Corrective Action Plans

Finding 12568 (2022-003)

None 2022

VA

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

Name of Responsible Individual: Jason Byrd, University Registrar Corrective Action: Liberty acknowledges that there was one instance in which a student?s enrollment status was not reported within compliance timeframes. Additionally, Liberty recognizes there were 4 months in the year in which there ...

Name of Responsible Individual: Jason Byrd, University Registrar Corrective Action: Liberty acknowledges that there was one instance in which a student?s enrollment status was not reported within compliance timeframes. Additionally, Liberty recognizes there were 4 months in the year in which there were repeat errors found in the SSCR error files. Liberty University has worked to ensure the enrollment reporting process is handled compliantly and within allowable timeframes. While many processes have been improved over the past two years, it is evident another level of quality control is needed. Therefore, Liberty University?s Financial Aid Office has invested in creating a position that will solely focus on the compliance and quality control of the University?s enrollment reporting. This individual will work collaboratively with the Registrar?s Office and utilize additional reporting from NSLDS to pre-emptively identify errors and student notifications that are in danger of being out of compliance. Anticipated Completion Date: March 31, 2023

View Audit 17285

Finding 12566 (2022-002)

Significant Deficiency 2022

Movin' Out, Inc.

WI

HUD Housing Programs Special Tests & Provisions Reporting

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-FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2022-002 Supportive Housing for ...

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-FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2022-002 Supportive Housing for persons with Disabilities-CFDA No. 14.181. Recommendation: Security deposits should be closely monitored to ensure compliance. Additionally, management should implement controls over special tests and provisions to ensure compliance. Action Taken: Movin? Out Inc. and Subsidiaries agrees with the finding and the auditor?s recommendations have been adopted. In June 2023, management updated policies and procedures surrounding the tenant security deposits, including a required monthly review of the account to ensure the account is in compliance. If the Department of Housing and Urban Development has questions regarding this plan, please call Denise Alexander at 608-251-4446.

View Audit 17255

Finding 12559 (2022-001)

Material Weakness 2022

Jewish Family Service Agency of Central New Jersey

NJ

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

Management should implement procedures that client income is verified annually and documentation maintained within the client file. Grant requirements should be reviewed and documented annually with department leads and intake coordinators.

View Audit 18164 Questioned Costs: $1

Finding 12557 (2022-002)

Material Weakness 2022

Pine Bluff School District

AR

Questioned Costs Allowable Costs / Cost Principles § 200.430

2022-001 MATERIAL WEAKNESS Condition: The District's internal control system did not prevent or detect material errors in the financial accounting records, which are utilized to prepare the District's financial statements. The District failed to transfer dedicated maintenance and operation millage ...

2022-001 MATERIAL WEAKNESS Condition: The District's internal control system did not prevent or detect material errors in the financial accounting records, which are utilized to prepare the District's financial statements. The District failed to transfer dedicated maintenance and operation millage revenues of $725,843 from the general fund to the capital projects fund which is included in the other aggregate funds. The financial statements were subsequently corrected by adjusting entries during audit fieldwork. District Response: The District concurs with this finding. The District has debriefed internally and established a plan complete with appropriate action steps and safeguards to ensure that the dedicated maintenance and operation millage revenues are transferred from the general fund to the capital project fund in a timely manner. The District will ensure due care is exercised to ensure accurate and reliable financial reporting. The point of contact for this would be Kelvin Gragg, Rose Smith, and Ashley Granberry. This Correction should be corrected on or before June 30, 2022. 2022-002 PAYROLL EXPENDITURES Condition: In our sample of payroll expenditures, we identified undocumented compensation of $7,685 and improperly awarded incentive pay of $4,700 paid from Federal funds without proper documentation or requirements. District Response: The District acknowledges the finding and would take this opportunity to explain the circumstances surrounding this material weakness. While not an excuse, it in part explains the conditions under which these instances of undocumented compensation occurred. The District has been impacted by multiple staff changes in the Business Office. The District has employed and/or contracted for payroll services with four (4) persons and for the role of Business Manager with three (3) persons just during this calendar year alone. The District has taken steps to stabilize the workforce in the Business Office. In addition to addressing the human capital issues, the District will provide additional monitoring support to ensure the implementation of the existing internal controls over program expenditures. The district has already taken steps to recoup compensation that was improperly awarded and paid. As recommended, the district will contact the Arkansas Division of Elementary and Secondary (DESE) for guidance regarding this matter. The district began addressing these is July 2022 and have since made the necessary changes as of September 2022. The point of contact for this would be Rose Smith, Ashley Granberry, Lucretia James and Kelvin Gragg.

