Corrective Action Plans

Finding 24916 (2022-005)

Material Weakness 2022

IN

Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.328

FINDING 2022-005 Information on the federal program: Subject: Education Stabilization Fund - Annual Data Report Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Pass-Through Entity: Indiana Depa...

FINDING 2022-005 Information on the federal program: Subject: Education Stabilization Fund - Annual Data Report Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness FINDING 2022?005 (Continued) Condition: The School Corporation did not have a documented review control in place to ensure the annual data report was reviewed by someone other than the preparer. Context: There was no documented review by someone other than the preparer of the Annual Data Report to ensure the information submitted was complete and accurate. Additionally, the School Corporation was not able to provide support for the total expenditures reported on the Year 1 Annual Report. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following corrective action ... Responsible party and timeline for completion: Brian L Christner, will ensure that all data reports and reviewed and signed by a third party. Completion date is April 30, 2023.

View Audit 20598

Finding 24913 (2022-003)

Material Weakness 2022

Westview School Corporation

IN

Allowable Costs / Cost Principles Subrecipient Monitoring

FINDING 2022-003 Information on the federal program: Subject: Title I Grants to Local Educational Agencies -Allowable Costs/Cost Principles Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010 Pass-Through Entit...

FINDING 2022-003 Information on the federal program: Subject: Title I Grants to Local Educational Agencies -Allowable Costs/Cost Principles Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Allowable Costs/Cost Principles Audit Finding: Material Weakness Condition: The School Corporation had not established an effective internal control system related to the grant agreement and the Allowable Costs/Cost Principles compliance requirement. The School Corporation failed to comply with the allowable costs/cost principle requirements that employees who work 100 percent of their time on a federal award maintain semiannual certifications as required by the pass-through agency, and that employees who work on a federal award and a non-federal award have Program Activity Reports or equivalent documentation to support the distribution of their salaries or wages. Additionally, the School Corporation failed to properly document review and approval of all payroll distribution reports prior to salaries being paid. Context: Semiannual certifications are required by the pass-through agency. The required supporting documentation (Personnel Activity Reports, Semi-Annual Certifications, or equivalent documentation} for 37 of 40 payroll transactions selected for testing was not maintained properly. Payroll expenditures account for approximately $1.063 million of total program expenditures of $1.098 million. Additionally, support for review of payroll distribution reports for 1 of 7 pay dates selected for testing was not properly maintained. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following corrective action ... Responsible party and timeline for completion: Morgan Stout, Director of Curriculum has established the record keeping system for Time and Effort logs required by the Federal Grant. Completion Date 03/31/2023.

View Audit 20598

Finding 24909 (2022-004)

Significant Deficiency 2022

Westview School Corporation

IN

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.208 § 200.303 § 200.403

FINDING 2022-004 Information on the federal program: Subject: Special Education Cluster - Earmarking Federal Agency: Department of Education Federal Program: Special Education Grants to States, Special Education Preschool Grants Assistance Listings Numbers: 84.027, 84.173 Federal Award Number an...

FINDING 2022-004 Information on the federal program: Subject: Special Education Cluster - Earmarking Federal Agency: Department of Education Federal Program: Special Education Grants to States, Special Education Preschool Grants Assistance Listings Numbers: 84.027, 84.173 Federal Award Number and Year (or Other Identifying Numbers): 19611-042-PN01, 19619-042-PN01, 20611-042-PN01, 20619-042-PN01, 21611-042-PN01, 20619-042-PN01 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Matching, Level of Effort, Earmarking Audit Finding: Significant Deficiency Condition: The School Corporation is a member of the Northeast Indiana Special Education Cooperative (Cooperative). During fiscal year 2021-2022, the Cooperative operated the special education programs and spent the federal money on behalf of all its members. As the grant agreements were between the Indiana Department of Education {IDOE) and each member school, the School Corporation was responsible for ensuring and providing oversight of the Cooperative. However, there was inadequate oversight performed by the School Corporation in order to ensure compliance with the Matching, Level of Effort, Earmarking compliance requirement. The School Corporation did not have internal controls in place to ensure that the Cooperative complied with the earmarking requirements. The Cooperative did not have adequate procedures in place to ensure that the required level of expenditures for non-public students with disabilities was met for each member school. The Cooperative did not have effective internal controls to ensure non-public school expenditures were appropriately identified and reported. Context: The Non-Public Proportionate Share expenditures for 19611-042-PN01, 19619-042-PN01, 20611-042-PN01, 20619-042-PN01, 21611-042-PN01, 20619-042-PN01 grant awards could not be verified for the individual schools to verify the minimum amount per the grant awards was expended and properly reported to IDOE as required. The lack of internal controls and noncompliance were isolated to the 19611-042-PN01, 19619-042-PN0l, 20611-042-PN01, 20619-042-PN01, 21611-042-PN01, 20619-042-PN01 grant awards. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following corrective action ... Responsible party and timeline for completion: Brian L Christner, director of finance, will follow-up with the Northeast Indiana Special Education Cooperative to ensure that nonpublic expenditures are properly reported. Completion date will be April 30, 2023.

