Corrective Action Plans

Finding 32868 (2022-010)

Significant Deficiency 2022

SC

Subrecipient Monitoring Internal Control / Segregation of Duties Reporting

The South Carolina Office of Resilience (SCOR) respectfully submits the following corrective action plan for the year ended June 30, 2022. The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule...

The South Carolina Office of Resilience (SCOR) respectfully submits the following corrective action plan for the year ended June 30, 2022. The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS - FEDERAL AWARD PROGRAM AUDIT U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2022-010 Community Development Block Grant - Assistance Listing No. 14.228 Recommendation: We recommend that the Office implement procedures to ensure reports are submitted in compliance with FFATA reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: SCOR has already designated an employee (SCOR Reporting Manager) to gain knowledge of FFATA and become the FFATA Reporting point of contact. SCOR is currently unable to report grants in the FFATA Subaward Reporting System (FSRS) because FSRS identifies the 2018 CDBG-DR and CDBG-MIT grants reporting entity under a different state agency. Because the information within FSRS is based off data entries within SAM.GOV, only HUD, as the Federal entity that issued the grant, can make changes within the system. SCOR is working with its assigned representative at HUD to identify and make the appropriate changes in SAM.GOV and FSRS. Once SCOR has control of the two grants in FSRS, SCOR will retroactively report on all subrecipient subawards in the CDBG-MIT program. In the future, SCOR will also report in FSRS any other subrecipient awards for CDBG-DR and CDBG-MIT. Name(s) of the contact person(s) responsible for corrective action: Ran Reinhard, Director of Operations Planned completion date for corrective action plan: June 30, 2023

View Audit 28588

Finding 32867 (2022-009)

Significant Deficiency 2022

State of South Carolina

SC

Subrecipient Monitoring Internal Control / Segregation of Duties Reporting § 200.303

The South Carolina Office of Resilience (SCOR) respectfully submits the following corrective action plan for the year ended June 30, 2022. The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule...

The South Carolina Office of Resilience (SCOR) respectfully submits the following corrective action plan for the year ended June 30, 2022. The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS - FEDERAL AWARD PROGRAM AUDIT U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2022-009 Community Development Block Grant - Assistance Listing No. 14.228 Recommendation: We recommend that the Office ensure staff preparing and entering transactions into the accounting system have a good working knowledge of account codes as defined by the South Carolina Comptroller General's Office (CG). In addition, supervisory personnel should closely review transactions to ensure proper classification in the general ledger. Further, the Office should seek guidance from the CG if questions regarding coding of transactions arises. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: SCOR has developed and implemented the use of a Purchase Order Cover Sheet (POCS) (See example #1) to better identify subrecipient projects/vendors requiring the correct use 517 General Ledger Categories. The POCS is a check list of all required information needed to create a shopping cart / purchase order. A recent POCS form update added a field that requires the requester to identify the Project Management team, either State or Subrecipient. This selection will determine the General Ledger Category used by Finance. Since this issue was identified, SCOR Finance has completed a review of FY23 general ledger coding and will post corrective journal entries prior to year end to ensure compliance in future audits. Name(s) of the contact person(s) responsible for corrective action: Andrew DeRienzo, SCOR Finance Director Planned completion date for corrective action plan: June 30, 2023

View Audit 28588

Finding 32866 (2022-008)

Significant Deficiency 2022

State of South Carolina

SC

Reporting Subrecipient Monitoring Significant Deficiency § 200.303

The South Carolina Department of Commerce respectfully submits the following corrective action plan for the year ended June 30, 2022. The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FI...