View Audit 18152 Questioned Costs: $1

Finding 12556 (2022-001)

Significant Deficiency 2022

Union Baptist Church Pioneer Housing INC

OH

Questioned Costs HUD Housing Programs

MANAGEMENT ACKNOWLEDGES THE FINDING AND GOING FORWARD WILL COMPLETE ANNUAL ADJUSTMENTS TO INCREASE THE DEPOSIT AMOUNT TO THE HUD REQUIRED VALUE.

View Audit 18130 Questioned Costs: $1

Finding 12555 (2022-001)

Significant Deficiency 2022

Restore Nyc, Inc.

NY

Allowable Costs / Cost Principles § 200.430

Restore noted that 3 out of the 19 timesheets that were dated after Restore implemented its new process (i.e., after May of 2022) were missing documented supervisory reviews. This oversight was due to role changes and administrative transitions. To further strengthen the internal controls supporting...

Restore noted that 3 out of the 19 timesheets that were dated after Restore implemented its new process (i.e., after May of 2022) were missing documented supervisory reviews. This oversight was due to role changes and administrative transitions. To further strengthen the internal controls supporting time tracking, in addition to executing against the corrective action plan note in the prior year findings, in FY23 Restore also created a checklist to track all grant funded timesheets to ensure documented approvals and accurate time tracking.

View Audit 18045

Finding 12550 (2022-004)

Significant Deficiency 2022

Henderson County Rural Health Center, INC

IL

Eligibility Significant Deficiency Internal Control / Segregation of Duties

2022-004 Community Health Centers Grant ? Assistance Listing No. 93.224/93.527 Recommendation: Management should refine and expand its internal audits of patient visits to identify instances where a patient was either assigned to the incorrect sliding fee category or billed the incorrect charges. Ex...

2022-004 Community Health Centers Grant ? Assistance Listing No. 93.224/93.527 Recommendation: Management should refine and expand its internal audits of patient visits to identify instances where a patient was either assigned to the incorrect sliding fee category or billed the incorrect charges. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Management has instituted some measures and procedure to mitigate the risk of having patients being assigned to incorrect sliding fee category or billed the incorrect charges. These additional measures and procedures include but are not limited to providing training and more oversight of the front desk and billing staff. More oversight such as regular and ongoing internal audits of the front desk and billing staff will be contacted on a quarterly basis. The objective of the regular audit is to ensure that all policies and procedures are being followed and to ensure any instances of non-compliance are timely identified and corrected. Name(s) of the contact person(s) responsible for corrective action: Matthew White, Shannon Courson, Asante Muyungga Planned completion date for corrective action plan: August 7, 2023

View Audit 17191

Finding 12549 (2022-003)

Significant Deficiency 2022

Henderson County Rural Health Center, INC

IL

Reporting Internal Control / Segregation of Duties

U.S. Department of Health and Human Services ? Health Resources and Services Administration 2022-003 Community Health Centers Grant ? Assistance Listing No. 93.224/93.527 Recommendation: We recommend management implement a second layer of review and approval as well as carefully review the key line ...

U.S. Department of Health and Human Services ? Health Resources and Services Administration 2022-003 Community Health Centers Grant ? Assistance Listing No. 93.224/93.527 Recommendation: We recommend management implement a second layer of review and approval as well as carefully review the key line items on the FFR, including reconciling cash receipts from PMS to the Organization's records of its revenue and expense, prior to submitting the report. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Management has implemented a policy to proactively reconcile all funds monthly. The inclusive reconciliation process will focus on reconciliation of all fund?s drawdowns and expenditures for the purposes of determining all drawdown matches expenditures. This will include grants with sub-grants. Additionally, management is also instituting a multilayer review and approval process to mitigate errors and instances of non- compliance. Name(s) of the contact person(s) responsible for corrective action: Asante Muyungga, Matthew White, Shannon Courson, Jennifer Lehman. Planned completion date for corrective action plan: August 7, 2023

View Audit 17191

Finding 12544 (2022-003)

Material Weakness 2022

McComb Separate School District

MS

Allowable Costs / Cost Principles Material Weakness Internal Control / Segregation of Duties

2022-003 Deficiencies in controls surrounding payroll expenditures A. Name of contact person responsible for corrective action: Name: Courtney Bershell Title: Business Manager B. Corrective action planned: The district will strengthen internal controls to ensure all employees are properly board appr...