View Audit 20598

Finding 24908 (2022-004)

Material Weakness 2022

City of West Lafayette

IN

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.1 § 200.303

Finding 2022-004 Contact Person: Peter Gray Contact Phone: 765-775-5150 Views of Responsible Official: 1. There were no material cost issues in the overall report. There was a categorization error. This was discussed in Finding 2022-003. 2. The Revenue Loss expenditures were all valid personnel cost...

Finding 2022-004 Contact Person: Peter Gray Contact Phone: 765-775-5150 Views of Responsible Official: 1. There were no material cost issues in the overall report. There was a categorization error. This was discussed in Finding 2022-003. 2. The Revenue Loss expenditures were all valid personnel costs. Over 80% of the costs are police & fire. Other various city departments comprise the balance of the expenditure. We concur with the finding. Corrective Action: A. An additional layer of review has been initiated. The Director of Development is familiar with the requirements of the SLFRF guidance and will review and sign off on future reports. Anticipated Completion Date: 30 June 2022

View Audit 22376

Finding 24907 (2022-003)

Material Weakness 2022

City of West Lafayette

IN

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.112 § 200.303 § 200.318 § 200.403

Finding 2022-003 Contact Person: Peter Gray Contact Phone: 765-775-5150 Views of Responsible Official: 1. The US Treasury uses the term ?Subrecipient? in multiple ways. It has multiple meanings in the SLFRF reporting structure. ?Beneficiary?, ?Contractor?, and ?Subrecipient? are all entity types und...

Finding 2022-003 Contact Person: Peter Gray Contact Phone: 765-775-5150 Views of Responsible Official: 1. The US Treasury uses the term ?Subrecipient? in multiple ways. It has multiple meanings in the SLFRF reporting structure. ?Beneficiary?, ?Contractor?, and ?Subrecipient? are all entity types under the broader category of ?Subrecipient?. In the ?Expenditures? area, the only field to record the entity that receives funds is labeled as ?Subrecipient Name?. 2. The City did prepare a letter concerning the employees over the threshold. When the SBOA was asked where the letter should be sent, the response was that they did not have an address, so to keep the letter on file and be prepared to present it during an audit. We concur with the finding. Corrective Action: A. An additional layer of review has been initiated. The Director of Development is familiar with the requirements of the SLFRF guidance and will review and sign off on future reports. Anticipated Completion Date: 30 June 2022

View Audit 22376 Questioned Costs: $1

Finding 24855 (2022-101)

Significant Deficiency 2022

Chiricahua Community Health Center INC

AZ

Reporting Significant Deficiency Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN December 2, 2022 We have prepared the following corrective action plan as required by the standards applicable to financial audits contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administr...

CORRECTIVE ACTION PLAN December 2, 2022 We have prepared the following corrective action plan as required by the standards applicable to financial audits contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Specifically, for each finding we are providing you with the names of the contact people responsible for corrective action, the corrective action planned, and the anticipated completion date. 2022-101 Reporting (Noncompliance, Significant deficiency) Recommendation: We recommend that reports are reviewed and approved by management team member who is not involved in the preparation. Action Taken: CCHCI will have a member of the management team who is not involved in the preparation of federal reports review and approve prior to submission. Contract person: Gary McPherran Completion date: December 31, 2022

View Audit 26534

Finding 24854 (2022-001)

Significant Deficiency 2022

Zachary Community School Board

LA

Questioned Costs Matching / Level of Effort / Earmarking Special Tests & Provisions

The School District will enhance controls and compliance over all construction projects to secure proper wage rate requirements from contractors and subcontractors when using federal funding.

