excess of the funding received when using the corrected calculation. As a result, there were no questioned costs. Responsible Individuals: Carter Bair, CFO Corrective Action Plan: Management agrees that the reporting was in error for the Provider Relief Fund and American Rescue Plan. The issue arose due to some confusion in the instructions over Reimbursed and Un-Reimbursed funds. Though the reporting error did not affect the allowability of our expenses that were applied to these funds, it did affect the reporting. We have agreed that in the future we will have more than one individual reviewing the reimbursement rules and calculations used for reporting. Anticipated Completion Date: December 1, 2022

View Audit 40854

Finding 46078 (2022-003)

Material Weakness 2022

East River Legal Services Corporation

SD

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

Finding 2022-003 Federal Agency Name: Legal Services Corporation Program Name: LSC Basic Field Grant; LSC Technology Improvement Grant. CFDA#: 09-542026 Finding Summary: Total hours and LSC hours worked used to drive monthly allocation of indirect expenses by grant did not agree to total hours and ...

Finding 2022-003 Federal Agency Name: Legal Services Corporation Program Name: LSC Basic Field Grant; LSC Technology Improvement Grant. CFDA#: 09-542026 Finding Summary: Total hours and LSC hours worked used to drive monthly allocation of indirect expenses by grant did not agree to total hours and LSC hours worked in the Organization?s timekeeping software for eight of the twelve months. Additionally, one instance identified in which the rate of pay paid to an employee did not agree to the approved rate of pay. Responsible Individuals: Kathy Schroeder, 3rd party accountant, and Lea Wroblewski, Executive Director. Corrective Action Plan: Additional procedures are being followed to ensure that the timekeeping software is completed on a timely basis and locked down by the Executive Director or Technology Consultant when all entries have been made and reviewed. The time report used for the indirect expense allocations is not processed until the software is locked down. All changes to employees pay calculation are made after the submission of an approved Personnel Action Form is provided to the staff accountant. Each payroll is then reviewed by the Executive Director and a board member before processing. Completion Date: 06/30/2023

View Audit 40917

Finding 46076 (2022-003)

Material Weakness 2022

School District of Random Lake

WI

Questioned Costs Special Tests & Provisions Material Weakness

Special Tests and Provisions ? Wage Rate Requirements There is no disagreement with the finding. District management will review policies and procedures in response to the finding. Additional Response Patti Degnitz, Business Manager, is the contact person for the District. She performs the followi...

Special Tests and Provisions ? Wage Rate Requirements There is no disagreement with the finding. District management will review policies and procedures in response to the finding. Additional Response Patti Degnitz, Business Manager, is the contact person for the District. She performs the following mitigating controls: 1. Reviews and approves all adjusting entries proposed by the auditor. 2. Compares final adjusted trial balance with audited financial statements. 3. Compares the schedule of expenditures of federal awards and state financial assistance to: a. Final adjusted trial balance b. Submitted final reimbursement claims c. State payment register and DPI website

View Audit 41494 Questioned Costs: $1

Finding 46075 (2022-001)

Significant Deficiency 2022

Knob Noster R-Viii School District

MA

Questioned Costs Reporting Significant Deficiency

The District will review state law, federal law and District policy as well as administrative procedures regarding enrollment of resident and non-resident students to ensure accuracy and compliance.

View Audit 41469 Questioned Costs: $1

Finding 46074 (2022-020)

Significant Deficiency 2022

Grant County Board of Education

KY

Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Actions: The District office will review internal controls surrounding payroll to ensure that pay to employees is in conjunction with contracted rates and weekly timecards.

View Audit 40249

Finding 46073 (2022-002)

Significant Deficiency 2022

Lincoln County, Nebraska

NE

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

Finding 2022-002: Coronavirus State and Local Fiscal Recovery Funds Reporting Corrective Action Planned: The Lincoln County Board of Commissioners will discuss establishing a policy for reporting requirements. They will also discuss who will file reports for the county going forward and perhaps ...

Finding 2022-002: Coronavirus State and Local Fiscal Recovery Funds Reporting Corrective Action Planned: The Lincoln County Board of Commissioners will discuss establishing a policy for reporting requirements. They will also discuss who will file reports for the county going forward and perhaps someone to review the document before submission who is not involved in the preparation of the report. Anticipated Completion Date: Ongoing ? preferably by the next reporting date in April 2023 Responsible Party: Christopher D. Bruns, Lincoln County Board Chairman

View Audit 40615

Finding 46072 (2022-002)

Significant Deficiency 2022

Southeast Mental Health Services

CO

Reporting Subrecipient Monitoring Significant Deficiency

View of Responsible Official and Planned Corrective Action: Training has been completed with the individual responsible for the SEFA and notes have been made for future single audit preparation.

View Audit 40000

Finding 46071 (2022-001)

Material Weakness 2022

Southeast Mental Health Services

CO

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

View of Responsible Official and Planned Corrective Action: Oversight of time cards has been established and assigned. Southeast Health Group management is confident that there were no erroneous invoicing charges nor inaccurate requests for reimbursement. SHG?s time and effort reporting guidelines ...

View of Responsible Official and Planned Corrective Action: Oversight of time cards has been established and assigned. Southeast Health Group management is confident that there were no erroneous invoicing charges nor inaccurate requests for reimbursement. SHG?s time and effort reporting guidelines ensured proper accounting and compliance standards were followed and oversight has been added to ensure proper documentation.

View Audit 40000

Finding 46064 (2022-001)

Significant Deficiency 2022

Charles R. Drew University of Medicine and Science

CA

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

Management?s Corrective Action Plan: The University acknowledges the finding and the recommendation from Moss Adams regarding improving procedures. Finding-2022-001 Special Tests and Provisions-Enrollment Reporting-Significant Deficiency in Internal Controls Over Compliance Improved Process of Proto...

Management?s Corrective Action Plan: The University acknowledges the finding and the recommendation from Moss Adams regarding improving procedures. Finding-2022-001 Special Tests and Provisions-Enrollment Reporting-Significant Deficiency in Internal Controls Over Compliance Improved Process of Protocol: The University will implement corrective action during November 2022 related to the filing of the NSLDS report. This will include updating monthly reporting to National Student Clearinghouse when responding to NSLDS roster files rather than every other month. Additionally, the department has revised paperwork for graduating students to ensure status are processed in a timely manner by the Registrar. Contact Person Responsible for Corrective Action: Raquel Munoz. Registrar Anticipated Completion Date: November 2022

View Audit 40248

Finding 46063 (2022-001)

Significant Deficiency 2022

Simcha, Inc.

OH

HUD Housing Programs Cash Management Internal Control / Segregation of Duties

Management will create a balancing of the liability account and bank statement to be reviewed as part of the monthly balance sheet reconciliations to adhere to the HUD regulations. Responsible person is William Bode, Controller 216.504.6462

View Audit 40501

Corrective Action Plans

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