Corrective Action Plans

Finding 33964 (2022-001)

Significant Deficiency 2022

Edgewood Seniors Preservation Corporation

DC

HUD Housing Programs Internal Control / Segregation of Duties Reporting

Corrective Action Plan Project Legal Name: Edgewood Senior Preservation Corporation (the ?Corporation?) HUD Project No. 000-EE047 Audit Firm: Cohn Reznick LLP Period covered by the audit: Year ended 12/31/22 Corrective Action Plan prepared by: Name: Kristen Haywood Position: Director of Accou...

Corrective Action Plan Project Legal Name: Edgewood Senior Preservation Corporation (the ?Corporation?) HUD Project No. 000-EE047 Audit Firm: Cohn Reznick LLP Period covered by the audit: Year ended 12/31/22 Corrective Action Plan prepared by: Name: Kristen Haywood Position: Director of Accounting ? Enterprise Residential, LLC Telephone Number 443-451-6809 The following is a recommended format to be followed by the auditee for preparing a corrective action plan: A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2022-1 a. Comments on the Finding and Each Recommendation Management understands the importance of an internal control system that tracks tenants that are terminated from the Section 8 program to ensure each tenant ledger card is updated and appropriate billed through the subsidiary ledger. b. Action(s) Taken or Planned on the Finding Management is working closely with the third party compliance firm to make necessary changes to the recertification processes that were in place. The following process improvements have been made: 1. The third party compliance firm was erroneously terminating tenants from the billing system at 60 days past recertification date versus the full 90 day grace period past recertification date. This has been corrected to 90 days. 2. The third party compliance firm is now generating a monthly report and sending it to Management to communicate what residents are terminating from the billing system. This was previously not being communicated. 3. Management is focused on reviewing this monthly reporting along with Rent Rolls to appropriately charge residents who terminated from the billing system. In addition, Management has made the following improvements to their internal processes: 1. Recertification reminder letters are being consistently sent to residents at 120, 90, 60, and 30 days prior to recertification date. 2. Incentives are in place to encourage site associates to complete recertification tasks timely including staff lunches. After working hour sessions are also being held. 3. Third party consultants are being utilized on some of the more extreme cases where large numbers of recertifications are overdue. 4. Site associates are going door to door and enlisting help from Resident Services teams to engage residents.

View Audit 28656

Finding 33944 (2022-001)

Significant Deficiency 2022

Island Harvest LTD

NY

Reporting

Island Harvest will continue to reinforce internal controls to ensure that costs related to federal programs are reviewed as part of year-end closing procedures. Island Harvest will work with legislative partners to ensure expenditures of federal awards are reflected on the SEFA on the accrual basis...

Island Harvest will continue to reinforce internal controls to ensure that costs related to federal programs are reviewed as part of year-end closing procedures. Island Harvest will work with legislative partners to ensure expenditures of federal awards are reflected on the SEFA on the accrual basis, in the year costs were incurred. To properly code all federal assistance listing numbers, Island Harvest will work with its funders until the confirmed federal assistance listing number is properly reflected in the SEFA.

View Audit 31290

Finding 33940 (2022-001)

Significant Deficiency 2022

House of Hope Green Bay, Inc.

WI

Reporting Internal Control / Segregation of Duties

2022-001 Grant Tracking Contact: Shannon Wienandt Completion date: June 30, 2023 Management?s Response: We have worked with our outside accountant to develop a system to properly track grant funds and ensure the activity is being accurately reported in the accounting system. This issue was corrected...

2022-001 Grant Tracking Contact: Shannon Wienandt Completion date: June 30, 2023 Management?s Response: We have worked with our outside accountant to develop a system to properly track grant funds and ensure the activity is being accurately reported in the accounting system. This issue was corrected for a period of time. This was identified in the prior year audit and corrected at that time, but we were already into the next fiscal year. Full correction should be completed in FY23.

View Audit 36709

Finding 33939 (2022-001)

Material Weakness 2022

Northshore School District No. 417

WA

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

See Corrective Action Plan for chart/table.

