Corrective Action Plans

Finding 88181 (2022-007)

Significant Deficiency 2022

SD

Student Financial Aid Special Tests & Provisions Subrecipient Monitoring

Finding 2022-007 Special Tests and Provisions ? Disbursements to or on Behalf of Students ? Lack of Documentation for Disbursement Notices. Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA # 84.033 ? Federal Work Study Program CFDA # 84.268 ? Federal Dire...

Finding 2022-007 Special Tests and Provisions ? Disbursements to or on Behalf of Students ? Lack of Documentation for Disbursement Notices. Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA # 84.033 ? Federal Work Study Program CFDA # 84.268 ? Federal Direct Student Loans CFDA # 84.007 ? Federal Supplemental Educational Opportunity Grants (FSEOG) CFDA # 84.063 ? Federal Pell Grant Program Finding Summary: During 2022, out of the total of 60 students tested, 9 students did not receive proper notification of the loan disbursement required under the CFR. Responsible Individuals: James (Rocky) Query, Interim CFO and Jessica Papa, Director of Financial Aid Corrective Action Plan: Management has initiated a review of its student notification process for loan disbursement. Corrective actions are planned for the Spring term. Anticipated Completion Date: Ongoing.

View Audit 79889

Finding 84722 (2022-013)

Material Weakness 2022

Scott County School District 2

IN

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403 § 200.404

FINDING 2022-013 Contact Person Responsible for Corrective Action: Casey Brewster Contact Phone Number: 812-752-8935 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: Supporting documentation and a second approval is now required within the local financ...

FINDING 2022-013 Contact Person Responsible for Corrective Action: Casey Brewster Contact Phone Number: 812-752-8935 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: Supporting documentation and a second approval is now required within the local financial management system for transfers and journal entries. Relevant notes and uploaded documents will be housed within the financial management system so future audits shall have ease of access to the documentation in order to properly test allowable activities and costs. Anticipated Completion Date: March 2023.

View Audit 90090 Questioned Costs: $1

Finding 84712 (2022-005)

Material Weakness 2022

Scott County School District 2

IN

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.333 § 200.334 § 200.403

FINDING 2022-005 Contact Person Responsible for Corrective Action: Casey Brewster Contact Phone Number: 812-752-8935 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Instead of utilizing journal entries for corrections or adjustments in generic form, ...

FINDING 2022-005 Contact Person Responsible for Corrective Action: Casey Brewster Contact Phone Number: 812-752-8935 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Instead of utilizing journal entries for corrections or adjustments in generic form, corrections to large or for multiple disbursements or receipts should be completed by reversing the action within the financial software and then correctly processing the disbursements or receipts. The on-going training and the related corrective actions which ensure more frequent and more in-depth reviews of reports on a monthly basis will also reduce the need for corrections in general. However, in the event there must be journal entries for corrections, documentation supporting and related to any journal entry will be input into the financial management software, as will any related notes, and any journal entry will have documented approval contained in that software, all completed by separate people ? the Treasurer and CFO. Additional, related training will also be sought to ensure related processes and controls are understood and followed. Anticipated Completion Date: May 2023

View Audit 90090 Questioned Costs: $1

Finding 84346 (2022-003)

Significant Deficiency 2022

United Way of Greater Toledo

OH

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

2022-003 - Written Policies Required by the Uniform Grant Guidance Auditor Description of Condition and Effect. Although the Organization has processes in place to cover these areas, there are no formal written policies for payments and allowability of costs charged to ...

2022-003 - Written Policies Required by the Uniform Grant Guidance Auditor Description of Condition and Effect. Although the Organization has processes in place to cover these areas, there are no formal written policies for payments and allowability of costs charged to federal programs. As a result of this condition, the Organization did not fully comply with the Uniform Grant Guidance applicable to its federal programs. Auditor Recommendation. Formal written policies should be prepared to comply with the Uniform Guidance. Corrective Action. Management concurs with the finding. The Organization will prepare formal written policies to fully comply with the Uniform Grant Guidance applicable to its federal programs. Responsible Person. Matt Morris, Chief Finance & Operations Officer Anticipated Completion Date: June 30, 2023

View Audit 90377

Finding 84345 (2022-002)

Material Weakness 2022

United Way of Greater Toledo

OH

Questioned Costs Allowable Costs / Cost Principles Eligibility

2022-002 - Activities Allowed/Allowable Cost Principles and Eligibility Auditor Description of Condition and Effect. The Organization utilized 2-1-1, a nonprofit organization, to review and assess applicants for eligibility of the TANF program. During our audit, we sele...