View Audit 26533 Questioned Costs: $1

Finding 24853 (2022-001)

None 2022

Harvard Supportive Housing, Inc.

MN

Questioned Costs HUD Housing Programs Matching / Level of Effort / Earmarking

HARVARD SUPPORTIVE HOUSING, INC. HUD PROJECT NO. 071-HD154 CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Harvard Supportive Housing, Inc. respectfully submits the following corrective action pla...

HARVARD SUPPORTIVE HOUSING, INC. HUD PROJECT NO. 071-HD154 CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Harvard Supportive Housing, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: 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. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT NONE FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2022-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 The Project failed to comply with the repayment terms of a HUD approved, replacement reserve loan. Recommendation: The Project should deposit $5,606 into the replacement reserve account. Action Taken: The Project agrees with the finding. Management will deposit $5,606 to the replacement reserve account as soon as possible. If the Department of Housing and Urban Development has questions regarding this plan, please call Les Russo at 847-424-5601.

View Audit 25254 Questioned Costs: $1

Finding 24852 (2022-002)

Significant Deficiency 2022

West Vue, Inc.

MO

Reporting

Finding 2022-002 Recommendation: Management should review all calculations and underlying detail support and compare to amounts reported within the reporting portal prior to submission. Comments and Corrective Action Planned: West Vue, Inc. concurs with this finding. West Vue, Inc. will review ...

Finding 2022-002 Recommendation: Management should review all calculations and underlying detail support and compare to amounts reported within the reporting portal prior to submission. Comments and Corrective Action Planned: West Vue, Inc. concurs with this finding. West Vue, Inc. will review all files supporting reporting portal submissions and compare final submission data to underlying detail information prior to submission.

View Audit 25252

Finding 24850 (2022-001)

Material Weakness 2022

The Center for Conflict Resolution

IL

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

Finding 2022 ? 001 Fiscal year in which the finding occurred: 2022 Pass-Through Entity, if pass-through or Federal Grantor Agency, if direct: Chicago Bar Foundation Contact Person(s) Responsible for Corrective Action: Whitney Trumble and Cassandra Lively Contact Phone Number: 312-922-6464 Status ...

Finding 2022 ? 001 Fiscal year in which the finding occurred: 2022 Pass-Through Entity, if pass-through or Federal Grantor Agency, if direct: Chicago Bar Foundation Contact Person(s) Responsible for Corrective Action: Whitney Trumble and Cassandra Lively Contact Phone Number: 312-922-6464 Status of Audit Finding: At the time of the audit, CCR had not received funds for three months of work as a subgrantee on the large federal grant that is the subject of this plan. The grantor was awaiting the federal contract extension and funds, and so did not have the funds to release. CCR received communication from the grantor that the extension and funds would be available soon, so we prepared a check for a vendor. Then, there was an extensive additional delay in receiving the funds, and CCR did not send the check because the contract had not yet been signed and funds could not be dispersed. The expense had been approved by the grantor and the work was underway during the delay in mailing the check. Corrective Action: As of June 2022, stricter internal controls have been implemented to ensure that any reimbursements listed on a grant invoice have been sent out to the vendor before submitting the report. A more formal review process has been implemented: CCR?s Executive Director will review and approve monthly grant reports via email. She will also review and approve supporting documentation for reach grant report. Approval (sent via email) will be kept with in a digital file with the reporting documentation. An additional internal control has been implemented to ensure that expenditures submitted for reimbursement are within the period of performance for the grant agreement. The Executive Director will monitor the grant expenses against the grant agreement, paying specific attention to the invoices at the end of the grant period, in order to ensure that the invoice is dated prior to the end of the grant agreement or most current amendment.

View Audit 23988

Finding 24848 (2022-001)

Significant Deficiency 2022

Shelby County Health Care Corporation

TN

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Finding No. 2022-001 Corrective Action Plan 1. Name of the contact person responsible for corrective action Brooks Champion- Controller 2. Corrective action planned Regional One Health will implement controls and processes to ensure all costs are manually reviewed and approved to ensure allowab...