2022-003 Deficiencies in controls surrounding payroll expenditures A. Name of contact person responsible for corrective action: Name: Courtney Bershell Title: Business Manager B. Corrective action planned: The district will strengthen internal controls to ensure all employees are properly board approved and employee payments are verified according to the board approved amounts. The proper support will be maintained in the minutes and in the accounting software. C. Anticipated completion date: June 30, 2023

View Audit 17253

Finding 12542 (2022-003)

Material Weakness 2022

Platte Health Center

SD

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking § 200.303

Finding 2022-003 Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster CFDA#: 10.766 Finding Summary: The Platte Health Center does not have controls in place to ensure compliance with the requirements as they have not been calculating or monit...

Finding 2022-003 Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster CFDA#: 10.766 Finding Summary: The Platte Health Center does not have controls in place to ensure compliance with the requirements as they have not been calculating or monitoring the required debt ratios. The Health Center was relying on annual calculations performed by the Eide Bailly audit team. Responsible Individuals: Board of Directors; Mark Burket, CEO; and Vicki Jensen, CFO Corrective Action Plan: Platte Health Center will perform debt service ratio and working capital calculations and implement a review process over the calculations as a part of their year-end close process to ensure all covenants of the loan are met. Anticipated Completion Date: Ongoing

View Audit 17250

Finding 12541 (2022-001)

None 2022

California College of the Arts

CA

Procurement, Suspension & Debarment § 200.318 § 200.326

2022-001 PROCUREMENT Federal Assistance Listing Number: Higher Education Emergency Relief Fund (HEERF) 84.425F Criteria A non-Federal entity must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. The College must use its own documented procurement procedures, which ...

2022-001 PROCUREMENT Federal Assistance Listing Number: Higher Education Emergency Relief Fund (HEERF) 84.425F Criteria A non-Federal entity must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. The College must use its own documented procurement procedures, which reflect applicable State and local laws and regulations, provided that the procurements conform to applicable Federal statutes and the procurement requirements identified in 2 CFR part 200. Observation/Condition/Context The College did not follow its procurement policy in one identified instance out of six tested. It was noted that the College did not solicit competitive price quotations for a purchase exceeding policy thresholds under the HEERF program. Questioned Cost There were no questioned costs associated with this finding. Cause/Effect Following the established procurement policy allows for cost comparison and the ability to evaluate whether a vendor is reputable and if the contract has all the required provisions. By not following the policy, the College opens itself up to higher costs and riskier transactions. Recommendation We recommend that the College implement a review process to identify potential instances of noncompliance with the College?s procurement policy. Planned Corrective Action ? The Business Office and Purchasing teams will amend our current procurement policy to reflect applicable state and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR part 200. ? The Business Office and Purchasing teams will work with the college?s internal Administrative Information Systems staff to implement an additional review step in the Workday requisition process for the following qualified purchasing thresholds: o Micro-purchases under $10,000 would suggest sought out competitive vendors o Small purchases over $10,000 and less than $250,000 would require quotes o Formal procurement methods for purchases over $250,000 would require sealed bids Implementation Date Beginning July 1, 2023 Responsible Personnel Jacquelyn Craddock, Purchasing Manager Contact Information Email: jcraddock@cca.edu

View Audit 17240

Finding 12538 (2022-002)

None 2022

California College of the Arts

CA

Student Financial Aid Matching / Level of Effort / Earmarking

2022-002 FEDERAL DIRECT LOAN RECONCILIATIONS Federal Assistance Listing Number: 84.268 Criteria According to 34 CFR 685.300(b)(5), the College must, on a monthly basis, reconcile institutional records with Direct Loan funds received from the Secretary and Direct Loan disbursement records submitted t...

