Corrective Action Plans

Finding 36474 (2022-003)

Material Weakness 2022

IN

Allowable Costs / Cost Principles § 200.303 § 200.403 § 200.430

FINDING 2022-003 Finding: During testing, it was found that 2 out of 25 employees selected in the payroll sample for allowable costs did not have a completed semi-annual certification form or time and effort log for their work within the Title I program. Controls were not effective in ensuring all h...

FINDING 2022-003 Finding: During testing, it was found that 2 out of 25 employees selected in the payroll sample for allowable costs did not have a completed semi-annual certification form or time and effort log for their work within the Title I program. Controls were not effective in ensuring all hours worked or salaries charged to the grant had the proper supporting documentation. Contact Person Responsible for Corrective Action: Carrie McGuire Contact Phone Number: (574) 875-5161 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: In order to address the issue related to semi-annual certifications not be completed and filed in a timely manner, Concord Community Schools created a Grants and Assessment Coordinator position in May 2022. A person was hired to fill this position starting on July 1, 2022. One of the essential functions of this position is maintaining current and accurate records related to federal and state grants. Starting in January 2023, in addition to the Grants and Assessment Coordinator, a member of the business department will be a second reviewer and sign the semi-annual certifications. Anticipated Completion Date: July 15, 2023

View Audit 35807

Finding 36461 (2022-002)

Material Weakness 2022

Concord Community Schools

IN

Procurement, Suspension & Debarment § 200.1 § 200.303 § 200.317 § 200.318 § 200.319

FINDING 2022-002 Contact Person Responsible for Corrective Action: Jim Evans Contact Phone Number: (574) 875-5161 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: This finding has been corrected by discontinuing purchases from the vendor in question fo...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Jim Evans Contact Phone Number: (574) 875-5161 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: This finding has been corrected by discontinuing purchases from the vendor in question for the remainder of the 2022-2023 school year. In future years, future purchases from this vendor will be limited to $9,000.00 per fiscal year. The purchases will be monitored by the Food Service Director and the Food Service Managers in each building. Anticipated Completion Date: This finding has been corrected.

View Audit 35807

Finding 36460 (2022-001)

Material Weakness 2022

Concord Community Schools

IN

School Nutrition Programs Cash Management Material Weakness § 200.303

FINDING 2022-001 Contact Person Responsible for Corrective Action: Jim Evans Contact Phone Number: (574) 875-5161 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: This finding was corrected beginning July 1, 2022. Concord Community Schools hired an add...

FINDING 2022-001 Contact Person Responsible for Corrective Action: Jim Evans Contact Phone Number: (574) 875-5161 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: This finding was corrected beginning July 1, 2022. Concord Community Schools hired an additional staff member and that staff member reviews the information used to prepare the Monthly Sponsored Claims for reimbursement to verify that the claims are accurate, complete and prepared in accordance with the grant requirements. Once the review is complete, the Monthly Sponsored Claims are printed and signed by both the Food Service official who prepared the claims and the food service official who reviewed the claims for accuracy, completeness and compliance with grant requirements. Anticipated Completion Date: This finding has been corrected.

View Audit 35807

Finding 36456 (2022-001)

Significant Deficiency 2022

The People's Light and Theatre Company

PA

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

Corrective Action for Finding 2022-001: Internal Controls over Allowable Costs The Theatre agrees with the recommendation. This finding occurred due to a new Controller who...

Corrective Action for Finding 2022-001: Internal Controls over Allowable Costs The Theatre agrees with the recommendation. This finding occurred due to a new Controller who did not adequately document expenditures per the grant requirements. This person has since been replaced by the Theatre. Going forward, procedures will be implemented to ensure all grant expenditures are reviewed for allowability. This will include a secondary review performed by the Director of Finance & Operations or designated Theatre personnel knowledgeable of the applicable grant requirements. The Director of Finance & Operations will be responsible for initiating and executing this corrective action plan effective immediately and with an expected completion date by August 31, 2023.