Finding No. 2022-001 Corrective Action Plan 1. Name of the contact person responsible for corrective action Brooks Champion- Controller 2. Corrective action planned Regional One Health will implement controls and processes to ensure all costs are manually reviewed and approved to ensure allowability under the grant and that evidence of review is maintained. 3. Completion date November 1, 2022 4. If the client does not agree with the audit findings or believes corrective action is not required, include an explanation and specific reasons We agree with Finding No. 2022-001 5. The reference numbers the auditors assigned to the audit findings in the schedule of findings and questioned costs Finding No. 2022-001

View Audit 22190

Finding 24847 (2022-003)

Significant Deficiency 2022

Shelby County Health Care Corporation

TN

Program Income Internal Control / Segregation of Duties Special Tests & Provisions

Finding No. 2022-003 Corrective Action Plan 1. Name of the contact person responsible for corrective action Brooks Champion- Controller 2. Corrective action planned ROH will implement controls and processes to ensure program income is reviewed by those familiar with both the program and specifi...

Finding No. 2022-003 Corrective Action Plan 1. Name of the contact person responsible for corrective action Brooks Champion- Controller 2. Corrective action planned ROH will implement controls and processes to ensure program income is reviewed by those familiar with both the program and specifically the program income allocation methodology prior to submission and that evidence of review is maintained. 3. Completion date April 15, 2023 4. If the client does not agree with the audit findings or believes corrective action is not required, include an explanation and specific reasons We agree with Finding No. 2022-003 5. The reference numbers the auditors assigned to the audit findings in the schedule of findings and questioned costs Finding No. 2022-003

View Audit 22190

Finding 24846 (2022-002)

Significant Deficiency 2022

Shelby County Health Care Corporation

TN

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Finding No. 2022-002 Corrective Action Plan 1. Name of the contact person responsible for corrective action Brooks Champion- Controller 2. Corrective action planned ROH will implement controls and processes to ensure grant reports are reviewed prior to submission and that evidence of review is ...

Finding No. 2022-002 Corrective Action Plan 1. Name of the contact person responsible for corrective action Brooks Champion- Controller 2. Corrective action planned ROH will implement controls and processes to ensure grant reports are reviewed prior to submission and that evidence of review is maintained. 3. Completion date November 1, 2022 4. If the client does not agree with the audit findings or believes corrective action is not required, include an explanation and specific reasons We agree with Finding No. 2022-002 5. The reference numbers the auditors assigned to the audit findings in the schedule of findings and questioned costs Finding No. 2022-002

View Audit 22190

Finding 24845 (2022-002)

Significant Deficiency 2022

Beacon College, Inc.

FL

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

2022-002 Higher Education Emergency Relief Fund (HEERF) Reporting Recommendation: We recommend that the College review their reporting policies and procedures to ensure accurate and timely reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Act...

2022-002 Higher Education Emergency Relief Fund (HEERF) Reporting Recommendation: We recommend that the College review their reporting policies and procedures to ensure accurate and timely reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Although the student data for the September 30, 2021 report was gathered timely and accurately, the report was posted on-line three days late and had an error in the quarterly amount awarded. The College will provide a more careful review of all reporting both before and after posting to ensure timeliness and accuracy. Name(s) of the contact person(s) responsible for corrective action: Rich Killion, V.P. of Institutional Advancement; Stephanie Knight, Director of Enrollment Services; Sandi Rysell, Chief Financial Officer Planned completion date for corrective action plan: Completed. If the U.S. Department of Education has questions regarding this plan, please call Dale Herold, Vice President for Admissions and Enrollment Management, Beacon College, 855-220-5376, dherold@beaconcollege.edu.

View Audit 20958

Finding 24843 (2022-001)

Significant Deficiency 2022

Beacon College, Inc.

FL

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking

2022-001 Awarding of Direct Loans and Pell Grants Recommendation: We recommend the College evaluate its policies and procedures for identifying transfer credits and other changes made after the initial packaging to ensure that federal awards are revised as needed. Explanation of disagreement with au...