The South Carolina Department of Commerce respectfully submits the following corrective action plan for the year ended June 30, 2022. The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS ? FEDERAL AWARD PROGRAM AUDIT U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2022-008 Community Development Block Grant (CDBG) ? Assistance Listing No. 14.228 Recommendation: We recommend that Department personnel consistently follow policies in place to ensure reports are properly reviewed by supervisory personnel prior to submission. Explanation of disagreement with audit finding: The South Carolina Department of Commerce agrees with the audit finding. Action taken in response to finding: All reports and documents to be submitted on behalf of the State?s Community Development Block Grant Program to the U.S. Department of Housing, Urban and Development (HUD), U.S. Department of Labor and FSRS.gov will follow a formal review process to include using track changes for documents and a final review by a CDBG staff member in a supervisory position. The designee for the final review will be the Deputy Director of Community Development or the CDBG Program Administrator. An acknowledgement of the final review will be documented to ensure the appropriate review has taken place. Name(s) of the contact person(s) responsible for corrective action: Caroline Griffin ? Deputy Director for Community Development Keely McMahan ? CDBG Program Administrator Planned completion date for corrective action plan: As of March 1, 2023, CDBG program management has adopted this corrective action plan to ensure a comprehensive review of reports by supervisory personnel prior to submission to the appropriate Federal agency.

View Audit 28588

Finding 32865 (2022-007)

Significant Deficiency 2022

State of South Carolina

SC

Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency § 200.303

The South Carolina Adjutant General?s Office respectfully submits the following Corrective Action Plan for the year ended June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedu...

The South Carolina Adjutant General?s Office respectfully submits the following Corrective Action Plan for the year ended June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. FINDINGS ? FEDERAL AWARD PROGRAM AUDIT United States Department of Defense 2022-007 National Guard Military Operations and Maintenance (O&M) Projects Assistance Listing No. 12.401 Recommendation: We recommend the Office consistently adhere to its internal controls including maintaining the approved State Personnel Action form to support the personnel charges and allocations to applicable funding sources. Explanation of disagreement with audit finding: The Office concurs with the audit finding. Action taken in response to finding: A. The missing forms in the personnel files identified in the audit were corrected. Completed as of March 03, 2023. B. The Office is conducting a complete audit of all personnel files to ensure internal control were implemented and files are accurately and adequately documented. The estimated date of completion is March 31, 2023. C. The Office will ensure that established policies and procedures are followed, and all documentation is completed prior to entering actions into SCEIS. Name of the contact person responsible for correction action: Mr. Robert Faulk, State Human Resources Director Planned completion date for corrective action plan: March 31, 2023

View Audit 28588

Finding 32860 (2022-015)

Significant Deficiency 2022

State of South Carolina

SC

Subrecipient Monitoring Procurement, Suspension & Debarment Significant Deficiency

The South Carolina Department of Social Services respectfully submits the following corrective action plan for the year ended June 30, 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 s...

The South Carolina Department of Social Services respectfully submits the following corrective action plan for the year ended June 30, 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 AWARD PROGRAM AUDIT U. S. Department of Agriculture 2022-015 Child and Adult Care Food Program - Assistance Listing: 10.558 Recommendation: We recommend that the Department review and update its internal controls to ensure a signed contract agreement containing suspension and debarment terms and conditions is on file for all subrecipients. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Program manager did retain the email and attachments that were sent to the provider with an explanation that their signature and return of the documents was required prior to their program participation, and management believes the document was executed. However, because the document could not be located, the Department and the provider executed a new agreement to correct the documentation deficiency in February 2023. Program staff are now conducting a 100% review of all active providers to ensure their program participation is supported by signed agreements on file. This review and any corrective measures found to be needed will be completed by April 30, 2023. In addition, management will explore with Information Systems staff the possibility of adding new system controls to confirm the uploading of required documents prior to enabling provider access to the system?s claims module. Management expects to complete any enhancements that can be made in this regard by December 31, 2023. Name(s) of the contact person(s) responsible for corrective action: Mary Abney-Young, Early Care and Education Program Manager Planned completion date for corrective action plan: December 31, 2023

View Audit 28588

Finding 32859 (2022-014)

Significant Deficiency 2022

State of South Carolina

SC

Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties

The South Carolina Department of Social Services respectfully submits the following corrective action plan for the year ended June 30, 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 s...

