Corrective Action Plans

Finding 38459 (2022-001)

Significant Deficiency 2022

Shiloh Neighborhood Development Corporation

OH

Cash Management Reporting Significant Deficiency

U.S. Department of Agriculture Connecting Kids to Meals (the Organization) respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit period: October 1, 2021 ? September 30, 2022 The finding from the schedule of findings and questioned costs are discussed ...

U.S. Department of Agriculture Connecting Kids to Meals (the Organization) respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit period: October 1, 2021 ? September 30, 2022 The finding from the schedule of findings and questioned costs are discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Agriculture SIGNIFICANT DEFICIENCY 2022-001 Child and Adult Care Food Program ? Assistance Listing No. 10.558 Recommendation: To help reduce the potential for errors and maximize the amount of reimbursement we recommend that the daily tracking spreadsheet be reviewed by management. Explanation of disagreement with audit finding: While there is no strenuous disagreement with the audit finding, the Responsible Officials want to note that the under reporting of 5 meals out of 4,711 tested during the CACFP Afterschool Meal Program is less than .106% error rate. In total 630,906 meals were served to kids during the fiscal year. To reduce the potential for human data input errors, Connecting Kids To Meals has entered into a contract with a software developer to create customized software that will enable CKM servers to more accurately capture meal totals electronically. The software will begin being utilized the fall of 2023. This will enhance the effectiveness of the nonprofit hunger-relief agency. Action planned/taken in response to finding: The Organization has engaged an external software designer to develop a new software program that will aide in better tracking meals at the various sites. This is also expected to reduce errors in the excel spreadsheet the Organization is currently utilizing. Name of the contact person responsible for corrective action: Wendi Huntley, President Planned completion date for corrective action plan: September 30, 2023 If the U.S. Department of Agriculture has questions regarding this plan, please call Wendi Huntley, President at 419-720-1106.

View Audit 34881

Finding 38455 (2022-001)

Significant Deficiency 2022

Central Islip Union Free School District

NY

Reporting Significant Deficiency

FINDINGS # 2022-001 US Department of Education ? Passed-through the NYS Education Department Title I Grants to Local Educational Agencies: ALN 84.010; Project #0021-21-3155, 0011-21-2036, 011-22-2036, & 0021-22-3155; Grant Period ? Fiscal Year Ended June 30, 2022 Significant Deficiency Criteria: ...

FINDINGS # 2022-001 US Department of Education ? Passed-through the NYS Education Department Title I Grants to Local Educational Agencies: ALN 84.010; Project #0021-21-3155, 0011-21-2036, 011-22-2036, & 0021-22-3155; Grant Period ? Fiscal Year Ended June 30, 2022 Significant Deficiency Criteria: According to the OMB Compliance Supplement, the District is required to report graduation rate data using the four-year adjust cohort rate, or one or more extended-year adjusted cohort rates. To remove a student from the cohort, the District is required to confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or LEA must have official written documentation that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. Condition: The District did not maintain supporting documentation for eight out of forty exit student transfers tested during the 2021-2022 school year. Cause: The District did not take timely action to maintain support for the removal of eight students from the regulatory adjusted cohort when reporting graduation rate data. Effect: The District is not in compliance with the high school graduation rate compliance requirement. Recommendation: We recommend the District develop a system to maintain the appropriate documentation to support the removal of a student from the regulatory adjusted cohort when reporting graduation rate data. District Response: The District will review its record keeping process for recording graduation data per the OMB Compliance Supplement. Record keeping adjustments will be made where necessary. Each building will have parents and/or guardians complete the Transfer Notice, after verification using photo ID. This document will be maintained in the student?s cumulative folder. The student?s reason for exit will be documented on the folder with the corresponding exit date. Secondary schools will also complete the Guidance Department Transfer/Drop form and maintain this document in the student?s cumulative folder. In the event a Transfer Notice is not completed, the school district will contact the parent and/or guardian by phone, certified mail, and with a home visit. Log entries of the contacts will be entered into PowerSchool. Completion Date: June 1, 2023 Person(s) Responsible: Anthony Coggiano, Principal Neema Coker, Principal Eric Haruthunian, Principal Brenda Jackson, Principal Kristine LoCascio, Principal Timothy Lynam, Principal Brett MacMonigle, Principal Carmen Vazquez, Principal

View Audit 34880

Finding 38453 (2022-001)

None 2022

Sweetwater Independent School District

TX

School Nutrition Programs Equipment & Real Property Management Special Tests & Provisions

The corrective action for Findings 2022-001 and 2022-002: The District will review current needs for equipment and other direct food service costs. A Corrective Action Plan will be developed to reduce excess cash balances in the Child Nutrition Program.