View Audit 34959 Questioned Costs: $1

Finding 33938 (2022-004)

Significant Deficiency 2022

Californai Partnership to End Domestic Violence

CA

Reporting

Federal Grantor: U.S. Department of Health and Human Services, Family Violence Prevention and Services/State Domestic Violence Coalitions, State Coalition Technical Assistance and Training Program, Director Program, Federal Assistance List Number 93.591 Condition: The Partnership did not submit its ...

Federal Grantor: U.S. Department of Health and Human Services, Family Violence Prevention and Services/State Domestic Violence Coalitions, State Coalition Technical Assistance and Training Program, Director Program, Federal Assistance List Number 93.591 Condition: The Partnership did not submit its annual performance progress reports (PPR) and Federal Financial Reports (SF-425) for the years ended September 30, 2021 as of the required due date of 90 days after the September 30 year-end for three of the four individual grants sampled under the program. Auditor Recommendation: The Partnership should strengthen its internal control procedures over reporting to ensure that all required reports are prepared and submitted in a timely manner. Multiple staff should be trained to prepare reports in case of staff turnover or other circumstances. A summary of required reports and due dates should be prepared using the terms and conditions of each grant to facilitate this process. The Schedule of Expenditures of Federal Awards schedule provided during the audit could be updated to include this information since it already includes program names, funder numbers used in the GL, period of performance and other information for each grant that would be useful to prepare the reports. Partnership Contact Person Responsible for the Corrective Action: Aleese Moore-Orbih, Executive Director Management Response and Corrective Action Plan: The Partnership concurs with the finding and recommendation. We have already created an internal document the includes the information from the SEFA as well as the requirements for reporting. Each grant has been assigned to a director-level employee to ensure that reporting requirements are met. In addition, new staff is being hired to be a backup to the Director.

View Audit 34957

Finding 33937 (2022-003)

Significant Deficiency 2022

Californai Partnership to End Domestic Violence

CA

Reporting Significant Deficiency § 200.502 § 200.510

Federal Grantor: U.S. Department of Health and Human Services, Family Violence Prevention and Services/State Domestic Violence Coalitions, State Coalition Technical Assistance and Training Program, Director Program, Federal Assistance List Number 93.591 Condition: Expenditures reported on the Schedu...

Federal Grantor: U.S. Department of Health and Human Services, Family Violence Prevention and Services/State Domestic Violence Coalitions, State Coalition Technical Assistance and Training Program, Director Program, Federal Assistance List Number 93.591 Condition: Expenditures reported on the Schedule of Expenditures of Federal Awards (SEFA) were revised during the single audit. Auditor Recommendation: The Partnership should work with its external accounting firm to ensure the SEFA is complete and accurate and expenses agree to federal revenues reported and ensure revenues and expenses for each federal grant are included in the appropriate grouping code for the grant so revenues and expenses claimed are accounted for separately in the general ledger. Partnership Contact Person Responsible for the Corrective Action: Aleese Moore-Orbih, Executive Director Management Response and Corrective Action Plan: The Partnership concurs with the finding and recommendation. We have begun the process of increasing the capacity of our finance department to include an Associate Director, who, like the Senior Director, will be familiar with Uniform Guidance and nonprofit grants management and accounting. They will work in collaboration with our accounting consultants to ensure the SEFA is complete and accurate and agrees to recorded revenue. The target date for hiring is September 1, 2023.

View Audit 34957

Finding 33936 (2022-002)

Significant Deficiency 2022

Californai Partnership to End Domestic Violence

CA

Subrecipient Monitoring Reporting Significant Deficiency

Federal Grantor: U.S. Department of Health and Human Services, Family Violence Prevention and Services/State Domestic Violence Coalitions, State Coalition Technical Assistance and Training Program, Director Program, Federal Assistance List Number 93.591 ...

Federal Grantor: U.S. Department of Health and Human Services, Family Violence Prevention and Services/State Domestic Violence Coalitions, State Coalition Technical Assistance and Training Program, Director Program, Federal Assistance List Number 93.591 Condition: The Partnership submitted its audited financial statements and single audit report to the federal clearinghouse in August 2023, more than 4 months after it was due. Auditor Recommendation: The Partnership should work with its external accounting firm so that it can submit its audited financial statements and single audit to the federal audit clearinghouse no later than the statutory reporting deadline. Partnership Contact Person Responsible for the Corrective Action: Aleese Moore-Orbih, Executive Director Management Response and Corrective Action Plan: The Partnership concurs with the finding and recommendation. We have begun the process of increasing the capacity of our finance department to include an Associate Director, who, like the Senior Director, will be familiar with Uniform Guidance and nonprofit grants management and accounting. They will work in collaboration with our accounting consultants to submit its audited financial statements and single audit no later than the statutory reporting deadline. The target date for hiring is September 1, 2023.