2022-001 Awarding of Direct Loans and Pell Grants Recommendation: We recommend the College evaluate its policies and procedures for identifying transfer credits and other changes made after the initial packaging to ensure that federal awards are revised as needed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Beacon is implementing a new comprehensive software system (Jenzabar One) which ? paired with NetPartner and PowerFAIDS ?will better identify changes in student status. The system will also include InfoMaker software which the financial aid office will use to pull information needed to double check for late changes in student eligibility. Full implementation of the new software is now estimated to occur in December 2022. In the interim, enhanced procedures have been put in place by the Financial Aid Office to prevent further issues: a. Requesting an updated anticipated graduation list from the Registrar at the beginning of each term to confirm students are awarded appropriately b. Requesting a final graduation list from the Registrar at the end of each term to identify any students whose graduation plan has been delayed and making immediate adjustments to their aid eligibility, if needed. c. Performing a finalized review of all graduating students prior to the end of the academic year to ensure proper adjustments have been made. d. Requesting updated reports from the Registrar of any student receiving credit for transfer coursework prior to the start of each semester and making adjustments immediately to their aid eligibility; e. Prior to disbursement, a second review of all students is being performed to identify students whose grade-level conflicts with determination level for pending loans f. A final review prior to the end of each term is conducted so late adjustments can be made if needed. Name(s) of the contact person(s) responsible for corrective action: Daphne Parks, Vice President of Processing at FAS; Stephanie Knight, Director of Enrollment Services & Financial Aid, Beacon College; Carrie Santaw, Registrar, Beacon College Planned completion date for corrective action plan: Interim measures ? already implemented. Software implementation is scheduled to go live in December 2022.

View Audit 20958 Questioned Costs: $1

Finding 24841 (2022-003)

None 2022

Monticello Cusd #25

IL

Equipment & Real Property Management § 200.313

Finding No.: 2022-_ 003__ Condition: The District's property records did not include the required information for equipment purchased with Education Stabilization Funding. Plan: The District will assign an employee independent of the preparer, preferably with knowledge ...

Finding No.: 2022-_ 003__ Condition: The District's property records did not include the required information for equipment purchased with Education Stabilization Funding. Plan: The District will assign an employee independent of the preparer, preferably with knowledge of applicable federal grant expenditures, to review the District's property records on a periodic basis to ensure the listing meets the requirements of 2 CFR section 200.313(d)(1). Anticipated Date of Completion: 06/30/2023 Name of Contact Person: Adam Clapp Management Response: Management will implement the corrective action plan for the year ended June 30, 2023.

View Audit 22047

Finding 24837 (2022-004)

Significant Deficiency 2022

Monticello Cusd #25

IL

Cash Management School Nutrition Programs Program Income

Finding No.: 2022-_ 004__ Condition: The District prepared analysis of the profitability of the food service program was not clerically accurate by a material amount. Plan: The profitability analysis will be reviewed by someone independent of the preparer to ensure that ...

Finding No.: 2022-_ 004__ Condition: The District prepared analysis of the profitability of the food service program was not clerically accurate by a material amount. Plan: The profitability analysis will be reviewed by someone independent of the preparer to ensure that all food service receipts and disbursements are included in the profitability analysis. Anticipated Date of Completion: 06/30/2023 Name of Contact Person: Adam Clapp Management Response: Management will implement the corrective action plan for the year ended June 30, 2023.

View Audit 22047

Finding 24834 (2022-001)

Significant Deficiency 2022

City of Palm Springs

CA

Reporting Cash Management

Finding: 2022-001 Reporting ? Internal Control and Compliance over Reporting City?s Corrective Action Plan: The City has in their FY24 Budget plans to hire additional administrative staff to perform the reporting responsibilities required by the FAA and other Agency?s. In addition, current administr...