View Audit 32283

Finding 38452 (2022-002)

Significant Deficiency 2022

Sylacauga City Board of Education

AL

Questioned Costs Equipment & Real Property Management Procurement, Suspension & Debarment § 200.313

FINDING: The Board used money from the COVID-19 Education Stabilization Fund to Purchase a computer server in excess of $5,000 and failed to include the server in the fixed asset inventory as required. 2CRF Sections 200.313 (c) through (e) require equipment having a useful life of more than one year...

FINDING: The Board used money from the COVID-19 Education Stabilization Fund to Purchase a computer server in excess of $5,000 and failed to include the server in the fixed asset inventory as required. 2CRF Sections 200.313 (c) through (e) require equipment having a useful life of more than one year and a per-unit acquisition cost which equals or exceeds $5,000 must be maintained in the Board's property records. A computer server costing $40,440 was not properly classified as capitalized equipment and as such, was omitted from the Board's Fixed Asset Inventory. Recommendation: The Board should ensure that all equipment is properly recorded in the accounting records Fixed Asset Inventory. RESPONSE/VIEWS: The Board agrees with this finding. CORRECTIVE ACTION PLAN: The management of the Board was notified of the error and made the adjusting entries to correct the financial statements. Expenditures for non-capitalized equipment will be reviewed more carefully by the Technology Coordinator and CSFO. ANTICIPATED COMPLETION DATE: This finding has already been corrected as of 06/30/2023. CONTACT PERSON: Thomas Osborne (thomas.osborne@scsboe.org) (256-249-7007).

View Audit 30395 Questioned Costs: $1

Finding 38450 (2022-002)

Significant Deficiency 2022

Washakie County

WY

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking Eligibility § 200.302 § 200.305 § 200.318 § 200.319 § 200.320

Finding 2022-002 Contact Person: Lily Rakness Parra, County Clerk Corrective Action Planned: Washakie County agrees with the finding of 2022-002. A Sams.gov account has been activated in order to verify that entities that are being utilized for County business are not excluded from or are ineligible...

Finding 2022-002 Contact Person: Lily Rakness Parra, County Clerk Corrective Action Planned: Washakie County agrees with the finding of 2022-002. A Sams.gov account has been activated in order to verify that entities that are being utilized for County business are not excluded from or are ineligible for participation in Federal programs or activities. Also, the County is currently drafting a Procurement Policy for Washakie County to utilize for the use of Federal funding as well as in an everyday manor of purchasing and maintenance of county facilities in order to satisfy above finding.

View Audit 30472

Finding 38449 (2022-003)

Significant Deficiency 2022

Washakie County

WY

Procurement, Suspension & Debarment

Finding 2022-003 Contact Person: Lily Rakness Parra, County Clerk Corrective Action Planned: Washakie County agrees with the finding of 2022-003. As noted above, a Procurement Policy is being drafted which will in turn allow guidance in use of Federal funds for competitive bidding, obtaining quotes ...

Finding 2022-003 Contact Person: Lily Rakness Parra, County Clerk Corrective Action Planned: Washakie County agrees with the finding of 2022-003. As noted above, a Procurement Policy is being drafted which will in turn allow guidance in use of Federal funds for competitive bidding, obtaining quotes etc. in order for The County to satisfy the above finding.

View Audit 30472

Finding 38422 (2022-001)

Significant Deficiency 2022

Bakerripley

TX

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

Finding #2022-001 ? Significant Deficiency and Other Noncompliance Applicable federal programs: Department of Agriculture Assisting Listing: 10.558 ? Child and Adult Care Food Program Direct Federal Funding Contract Number: 02946 Contract Years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/23 Depa...