The South Carolina Department of Social Services respectfully submits the following corrective action plan for the year ended June 30, 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 AWARD PROGRAM AUDIT U. S. Department of Agriculture 2022-014 Child and Adult Care Food Program ? Assistance Listing: 10.558 Recommendation: We recommend that the Department review its internal controls to ensure timely notifications of application approvals and disapprovals. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management agrees with the finding. The Department has sound controls in place for tracking notification compliance. These normally function well to assure that all application decisions are made and communicated timely. During the period in which these exceptions occurred, the program manager was away from work for an extended time. Also, during that time two experienced program staff left the Department. The remaining program staff were then temporarily unable to keep up with the volume of required application reviews, determinations and notifications. In the future, if these situations arise additional resources will be directed to keeping up with the timely processing of application reviews and notifications. In addition, program management has requested that Information Systems staff add to the system dashboard metrics a field displaying pending file approval dates. This will further assure that all upcoming deadlines are met. Management expects these dashboard enhancements to be completed by May 31, 2023. Name(s) of the contact person(s) responsible for corrective action: Mary Abney-Young, Early Care and Education Program Manager Planned completion date for corrective action plan: May 31, 2023

View Audit 28588

Finding 32858 (2022-013)

Significant Deficiency 2022

State of South Carolina

SC

Subrecipient Monitoring § 200.332

The South Carolina Department of Social Services respectfully submits the following corrective action plan for the year ended June 30, 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 s...

The South Carolina Department of Social Services respectfully submits the following corrective action plan for the year ended June 30, 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 AWARD PROGRAM AUDIT U. S. Department of Agriculture 2022-013 Child and Adult Care Food Program ? Assistance Listing: 10.558 Recommendation: We recommend that the Department follow its established policies and procedures for the program to ensure compliance with federal subrecipient monitoring requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The three-year time frame in which these monitoring reviews were to have occurred included the peak months of the Coronavirus pandemic, when Department staff were working remotely for an extended period and many provider facilities were closed or operating sporadically due to staffing shortages. A significant number of program staff also left the agency during that time. These factors made timely monitoring much more difficult and extended the time required to complete it. The program maintains a worksheet designed to track compliance with this monitoring requirement and reviews, updates and acts upon it monthly. All monitoring reviews are now being conducted within the required time-frame. DSS also has an active project in progress to automate its compliance monitoring processes, and management plans to include a dashboard that displays the detailed status of each provider?s review, from start to completion. It will also report statistics showing the progress toward meeting the required yearly reviews. Management expects to have these system controls in place by December 2023. In the meantime, program staff will maintain the manual monitoring controls now in place to assure compliance. Name(s) of the contact person(s) responsible for corrective action: Mary Abney-Young, Early Care and Education Program Manager Planned completion date for corrective action plan: December 31, 2023

View Audit 28588

Finding 32857 (2022-012)

Significant Deficiency 2022

State of South Carolina

SC

Cash Management Subrecipient Monitoring Significant Deficiency § 200.303

The South Carolina Department of Social Services respectfully submits the following corrective action plan for the year ended June 30, 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 s...

The South Carolina Department of Social Services respectfully submits the following corrective action plan for the year ended June 30, 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 AWARD PROGRAM AUDIT U. S. Department of Health and Human Services 2022 ? 012 Adoption Assistance, Child and Adult Care Food Program ? Assistance Listing: 93.659, 10.558 Recommendation: We recommend that the Department follow their policies and procedures to ensure that proper documentation is maintained to support the review and approval of a drawdown of funds. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Department?s Grants Accounting and Reporting staff are following the established policies and procedures to ensure proper documentation is maintained to support the review and approval of draws prior to their execution. In every case the exceptions noted were draws that were done following group discussions that included the Department?s regional federal grant program representatives. Discussions were had to confirm the appropriate support and amounts of draws, and the conclusions of those discussions were that the Department should draw the amounts ultimately drawn. The Grants Accounting and Reporting Manager did approve the draws in advance but did not provide specific written approval. In one case the Grants Accounting Reporting Manager emailed the Department?s federal contact confirming the amount of funds we would draw, and the staff interpreted the email as authorization to proceed. Grants Accounting and Reporting staff have been instructed not to draw funds without express written approval, and they are complying with that requirement. Name(s) of the contact person(s) responsible for corrective action: Reshma Parikh, Grants Accounting and Reporting Manager Planned completion date for corrective action plan: Effective immediately

View Audit 28588

Finding 32856 (2022-001)

Material Weakness 2022

Millington Municipal Schools Board of Education

TN

Material Weakness Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.326

Compliance Procedures: Operations will receive weekly Davis Bason timesheets for all contracted employees performing construction activities on federally funded projects. The timesheets must be signed by the Contractor and submitted to Millington Municipal School District. Internal Control Procedu...