View Audit 31811

Finding 36454 (2022-001)

Significant Deficiency 2022

Claremont Graduate University

CA

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

2022-001 Reporting: Significant Deficiency over Internal Controls over Contact person responsible for corrective action: Juan Hernandez, AVP for Finance Completion date: September 30, 2022 Summary of new and revised controls used to ensure timely posting of the special reports: Part 1: Starting with...

2022-001 Reporting: Significant Deficiency over Internal Controls over Contact person responsible for corrective action: Juan Hernandez, AVP for Finance Completion date: September 30, 2022 Summary of new and revised controls used to ensure timely posting of the special reports: Part 1: Starting with the quarter ended 9/30/2022 the AVP for Finance will send calendar reminders to Pre-Award, Post Award, Financial Aid, Finance, and other parties involved to set a reminder of submission deadlines for each quarterly report and set an internal deadline prior to such due date. Due dates are specified by OMB Control Number 1840-0849, the reporting deadline for quarterly reports is 10 days after each reporting period. Additionally, the AVP for Finance will now be the responsible party to coordinate and submit the report to the DOE and to initiate the upload to the university website with the help of all the aforementioned parties. Part 2: In addition to the calendar invitation in part 1 above, the AVP will be responsible for submitting the report to the DOE and emailing all parties involved confirming that the report was submitted to the DOE. This email will confirm that the report is final and will indicate to designated uploader (currently financial aid department) to make the information public by uploading it to the CGU CARES website. Once this is uploaded the uploader will send a follow up email to all parties involved to confirm that the upload to the website has occurred.

View Audit 28299

Finding 36452 (2022-002)

Material Weakness 2022

Evergreen Local School District

OH

Questioned Costs Material Weakness Matching / Level of Effort / Earmarking

Management is aware and understands the importance of compliance with the federal requirements and will ensure the wage requirements are met in the future.

View Audit 28004 Questioned Costs: $1

Finding 36446 (2022-001)

None 2022

Waukee Community School District

IA

Questioned Costs Allowable Costs / Cost Principles Reporting

Response and Corrective Action Plan: The District will update the annual calculation to include a comparison of the base used for the indirect cost adjustment. Sarah Kautz, June 30, 2023.

View Audit 26017 Questioned Costs: $1

Finding 36444 (2022-001)

None 2022

Ncr of Wayne County, Inc. Dba Dogwood Terrace

OH

Questioned Costs Subrecipient Monitoring HUD Housing Programs

Name of auditee: National Church Residences of Wayne County, Inc. HUD auditee identification number: 073-EE053-NP-WAH Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended August 31, 2022 CAP prepared by Name: Jill Kolb Position: Vice President of Housing Accounti...

Name of auditee: National Church Residences of Wayne County, Inc. HUD auditee identification number: 073-EE053-NP-WAH Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended August 31, 2022 CAP prepared by Name: Jill Kolb Position: Vice President of Housing Accounting Telephone number: 614-451-2151 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition #2022-001 (Assistance Listing 14.157): During the year ended August 31, 2022, a withdrawal of $335 from the reserve for replacements account without prior approval from HUD. Recommendation: Management should transfer $335 from the operating account to the reserve for replacements account. Action(s) Taken or Planned on the Finding: Management intends to transfer $335 into the reserve for replacements account.

View Audit 25851 Questioned Costs: $1

Finding 36442 (2022-009)

Material Weakness 2022

Government of the District of Columbia

DC

Allowable Costs / Cost Principles § 200.303 § 200.430

The District Department of Health (DC Health) concurs with the finding, causes and recommendations cited in the fiscal year 2022 single audit for the Immunization Cooperative Agreements (ICA) program. Corrective action plan objectives are to have the following completed in fiscal year 2023: (1) a r...