Finding #2022-001 ? Significant Deficiency and Other Noncompliance Applicable federal programs: Department of Agriculture Assisting Listing: 10.558 ? Child and Adult Care Food Program Direct Federal Funding Contract Number: 02946 Contract Years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/23 Department of Housing and Urban Development Assistance Listing #: 14.218 ? COVID-19 Community Development Block Grants/Entitlement Grants ? CDBG ? Entitlement Grants Cluster Passed through Workforce Solutions Capital Area Board of Directors Contract Number: CCS 2019-2024 Contract Years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/23 Passed through the City of Houston Contract Number: 4600016329 Contract Year: 11/15/20 ? 10/31/22 Passed through Harris County Contract Number: B-20UW-48-0002 Contract Year: 03/01/22 ? 09/30/22 Department of Treasury Assistance Listing #: 21.023 ? Emergency Rental Assistance Program Passed through Harris County Contract Number: N/A Contract Year: 06/08/21 ? 12/31/22 Passed through Paso Del Norte Contract Number: N/A Contract Years: 12/01/21 ? 07/31/22 and 04/12/21 ? 12/31/22 Passed through City of Houston Contract Number: 4600016521 Contract Year: 02/12/21 ? 06/30/22 Department of Veterans Affairs Assistance Listing #: 64.033 ? VA Supportive Services for Veteran Families Program Direct Federal Funding Contract Years: 04/01/20 ? 09/30/22; 10/01/21 ? 09/30/23; 10/01/21 ? 09/30/22; 09/01/21 ? 09/30/23 Contract Numbers: 19-TX-290-21; 19-TX-290-22; 19-TX-290-HL; 19-TX-290SS Department of Education Assistance Listing #: 84.425D ? COVID-19 Education Stabilization Fund Passed through the Texas Education Agency Contract Number: 21521001101853 Contract Year: 06/17/21 ? 09/30/22 Assistance Listing #: 84.425U ? Education Stabilization Fund Passed through the Texas Education Agency Contract Number: 21528001101853 and 21528042101853 Contract Years: 06/21/21 ? 09/30/23 and 10/20/21 ? 08/31/24 Department of Health and Human Services Assistance Listing: 93.575 ? Child Care and Development Block Grant ? CCDF Cluster Passed through Houston-Galveston Area Council Contract Numbers: 302-22; 302-23; 302-23; 105-22; 105-23 Contract Years: 10/01/21 ? 09/30/22; 10/01/22 ? 09/30/23; 10/01/22 ? 03/31/23; 10/01/21 ? 09/30/22; 10/01/22 ? 09/30/23 Passed through the Coastal Bend Workforce Development Board Contract Numbers: 2021-22 BakerRipley and 2022-23 BakerRipley Contract Years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/23 Passed through Workforce Solutions Capital Board of Directors Contract Numbers: CCS 2019-2024 and CCS 2019-2024 Contract Years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/23 Passed through the East Texas Workforce Development Board Contract Numbers: BR-CCS-PY21-01 and BR-CCS-PY22-01 Contract Years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/23 Passed through Rural Capital Area Workforce Development Board, Inc. Contract Numbers: NCIWC CCS ? 4-22 and NCIWC CCS ? 5-2023 Contract Years: 10/01/21 ? 09/30/22 and 10/01/21 ? 09/30/23 Assistance Listing #: 93.596 ? Child Care Mandatory and Matching Funds of the Child Care and Development Fund Passed through the Coastal Bend Workforce Development Board Contract Numbers: 2021-22 BakerRipley and 2022-23 BakerRipley Contract Years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/23 Passed through the East Texas Workforce Development Board Contract Numbers: BR-CCS-PY21-01 and BR-CCS-PY22-01 Contract Years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/23 Passed Workforce Solutions Capital Area Board of Directors Contract Numbers: CCS 2019-2024 and CCS 2019-2024 Contract Years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/23 Passed through Houston-Galveston Area Council Contract Numbers: 302-22 and 302-23 Contract Years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/23 Passed through Rural Capital Area Workforce Development Board, Inc. Contract Numbers: NCIWC CCS 4-22 and NCIWC CCS 5-2023 Contract Years: 10/01/21 ? 09/30/22 and 10/01/22 ? 09/30/23 State Programs Texas Education Agency-Foundation School Program 302-22 and 302-23 Workforce Operations and Administrative ? Childcare DFPS 302-22 and 302-23 DFPS Relative/Other Caregiver Kinship 302-22 and 302-23 DFPS General Protective In Home 302-22 and 302-23 DFPS Foster Care ? Title IV-E 302-22 and 302-23 DFPS Foster Care ? Title IV-B 2021-22 BakerRipley and 2022-23 BakerRipley DFPS Relative/Other Caregiver Kinship 2021-22 BakerRipley and 2022-23 BakerRipley DFPS General Protective In Home 2021-22 BakerRipley and 2022-23 BakerRipley DFPS Foster Care ? Title IV-E 2021-22 BakerRipley and 2022-23 BakerRipley DFPS Childcare ? Title IV-B NCIWC CCS 4-22 and NCIWC CCS 5-23 DFPS Relative/Other Caregiver Kinship NCIWC CCS 4-22 and NCIWC CCS 5-23 DFPS General Protective In Home NCIWC CCS 4-22 and NCIWC CCS 5-23 DFPS Foster Care ? Title IV-E NCIWC CCS 4-22 and NCIWC CCS 5-23 DFPS Childcare ? Title IV-B BR-CCS-PY21-01 and BR-CCS-PY22-01 Management and Operations BR-CCS-PY21-01 and BR-CCS-PY22-01 DFPS Relative/Other Caregiver Kinship BR-CCS-PY21-01 and BR-CCS-PY22-01 DFPS General Protective In Home BR-CCS-PY21-01 and BR-CCS-PY22-01 DFPS Foster Care ? Title IV-E BR-CCS-PY21-01 and BR-CCS-PY22-01 DFPS Childcare ? Title IV-B CCS 2019-2024 DFPS Relative/Other Caregiver Kinship CCS 2019-2024 DFPS General Protective In Home CCS 2019-2024 DFPS Foster Care ? Title IV-E CCS 2019-2024 DFPS Childcare ? Title IV-B Recommendation: Re-emphasize to program personnel the procurement process and adherence to BakerRipley?s policies and procedures. Corrective action: BakerRipley will re-emphasize to program personnel the procurement process and adherence to BakerRipley?s policies and procedures. Responsible officer: Kirin Abbasi, Senior Director of Procurement and Contracts Estimated date of completion: December 31, 2023