Compliance Procedures: Operations will receive weekly Davis Bason timesheets for all contracted employees performing construction activities on federally funded projects. The timesheets must be signed by the Contractor and submitted to Millington Municipal School District. Internal Control Procedures: Finance will insure prior to making payment to the Contractor for the Applications and Certificate for Payment that all weekly Davis Bacon timesheets have been submitted to Millington Municipal Schools District for federally funded projects where construction services were done. Contact Person: Taurus Currie, CFO Proposed Completion Date: This action was completed by January 31, 2023.

View Audit 34189

Finding 32855 (2022-001)

Significant Deficiency 2022

Dignity Housing Association, Inc. 054-11074

SC

Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment

Finding #2022-001 Comments on Finding and Recommendation: The Corporation did not increase the monthly reserve for replacement deposits as required by HUD during the year ended December 31, 2022. The management agent should transfer funds of $2,216 from the operating account to bring the reserve for...

Finding #2022-001 Comments on Finding and Recommendation: The Corporation did not increase the monthly reserve for replacement deposits as required by HUD during the year ended December 31, 2022. The management agent should transfer funds of $2,216 from the operating account to bring the reserve for replacements account current and communicate with the lender to ensure deposit increases are being made. Action(s) taken or planned on the finding: Management agrees with the recommendation.

View Audit 33282 Questioned Costs: $1

Finding 32852 (2022-003)

Significant Deficiency 2022

Felician University

NJ

Procurement, Suspension & Debarment Subrecipient Monitoring

U.S. Department of Education 2022-003 ? Procurement and Suspension and Debarment Policy Education Stabilization Fund ? Higher Education Emergency Relief Fund ? Institutional Portion ? Assistance Listing No. 84.425F Recommendation: We recommend the University document and implement poli...

U.S. Department of Education 2022-003 ? Procurement and Suspension and Debarment Policy Education Stabilization Fund ? Higher Education Emergency Relief Fund ? Institutional Portion ? Assistance Listing No. 84.425F Recommendation: We recommend the University document and implement policies and procedures that are aligned with Uniform Grant Guidance for procurement and suspension and debarment to limit the risk for noncompliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Finance department implemented the procurement policy for the Federal Grants projects. Name(s) of the contact person(s) responsible for corrective action: Shalini Patel, Controller Planned completion date for corrective action plan: June 30, 2023

View Audit 33281

Finding 32851 (2022-004)

Significant Deficiency 2022

Felician University

NJ

Cash Management Internal Control / Segregation of Duties Reporting

022-004- Reporting and Cash Management Review Education Stabilization Fund ? Higher Education Emergency Relief Fund ? Institutional Portion, Student Portion, and Minority Serving Institutions ? Assistance Listing No. 84.425F, 84.425E, 84.425L ...

022-004- Reporting and Cash Management Review Education Stabilization Fund ? Higher Education Emergency Relief Fund ? Institutional Portion, Student Portion, and Minority Serving Institutions ? Assistance Listing No. 84.425F, 84.425E, 84.425L Recommendation: We recommend that the University review the current assignment of duties for individuals and incorporate review processes for individuals where appropriate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Finance department implemented an approval process for drawdown. The Controller will obtain drawdown approval from the VP of Finance and CFO. Name(s) of the contact person(s) responsible for corrective action: Shalini Patel, Controller Planned completion date for corrective action plan: March 1, 2023

View Audit 33281

Finding 32849 (2022-005)

Significant Deficiency 2022

Felician University

NJ

Reporting Student Financial Aid Significant Deficiency

2022-005 - Enrollment Reporting Federal Pell Grant Program; Federal Direct Student Loans - Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the University evaluate its procedures and review policies in overseeing submissions to the NS...