View Audit 34957

Finding 33935 (2022-002)

Significant Deficiency 2022

City of Littleton

CO

Procurement, Suspension & Debarment Subrecipient Monitoring

COVID-19 Coronavirus State and Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: We recommend that the City utilize standard forms or templates for its Requests for Qualifications and contracts with vendors to document verification that parties are not suspended or debarred prior...

COVID-19 Coronavirus State and Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: We recommend that the City utilize standard forms or templates for its Requests for Qualifications and contracts with vendors to document verification that parties are not suspended or debarred prior to entering into a covered transaction with a vendor or subrecipient. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Business processes for contract review will include verification of suspension and debarment at the time of contract approval and appropriate staff has been notified. Name of the contact person responsible for corrective action: Tiffany Hooten, Finance Director. Planned completion date for corrective action plan: July 18, 2023

View Audit 34954

Finding 33934 (2022-001)

Significant Deficiency 2022

City of Littleton

CO

Procurement, Suspension & Debarment Subrecipient Monitoring Significant Deficiency § 200.318 § 200.320 § 200.327

COVID-19 Coronavirus State and Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: We recommend the City implement controls to ensure its procurement policies and procedures are followed prior to entering into contracts. Explanation of disagreement with audit finding: There is no d...

COVID-19 Coronavirus State and Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: We recommend the City implement controls to ensure its procurement policies and procedures are followed prior to entering into contracts. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City acknowledges supply chain issues as a result of COVID-19 which limited purchasing options in one instance. The city will adjust business processes to provide additional review when making purchases to ensure compliance with the procurement policy and proper documentation is included for any exceptions. This will be incorporated immediately. Name of the contact person responsible for corrective action: Tiffany Hooten, Finance Director. Planned completion date for corrective action plan: July 18, 2023

View Audit 34954

Finding 33928 (2022-003)

Significant Deficiency 2022

City of Littleton

CO

Procurement, Suspension & Debarment Subrecipient Monitoring

Highway Planning and Construction ? Assistance Listing No. 20.205 Recommendation: We recommend that the City utilize standard forms or templates for its Requests for Qualifications and contracts with vendors to document verification that parties are not suspended or debarred prior to entering into a...

Highway Planning and Construction ? Assistance Listing No. 20.205 Recommendation: We recommend that the City utilize standard forms or templates for its Requests for Qualifications and contracts with vendors to document verification that parties are not suspended or debarred prior to entering into a covered transaction with a vendor or subrecipient. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Business processes for contract review will include verification of suspension and debarment at the time of contract approval and appropriate staff has been notified. Name of the contact person responsible for corrective action: Tiffany Hooten, Finance Director. Planned completion date for corrective action plan: July 18, 2023

View Audit 34954

Finding 33926 (2022-001)

Significant Deficiency 2022

Missouri Association of Prosecuting Attorneys

MO

Reporting Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN Missouri Department of Social Services Division of Finance and Administration: Missouri Association of Prosecuting Attorneys respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and Address of independent accounting firm: ...

CORRECTIVE ACTION PLAN Missouri Department of Social Services Division of Finance and Administration: Missouri Association of Prosecuting Attorneys respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and Address of independent accounting firm: Evers & Company, CPA?s, L.L.C., 520 Dix Road, Jefferson City, Missouri, 65109 Audit Period: Fiscal Year Ended December 31, 2022 The findings from the December 31, 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 Significant Deficiencies: 2022 - 001 Internal Control over Financial Reporting Recommendation: We recommend that the Board of Directors be aware of the internal control deficiencies over financial reporting. And, if possible, implement procedures to ensure that the Association has the expertise necessary to prevent, detect and correct misstatements and be capable of drafting the financial statements, related footnote disclosures and SEFA in accordance with the cash basis method of accounting. Response: The Board believes it has personnel who possess suitable skill, knowledge, or experience to oversee services the auditor provides in assisting with financial statement presentation which requires a lower level of technical knowledge than the competence required to prepare the financial statements, related footnote disclosures and SEFA in accordance with the cash basis of accounting. If the Missouri Department of Social Services has questions regarding this plan, please telephone Darrell Moore at 573-751-0619. Sincerely yours Darrell Moore Executive Director