The District Department of Health (DC Health) concurs with the finding, causes and recommendations cited in the fiscal year 2022 single audit for the Immunization Cooperative Agreements (ICA) program. Corrective action plan objectives are to have the following completed in fiscal year 2023: (1) a regular schedule of payroll data runs and reports of budget-to-actual time migrated to a certification platform managed by the Office of Grants Management, (2) full utilization of a uniform navigable tool and one-stop document for supervisors to certify time and effort and to request next actions if actual costs do not align with personnel budgets, (3) to create an IT solution or mechanism to route and track submissions between supervisors, the Office of Grants Management and the Office of the Chief Financial Officer (OCFO), and (4) the SOP will also be updated to integrate any procedural changes resulting from full implementation. See Corrective Action Plan for chart/table

View Audit 31369

Finding 36431 (2022-008)

Significant Deficiency 2022

Government of the District of Columbia

DC

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.328 § 200.329

UDC OCFO agrees with the conditions and recommendations of this finding. No action is required since UDC has already implemented corrective action to maintain evidence of submission of quarterly reports to the UDC webmaster. UDC also developed a sign-off coversheet to document evidence of review by...

UDC OCFO agrees with the conditions and recommendations of this finding. No action is required since UDC has already implemented corrective action to maintain evidence of submission of quarterly reports to the UDC webmaster. UDC also developed a sign-off coversheet to document evidence of review by the preparer, the reviewer and approver of the quarterly and annual reports. See Corrective Action Plan for chart/table

View Audit 31369

Finding 36429 (2022-007)

Significant Deficiency 2022

Government of the District of Columbia

DC

Equipment & Real Property Management Procurement, Suspension & Debarment § 200.303 § 200.313

The District of Columbia Public Schools (DCPS) agrees with the conditions and recommendations of this finding. The DCPS corrective action plan includes the following: ? DCPS will establish a link between the various systems to ensure purchasing and receiving records are attached to individual as...

The District of Columbia Public Schools (DCPS) agrees with the conditions and recommendations of this finding. The DCPS corrective action plan includes the following: ? DCPS will establish a link between the various systems to ensure purchasing and receiving records are attached to individual asset tags or other identifiable information in our asset management system. Effective March 23, 2023, TIPWeb has been updated reflect these changes. See Corrective Action Plan for chart/table

View Audit 31369

Finding 36422 (2022-006)

Significant Deficiency 2022

Government of the District of Columbia

DC

Reporting Matching / Level of Effort / Earmarking § 200.302 § 200.303

OCFO concurs with the finding. In the compilation and reconciliation of the SEFA, the PAYGO ARPA Local Revenue Replacement expenditures component was inadvertently included in the draft District FY 2022 SEFA presented to the external auditors. The District SEFA Compilation Worksheet will be update...

OCFO concurs with the finding. In the compilation and reconciliation of the SEFA, the PAYGO ARPA Local Revenue Replacement expenditures component was inadvertently included in the draft District FY 2022 SEFA presented to the external auditors. The District SEFA Compilation Worksheet will be updated to include guidance on treatment of PAYGO FY 2023 ARPA Local Revenue Replacement expenditures (if any) to ensure they are not included in the draft FY 2023 SEFAs presented to the external auditors. See Corrective Action Plan for chart/table

View Audit 31369

Finding 36420 (2022-005)

Significant Deficiency 2022

Government of the District of Columbia

DC

Reporting Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303 § 200.328

The Department of Human Services (DHS) concurs with the findings. In response to a similar finding for the fiscal year 2021 ERA single audit where original submission data was overridden by formatting updates, DHS began saving screen shots of reported data within Treasury?s reporting portal. This p...

The Department of Human Services (DHS) concurs with the findings. In response to a similar finding for the fiscal year 2021 ERA single audit where original submission data was overridden by formatting updates, DHS began saving screen shots of reported data within Treasury?s reporting portal. This practice began in June 2022 and will continue for the duration of the ERA program, through ERA2 closeout reporting. This will ensure that even if Treasury reporting portal functionality changes in the future, there is clear supporting documentation of the information submitted. See Corrective Action Plan for chart/table

View Audit 31369

Finding 36419 (2022-004)

Material Weakness 2022

Government of the District of Columbia

DC

Questioned Costs Reporting Matching / Level of Effort / Earmarking § 200.303

The Department of Human Services (DHS) agrees with the findings. DHS will reach out to the four (4) STAY DC payees to formally request the return of improper payments to the District of Columbia. This will be tracked to ensure the return is recorded against ERA within the District?s financial syste...