Finding: 2022-001 Reporting ? Internal Control and Compliance over Reporting City?s Corrective Action Plan: The City has in their FY24 Budget plans to hire additional administrative staff to perform the reporting responsibilities required by the FAA and other Agency?s. In addition, current administrative staff will put in place additional policies and procedures to ensure all reporting required is submitted timely as required. Responsible Person: Airport Administration Manager Expected Implementation: July 1, 2023

View Audit 20198

Finding 24833 (2022-003)

Material Weakness 2022

Woodland R-IV School District

MO

Procurement, Suspension & Debarment Subrecipient Monitoring

Name of Contact Person: Dr. Adrian Eftink, Superintendent Recommendation: We recommend the District verify a vendor?s status by checking the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000 and to keep all suppor...

Name of Contact Person: Dr. Adrian Eftink, Superintendent Recommendation: We recommend the District verify a vendor?s status by checking the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000 and to keep all supporting documentation of the verification of the vendor?s status. Corrective Action: We will verify all vendors? status using the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000 and keep the supporting documentation. Proposed Completion Date: Immediately

View Audit 22133

Finding 24832 (2022-001)

Significant Deficiency 2022

Intermounain Esd

OR

Procurement, Suspension & Debarment Equipment & Real Property Management Significant Deficiency

RESOLUTION TO ADOPT THE CORRECTIVE ACTION PLAN FOR THE JUNE 30, 2022 AUDIT FINDINGS lnterMountain Education Service District submits the following corrective action plan in response to a deficiency reported in our audit for the fiscal year ended June 30, 2022. The audit was completed by the independ...

RESOLUTION TO ADOPT THE CORRECTIVE ACTION PLAN FOR THE JUNE 30, 2022 AUDIT FINDINGS lnterMountain Education Service District submits the following corrective action plan in response to a deficiency reported in our audit for the fiscal year ended June 30, 2022. The audit was completed by the independent auditing firm Dickey and Tremper, LLP and reported below. The plan of action was adopted by the governing body at their meeting on January 19, 2023 as indicated by the signatures below. Significant Deficiency #2022-001 Auditor Discussion and Recommendation: Condition and criteria: The District should have control processes in place to ensure that projects subject to prevailing wage requirements are performed under those requirements. There were two small projects that were subject to Federal prevailing wage requirements but did not get performed or documented for those requirements. Cause: The District's controls are established to follow prevailing wage requirements for projects over $50,000, which is the State of Oregon requirement and was unaware that the Federal requirement was for projects over $2,000. Context and effect: The District has very few capital projects funded by grant dollars, but there were two HVAC projects for $48,966 and $38,840, which fell between the Federal and State guidelines. Materials were the main portion of the costs of the project and the difference between prevailing wage rates to actual rates are not expected to be material to IMESD or the program. Auditor's recommendation: We recommend the District update their policies and procedures to identify Federal prevailing wage requirements at the lower threshold. Management's Plan of Action Individuals Involved: Mark Mulvihill, Superintendent/Management Beth O'Hanlon, Chief Financial Officer/Management Denyce Kelly, Program Resources Director Darrick Cope, Facilities Director Corrective Action Plan Management has reviewed the federal compliance supplement for Assistance Listing 84.425 Education Stabilization Fund, in particular Section F Equipment/Rea/ Property Management. Capital projects now go through a review process to ensure both state and federal procurement laws are followed. In addition, Management has updated procurement procedures to include review of compliance supplement for federal funded purchases. Time Frame Review Assistance Listing completed by October 6, 2022. Procurement procedures will be completed by December 31, 2022. BE IT RESOLVED THAT the Board of Directors of lnterMountain Education Service District adopts the Corrective Action Plan noted above. DATED: January 18, 2023

View Audit 22132

Finding 24829 (2022-002)

Significant Deficiency 2022

Jackson Metropolitan Housing Authority

OH

HUD Housing Programs

Jackson MHA completed the required inspection, but we were unable to provide the completed inspection report generated by our software company. After speaking with our software company, they were also unaware why the software did not have the inspection report under the inspections tab. The software...

Jackson MHA completed the required inspection, but we were unable to provide the completed inspection report generated by our software company. After speaking with our software company, they were also unaware why the software did not have the inspection report under the inspections tab. The software does show the inspection was completed under the occupancy tab. JMHA was unable to provide a copy of the inspection report. Going forward, the Executive Director and staff will ensure that all required inspection documentation will be printed and placed in the tenant files immediately following the unit?s inspection. If we are unable to print the inspection documentation, we will immediately contact our software company to address the situation and not wait until the documentation is requested. All tenant files will be inspected and reviewed by staff monthly to ensure that all pertinent documentation is in place.