View Audit 34067

Finding 33923 (2022-002)

Significant Deficiency 2022

Council on Aging - Southern California

CA

Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-002: Journal Entry & Account Reconciliations Reviews - Contact person responsible for corrective action: John Welsh, Director of Finance Expected date of corrective action: Immediate Management?s response: Management has implemented an immediate response to this significant deficiency ...

Finding 2022-002: Journal Entry & Account Reconciliations Reviews - Contact person responsible for corrective action: John Welsh, Director of Finance Expected date of corrective action: Immediate Management?s response: Management has implemented an immediate response to this significant deficiency as follows: Adjusting Journal Entries are to be requested by Accounting Manager(s) (or above) and booked into QuickBooks by a Staff Accountant. After a Staff Accountant has booked the journal entry into the accounting system, s/he will print out the AJE, and sign and date the journal entry. Staff Accountant will then provide the signed journal entry with supporting backup to the Accounting Manager (or above) for review and approval. Manager (or above) will approve journal entries by providing a physical signature on each journal entry. Staff Accountant will scan and file the signed journal entries into the document storage database. Bank reconciliations are to be performed by a Staff Accountant and provided to an Accounting Manager (or above) for review. The Accounting Manager (or above) will approve bank reconciliations by providing a physical signature on each reconciliation. Staff Accountant will scan and file signed reconciliations into the document storage database.

View Audit 33261

Finding 33922 (2022-003)

Material Weakness 2022

Chicago Housing Authority

IL

HUD Housing Programs Subrecipient Monitoring Special Tests & Provisions § 200.303

Finding 2022-003 (Assistance Listing 14.881) N17. Environmental Contaminants Testing and Remediation Corrective Action Plan: ? Summary of Finding ? Special Test and Provisions The Authority was unable to provide evidence that the UPCS or the environmental inspection populations were complete and ac...

Finding 2022-003 (Assistance Listing 14.881) N17. Environmental Contaminants Testing and Remediation Corrective Action Plan: ? Summary of Finding ? Special Test and Provisions The Authority was unable to provide evidence that the UPCS or the environmental inspection populations were complete and accurate. Sixty failed UPCS inspections and forty failed environmental inspections were selected for compliance testing out of the total 9,975 failed UPCS inspections and 216 failed environmental inspections, reported by the Authority. ? Internal controls were not in place to ensure that failed UPCS and environmental inspections were remediated. ? For 35 of the 60 failed UPCS inspections tested (58%) and 14 of the 40 (35%) failed environmental inspections, the Authority did not maintain adequate supporting documentation to evidence that the safety concern from the failed inspection was remediated. ? Planned Actions: For the 2024 inspection cycle, the Authority will implement new software protocols that will automatically generate work orders to resolve findings in a failed inspection. It will track mitigations and completion of those work orders, in lieu of re-inspections. Additionally, Portfolio Management team will conduct a regular audit of work orders generated from the annual unit inspections (2%). For environmental findings, the Authority will broaden the scope of the internal inspections to include generating work orders for all findings, and securing all necessary evidence that work was remediated, and all other necessary actions have occurred. For open findings, the Authority is confirming that one or more of the following conditions exist: ? Identified remediation has taken place through a completed work order or comprehensive unit turn. ? Resident has been transferred. ? Unit is vacant, pending remediation through a comprehensive unit turn. Contact Person: Eric Garrett, Chief Property Officer Anticipated Completion Date: Q1 2024

View Audit 33257

Finding 33921 (2022-002)

Material Weakness 2022

Chicago Housing Authority

IL

HUD Housing Programs Special Tests & Provisions Subrecipient Monitoring § 200.303

Finding 2022-002 (Assistance Listing 14.881) N14. Recording of Declarations of Trust/Declaration of Restrictive Covenants Against Public Housing Property Corrective Action Plan: ? Summary of Finding - Special Test Provisions There were nine of the seventeen Declarations of Trust selected for testin...