The Department of Human Services (DHS) agrees with the findings. DHS will reach out to the four (4) STAY DC payees to formally request the return of improper payments to the District of Columbia. This will be tracked to ensure the return is recorded against ERA within the District?s financial system. To address any documentation gaps, DHS introduced new Standard Operating Procedures (SOPs) for Family Rehousing and Stabilization Program (FRSP) in FY23. The new SOP implements stricter internal control procedures, regular audits, and streamlining the eligibility determination process. The District will reclass all identified errored payments off of the ERA fund to Local funding by the closeout of FY23, Sept. 30, 2023. DHS also completed a reconciliation of data reported to U.S. Treasury for ERA1 closeout reporting and ERA2 2023 Q2 reporting to ensure that no errored payments were included. See Corrective Action Plan for chart/table

View Audit 31369 Questioned Costs: $1

Finding 36417 (2022-002)

Significant Deficiency 2022

Village of Belleville

WI

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

Finding 2022-002 Program ALN: 21.027 Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Fund Pass-Through Agency: Not applicable Award Number/year: Not applicable / 2022 Criteria: Nonfederal entities in receipt of federal funds must comply with the requirements of 2 CFR 200.303(a), ...

Finding 2022-002 Program ALN: 21.027 Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Fund Pass-Through Agency: Not applicable Award Number/year: Not applicable / 2022 Criteria: Nonfederal entities in receipt of federal funds must comply with the requirements of 2 CFR 200.303(a), which require an entity to establish and maintain effective internal control over the Federal award to ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Review and approval of reports to be submitted under the program should be completed before submission by an individual separate from the preparer. Condition/Context: For the one report required to be submitted under the program in FY2022, the report was both prepared and reviewed by the same individual. The sample was not statistically valid. Cause: The City does not have an internal process in place to ensure all reports are reviewed by someone separate from the preparer prior to submission. Effect: Reports could be submitted that contain errors or reports may not be submitted within the allowed reporting periods. Questioned Costs: None noted. Recommendation: The City should consider enhancing its internal controls related to this program to include a review of reports by someone separate from the preparer prior to submission. Corrective Action Plan Corrective Action Planned: Finance Director will prepare the report. Deputy Treasurer/Clerk will review the report before Finance Director submits the report. Name(s) of Contact Person(s) Responsible for Corrective Action: Mark Stevens, Finance Director Anticipated Completion Date: April 2024 (at point of annual submission)

View Audit 38083

Finding 36414 (2022-001)

Significant Deficiency 2022

Multnomah County Oregon

OR

Subrecipient Monitoring Reporting

Management?s View and Corrective Action Plan to Current Year Audit Findings and Questioned Costs Finding #2022-001: Allowable Costs ? Significant Deficiency in Internal Controls over Compliance Management agrees with the finding and auditor?s recommendation. Going forward an internal control will ...

Management?s View and Corrective Action Plan to Current Year Audit Findings and Questioned Costs Finding #2022-001: Allowable Costs ? Significant Deficiency in Internal Controls over Compliance Management agrees with the finding and auditor?s recommendation. Going forward an internal control will be in place to retain a copy of each report submitted with evidence of required submission date when it is not maintain within the third party reporting system. This will be resolved by June 30, 2023. The Deputy CFO will be responsible for ensuring that the correcting actions take place as described. If you have any questions of require additional information, please feel free to contact me at (503-988-7966) or at cora.bell@multco.us. Sincerely, Cora Bell Deputy CFO

View Audit 30278

Finding 36408 (2022-002)

Material Weakness 2022

Tipton Community School Corporation

IN

Procurement, Suspension & Debarment School Nutrition Programs Subrecipient Monitoring § 200.303 § 200.317 § 200.318 § 200.319 § 200.320

FINDING 2022-002 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Brook Cleaver Contact Phone Number: (765) 675-2147 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Superintendent and Treasurer will work to ensure...