2022-002 FEDERAL DIRECT LOAN RECONCILIATIONS Federal Assistance Listing Number: 84.268 Criteria According to 34 CFR 685.300(b)(5), the College must, on a monthly basis, reconcile institutional records with Direct Loan funds received from the Secretary and Direct Loan disbursement records submitted to and accepted by the Secretary. Observation/Condition/Context The College did not perform the monthly reconciliations over direct loans for all months out of the fiscal year. We requested a selection of reconciliations out of the 12 required and were informed that only 8 reconciliations were performed. Questioned Cost There were no questioned costs related to this finding. Cause/Effect The reconciliations were not performed due to a transition of responsible parties over the reconciliations. Direct loan discrepancies may not have been identified and resolved in a timely manner due to the lack of monthly reconciliations. Recommendation We recommend that the College perform direct loan reconciliations monthly to ensure that discrepancies are properly addressed in a timely manner. Planned Corrective Action Effective with the 2021/2022 Direct Loan reconciliations for February 2022 (performed in March 2022), a revised process was implemented to make the process more efficient and accurate. Along with this the Finance Manager took on the responsibility to execute the process monthly and share the results with other relevant teams by the 2nd week of the following month. Since this time the process has continued to be refined and all reconciliations (student level detail and summary) have been completed and shared timely for the remaining portion of award year 2021/2022 and for 2022/2023 through February 2023. Now that the process is firmly in place and effective, cross-training with others in the Business office will take place and be completed by the end of April 2023 to ensure an adequate depth of resources are available to maintain timeliness and accuracy of the reconciliations. Implementation Date The revised process was implemented in March 2022 and was refined since to ensure effectiveness and sustainability of the process going forward. Additional training to add to the depth of resources to perform the process will be completed by the end of April 2023. Responsible Personnel Yvonne Rincon, Director of Accounting Contact Information Email: yrincon@cca.edu

View Audit 17240

Finding 12534 (2022-003)

None 2022

California College of the Arts

CA

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

2022-003 NSLDS STUDENT ENROLLMENT STATUS REPORTING Federal Assistance Listing Number: Various; Student Financial Aid Cluster, Department of Education Criteria (1) According to 34 CFR 682.610(b), (1) Upon receipt of an enrollment report from the Secretary, a school must update all information include...

2022-003 NSLDS STUDENT ENROLLMENT STATUS REPORTING Federal Assistance Listing Number: Various; Student Financial Aid Cluster, Department of Education Criteria (1) According to 34 CFR 682.610(b), (1) Upon receipt of an enrollment report from the Secretary, a school must update all information included in the report and return the report to the Secretary ? (i) In the manner and format prescribed by the Secretary; and (ii) Within the timeframe prescribed by the Secretary. (2) Unless it expects to submit its next updated enrollment report to the Secretary within the next 60 days, a school must notify the Secretary within 30 days after the date the school discovers that (i) A loan under title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the school, and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period for which the loan was intended; or (ii) A student who is enrolled at the school and who received a loan under title IV of the Act has changed his or her permanent address. Observation/Condition/Context The College did not report a change in enrollment status to the National Student Loan Clearinghouse for a student within the required 60 days. During our testing, we noted that 1 of 21 students tested had a change in enrollment status that was late in reporting to the NSLDS. Questioned Cost There were no questioned costs related to this finding. Cause/Effect The College had not performed a review on a timely basis, which resulted in the noncompliance with the cited provisions above. Continued noncompliance may cause a delay in the loan repayment process for the student borrowers that withdraw from the College. Recommendation We recommend that the College implement a procedure to ensure that all student enrollment status changes are accurately reported in a timely manner. Planned Corrective Action The Student Records office will put reminders in place to ensure enrollment reporting is sent out monthly to the National Student Loan Clearinghouse. Implementation Date Spring 2023, as of March 22, 2023 Responsible Personnel Registrar and Director of Financial Aid Contact Information Samantha Dancel Director of Financial Aid Tel: 415.703.9577 Email: sdurant@cca.edu

View Audit 17240

Finding 12533 (2022-001)

Significant Deficiency 2022

Local Area Workforce Development-North Central

PR

Matching / Level of Effort / Earmarking

December 9, 2022 Cognizant or Oversight Agency for Audit: Local Area Workforce Development North Central respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Ortiz, Rivera, Rivera & Co., Suite 152, PO...