View Audit 26271

Finding 24828 (2022-001)

Material Weakness 2022

Jackson Metropolitan Housing Authority

OH

HUD Housing Programs Reporting

Third party employment verifications were provided to the housing authority by the tenants. Staff were able to verify the provided employment documents. Staff were able to ensure that the tenants met the mandatory income limits. Upon transferring of job descriptions, in the office, between staff doc...

Third party employment verifications were provided to the housing authority by the tenants. Staff were able to verify the provided employment documents. Staff were able to ensure that the tenants met the mandatory income limits. Upon transferring of job descriptions, in the office, between staff documents were misplaced. Going forward, the Executive Director and staff will place a high emphasis on ensuring that all third-party verifications are stamped with the date received and placed in tenant files upon receipt of the documents. All tenant files will be inspected and reviewed by staff monthly to ensure all pertinent documentation is in place.

View Audit 26271

Finding 24827 (2022-001)

Significant Deficiency 2022

Exeter Housing Authority

NH

HUD Housing Programs Significant Deficiency Special Tests & Provisions

2022-001 Auditee's response and Planned Corrective Action Planned Implementation Date of Corrective Action: All annuals, interims, and rent increases being processed after March 1, 2023. Person Responsible for corrective Action: Margaret Dooling - HCV Housing Manager The Exeter Housing Authority has...

2022-001 Auditee's response and Planned Corrective Action Planned Implementation Date of Corrective Action: All annuals, interims, and rent increases being processed after March 1, 2023. Person Responsible for corrective Action: Margaret Dooling - HCV Housing Manager The Exeter Housing Authority has changed the policy of documenting rent reasonableness. Going forward all files will document the rent reasonableness by filling out the point system chart at the bottom of each inspection report on bottom of the rent reasonableness point total page. This will be compared to the Rent Reasonableness Chart for the particular year that is supplied by NHHFA on the price range based on the total points. A copy of the NHHFA chart will also be attached in the file as well. This will be done for every new admission, annual inspection, as well as rent increase request.

View Audit 25187

Finding 24826 (2022-002)

Significant Deficiency 2022

Rockhurst University

MO

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.328 § 200.329

Finding No. 2022-002 Corrective Action Plan University Response: The University concurs with the finding concerning quarterly reporting of HEERF funds. Corrective Action: Rockhurst will conduct an additional review of the released guidance and reporting requirements to ensure compliance of any pub...

Finding No. 2022-002 Corrective Action Plan University Response: The University concurs with the finding concerning quarterly reporting of HEERF funds. Corrective Action: Rockhurst will conduct an additional review of the released guidance and reporting requirements to ensure compliance of any published, missing or future reports. In accordance with HEERF guidance, any reports with expenses that were incorrectly reported will be revised and publicly published, if applicable. Responsible Official: Kris Pace, Controller Anticipated Completion Date: June 30, 2023

View Audit 23899

Finding 24825 (2022-001)

Material Weakness 2022

Rockhurst University

MO

Procurement, Suspension & Debarment Material Weakness § 200.301

Finding No. 2022-001 Corrective Action Plan University Response: The University concurs with the finding that proper procurement practices were not followed for one of the three purchases identified as non-compliant. For one of the other two purchases identified as non-compliant, the University so...

Finding No. 2022-001 Corrective Action Plan University Response: The University concurs with the finding that proper procurement practices were not followed for one of the three purchases identified as non-compliant. For one of the other two purchases identified as non-compliant, the University sourced the expenditure from the largest provider for higher education audio and visual products nationally, which competitively offer special discounting and pricing to private and public institutions of higher education when possible. On the other purchase, the University sourced with one of three vendors previously used for this type of work that was able to provide the services needed in the required timeframe during the pandemic, when other vendors could not meet the demand. These services were needed for additional cleaning and sanitizing to avoid contacting a life threatening virus. Corrective Action: The University will develop specific procurement policies to be utilized when Federal funds are used and appropriate staff will be trained on these policies. Responsible Official: Kris Pace, Controller Anticipated Completion Date: June 30, 2023

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