FINDING 2022-002 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Brook Cleaver Contact Phone Number: (765) 675-2147 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Superintendent and Treasurer will work to ensure that bids are sought and kept on file for projects exceeding the simplified acquisition threshold. Once a vendor is selected, Treasurer will search exclusions in the Sam.gov portal for vendors that may be suspended or debarred from participation in federal assistance programs and keep said documentation on file. Anticipated Completion Date: Immediately.

View Audit 30277

Finding 36407 (2022-003)

Significant Deficiency 2022

Maywood-Melrose Park-Broadview School District 89

IL

Allowable Costs / Cost Principles Cash Management Reporting

Corrective Action Plan Finding No.: 2022- 003 Condition: Audit procedures identified that the District claimed $48,150 of expenditures related to equipment on their June 30, 2022 reimbursement claim submitted to the Illinois State Board of Education, however these expenditures were...

Corrective Action Plan Finding No.: 2022- 003 Condition: Audit procedures identified that the District claimed $48,150 of expenditures related to equipment on their June 30, 2022 reimbursement claim submitted to the Illinois State Board of Education, however these expenditures were not received and paid by the District until July 2022. Plan: The District will implement an expenditure tracking system that will require all supporting documentation be uploaded to an electronic filing sharing system (OneDrive) for all quarterly reporting periods. The District will review submittals against dates for which goods and services were actually received. In addition, the District will implement a receiving protocol to coordinate payables against the receipt of materials. Anticipated Date of Completion: June 30, 2022 Name of Contact Person: James Vreeland, Business Manager Management Response: See above

View Audit 37186

Finding 36403 (2022-002)

Significant Deficiency 2022

Pueblo of Laguna Department of Education

NM

Reporting

2022-001 ? Payroll Liabilities Corrective Action: The Department has recently hired a Controller (a position which had been vacant for 2 years) who has implemented a monthly closing calendar, which will include reconciliations of all accounts. The completion of the closing calendar will be reviewed ...

2022-001 ? Payroll Liabilities Corrective Action: The Department has recently hired a Controller (a position which had been vacant for 2 years) who has implemented a monthly closing calendar, which will include reconciliations of all accounts. The completion of the closing calendar will be reviewed and approved monthly by the Executive Director of Finance. We do not anticipate this finding occurring again. Person Responsible: Eric Olson, Controller and Marina Sondergaard, Executive Director of Finance Completion Date: June 30, 2023 2022-002 ? Reporting Corrective Action: The late report submissions were due to turnover in Finance staff, and in the 2-year vacancy at our Controller?s desk. The Department has recently hired a Controller who has implemented a monthly closing calendar, which will include preparation of all required grant reports. A simple matrix containing due dates for all LDOE grant reports has been created to facilitate this. The completion of the closing calendar will be reviewed and approved monthly by the Executive Director of Finance. Person Responsible: Eric Olson, Controller and Marina Sondergaard, Executive Director of Finance Completion Date: June 30, 2023

View Audit 36668

Finding 36399 (2022-004)

Significant Deficiency 2022

Independent School District No. 001

MN

Internal Control / Segregation of Duties Significant Deficiency Special Tests & Provisions § 200.326

2022-004 SPECIAL PROVISIONS ? WAGE RATE REQUIREMENTS Federal agency: U.S. Department of Education Federal program title: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U, and 84.425W Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): S425D210045 ...

2022-004 SPECIAL PROVISIONS ? WAGE RATE REQUIREMENTS Federal agency: U.S. Department of Education Federal program title: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U, and 84.425W Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): S425D210045 and S425C210015 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: ? Material Weakness in internal control over compliance CORRECTIVE ACTION PLAN (CAP): Recommendation: We recommend that the District obtain the weekly payrolls and statement of compliance from contractors that work on construction contracts financed by federal assistance funds. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to the Finding: Management will implement procedures and controls to obtain the necessary documentation to verify that contractors are in compliance with the wage rate requirements. Official Responsible for Ensuring CAP: Heather Hipp, Business Manager. Planned Completion Date for CAP: June 30, 2023.