Finding 2022-002 (Assistance Listing 14.881) N14. Recording of Declarations of Trust/Declaration of Restrictive Covenants Against Public Housing Property Corrective Action Plan: ? Summary of Finding - Special Test Provisions There were nine of the seventeen Declarations of Trust selected for testing of internal controls over compliance with recording of DOTs against public housing property with deviations and a compliance exception of the following nature: ? Four instances were identified in which incorrect Property Index Numbers (PINs) were recorded within the Authority?s Excel Monitoring spreadsheet when comparing the information on the DOT. As such, the Authority?s Excel monitoring spreadsheet required updating due to inaccurate data (control deviations). ? Six instances in which the incorrect DOT addresses were recorded in the Authority?s Excel monitoring spreadsheet when compared to the DOT filed with the State of Illinois (control deviations). ? One instance was identified in which incorrect PINs were recorded within the DOT when comparing the DOT to the Authority?s DOT Excel monitoring spreadsheet. As such, a Scrivener?s Affidavit was required to be recorded by the Authority (control deviation and compliance exception). ? Planned Actions: The CHA Office of the General Counsel conducted a comprehensive quality control review of both the Authority?s Excel Monitoring spreadsheets and the recorded DOTs, in response to the 2021 audit findings related to the CHA?s DOTs. During the quality control review process, which coincided with the same timing as the 2022 audit, Legal Department staff identified and corrected all discrepancies within the foregoing documents. This undertaking included the requisite corrections noted above. The CHA Office of the General Counsel is awaiting receipt of filed documents to be returned from the County Clerk?s Office to note the recording information on the respective Excel spreadsheets for accurate reference. Once this update is completed, all Excel spreadsheets will be locked allowing only one point of date entry by the Office of the General Counsel, while making the spreadsheets available as a ?read-only? file. Going forward, the quality control efforts to be undertaken will be to make sure that new DOTs are accurately prepared and identified on the Excel spreadsheets. Contact Person: Ellen M. Harris, Chief Legal Officer Anticipated Completion Date: End of 1st Qtr. 2024

View Audit 33257

Finding 33920 (2022-001)

Material Weakness 2022

Chicago Housing Authority

IL

HUD Housing Programs Eligibility Allowable Costs / Cost Principles § 200.303

Finding 2022-001 (Assistance Listing 14.881) Eligibility and Reporting (Form HUD-50058 MTW) Public Housing and Rental Assistance Demonstration (RAD) Corrective Action Plan: ? Summary of Finding ? Eligibility and Reporting ? Internal Controls ? There were four Public Housing tenants and three RAD ...

Finding 2022-001 (Assistance Listing 14.881) Eligibility and Reporting (Form HUD-50058 MTW) Public Housing and Rental Assistance Demonstration (RAD) Corrective Action Plan: ? Summary of Finding ? Eligibility and Reporting ? Internal Controls ? There were four Public Housing tenants and three RAD tenants for which control deviations were noted (8.8% overall MTW deviation rate). In the case that a recertification was to be performed in 2022, the nature of the control deviations are as follows: ? The examination/re-examination checklist was not initialed by the certification specialist (CS); therefore, the Authority did not retain evidence that the CS inspected all relevant forms (three instances). ? The examination/re-examination checklist was initialed by the CS, but forms were missing and/or not signed (one instance). ? Relevant forms were signed after the effective date and submittal to HUD (three instances). ? Relevant forms were missing and/or missing signature by the tenant and CS (five instances). ? Summary of Finding ? Eligibility and Reporting ? Compliance In addition, there were twelve compliance exceptions noted out of 100 tenants selected for the MTW program (12.0% overall MTW exception rate). ? The recertification was to be performed in 2022, relevant forms were missing and/or missing signature by tenant and recertification clerk (eight instances). ? The recertification was to be performed in 2022, third-party income support was not available and/or on file (four instances). ? The recertification was to be performed in 2022, third-party income support did not match the calculation amount (one instance). ? The recertification was to be performed in 2022, but was not performed within a reasonable timeframe (two instances). ? The recertification was to be performed, proper documentation was not available and/or on file to tie key line items within Form HUD-50058: total annual income, date of birth, and social security number (two instances). ? The recertification was to be performed in 2022, the reexamination file could not be located (one instance). ? Planned Actions: On March 31, 2023, a comprehensive, in-person training on the `Perfect File Folder? was conducted. It was inclusive of Private Property Management (PPM) firms for both Public Housing and RAD properties. By the end of 2023, each site will have and be required to maintain (and update as needed) a blank Perfect File Folder for site reference. Additionally, the Authority will require certification by the PPMs that 100% of the tenant files that have been reviewed in a calendar year have also been audited and purged. The Authority?s Portfolio Management team will conduct regular audit sampling from the files that have been certified as audited by the PPMs. Contact Person: Eric Garrett, Chief Property Officer Anticipated Completion Date: Q4 2023