2022-005 - Enrollment Reporting Federal Pell Grant Program; Federal Direct Student Loans - Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the University evaluate its procedures and review policies in overseeing submissions to the NSLDS completed by the third-party servicer. Additionally, we recommend the University review its policies and procedures on reporting enrollment and program information to the NSLDS to ensure that all relevant information is being captured and reported timely in accordance with applicable regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Felician University has evaluated and updated our procedures in overseeing submission to NSLDS and notified the appropriate staff. Management will monitor this issue regularly during the year to ensure compliance. Name(s) of the contact person(s) responsible for corrective action: Cynthia Montalvo, Assistant Vice President of Enrollment Planned completion date for corrective action plan: March 1, 2023

View Audit 33281

Finding 32848 (2022-001)

Significant Deficiency 2022

The New York Botanical Garden

NY

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Subrecipient Monitoring

INTERNAL CONTROL ? SIGNIFICANT DEFICIENCY Programs Small Business Administration (59.075) Shuttered Venue Operators Grant Finding The reconciliation of Expenditures, including the detail behind the actual amounts, had n...

INTERNAL CONTROL ? SIGNIFICANT DEFICIENCY Programs Small Business Administration (59.075) Shuttered Venue Operators Grant Finding The reconciliation of Expenditures, including the detail behind the actual amounts, had not been provided to the SBA at the time of our testing. The reconciliation and detail are to be provided to the SBA no later than 30 days after being selected for monitoring (if selected). During our testing, we noted the following: - 3 of our 60 Expenditure selections were determined to be incorrectly included in the SVOG Expenditure detail and had to be removed/replaced. - The Garden reevaluated the SVOG Expenditure details and identified additional Expenditures that did not meet the grant criteria for allowability. - Collectively, these errors are indicative of a significant internal control deficiency, and do not equate to a compliance finding as the SVOG Expenditure detail has not been submitted to the SBA and the Garden had additional Expenditures from January to May 2021, which met the criteria of allowability, that replaced the identified expenditure errors noted above. Questioned Costs: None Recommendation We recommend the Garden put a more precise control in place over the review of Expenditures applied to grants and ensure a thorough review of the Expenditure detail is performed prior to the listing being finalized. Corrective Action Plan The Garden is in the process of performing a thorough review of the expenditures. A secondary review will be performed to improve the accuracy of the required supporting documentation. The program ended on December 31, 2021. Step 1 Action Date ONGOING Final Implementation Date April 30, 2023 Name And Phone # Of Person Responsible For Implementation Marlon Jones, Controller (718) 817-8719

View Audit 33280

Finding 32845 (2022-002)

Significant Deficiency 2022

Alamo Community College District

TX

Reporting Significant Deficiency Internal Control / Segregation of Duties

From: Rudy Farias, Director of Strategic Initiatives ? GPM HEERF Institutional Subject: Corrective Action Plan for Audit Finding 2022-002 Finding 2022-002: Accuracy of Periodic Grant Reporting Views of Responsible Officials and Planned Corrective Actions The 2021 Quarter 3 quarterly report th...

From: Rudy Farias, Director of Strategic Initiatives ? GPM HEERF Institutional Subject: Corrective Action Plan for Audit Finding 2022-002 Finding 2022-002: Accuracy of Periodic Grant Reporting Views of Responsible Officials and Planned Corrective Actions The 2021 Quarter 3 quarterly report that included the errors identified by the auditors was corrected and re-posted to Northeast Lakeview College?s (NLC) Higher Education Emergency Relief Fund (HEERF) webpage site on December 13, 2022. To ensure all NLC responsible management have a clear understanding of the relevant reporting requirements, all have received and reviewed a copy of the HEERF Quarterly Reporting PowerPoint Presentation and accompanying webinar notes from the June 23, 2022 Department of Education technical assistance webinar, and the Quarterly Reporting Tips posted on the HEERF Reporting and Data Collection website (https://www2.ed.gov/about/offices/list/ope/heerfreporting.html). Finally, NLC management has included the following external verification step in the process to ensure accuracy of methodology and alignment of financial records: The Grant Program Manager for the HEERF Institutional subaward will implement a two-step verify process prior to submission of the report for posting. Step 1 is an initial review and approval of report accuracy by the Vice President of Student Success followed by Step 2, a final review and authorization to submit the report for posting by the Vice President of College Services. Implementation Date: January 2023 Responsible Persons: Mr. Warren Hurd, Vice President of College Services; Dr. Tangila Dove, Vice President of Student Success; and Rudy Farias, Director of Strategic Initiatives