View Audit 36769

Finding 38421 (2022-001)

Material Weakness 2022

Door County Maritime Museum & Lighthouse Preservation Society, Inc.

WI

Internal Control / Segregation of Duties

2022-001 Material Audit Adjustments: Management will review the current year audit adjustments and attempt to adjust the accounts to actual in year 2023.

View Audit 37134

Finding 38411 (2022-002)

Material Weakness 2022

St. Patrick Apartments Ii, Inc.

MD

HUD Housing Programs Eligibility

B. Finding 2022-002 a. Comments on Findings and Recommendations 2022-002: All tenant income is verified at initial move in and at each annual and interim certification. The instance of non-compliance pertained to a tenant that only had social security income for her March 1, 2022, Annual Recertifi...

B. Finding 2022-002 a. Comments on Findings and Recommendations 2022-002: All tenant income is verified at initial move in and at each annual and interim certification. The instance of non-compliance pertained to a tenant that only had social security income for her March 1, 2022, Annual Recertification, meaning that her verification would have been through the HUD EIV system and would not have been transmitted electronically to the auditors. Management believes the report was properly run. Additionally, our policies include running EIV master file reports on a monthly basis which would have alerted management to the presence of a new job or unreported income in the household had there been any.

View Audit 33862

Finding 38410 (2022-001)

Material Weakness 2022

St. Patrick Apartments Ii, Inc.

MD

Questioned Costs HUD Housing Programs Cash Management

A. Finding 2022-001 a. Comments on Findings and Recommendations 2022-001: Management has made the required residual receipts deposit based upon December 31, 2021, surplus cash in the amount of $12,564 on June 30, 2022.