2022-002 - Activities Allowed/Allowable Cost Principles and Eligibility Auditor Description of Condition and Effect. The Organization utilized 2-1-1, a nonprofit organization, to review and assess applicants for eligibility of the TANF program. During our audit, we selected a sample of 40 individuals receiving assistance under the TANF program. Of this sample, two files lacked evidence of eligibility. As a result of this condition, the Organization does not have appropriate documentation to support eligibility and are unable to properly verify the eligibility of two recipients. Auditor Recommendation. We recommend that the Organization work with 2-1-1 to ensure the proper documentation is obtained and filed. Corrective Action. Management concurs with the finding. The Organization will ensure appropriate documentation is retained for all recipients to support eligibility through enhancement of current review processes and incorporation of reviews additional program levels. Responsible Person. Jill Bunge, Vice President, Impact & Outreach Anticipated Completion Date: June 30, 2023

View Audit 90377 Questioned Costs: $1

Finding 84293 (2022-012)

Material Weakness 2022

Scott County School District 2

IN

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

FINDING 2022-012 Contact Person Responsible for Corrective Action: Casey Brewster Contact Phone Number: 812-752-8935 INDIANA STATE BOARD OF ACCOUNTS 69 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Refresher training will be completed by staff, inc...

FINDING 2022-012 Contact Person Responsible for Corrective Action: Casey Brewster Contact Phone Number: 812-752-8935 INDIANA STATE BOARD OF ACCOUNTS 69 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Refresher training will be completed by staff, including the Director of Special Education in the area of IDEA Matching, Level of Effort, and Earmarking/MOE requirements with follow-up collaboration with the CFO. Additional training and implementation of controls to verify compliance internally is being developed and will include a monthly and quarterly checklist that requires documentation at the time of the review and it shall also remain on file for inspection during a future audit. This comprehensive checklist includes items beyond those addressed in this written plan and has also been referenced within other actions of this plan. Anticipated Completion Date: June 2023

View Audit 90090

Finding 84292 (2022-011)

Material Weakness 2022

Scott County School District 2

IN

Subrecipient Monitoring Cash Management Allowable Costs / Cost Principles § 200.207 § 200.208 § 200.302 § 200.303 § 200.305

FINDING 2022-011 Contact Person Responsible for Corrective Action: Casey Brewster Contact Phone Number: 812-752-8935 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Additional training related to grant budgets entered into and monitored within the fi...

FINDING 2022-011 Contact Person Responsible for Corrective Action: Casey Brewster Contact Phone Number: 812-752-8935 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Additional training related to grant budgets entered into and monitored within the financial software will occur, as will the new practice of having the program directors initiating monthly reimbursement requests informed by the accurate reports from the software (ledger), with documented review by the Treasurer or CFO. Additional training over the reporting requirements is taking place with the Treasurer, CFO and Directors overseeing federal funds provide accurate reporting. Anticipated Completion Date: June 2023

View Audit 90090

Finding 84291 (2022-010)

Material Weakness 2022

Scott County School District 2

IN

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.1 § 200.210 § 200.211 § 200.303 § 200.308

FINDING 2022-010 Contact Person Responsible for Corrective Action: Casey Brewster Contact Phone Number: 812-752-8935 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Instead of utilizing journal entries for corrections or adjustments in generic form, ...

FINDING 2022-010 Contact Person Responsible for Corrective Action: Casey Brewster Contact Phone Number: 812-752-8935 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Instead of utilizing journal entries for corrections or adjustments in generic form, corrections to large or for multiple disbursements or receipts should be completed by reversing the action within the financial software and then correctly processing the disbursements or receipts. The on-going training and the related corrective actions which ensure more frequent and more in-depth reviews of reports on a monthly basis will also reduce the need for corrections in general. However, in the event there must be journal entries for corrections, documentation supporting and related to any journal entry will be input into the financial management software, as will any related notes, and any journal entry will have documented approval contained in that software, all completed by separate people ? the Treasurer and CFO. Additional, related training will also be sought to ensure related processes and controls are understood and followed. Anticipated Completion Date: June 2023