View Audit 35449

Finding 36392 (2022-003)

Significant Deficiency 2022

Independent School District No. 001

MN

Procurement, Suspension & Debarment Internal Control / Segregation of Duties

2022-003 SUSPENSION AND DEBARMENT Federal agency: U.S. Department of Agriculture Federal program title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0001-000 Award Period: July ...

2022-003 SUSPENSION AND DEBARMENT Federal agency: U.S. Department of Agriculture Federal program title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0001-000 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: ? Significant Deficiency in internal control over compliance CORRECTIVE ACTION PLAN (CAP): Recommendation: We recommend the District review suspension and debarment before entering into contracts with vendors. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to the Finding: The District will ensure vendors are not suspended or debarred before awarding the contract. Official Responsible for Ensuring CAP: Heather Hipp, Business Manager. Planned Completion Date for CAP: June 30, 2023.

View Audit 35449

Finding 36391 (2022-001)

Material Weakness 2022

Chambersburg Area School District

PA

Procurement, Suspension & Debarment

The Chambersburg Area School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Smith Elliott Kearns & Co., LLC Certified Public Accountants & Consultants 804 Wayne Avenue Chambersburg, PA 1720...

The Chambersburg Area School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Smith Elliott Kearns & Co., LLC Certified Public Accountants & Consultants 804 Wayne Avenue Chambersburg, PA 17201 Audit Period July 1, 2021 to June 30, 2022 The findings for 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 AWARDS FINDING Material Weakness in Internal Control over Compliance and Compliance 2022-001 Procurement, Suspension, and Debarment. Criteria Federal grant recipients are prohibited from contracting with parties suspended or debarred from doing business with the federal government. Federal regulations require that grant recipients ensure vendors are not suspended or debarred from doing business with the federal government. This verification may be accomplished by checking the Excluded Parties List System (EPLS) maintained by the General Services Administration (GSA), collection of a certification from the entity, or adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). Statement of Condition The School District contracted the purchase of mobile routers, modems, and antennas in which the vendors were not verified to not be suspended or debarred from receiving federal funds. During testing, it was found that applicable vendors were not listed as suspended or debarred. Statement of Cause While internal control policies are in place to address the procurement, suspension, and debarment requirements, these policies were not followed due to the fact the School District was unaware that the grant was federally funded until after the equipment was purchased. Possible Asserted Effect The School District could have purchased goods or services from suspended or debarred vendors that are not eligible to receive federal funds. Questioned Costs None Context The School District had two transactions that were applied to the Emergency Connectivity Fund Program during the fiscal year to the same vendor. Therefore, we tested all federal expenditures that would have required the School District to follow the procurement, suspension, and debarment requirements. Recommendation The School District should ensure whether all funding sources, specifically grants, are federally funded and follow the related procurement, suspension, and debarment internal control policies previously established. Views of responsible officials and planned corrective action The School District will require all grants to be submitted to the Business Office with applications and award letters. In addition, a form will be designed that will be attached to the application and award letter along with a request for a funding source to track revenues and expenditures.

View Audit 36667

Finding 36387 (2022-002)

Significant Deficiency 2022

Brainerd Public Schools - Isd 181

MN

Allowable Costs / Cost Principles Reporting Significant Deficiency

Finding 2022-002 ? Reporting Federal agency: U.S. Department of Treasury Federal program name: Coronavirus State and Local Fiscal Recovery Fund Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP2619-2022 Pass-Through Agency: Minnesota Department of Education Pass-T...

Finding 2022-002 ? Reporting Federal agency: U.S. Department of Treasury Federal program name: Coronavirus State and Local Fiscal Recovery Fund Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP2619-2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): Unknown Award Period: July1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in internal control over compliance. Corrective Action Plan (CAP): Recommendation: We recommend that the District implement procedures and controls in relation to the required Coronavirus State and Local Fiscal Recovery Funds, to ensure they are completed accurately and timely going forward. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will implement procedures and controls over federal funds to ensure all requirements have been met. Name of the contact person responsible for corrective action: Marci Lord, Director of Business Services. Planned completion date for corrective action plan: June 30, 2023.