View Audit 33279

Finding 32843 (2022-001)

Significant Deficiency 2022

Alamo Community College District

TX

Student Financial Aid Special Tests & Provisions Reporting

From: Daniel Ayala, District Director Center of Student Information Subject: Corrective Action Plan for Audit Finding 2022-001 Finding 2022-001: Enrollment Reporting Submissions for Graduates Views of Responsible Officials and Planned Corrective Actions Due to a changes in record processing an...

From: Daniel Ayala, District Director Center of Student Information Subject: Corrective Action Plan for Audit Finding 2022-001 Finding 2022-001: Enrollment Reporting Submissions for Graduates Views of Responsible Officials and Planned Corrective Actions Due to a changes in record processing and the addition of a new audit report at the National Student Clearinghouse (NSC), additional steps were needed at the institutional level to guarantee the accurate reporting of student graduation status. To ensure correct and comprehensive reporting of students as ?graduated?, the Alamo Colleges District Center for Student Information (CSI) has implemented a three step process: 1) submitting a sixth submission audit per semester (recommended by NSC) which will provide graduated student information to NSC; 2) review of the DegreeVerify exceptions report each semester to identify any needed corrections and/or updates to report to NSC; and 3) completion and review of these processes will be done by a CSI Enrollment Service Professional and CSI Director and documented (signed off) on the monthly compliance certificate form. With these processes in place, CSI will be in line with NSC recommendations and allow the National Student Loan Data System (NSLDS) to align with correct graduation dates. At this time, all needed corrections to student ?graduated? status have been completed. Implementation Date: November 2022 Responsible Persons: Dr. Adelina S. Silva, Vice Chancellor of Student Success;

View Audit 33279

Finding 32836 (2022-001)

Material Weakness 2022

Middlebury Community Schools

IN

Procurement, Suspension & Debarment School Nutrition Programs Allowable Costs / Cost Principles § 200.303

FINDING 2022-001 Contact Person Responsible for Corrective Action: Sara Reafsnyder, Food Service Director Contact Phone Number: 574-825-9425 Views of Responsible Official: We concur with this finding Description of Corrective Action Plan: Internal control established to ensure that Food Service Dire...

FINDING 2022-001 Contact Person Responsible for Corrective Action: Sara Reafsnyder, Food Service Director Contact Phone Number: 574-825-9425 Views of Responsible Official: We concur with this finding Description of Corrective Action Plan: Internal control established to ensure that Food Service Director reviews and signs all food service related invoices prior to payment by accounts payable personnel. Anticipated Completion Date: Immediately

View Audit 33278

Finding 32835 (2022-001)

Material Weakness 2022

Natchitoches Parish Housing Authority

LA

HUD Housing Programs Allowable Costs / Cost Principles

NATCHITOCHES PARISH HOUSING AUTHORITY 525 4th St. Natchitoches, LA 71457 Phone No. (318) 357-0553 Fax No. (318) 352-2086 HOUSING AUTHORITY OF NATCHITOCHES PARISH, LOUISIANA CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 Corrective Action Plan Finding: Finding 2022-001-Administrative Eq...