View Audit 33862 Questioned Costs: $1

Finding 38406 (2022-101)

Material Weakness 2022

Pima County Community College District

AZ

Reporting Internal Control / Segregation of Duties § 200.303 § 200.334

Assistance Listings numbers and names 84.425E COVID-19 Education Stabilization Fund?Higher Education Emergency Relief Fund (HEERF) Student Aid Portion 84.425F COVID-19 Education Stabilization Fund?Higher Education Emergency Relief Fund (HEERF) Institutional Portion 84.425L COVID-19 Education Stabili...

Assistance Listings numbers and names 84.425E COVID-19 Education Stabilization Fund?Higher Education Emergency Relief Fund (HEERF) Student Aid Portion 84.425F COVID-19 Education Stabilization Fund?Higher Education Emergency Relief Fund (HEERF) Institutional Portion 84.425L COVID-19 Education Stabilization Fund?Higher Education Emergency Relief Fund (HEERF) Minority Serving Institutions (MSIs) Award Number and Years P425E200055, April 20, 2020, through June 30, 2023 P425F201359, May 6, 2020, through June 30, 2023 P245L200182, June 2, 2020, through June 30, 2023 Federal Agency U.S. Department of Education Compliance Requirement Reporting Questioned costs Not applicable Contact Julie Dall?Aglio, Director for Grant Services Anticipated completion date June 30, 2023 1.The district will follow existing grant services procedures specifically for completing agency federal reporting,so it is accurate and on time. The district will also include a public disclosure notice regarding the timing ofpublic posting and note that the financial reporting is subject to change depending on when the financialbooks close each quarter. 2.To verify the accuracy of the information reported, the following will be performed: ?there will be a cross check using an independent financial analyst from grant services who willprepare the financial information for each grant. ?The grant services director will review the information and enter it into the quarterly reporting forthe 84.25F Institutional and 84.25L MSI reporting. ?The Financial Aid and Scholarships Department will verify 84.425 HEERF Student Aid information thatis compiled by Strategy, Analytics, and Research Department (STAR) and enter it into the samequarterly reporting document. ?The Financial Aid & Scholarships Department will submit the reporting back to Grant Services, andGrant Services will verify the financial information one more time to confirm it is accurate with thegeneral ledger.? The reporting will then be cleared for public posting and submitted through the Financial Aid and Scholarships Department who will contact Web Services for public posting. 3. This reporting process will be coordinated by the grant services director so the reporting can be completed within ten days after each quarter to meet the federal reporting requirements for these three grants. ? Any quarterly reporting will be updated as soon as it is identified there should be corrections. ? All information will be collected in an excel workbook with references to the source of information. ? This will serve as backup for the audit.

View Audit 32632

Finding 38405 (2022-002)

Significant Deficiency 2022

Owensboro-Daviess County Regional Airport Board

KY

Significant Deficiency Matching / Level of Effort / Earmarking § 200.326

FINDINGS ? FEDERAL AWARD PROGRAM AUDIT DEPARTMENT OF TRANSPORTATION 2022-002 Airport Improvement Program ? 20.106 Recommendation: Procedures should be put in place to ensure weekly certified payrolls are received from construction contractors for conformance with Uniform Guidance. Action Taken:...

FINDINGS ? FEDERAL AWARD PROGRAM AUDIT DEPARTMENT OF TRANSPORTATION 2022-002 Airport Improvement Program ? 20.106 Recommendation: Procedures should be put in place to ensure weekly certified payrolls are received from construction contractors for conformance with Uniform Guidance. Action Taken: Airport management will ensure weekly certified payrolls are received during the grant administration process and maintained in grant files.

View Audit 30342

Finding 38402 (2022-004)

Significant Deficiency 2022

Independent School District No. 712

MN

Special Tests & Provisions Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

2022-004 FINDING Contact Person ? Reggie Engebritson, Superintendent Corrective Action Plan ? The District will review and update their policies and procedures. Completion Date ? March 30, 2023

View Audit 37169

Finding 38401 (2022-003)

Significant Deficiency 2022

Independent School District No. 712

MN

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Internal Control / Segregation of Duties

2022-003 FINDING Contact Person ? Reggie Engebritson, Superintendent Corrective Action Plan ? The District will review and update their policies and procedures. Completion Date ? March 30, 2023

View Audit 37169

Finding 38400 (2022-007)

Significant Deficiency 2022

Rockford Area Public Schools

MN

Equipment & Real Property Management Procurement, Suspension & Debarment

Finding 2022-007 Equipment and Real Property Management 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The District will assess internal controls over its Federal programs and implement controls to ensure...