View Audit 90090 Questioned Costs: $1

Finding 84273 (2022-003)

Material Weakness 2022

Scott County School District 2

IN

School Nutrition Programs Allowable Costs / Cost Principles Material Weakness § 200.303

FINDING 2022-003 Contact Person Responsible for Corrective Action: Sue Hart Contact Phone Number: 812-752-8921 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: If the district is a member of, and purchases through, a purchasing cooperative for food an...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Sue Hart Contact Phone Number: 812-752-8921 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: If the district is a member of, and purchases through, a purchasing cooperative for food and/or supplies, at least one invoice per month from a vendor/cooperative will be reviewed by the Director of Food Services and compared to the approved price lists. A copy of those documents shall be made and shall include any notes/markings made as a part of the review. If discrepancies are identified, the Director of Food Services will communicate the need for correction to the vendor/cooperative and the district Treasurer and CFO. In addition, another invoice will be pulled and reviewed using the same process, continuing until a subsequent invoice is determined to have no discrepancies when compared to the approved price lists. Documentation showing evidence of these reviews will be filed appropriately by the Director of Food Services for easy access throughout the year and for examination during audits. Anticipated Completion Date: May 2023

View Audit 90090

Finding 84041 (2022-002)

Significant Deficiency 2022

Quitman School District

AR

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Formal Findings: 1. The district had an unauthorized withdrawal from their operating fund. 2. The district had unallowable costs paid from Covid-19 Elementary and Secondary School Emergency Relief fund. The following corrective action plan will be taken: 1. The district will try to ensure no u...

Formal Findings: 1. The district had an unauthorized withdrawal from their operating fund. 2. The district had unallowable costs paid from Covid-19 Elementary and Secondary School Emergency Relief fund. The following corrective action plan will be taken: 1. The district will try to ensure no unauthorized withdrawals are made. 2. The district will ensure guidance regarding proper controls over program expenditures. Dennis Truxler, Superintendent

View Audit 81450 Questioned Costs: $1

Finding 83025 (2022-005)

Material Weakness 2022

El Paso County School District #22

CO

Allowable Costs / Cost Principles Subrecipient Monitoring Reporting

2022-005 Activities Allowed or Unallowed, and Allowable Costs and Cost Principles for Education Stabilization Fund Federal program: ALN 84.425U&D Education Stabilization Fund Federal agency: U.S. Department of Education Pass-through entity: Colorado Department of Education Criteria: A...

2022-005 Activities Allowed or Unallowed, and Allowable Costs and Cost Principles for Education Stabilization Fund Federal program: ALN 84.425U&D Education Stabilization Fund Federal agency: U.S. Department of Education Pass-through entity: Colorado Department of Education Criteria: A non-federal grant recipient should set reasonable budgets for programs to minimize incentives to miscode expenses. The recipient should compare budgeted and actual allowable costs and investigate variances where applicable. Condition: While the Organization created a budget for overall activities, they did not input the budget into their accounting system or create an outside tool to track actual grant expenditures with the budget. Management Response and Planned Corrective Actions Criteria: Management agrees with this finding and is working on implementing a budget to actual reporting process. Responsibility for Corrective Action: Christina Vetromile, Business Manager Anticipated Completion Date: Summer 2023

View Audit 76242

Finding 79241 (2022-001)

Material Weakness 2022

Mount Nittany Health System and Affiliates D/b/a Mount Nittany Health

PA

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

Finding 2022-001 Condition/Context The Corporation included expenses in their Period 3 submission for Mount Nittany Medical Center, TIN .24-0795682, (the Center) that were previously allocated to the federal program and reported in the Period 1 submission, which resulted in $3,073,785 of questioned ...