View Audit 34796

Finding 36386 (2022-001)

None 2022

Trustees of Tufts College D/b/a Tufts University

MA

Questioned Costs Allowable Costs / Cost Principles

2022-001 Indirect cost rate incorrectly applied to HEERF lost revenue Cluster: Not appliable Grantor: Department of Education Award Name: COVID-19 - Higher Education Emergency Relief Fund (?HEERF?) ? Institutional Portion Award Year: FY2021 Assistance Listing Number: 84.425F Management acknowle...

2022-001 Indirect cost rate incorrectly applied to HEERF lost revenue Cluster: Not appliable Grantor: Department of Education Award Name: COVID-19 - Higher Education Emergency Relief Fund (?HEERF?) ? Institutional Portion Award Year: FY2021 Assistance Listing Number: 84.425F Management acknowledges that indirect costs applied to the HEERF Institutional Portion were initially calculated from a base that included lost revenue. Following identification of the error, indirect costs calculated from lost revenue were removed and allowable costs were substituted in and included in amended Q1 2022 and Q2 2022 quarterly reports. Though all HEERF Institutional Portion funds have been expended, management will ensure that indirect costs are calculated from a base that includes allowable costs only. Moving forward, the Director of Post-Award Research Administration and University Controller will review the indirect cost calculation for all grants where lost revenue is an allowable cost. ___________________________ Jonathan Pearsall University Controller (617) 627-3816

View Audit 33274 Questioned Costs: $1

Finding 36385 (2022-001)

Significant Deficiency 2022

Canton Area School District

PA

Reporting Internal Control / Segregation of Duties

Corrective Action Plan December 16, 2022 Federal Audit Clearinghouse Canton Area School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: EFPR Group, CPAs, PLLC 8 Denison Parkway East, Suite...

Corrective Action Plan December 16, 2022 Federal Audit Clearinghouse Canton Area School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: EFPR Group, CPAs, PLLC 8 Denison Parkway East, Suite 407 Corning, NY 14830 Audit period: July 1, 2021 ? 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 AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAM AUDIT Finding 2022-001 - Education Stabilization Fund - ARP Elementary and Secondary School Emergency Relief Fund - Assistance Listing No. 84.425U; Grant Period - For the year ended June 30, 2022 Audit Finding Significant Deficiency: Condition: The internal controls over the Single Funding Certificate were not operating properly. As a result, for salaries and /or benefits charged to the grant, Single Funding Certificates were not completed for one employee out of one tested. Criteria: Proper functioning internal controls would result in the District having all required Single Funding Certificates completed and obtained contemporaneously. Cause: The system of controls over the Education Stabilization Fund - ARP Elementary and Secondary School Emergency Relief Fund did not operate properly to detect that a signed Single Funding Certificate was not on file for the employee selected for testing. The controls require District personnel to sign a Single Funding Certificate bi-annually if wages and benefits are paid with federal funding. This requirement was overlooked and therefore; a signed certificate was not on file for one employee out of one tested. Effect: The District was not in compliance with the requirement of needing the Single Funding Certificates signed bi-annually for the Education Stabilization Fund - ARP Elementary and Secondary School Emergency Relief Fund. Questioned Costs: None identified. Auditors' Recommendation: The District's internal control system over reporting requirements related to the Education Stabilization Fund - ARP Elementary and Secondary School Emergency Relief Fund should be reviewed and modified to prevent future errors. The District should review Education Stabilization Fund - ARP Elementary and Secondary School Emergency Relief Fund files to ensure all required Single Funding Certificates are completed. Planned Corrective Action: A control has been added whereby a calendar reminder has been set, reoccurring bi-annually, which will initiate a process that ensures that the certificate forms for all individuals charged to the grant will be reviewed, issued, signed and accounted for, to ensure a Single Funding Certificate was obtained. Contact Person Responsible for Corrective Action: Mark Jannone, Business Manager. Anticipated Completion Date: The corrective action plan has already been completed as of the date of this letter. If the Federal Audit Clearinghouse has questions regarding this plan, please call Mark Jannone at 570-673-3191. Sincerely yours, Mark Jannone

View Audit 31280

Corrective Action Plans

Filters