Finding 2022-007 Equipment and Real Property Management 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The District will assess internal controls over its Federal programs and implement controls to ensure future compliance with the requirements. 3. Official Responsible Mrs. Rhonda Dean, Superintendent, is the official responsible for ensuring corrective action. 4. Planned Completion Date June 30, 2023 5. Plan to Monitor Completion The Board of Education will be monitoring this Corrective Action Plan.

View Audit 36432

Finding 38399 (2022-006)

Significant Deficiency 2022

Rockford Area Public Schools

MN

Procurement, Suspension & Debarment Equipment & Real Property Management Internal Control / Segregation of Duties

Finding 2022-006 Internal Control Over Approval of Equipment Purchases 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The District will assess internal controls over its Federal programs and implement con...

Finding 2022-006 Internal Control Over Approval of Equipment Purchases 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The District will assess internal controls over its Federal programs and implement controls to ensure future compliance with the requirements. 3. Official Responsible Mrs. Rhonda Dean, Superintendent, is the official responsible for ensuring corrective action. 4. Planned Completion Date June 30, 2023 5. Plan to Monitor Completion The Board of Education will be monitoring this Corrective Action Plan.

View Audit 36432

Finding 38398 (2022-001)

Significant Deficiency 2022

Local Area of Labor Development Southwest

PR

Matching / Level of Effort / Earmarking

January 27, 2023 Cognizant or Oversight Agency for Audit: Local Area of Labor Development Southwest respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Ortiz, Rivera, Rivera & Co.LLC, Suite 152, PO Box...

January 27, 2023 Cognizant or Oversight Agency for Audit: Local Area of Labor Development Southwest respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Ortiz, Rivera, Rivera & Co.LLC, Suite 152, PO Box 70250, San Juan, Puerto Rico 00936-7250. Audit period: Fiscal year ended June 30, 2022. The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - FEDERAL AWARD PROGRAM AUDITS, DEPARTMENT OF LABOR Finding 2022-001: WIOA Cluster-WIOA Adult Program-CFDA No 17.258, WIOA Youth Activities-CFDA 17.259, Dislocated Worker Formula Grant-CFDA 17.278 Reportable Condition: See Condition 2022-001 Recommendation We recommended the Local Area the monitoring of the earmarking for Youth Program in a quarterly basis to ensure that at the end of the two years meet the requirement. Action Taken The Finance Director and finances personnel will measure in a quarterly basis that the minimum requirements of the 75% and inform and made recommendations to the Executive Director in order to comply with the goal of expenditures required. If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please call at (787) 892-1000 ext.1010. Cordially Vanessa Ramos

View Audit 34840

Finding 38394 (2022-001)

Significant Deficiency 2022

Roseman University of Health Sciences

NV

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

Corrective Action Plan - Finding: 2022-001: Special Tests and Provisions - Enrollment Reporting - Significant Deficiency in Internal Controls over Compliance. Corrective Action Plan: The University uses Microsoft Forms reporting to notify service units of withdrawals. The Dean (or designee) of each ...

Corrective Action Plan - Finding: 2022-001: Special Tests and Provisions - Enrollment Reporting - Significant Deficiency in Internal Controls over Compliance. Corrective Action Plan: The University uses Microsoft Forms reporting to notify service units of withdrawals. The Dean (or designee) of each program must manually update the Microsoft Office report of a withdrawal ad indicate the effective date, which triggers automated emails to the appropriate units. In the one instance of late reporting, the student was required to withdraw due to a no pass of a class, but he was allowed to complete a clinical/experiential course before being withdrawn. The Dean failed to enter the student's information after the student completed the clinical/experiential course, causing the delay in reporting. The Dean has since begun using reminders on his calendar to withdraw students in this situation. In addition, our Director of Institutional Assessment is in the process of developing and programming logic in the Micrsoft Forms report that allows the Dean to enter a future withdrawal date but delays the reporting of the withdrawal to the service units until that date, allowing the Dean to enter the information into the form immediately after a no pass that requires withdrawal. This will prevent the need to manual reminders to enter the date and prevent late withdrawal notifications. Contact Person Responsible for Corrective Action: Sally Mickelson, Director of Financial Aid. Anticipated Completion Date: December 31, 2022.