View Audit 33257

Finding 33919 (2022-001)

Significant Deficiency 2022

Munson Healthcare and Subsidiaries

MI

Reporting Significant Deficiency

Finding Number: 2022-001 Condition: Munson Healthcare and Subsidiaries' controls in place over reporting submissions did not identify that the guidelines were not followed related to the options selected to indicate to the awarding agency how funding was spent. Planned Corrective Action: Munson gra...

Finding Number: 2022-001 Condition: Munson Healthcare and Subsidiaries' controls in place over reporting submissions did not identify that the guidelines were not followed related to the options selected to indicate to the awarding agency how funding was spent. Planned Corrective Action: Munson grant procedures will include a final review and reconciliation close out to identify any reports that need to be amended and sent to the awarding agency. Contact person responsible for corrective action: Nicole Sulak Anticipated Completion Date: 3/31/2023

View Audit 32812

Finding 33916 (2022-002)

Significant Deficiency 2022

Palisades Charter High School

CA

Questioned Costs Subrecipient Monitoring Equipment & Real Property Management § 200.311 § 200.313 § 200.439

RESPONSE TO AUDIT FINDING #2022-002: EDUCATION STABILIZATION FUND DISCRETIONARY GRANTS- SPECIAL TESTS AND PROVISIONS (50000) The charter has already submitted the capital expenditure request form to COE and is awaiting approval. The charter will review all required compliance requirements for all ne...

RESPONSE TO AUDIT FINDING #2022-002: EDUCATION STABILIZATION FUND DISCRETIONARY GRANTS- SPECIAL TESTS AND PROVISIONS (50000) The charter has already submitted the capital expenditure request form to COE and is awaiting approval. The charter will review all required compliance requirements for all new federal funding before purchases are made. The charter anticipates receiving the approval by December 31, 2023.

View Audit 31859 Questioned Costs: $1

Finding 33913 (2022-004)

Significant Deficiency 2022

Hawley Public Schools Isd 150

MN

Cash Management Reporting Significant Deficiency

Reporting ? Lack of Report Review Significant Deficiency in Internal Control over Compliance Finding Summary: During the course of the audit, Eide Bailly LLP noting there was no formal review of the meal claim summary reports that are submitted on a monthly basis for meal reimbursement. Responsible ...

Reporting ? Lack of Report Review Significant Deficiency in Internal Control over Compliance Finding Summary: During the course of the audit, Eide Bailly LLP noting there was no formal review of the meal claim summary reports that are submitted on a monthly basis for meal reimbursement. Responsible Individuals: Phil Jensen, Superintendent Corrective Action Plan: The District will establish an internal control for an independent review of the meal claims summary report and the claims made in CLiCS on a monthly basis to review for accuracy and completement. This review will be done by another district office staff member. Anticipated Completion Date: June 30, 2023

View Audit 24171

Finding 33912 (2022-001)

Significant Deficiency 2022

Nutrition and Health Education Resources

AZ

Cash Management Significant Deficiency

Findings and Questioned Costs Related to Federal Awards Finding Number: 2022-001 Program Name: Child and Adult Care Food Program (CACFP) Assistance Listing Number: 10.558 Anticipated Completion Date: June 19, 2023 Planned Corrective Action: We concur with the condition. NHER will continue to complet...