Finding 2022-001 Condition/Context The Corporation included expenses in their Period 3 submission for Mount Nittany Medical Center, TIN .24-0795682, (the Center) that were previously allocated to the federal program and reported in the Period 1 submission, which resulted in $3,073,785 of questioned costs. Corrective Action Plan Corrective Action Planned: As Mount Nittany Medical Center has a significant amount of available lost revenues, Management has adjusted the previously reported lost revenues to adjust for the questioned costs in the reporting period 4 filing. In addition, we have added steps to our PRF reporting policy to include preparation of a waterfall file which shows the total amount of COVID eligible expenses and the period in which they were allocated for PRF reporting to ensure we do not have a duplication of costs in the future. Beginning with reporting period 4, we also utilized the portal worksheets provided by HRSA to assist with preparing the filing. Finally, the preparation of the PRF filing for reporting period 4 (and future periods, if needed) has transitioned to the Assistant Controller to include an additional level of review by the Controller. Name(s) of Contact Person(s) Responsible for Corrective Action: Karen Keys, Assistant Controller Scott Kaufman, Director, System Controller Anticipated Completion Date: The corrective action plan described above was implemented and completed as of March 24, 2023, which is the date the period 4 filing was submitted.

View Audit 73863 Questioned Costs: $1

Finding 79130 (2022-003)

Significant Deficiency 2022

West Ascension Parish Hospital Service District

LA

Allowable Costs / Cost Principles

The District will create policies and procedures specific to the compliance requirements as stated by the Uniform Guidance. Additionally, the District will meet to determine the most effective way to document time and effort on COVID-19 initiatives.

View Audit 29363

Finding 77945 (2022-003)

None 2022

Jackson County Commission

WV

Questioned Costs Allowable Costs / Cost Principles Period of Performance

Finding # 2022-003 Title of Finding Allowable Costs/Costs Principles Contact Person Julia Gump Anticipated Completion Date June 30, 2023 Corrective Action planned to be taken: Management will review regulations and implement controls to prevent noncompliance to grant agreements.

View Audit 56407 Questioned Costs: $1

Finding 75524 (2022-003)

Significant Deficiency 2022

Portland State University

OR

Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties § 200.430

Recommendation: We recommend that the University increase the time and effort certification process to be more timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action in Response to Finding: Sponsored Projects Administration (SPA) will decrease...

Recommendation: We recommend that the University increase the time and effort certification process to be more timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action in Response to Finding: Sponsored Projects Administration (SPA) will decrease the amount of the time between the end of the semi-annual reporting periods and distribution of the Personnel Activity Reports (PARs). Deadlines for either certifying that the charges to sponsored awards reported on the PARs reasonably reflects the work activities for those projects or notifying SPA that salary adjustments are required. SPA will send reminder notices periodically prior to the deadline. After the deadline for the reporting period, past due notices will be sent repeatedly after the deadline until certification or notification of adjustments is received. SPA will establish a system for accepting change notifications and closely monitor the status of retroactive labor adjustments so that updated PARs can be issued, reviewed, and certified in a timely manner. Name of the contact person responsible for corrective action: Dawn Boatman, Assistant Vice President for Research Administration Planned completion date for corrective action plan: July 1, 2023

View Audit 68909

Finding 75488 (2022-002)

Significant Deficiency 2022

Portland State University

OR

Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties § 200.430

Recommendation: We recommend that the University increase the time and effort certification process to be more timely Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action in Response to Finding: Sponsored Projects Administration (SPA) will decrease ...

Recommendation: We recommend that the University increase the time and effort certification process to be more timely Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action in Response to Finding: Sponsored Projects Administration (SPA) will decrease the amount of the time between the end of the semi-annual reporting periods and distribution of the Personnel Activity Reports (PARs). Deadlines for either certifying that the charges to sponsored awards reported on the PARs reasonably reflects the work activities for those projects or notifying SPA that salary adjustments are required. SPA will send reminder notices periodically prior to the deadline. After the deadline for the reporting period, past due notices will be sent repeatedly after the deadline until certification or notification of adjustments is received. SPA will establish a system for accepting change notifications and closely monitor the status of retroactive labor adjustments so that updated PARs can be issued, reviewed, and certified in a timely manner. Name of the contact person responsible for corrective action: Dawn Boatman, Assistant Vice President for Research Administration Planned completion date for corrective action plan: July 1, 2023

View Audit 68909

Finding 72361 (2022-001)

Significant Deficiency 2022

Town of Stoneham, Massachusetts

MA

Period of Performance Allowable Costs / Cost Principles Reporting § 200.309

2022-001 Special Education Cluster ? CFDA No. 84.027 and 84.173 Recommendation: We recommend procedures be implemented to ensure that all costs charged to the grant are incurred within the grant period of performance. Explanation of disagreement with audit finding: None. Action taken in response...