View Audit 32450

Finding 38393 (2022-001)

Significant Deficiency 2022

Chippewa County

WI

Procurement, Suspension & Debarment

Department of Treasury Sawyer County Housing Authority respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 ? December 31, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings a...

Department of Treasury Sawyer County Housing Authority respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 ? December 31, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL PROGRAMS SIGNIFICANT DEFICIENCY 2022-001 Proof of suspension and debarment search Recommendation: We recommend that the Authority implement a policy to maintain supporting documentation for suspension and debarment. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The Authority will print verification of review of suspension and debarment in future contracts. Name of the contact person responsible for corrective action: Sheila Young Planned completion date for corrective action plan: December 31, 2023 If involved agencies have any questions regarding this plan, please call Sheila Young at 715-634-4280. Sincerely yours, Sheila Young Sawyer County Housing Authority

View Audit 30345

Finding 38392 (2022-002)

Material Weakness 2022

Denali Borough

AK

Reporting

Name of Contact Person: Mayor, J. Clay Walker Corrective Action: The Denali Borough will provide increased staff training and request assistance from third party support services for assistance in preparation and review of reporting federal awards in order to file and submit the Schedule of Expendit...

Name of Contact Person: Mayor, J. Clay Walker Corrective Action: The Denali Borough will provide increased staff training and request assistance from third party support services for assistance in preparation and review of reporting federal awards in order to file and submit the Schedule of Expenditures of Federal Awards and Form SF-SAC in a timely manner. Borough staff have attended a three-day federal grants management training course that covers topics including financial reporting for grants and the Federal Single Audit process. This is the first time this training opportunity has been experienced by staff. In addition to continuing professional development, the borough plans to request assistance from third party support services to provide accounting expertise in reporting. Proposed Completion Date: The borough has a commitment to ongoing professional development and borough staff will continue to attend related federal grant training opportunities as they become available. For the purpose of remedying this finding, the completion date is May 30, 2023. The borough will have sufficiently trained staff and the necessary professional support in place to ensure a timely and compliant filing of Form SF-SAC.

View Audit 30171

Finding 38391 (2022-001)

Significant Deficiency 2022

Denali Borough

AK

Reporting

Name of Contact Person: Mayor, J. Clay Walker Corrective Action: The Denali Borough will provide increased staff training and request assistance from third party support services for assistance in preparation and review of reporting federal awards. Since the submission of the draft Schedule of Expen...

Name of Contact Person: Mayor, J. Clay Walker Corrective Action: The Denali Borough will provide increased staff training and request assistance from third party support services for assistance in preparation and review of reporting federal awards. Since the submission of the draft Schedule of Expenditures for 2022 financial year, borough staff have attended a three-day federal grants management training course that covers topics including financial reporting for grants and the Federal Single Audit process. This is the first time this training opportunity has been experienced by staff. The borough has experienced a change in staffing that has resulted in additional staff members involved in the application for and awarding of grants. Since the end of fiscal year 2022, borough staff have coordinated to meet monthly to review and? discuss grant applications, awards, and grant expenditures to ensure grant compliance with reporting. In addition to continuing professional development, the borough plans to request assistance from third party support services to provide accounting expertise in reporting. Proposed Completion Date: The borough has a commitment to ongoing professional development and borough staff will continue to meet monthly to review grants. For the purpose of remedying this finding, the completion date is May 30, 2023. The borough will have sufficiently trained staff and the necessary professional support in place to ensure the reporting of federal grant awards is accurate and complete.

View Audit 30171

Finding 38390 (2022-001)

Material Weakness 2022

South Redford School District

MI

Procurement, Suspension & Debarment Subrecipient Monitoring Special Tests & Provisions

Finding Number: 2022-001 Condition: During fiscal year 2022, the School District utilized funds from the Education Stabilization Funds to pay payroll expenditures related to contractors for minor remodeling and renovations of the school buildings. Per the 2022 Compliance Supplement, recipients and s...