December 9, 2022 Cognizant or Oversight Agency for Audit: Local Area Workforce Development North Central respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Ortiz, Rivera, Rivera & Co., Suite 152, PO Box 70250, San Juan, Puerto Rico 00936-7250. Audit period: Fiscal year ended June 30, 2022. The finding from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAM AUDIT ? Reportable Condition: See condition 2022-001 Recommendation The Local Area must review the expenditures and perform measures to ensure that earmarking expenditure requirements being met throughout the year of each grant. Action Taken The North Central Workforce Development Area is working on public policies to make the Work Experience and Internship activities for the youth program more attractive, during the COVID 19 pandemic may young people did not want to participate in our programs for fear of exposure and getting infected. We are monitoring and identifying strategies to identify participants who need work experience in order to meet the twenty percent mark. Several of the strategies we are using are the following: ? Visiting Schools ? Direct communication with the Educational Region ? Active Participation in the communities With these strategies we are hopeful that we will reach the twenty percent mark. If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please call Gisela E. Ferrer Ruiz, Title I-B Director, at (787) 879-4439. Cordially, Samaris Tejada Cruz Executive Director

View Audit 17181

Finding 12532 (2022-002)

Significant Deficiency 2022

Kimball County

NE

Reporting Subrecipient Monitoring Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.502 § 200.510

The transit will implement a standard operating procedure and do training on how to properly calculate the SEFA amounts for future audits.

View Audit 17144

Finding 12520 (2022-002)

Significant Deficiency 2022

Mary Lee Charles Place

TX

HUD Housing Programs Internal Control / Segregation of Duties

Reporting Views of Responsible Officials: Management agrees with the finding and will immediately obtain signed HUD Forms 9887 and 9887-A from tenant and family members prior to accessing EIV or obtaining written third-party verification of income. Additionally, management will utilize an external c...

Reporting Views of Responsible Officials: Management agrees with the finding and will immediately obtain signed HUD Forms 9887 and 9887-A from tenant and family members prior to accessing EIV or obtaining written third-party verification of income. Additionally, management will utilize an external consultant to review tenant files for compliance with HUD procedures (ie. use of authorized consent and verification forms, EIV reports, etc.) and ensure supporting documentation is maintained in each tenant?s file.

View Audit 17093

Finding 12519 (2022-001)

Significant Deficiency 2022

Mary Lee Charles Place

TX

HUD Housing Programs Subrecipient Monitoring

Reporting Views of Responsible Officials: Management agrees with the finding and will begin an independent review of each tenant file to include examination of EIV reports to determine if there are any discrepancies and take corrective measures. Leasing office staff will undergo additional HUD 811 t...

Reporting Views of Responsible Officials: Management agrees with the finding and will begin an independent review of each tenant file to include examination of EIV reports to determine if there are any discrepancies and take corrective measures. Leasing office staff will undergo additional HUD 811 training regarding the initial and recertification process. Additionally, management will utilize an external consultant to review tenant files for compliance with HUD procedures (ie. use of authorized consent and verification forms, EIV reports, etc.) and ensure supporting documentation is maintained in each tenant?s file.

View Audit 17093

Finding 12517 (2022-004)

Significant Deficiency 2022

County of Fresno

CA

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

Finding 2022-004 ? Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) - Reporting (Significant Deficiency) Management?s Response or Department?s Response Management agrees with the finding and recommendation. 24 Views of Responsible Officials and Corrective Action The quarterly repor...

Finding 2022-004 ? Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) - Reporting (Significant Deficiency) Management?s Response or Department?s Response Management agrees with the finding and recommendation. 24 Views of Responsible Officials and Corrective Action The quarterly reports were managed under Department administration resources during the COVID pandemic response. During this time there were significant vacancies with the Department and consistent turnover that required for staff to be constantly retrained in their duties. As Department administration was able to stabilize its resources the analyst compiling the information from multiple divisions still had the challenge of managing the collection of responses with a highly impacted department staff. The department administration analyst leading the compiling of the information for ELC quarterly reports was also assisting with COVID response duties in ensuring contracts and resources were in place to maintain or adjust COVID response resources. In addition, there was significant turnover and addition of staff at the State level that did not allow for timely responses to local inquiries that affect contract management and report. After the stabilization of the workforce at both levels there has been significant improvement in meeting timelines. Anticipated Completion Date June 2023 Contact Information of Responsible Official Name: Chashua Lor Title: Staff Analyst Phone: 559-600-6961

View Audit 17080

Finding 12516 (2022-003)

Significant Deficiency 2022

County of Fresno

CA

Subrecipient Monitoring § 200.303 § 200.331

Monitoring (Significant Deficiency) Management?s Response or Department?s Response Management agrees with the finding and recommendation. Views of Responsible Officials and Corrective Action 1. County will assess existing policies, design, and implement additional internal control activities over th...