2022-001 Special Education Cluster ? CFDA No. 84.027 and 84.173 Recommendation: We recommend procedures be implemented to ensure that all costs charged to the grant are incurred within the grant period of performance. Explanation of disagreement with audit finding: None. Action taken in response to finding: The School district paid for goods/services after the performance period of the grant. All purchase orders and invoices for payment are reviewed by the Town Wide Budget director before posting or processing. This review is to ensure compliance with local, state and federal laws and regulations. Name(s) of the contact person(s) responsible for corrective action: David Ljungberg, Superintendent and Leia Secor, and Town Wide Budget Director Planned completion date for corrective action plan: Procedure currently in place.

View Audit 64380

Finding 71815 (2022-003)

Significant Deficiency 2022

Shawnee State University

OH

Allowable Costs / Cost Principles Significant Deficiency

Finding Number: 2022-003 Condition: The University charged unallowable payroll expenditures to the grant as they were for payroll costs and related employee benefits that were not for costs newly associated with coronavirus or to prevent, prepare for, or respond to coronavirus. Planned Corrective Ac...

Finding Number: 2022-003 Condition: The University charged unallowable payroll expenditures to the grant as they were for payroll costs and related employee benefits that were not for costs newly associated with coronavirus or to prevent, prepare for, or respond to coronavirus. Planned Corrective Action: Shawnee State University has discontinued charging salaries to the HEERF award. Any potential new salaries or payments for services will be reviewed and evaluated by the Program Director to certify that the expenses are costs newly associated with coronavirus or to prevent, prepare for, or respond to coronavirus. Contact person responsible for corrective action: Greg A Ballengee, Controller Anticipated Completion Date: 10/6/2022

View Audit 64280

Finding 71670 (2022-001)

Significant Deficiency 2022

Marbles Kids Museum

NC

Allowable Costs / Cost Principles § 200.406

2022-001 Shuttered Venue Operations Grant ? Assistance Listing No. 59.075 Recommendation: We recommend management implement a process to ensure expenditures applied to the grant are net of applicable credits. Explanation of disagreement with audit finding: There is no disagreement with the audit fin...

2022-001 Shuttered Venue Operations Grant ? Assistance Listing No. 59.075 Recommendation: We recommend management implement a process to ensure expenditures applied to the grant are net of applicable credits. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Federal grants awarded to Marbles Kids Museum are typically monitored by a team ? including individuals from accounting, development, and the learning & exhibits department ? which meets regularly to discuss progress on the grant and review expenses which are recorded under a unique account in the general ledger system. The Shuttered Venue Operators Grant differed from our usual federal grants in several respects: It allowed expenses that were incurred up to 15 months prior to the date of the award; the grant was not for a specific program but to cover specific operational costs to sustain the organization through the COVID-19 pandemic; and the grant was managed by the accounting department. Going forward all federal grants will be reviewed by a group consisting of at least 2 departments familiar with the expenses, with one department being the accounting department. In addition, all credits from vendors that are used for federal grants will be reviewed to confirm they are not related to items originally purchased for a federal grant. If the credit is related to an expense allocated to a federal grant the credit will be netted against the expense. Name(s) of the contact person(s) responsible for corrective action: April Ward, VP of Finance Planned completion date for corrective action plan: March 31, 2023

View Audit 66361

Finding 71663 (2022-005)

Significant Deficiency 2022

Operation Samahan, Inc.

CA

Allowable Costs / Cost Principles Material Weakness Significant Deficiency

2022-005 Allowable Costs Corrective action planned: HR is keeping track of and documenting all salary raises and as part of procedure, filling out form (Personnel Action Form) prepared by HR and signed by the CEO every time a raise is given. The form will be put in the employee file. Anticipated com...

2022-005 Allowable Costs Corrective action planned: HR is keeping track of and documenting all salary raises and as part of procedure, filling out form (Personnel Action Form) prepared by HR and signed by the CEO every time a raise is given. The form will be put in the employee file. Anticipated completion date: July 2022 Contact person responsible for corrective action: Lita Santos, HR Director

View Audit 65450

Finding 71661 (2022-003)

Material Weakness 2022

Operation Samahan, Inc.