NATCHITOCHES PARISH HOUSING AUTHORITY 525 4th St. Natchitoches, LA 71457 Phone No. (318) 357-0553 Fax No. (318) 352-2086 HOUSING AUTHORITY OF NATCHITOCHES PARISH, LOUISIANA CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 Corrective Action Plan Finding: Finding 2022-001-Administrative Equity Deficit, and Related Large Interfund Payable Condition: At June 30, 2022, the Administrative Equity is a deficit of $3,873. In addition, at the same time, the Housing Choice Voucher (HCV) Fund owes the General Fund $76,307. Corrective Action Planned: I am Rhonda Kay, Executive Director and Designated Person to answer this finding. We continually monitor our expenses. However, we will carefully review them again, as the auditor recommends. Person responsible for corrective action: Rhonda Kay, Executive Director Telephone: (318) 357-0553 Housing Authority of Natchitoches Parish Fax: (318) 352-2086 525 4th St Natchitoches, LA 71457 Anticipated Completion Date: June 30, 2023

View Audit 32431

Finding 32834 (2022-001)

None 2022

Institute for the Puerto Rican / Hispanic Elderly, Inc.

NY

§ 200.512

Fiscal Year Ended June 30, 2022 Section III ? Federal Awards Findings and Questioned Costs Item 2022-001 Federal Assistance Listing Number: 93.044 American Rescue Plan for Supportive Services under Title III-B of the Older Americans Act6 Condition The Organization?s Data Collection Form submission t...

Fiscal Year Ended June 30, 2022 Section III ? Federal Awards Findings and Questioned Costs Item 2022-001 Federal Assistance Listing Number: 93.044 American Rescue Plan for Supportive Services under Title III-B of the Older Americans Act6 Condition The Organization?s Data Collection Form submission to the Federal Audit Clearinghouse was not filed on time within nine months of the end of its fiscal year. Views of Responsible Officials and Corrective Action Necessary staffing changes were made to ensure that future filings are completed within nine months of the end of the fiscal year. Person responsible for the corrective action plan: Kevin Heslop, Vice President of Finance

View Audit 24097

Finding 32833 (2022-003)

Material Weakness 2022

Chipola Healthy Start, Inc.

FL

Allowable Costs / Cost Principles

Chipola Healthy Start is aware if this weakness. The issue is FDOH has implemented an order to all coalitions that the budget reconcile to zero. We have had emails, and discussion with FDOH about this. Moving forward, Chipola Healthy Start will follow the Government Auditing Standards to show the tr...

Chipola Healthy Start is aware if this weakness. The issue is FDOH has implemented an order to all coalitions that the budget reconcile to zero. We have had emails, and discussion with FDOH about this. Moving forward, Chipola Healthy Start will follow the Government Auditing Standards to show the true reflection of each funding category within the Chipola Healthy Start budget. This will also be a topic of discussion for leadership moving forward.

View Audit 30125

Finding 32832 (2022-002)

Significant Deficiency 2022

Christian Military Academy, Inc.

PR

Equipment & Real Property Management

The Academy will enforce its internal control procedures over property and equipment reconciling its capital assets accounts with property records. Also, the Academy on a monthly basis should review its repair and maintenance accounts in order to identify any transaction that should be classified si...

The Academy will enforce its internal control procedures over property and equipment reconciling its capital assets accounts with property records. Also, the Academy on a monthly basis should review its repair and maintenance accounts in order to identify any transaction that should be classified since its inception. After such validation and reconciliation, the Academy will also include the required information about individual equipment. The reconciliation will also be reviewed by the program director every quarter.

View Audit 24670

Finding 32831 (2022-001)

Significant Deficiency 2022

Christian Military Academy, Inc.

PR

Subrecipient Monitoring Reporting Equipment & Real Property Management

The Academy will prepare monthly reconciliations between its property subsidiary and trial balance. Such reconciliation will be reviewed by the supervisor accountant to assure that it is properly reconciled Additionally, repair and maintenance accounts will be examined in order to assure that no cap...

The Academy will prepare monthly reconciliations between its property subsidiary and trial balance. Such reconciliation will be reviewed by the supervisor accountant to assure that it is properly reconciled Additionally, repair and maintenance accounts will be examined in order to assure that no capitalizable transactions are misclassified on expense accounts. With these processes, the Academy will ensure that property and equipment is properly recorded in books.