Monitoring (Significant Deficiency) Management?s Response or Department?s Response Management agrees with the finding and recommendation. Views of Responsible Officials and Corrective Action 1. County will assess existing policies, design, and implement additional internal control activities over the subrecipients to improve monitoring compliance requirements under the Uniform Guidance. 2. County will establish policies and procedures to document pre-award determinations of whether each agreement it makes for the disbursement of Federal award funds casts the party receiving the funds in the role of a subrecipient or a contractor. 3. County will implement a training program for all staff directly involved in the administration of Federal award funds to become knowledgeable of the cost principles and requirements under the Uniform Guidance. Anticipated Completion Date/Completion Date August 2023 Contact Information of Responsible Official Name: George Uc Title: Principal Administrative Analyst Phone: 559-600-1231

View Audit 17080

Finding 12515 (2022-002)

Significant Deficiency 2022

County of Fresno

CA

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303

Finding 2022-002 ? Coronavirus State and Local Fiscal Recovery Funds ? Allowable Cost/Cost Principle (Significant Deficiency) Management?s Response or Department?s Response Management agrees with the finding and recommendation. Views of Responsible Officials and Corrective Action The County issued r...

Finding 2022-002 ? Coronavirus State and Local Fiscal Recovery Funds ? Allowable Cost/Cost Principle (Significant Deficiency) Management?s Response or Department?s Response Management agrees with the finding and recommendation. Views of Responsible Officials and Corrective Action The County issued reimbursement based on actuals. The voucher created by the department was for $494,988 and the County reimbursed this amount back to the department. ARPA over claiming started with the payment of the supplemental September 21 invoice that was miscalculated by 23 reducing the Revised September 21 invoice with the Original August 21 invoice, instead of the Original September 21 invoice. This miscalculation was not immediately recognized when the supplemental payment was paid in November 2021. The need to return funds to ARPA was recognized after the DSS Admin completed a reconciliation at end of 2022. This was communicated to DSS Finance in January 2023, thus the discussion between DSS Finance and DSS Admin to finalize the amount. DSS is already in the process of finalizing the amount that needs to be returned to the County ARPA funds. For the corrective action, DSS will be submitting a memo signed by the DSS Director addressed to the CAO for the return of $376,777 to the County ARPA funds. Anticipated Completion Date May 2023 Contact Information of Responsible Official Name: Grace Geo Title: DSS Finance Division Chief Phone: 559-600-2866

View Audit 17080 Questioned Costs: $1

Finding 12508 (2022-003)

Significant Deficiency 2022

Battle Ground Healthcare

WA

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties

Finding # 2022-003 (Repeat of 2021-004) Significant deficiency over allowable costs 14.218/14.228 Community Development Block Grants/ Entitlement Grants Finding: Contract billings were prepared, reviewed, and submitted by the same person and duties were not segregated for the contract billing cycle...

Finding # 2022-003 (Repeat of 2021-004) Significant deficiency over allowable costs 14.218/14.228 Community Development Block Grants/ Entitlement Grants Finding: Contract billings were prepared, reviewed, and submitted by the same person and duties were not segregated for the contract billing cycle Recommendation: The Organization should have proper segregation of duties between the preparer and the reviewer. Procedures should be put in place to ensure reviews are completed timely. Corrective Action: We plan to develop procedures to document the individuals preparing and the individuals reviewing invoices. We will review current procedures to ensure separate personnel are responsible for each function. Anticipated Completion Date: December 31, 2023

View Audit 17054

Finding 12507 (2022-002)

Material Weakness 2022

Battle Ground Healthcare

WA

Equipment & Real Property Management

Finding # 2022-002 (Repeat of 2021-002) Material Weakness over property records 14.218/14.228 Community Development Block Grants/ Entitlement Grants Finding: Equipment should be used in the program or project for which it was acquired, and all purchases of equipment and other capital assets with fe...