Findings and Questioned Costs Related to Federal Awards Finding Number: 2022-001 Program Name: Child and Adult Care Food Program (CACFP) Assistance Listing Number: 10.558 Anticipated Completion Date: June 19, 2023 Planned Corrective Action: We concur with the condition. NHER will continue to complete edit checks on 5% of manual menus to help increase clerical accuracy. Human error is always a factor and internal controls are in place to minimize this error. Page

View Audit 28954

Finding 33909 (2022-001)

Material Weakness 2022

San Juan Island School District No. 149

WA

Procurement, Suspension & Debarment School Nutrition Programs Subrecipient Monitoring

We purchased items via an interlocal agreement, ?piggybacking? on their contract. We had relied on the documentation done by the contracting agency instead of conducting a SAM verification ourselves. Prior to the audit, we had already updated our documentation for the subsequent year. We have revi...

We purchased items via an interlocal agreement, ?piggybacking? on their contract. We had relied on the documentation done by the contracting agency instead of conducting a SAM verification ourselves. Prior to the audit, we had already updated our documentation for the subsequent year. We have revised our procedure further to ensure a two person control on the completion and documentation of compliance with federal suspension and debarment requirements.

View Audit 28953

Finding 33908 (2022-001)

None 2022

Worknet Pinellas, Inc.

FL

Eligibility Student Financial Aid

WorkNet Pinellas, Inc. management and MIS Team reviewed the monitoring issue with the WIOA team and provided training on the subject. WorkNet Pinellas, Inc. has improved the enrollment process, hired an eligibility specialist and implemented Quality Control (QC) processes to include a review by the...

WorkNet Pinellas, Inc. management and MIS Team reviewed the monitoring issue with the WIOA team and provided training on the subject. WorkNet Pinellas, Inc. has improved the enrollment process, hired an eligibility specialist and implemented Quality Control (QC) processes to include a review by the eligibility specialist, Career Counselor, and WIOA Lead or MIS QC prior to enrollment to ensure eligibility and accuracy and to ensure "training services be limited to individuals who are unable to obtain other grant assistance for such services including Federal Pell Grants."

View Audit 29741

Finding 33904 (2022-002)

None 2022

The King's College and Subsidiaries

NY

Student Financial Aid Matching / Level of Effort / Earmarking

Federal Direct Loans and Pell Grants Reconciliations Planned Corrective Action: Implement a procedure where Pell Grants and Direct Loans are reconciled by student using reports from CAMS as well as COD. Person Responsible for Corrective Action Plan: Anna Peters Anticipated Date of Completion: May 31...

Federal Direct Loans and Pell Grants Reconciliations Planned Corrective Action: Implement a procedure where Pell Grants and Direct Loans are reconciled by student using reports from CAMS as well as COD. Person Responsible for Corrective Action Plan: Anna Peters Anticipated Date of Completion: May 31, 2023

View Audit 29133

Finding 33903 (2022-001)

Significant Deficiency 2022

The King's College and Subsidiaries

NY

Student Financial Aid Significant Deficiency Internal Control / Segregation of Duties

Inaccurate Return of IV (R2T4) Funds Planned Corrective Action: A review of all R2T4s performed for students in our on-line program will be completed. The review will include recalculating Pell Grants for students that did not begin attendance in courses. It will also include adding the break betwee...

Inaccurate Return of IV (R2T4) Funds Planned Corrective Action: A review of all R2T4s performed for students in our on-line program will be completed. The review will include recalculating Pell Grants for students that did not begin attendance in courses. It will also include adding the break between modules into the dates on the R2T4. Person Responsible for Corrective Action Plan: Anna Peters Anticipated Date of Completion: May 31, 2023

View Audit 29133

Finding 33894 (2022-004)

Significant Deficiency 2022

Bethesda University

CA

The CARES ACT, the CRRSAA and the ARP require an institution receiving funds under any of the three HEERF funding programs to submit a report to the Secretary, at such time in such a manner as the Secretary may require. Bethesda University will ensure that the quarterly and yearly reports are tim...