View Audit 24670

Finding 32820 (2022-002)

Material Weakness 2022

Richland-Bean Blossom Community School Corporation

IN

Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303

Finding 2022-002 Contact Person Responsible for Corrective Action: Matthew Irwin, Assistant Superintendent Contact Number: 812-876-7100 View of the Responsible Official: Richland-Bean Blossom C.S.C. concurs with finding 2022-002. Description of Corrective Action Plan: The School Corporation will dev...

Finding 2022-002 Contact Person Responsible for Corrective Action: Matthew Irwin, Assistant Superintendent Contact Number: 812-876-7100 View of the Responsible Official: Richland-Bean Blossom C.S.C. concurs with finding 2022-002. Description of Corrective Action Plan: The School Corporation will develop Internal Control procedures over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statues, regulations, and the terms and conditions of the Federal award. The School Corporation will develop and maintain a system to review construction contacts in excess of $2,000 financed by federal assistance fund and verify they are meeting the Federal Special Test and Provision ? Wage Rate Requirements. This information will be reviewed and implemented by the Corporation Treasurer, Assistant Superintendent or another authorized staff member. Anticipated Complete Date: Implementation of Corrective Action Plan will be set in places as of March 2023. Signed: Dated: 2-8-23 Dr. Jerry Sanders Superintendent Signed: Dated: 2-8-23 Matthew Irwin Assistant Superintendent

View Audit 30123

Finding 32819 (2022-001)

Material Weakness 2022

Richland-Bean Blossom Community School Corporation

IN

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

Finding 2022-001 Contact Person Responsible for Corrective Action: Matthew Irwin, Assistant Superintendent Contact Number: 812-876-7100 View of the Responsible Official: Richland-Bean Blossom C.S.C. concurs with finding 2022-001. Description of Corrective Action Plan: The School Corporation will dev...

Finding 2022-001 Contact Person Responsible for Corrective Action: Matthew Irwin, Assistant Superintendent Contact Number: 812-876-7100 View of the Responsible Official: Richland-Bean Blossom C.S.C. concurs with finding 2022-001. Description of Corrective Action Plan: The School Corporation will develop Internal Control procedures over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statues, regulations, and the terms and conditions of the Federal award. The School Corporation will maintain and include detailed information of Equipment and Real Property records required per the federal compliance supplement document. This information will be reviewed and implemented by the Corporation Treasurer, Assistant Superintendent or another authorized staff member. Anticipated Complete Date: Implementation of Corrective Action Plan will be set in places as of March 2023. Signed: Dated: 2-8-23 Dr. Jerry Sanders Superintendent Signed: Dated: 2-8-23 Matthew Irwin Assistant Superintendent

View Audit 30123

Finding 32817 (2022-003)

Material Weakness 2022

Richland-Bean Blossom Community School Corporation

IN

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

Finding 2022-003 Contact Person Responsible for Corrective Action: Jennifer Anderson, Student Services/Special Education Director. Contact Number: 812-876-6325 View of the Responsible Official: Richland-Bean Blossom C.S.C. concurs with finding 2022-003. Description of Corrective Action Plan: The Sch...

Finding 2022-003 Contact Person Responsible for Corrective Action: Jennifer Anderson, Student Services/Special Education Director. Contact Number: 812-876-6325 View of the Responsible Official: Richland-Bean Blossom C.S.C. concurs with finding 2022-003. Description of Corrective Action Plan: The School Corporation will develop Internal Control procedures over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statues, regulations, and the terms and conditions of the Federal award. The School Corporation will develop and maintain an effective internal control system, which would include segregation of duties and would ensure compliance with requirements related to the grant agreement as well as following compliance requirements for Procurement and Suspension and Debarment. The School Corporation will have a control in place to ensure that proper procurement requirements regarding the Small Purchases threshold are met. The School Corporation will retain the appropriate amount of quotes needed and document if there is a unique situation with a vendor where quotes cannot be received. This information will be reviewed and implemented by the Corporation Treasurer, Student Services/Special Education Director or another authorized staff member. Anticipated Complete Date: Implementation of Corrective Action Plan will be set in places as of March 2023.

View Audit 30123

Corrective Action Plans

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