Finding # 2022-002 (Repeat of 2021-002) Material Weakness over property records 14.218/14.228 Community Development Block Grants/ Entitlement Grants Finding: Equipment should be used in the program or project for which it was acquired, and all purchases of equipment and other capital assets with federal funds shall be approved, in advance and in writing, by the County. Recommendation: The Organization should develop appropriate controls to account for proper capitalization of fixed assets. Procedures should be put in place to ensure reviews are completed timely. Corrective Action: We have developed a fixed asset tracking schedule and intend to modify the schedule to maintain details of federally purchased fixed assets. We plan to implement an annual physical inventory of fixed assets. Anticipated Completion Date: December 31, 2023

View Audit 17054

Finding 12506 (2022-001)

None 2022

Economic and Community Development Institute, Inc.

OH

Period of Performance Reporting

Finding Number: 2022-001 . 1655 Old Leona rd Avenue Columbus, OH 43219 Main 614 559 0115 Condition: The Organization failed to submit the financial statement audit report by its due date of December 31, 2022. Planned Corrective Action: The December 31, 2022 due date fell on a Saturday, so the assump...

Finding Number: 2022-001 . 1655 Old Leona rd Avenue Columbus, OH 43219 Main 614 559 0115 Condition: The Organization failed to submit the financial statement audit report by its due date of December 31, 2022. Planned Corrective Action: The December 31, 2022 due date fell on a Saturday, so the assumption was made that the official due date was the next business day, January 2, 2023. Upon learning of noncompliance on January 1, the Organization submitted the requested report on Sunday, January 1, 2023. The VP of Development and Chief Financial Officer and their departments are now aware that the due date for reporting is the actual due date and will ensure all reports are submitted by the due date. Contact Person Responsible for Corrective Action: Maureen Thomas and Anna Parlet Completion Date: January 1, 2023

View Audit 17046

Finding 12504 (2022-002)

Material Weakness 2022

School District No. 18-0011

NE

Internal Control / Segregation of Duties Material Weakness

School District No. 18-0011, Harvard, Nebraska, respectfully submits the following corrective action plan for the year ended August 31, 2022. Name and address of independent public accounting firm: Romans, Wiemer & Associates, Certified Public Accountants, P.C., 1910 N Lincoln Ave, York, NE 68467...

School District No. 18-0011, Harvard, Nebraska, respectfully submits the following corrective action plan for the year ended August 31, 2022. Name and address of independent public accounting firm: Romans, Wiemer & Associates, Certified Public Accountants, P.C., 1910 N Lincoln Ave, York, NE 68467 Audit Period: September 1, 2021 through August 31, 2022 The findings from the October 18, 2022 schedule of findings and questioned cost are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS ? FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESS 2022-001 Internal Control Structure Design Recommendation: While considering the cost of any benefits derived, activities should be segregated and handled by different employees. Action Taken: The cost of implementing a complete set of controls far outweighs the benefits derived by such. It is not financially feasible to have a complete set of controls. FINDINGS ? FEDERAL AWARD PROGRAM AUDIT Nebraska Department of Education 2022-002 Internal Control Structure Design Recommendation: While considering the cost of any benefits derived, activities should be segregated and handled by different employees. Action Taken: The cost of implementing a complete set of controls far outweighs the benefits derived by such. It is not financially feasible to have a complete set of controls. If the Nebraska Department of Education has questions regarding this plan, please call Michael Derr at 402-772-2171 .

View Audit 17044

Finding 12503 (2022-001)

Significant Deficiency 2022

Ute Indian Tribally Designated Housing Entity

UT

Reporting

Management's Response : Management has assessed the adequacy of internal control to establish and implement policies and procedures for the creation, approval, submission, and retention of all required reports. In their step towards attaining the same, the Housing Authority has hired a new fee accou...

Management's Response : Management has assessed the adequacy of internal control to establish and implement policies and procedures for the creation, approval, submission, and retention of all required reports. In their step towards attaining the same, the Housing Authority has hired a new fee accountant to oversee ERA grants, ensuring their proper management. We are committed to providing comprehensive training for the new accountant and ensuring the timely submission of all future filings. Estimated Completion Date : No later than September 30, 2023 Responsible Party : Tyson J. Thompson

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