Finding Number: 2022-001 Condition: During fiscal year 2022, the School District utilized funds from the Education Stabilization Funds to pay payroll expenditures related to contractors for minor remodeling and renovations of the school buildings. Per the 2022 Compliance Supplement, recipients and subrecipients that use ESF funds for minor remodeling, renovation, or construction contracts that are over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. The South Redford School District failed to meet the prevailing wage requirements using the funds during the fiscal year. Planned Corrective Action: As it pertains to the use of ANY Federal funds for construction projects in the South Redford School District (SRSD), when said funds will be used to compensate for labor for any construction project: We must stipulate in all RFP?s, Davis-Bacon requirements for prevailing wages as it relates to the use of laborers and mechanics, for all projects over $2,000. All responses to RFP?s must: 1. Acknowledge the Davis Bacon prevailing wage requirement; 2. All bid pricing must reflect prevailing wage requirements; 3. Bid recipients must have a process in place for reporting their compliance to the prevailing wage requirement and submit documentation along with all invoices, be it directly to SRSD or to the construction management firm, who will then include said documentation with their backup and invoices to SRSD. Verbal communications have been made to all stakeholders, including the Superintendent, Owner Representative (who oversees all construction projects for the district), construction management team, Asst. Superintendent of Operations, and all Finance Team members. A written copy of the corrective action will be delivered to each of the stakeholders listed above. Further, the Director of Finance will review all RFP?s to ensure prevailing wage requirements are met. Contact person responsible for corrective action: Linda Earl, Finance Director Anticipated Completion Date: July 1, 2022

View Audit 30511

Finding 38387 (2022-010)

Material Weakness 2022

T.a. Lawson State Community College

AL

Special Tests & Provisions Student Financial Aid Material Weakness

Management's View: The College's term calendar did not properly reflect all semester breaks and holidays resulting in improper return calculations. Moving forward , the College will include all semester breaks and holidays in the calculation. Further, administrative withdrawal procedures were not co...

Management's View: The College's term calendar did not properly reflect all semester breaks and holidays resulting in improper return calculations. Moving forward , the College will include all semester breaks and holidays in the calculation. Further, administrative withdrawal procedures were not concise which caused discrepancies in student registration status. The student registration status is key to the calculation of the Title IV funds to be returned to the Department of Education. The discrepancy resolution was outside of the 45-day requirement causing the returns of Title IV funds to be untimely. Corrective Action Plan: The Director Student Financial Services, the Registrar and the Vice President of Instruction will work together to ensure communication and compliance with Faculty regarding administrative withdrawal policy and procedures.

View Audit 30293

Finding 38386 (2022-001)

Significant Deficiency 2022

Integration Charter Schools

NY

Procurement, Suspension & Debarment § 200.213

2022-001 Suspension and Debarment ? ICS updated its Fiscal Policies and Procedures to include procedures specifically related to Suspension and Debarment during the year ended June 30, 2020. Beginning on July1, 2022, documentation of management's determination of whether a vendor was debarred or sus...

2022-001 Suspension and Debarment ? ICS updated its Fiscal Policies and Procedures to include procedures specifically related to Suspension and Debarment during the year ended June 30, 2020. Beginning on July1, 2022, documentation of management's determination of whether a vendor was debarred or suspended was maintained. The Controller will review monthly the listing of all covered vendors to ensure documentation was maintained and that no transactions occurred with vendors suspended or debarred.

View Audit 31107

Finding 38384 (2022-001)

Significant Deficiency 2022

Mental Health Association of Middle Tennessee and Subsidiary

TN

Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-001 Significant deficiency on internal controls over Cash Disbursements for Unaccompanied Alien Children Program Grant Assistance Listing #93.676 Recommendation: The Association?s management should require the established controls be followed in all circumstances. Action Taken: We concu...

Finding 2022-001 Significant deficiency on internal controls over Cash Disbursements for Unaccompanied Alien Children Program Grant Assistance Listing #93.676 Recommendation: The Association?s management should require the established controls be followed in all circumstances. Action Taken: We concur with the recommendation and have implemented procedures to ensure established controls are being followed. Courtney Hatfield, CPA Executive Director

View Audit 30892

Corrective Action Plans

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