The CARES ACT, the CRRSAA and the ARP require an institution receiving funds under any of the three HEERF funding programs to submit a report to the Secretary, at such time in such a manner as the Secretary may require. Bethesda University will ensure that the quarterly and yearly reports are timely submitted and those reports would be reflected accurately to the institutional expenditures by following procedures. Section I. The Committee The CARES ACT, the CRRSAA and the ARP grants are temporary, short-term financial assistance and the funds shall be directly reviewed by the CARES Act Grant Committee which is comprised of the following members: Chief Financial Officer (the Chair of the Committee), Financial Aid Director, Accountant as a regularly attending member. One representative from General Affairs, Academics, and Online Technical Support will be invited if needed. The committee will regularly meet once a month to review any expenses that may qualify and if there is special agenda, the Chair of the Committee will initiate an additional meeting. ? The committee will meet electronically or in person may conduct its business via email, web conference and/or tele-conference. ? The committee shall keep a log of all grant decisions and grant award amounts. The secretary of the Committee is one personnel representing from accounting. ? Only expenses approved by the committee will be paid with the COVID Funds. SECTION II. Expense Categories The Committee will use the following categories in their approval process, the expense must meet at least two categories to be approved. 1) Expense occurred because of Distance Education 2) Expense occurred because of additional tools needed to communicate with students 3) Sanitation Expenses 4) Information Technology Infrastructure 5) Information Technology Software 6) Need due to Pandemic Bethesda University participated in the Payroll Protection Program. PPP loan is used to cover payroll costs (salary, wage, commission or similar up to $100,000, Cash tips or equivalent/ Payment for vacation, parental, family medical or sick leave/ dismissal or separation allowance/ Group health care benefit payments (including insurance premiums)/ Retirement benefits/ State and local taxes (based on employee compensation), Mortgage interest payments, Rent payments, and Utilities. Emergency Financial Aid Grants to Institutions is used to cover other expenses occurred because of Distance Education in order not to double dip with PPP loans. Section III. Reporting Federal law requires Bethesda University to post information regarding the CARES Act, HEERF Awards. Each HEERF participating institution must post the information on the institution?s primary website in a format and location that is easily accessible to the public. Therefore, the committee reviews the quarterly andannual reports and ensures that they are posted on the institution?s website https://www.buc.edu/caresact and date of release is deadline date for form submission. Office of Financial Aid is responsible for submitting a draft for determining how grants will be distributed to students, how the amount of each student grant is calculated, and the development of any instructions or directions that are provided to students about the grant. Financial aid officials are also responsible for submitting the reports to the HEERF Program Specialist in the Emergency Response Unit of the Department of Education. The accountant will be responsible for compiling the list of possible expenses for the committee to review, for the proper accounting of all COVID Relief Funds, and for completing the forms. The accountant also makes sure that only expenses approved by the committee will be paid with the COVID Funds. The Online Support team is responsible for posting the reports in a format and make sure those reports are in digital PDF format and maintained three years after performance period end date. Person Responsible for Corrective Action Plan: Sheng Wang, Chief Financial Officer Anticipated Date of Completion: June 30, 2023

View Audit 28952

Finding 33893 (2022-003)

Significant Deficiency 2022

Bethesda University

CA

Procurement, Suspension & Debarment § 200.318

The University reviewed and evaluated our current procurement policy and procedure and identified the deficiency on not clearly defining criteria, missing detailed steps, and ensuring ways to maintain proper documentation. Of the purpose of procurement policy, the University updated the following...

The University reviewed and evaluated our current procurement policy and procedure and identified the deficiency on not clearly defining criteria, missing detailed steps, and ensuring ways to maintain proper documentation. Of the purpose of procurement policy, the University updated the following sections: ? Maximizing the university?s purchasing power by focusing on strategic sourcing and obtaining the best value. ? Leveraging its expertise in contract negotiations and supplier management to advantage the university. ? Streamlining processes and investing in new technologies to provide administrative efficiencies. ? Ensuring that purchases are made in accordance with all applicable university bylaws, laws, regulations, codes and ordinances. The updated procurement policy and procedure thoroughly states under ?Procure-To-Pay Process?, listing competitive bid process by 1. Submit specifications 2. Solicit bids a minimum of three bids 3. Evaluate proposals 4. Negotiate the agreement and make the award. Updated procurement policies and procedures will be properly followed and documented for all general disbursements paid for by federal funds. Person Responsible for Corrective Action Plan: Sheng Wang, Chief Financial Officer Anticipated Date of Completion: June 30, 2023

View Audit 28952

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