CA

Allowable Costs / Cost Principles Material Weakness Reporting

2022-003 Reporting (repeat finding of 2021-003) Corrective action planned: The UDS reporting is made more accurate by using not only ECW reporting capabilities, but also by getting an i2i population health data tool as a secondary verification platform for UDS data, alongside a competent data analys...

2022-003 Reporting (repeat finding of 2021-003) Corrective action planned: The UDS reporting is made more accurate by using not only ECW reporting capabilities, but also by getting an i2i population health data tool as a secondary verification platform for UDS data, alongside a competent data analyst. the finance department and our project coordinator. The team will oversee gathering all pertinent demographics and financials needed from the clinic?s patient management software (ECW) and accounting software (Sage Intacct). The team attended the 2022 UDS Reporting and Technical Assistance Webinar series sponsored by Department of Public Health Care/Health Resources and Services Administration to ensure the team has the latest update and changes to the 2022 UDS Reporting. The Clinic has also upgraded the patient management software (ECW) to the latest version and is now UDS + (UDS modernization Initiative) ready. Anticipated completion date: December 31, 2022 Contact person responsible for corrective action: Archie Bella, CEO; Roberto Bautista, Data Analyst; Elizabeth David, Finance Director

View Audit 65450

Finding 65282 (2022-002)

Significant Deficiency 2022

Maryland Institute College of Art

MD

Matching / Level of Effort / Earmarking Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Federal Agency: U.S. Department of Education Federal Program: COVID-19 Education Stabilization Fund AL Number: 84.425E/84.425FFinding Number: 2022-002 Department?s Response: Management acknowledges the finding regarding the timeliness with which the student aid and institutional portion of HEERF qua...

Federal Agency: U.S. Department of Education Federal Program: COVID-19 Education Stabilization Fund AL Number: 84.425E/84.425FFinding Number: 2022-002 Department?s Response: Management acknowledges the finding regarding the timeliness with which the student aid and institutional portion of HEERF quarterly reports were posted on the College?s website during the period under review. During the height of the pandemic, colleges and universities were confronted with unprecedented challenges. Due to the administrative burden imposed by these challenges, the urgency to provide students with funds, and the numerous regulatory changes to eligibility requirements, reporting deficiencies arose. In addition, the staff transition during the period under review attributed to the delay in posting quarterly HEERF reports for the institutional portion after the required reporting deadline. However, all quarterly and annual reports for the institutional portion were posted on the College?s website prior to the end of the reporting period. Management also acknowledges the finding relating to posting of the student portion of HEERF information on the College?s website, as well as the fact that annual reports were submitted on time to the Department of Education, demonstrating our efforts in adhering to the reporting guidelines.Planned Corrective Action: The college has exhausted all HEERF funding, so a corrective action plan is no longer required. Anticipated Completion Date: N/A Name and title of responsible contact: If you have any questions, please contact De Rodrick Jonkins AVP for Financial Aid, Maryland Institute College of Art djonkins@mica.edu or Quaneshia Armstrong Controller, Maryland Institute College of Art qarmstrong@mica.edu

View Audit 67388

Finding 65281 (2022-001)

Significant Deficiency 2022

Maryland Institute College of Art

MD

Student Financial Aid Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303

Federal Agency: U.S. Department of Education Federal Program: Student Financial Assistance Cluster AL Number: 84.063 Finding Number: 2022-001 Department?s Response: Management recognizes the finding in Pell disbursement reporting to the Common Origination and Disbursement (COD) System (OMB No. 1845-...

Federal Agency: U.S. Department of Education Federal Program: Student Financial Assistance Cluster AL Number: 84.063 Finding Number: 2022-001 Department?s Response: Management recognizes the finding in Pell disbursement reporting to the Common Origination and Disbursement (COD) System (OMB No. 1845-0039). The COVID-19 Pandemic has presented the financial aid office with unprecedented administrative challenges, and we continue our efforts to return to pre-pandemic norms. Management would like to acknowledge the deficiency did not result in ineligible payments to students nor required the college to return any Title IV funds. Planned Corrective Action: As recommended the financial aid office has implemented additional monitoring controls. Management will develop a process to perform secondary reviews of all Pell disbursements reporting prior to the COD reporting deadline, and the Associate Vice President for Financial Aid is now actively involved in ensuring timely reporting disbursements by reviewing monthly internal reports. Anticipated Completion Date: May 31, 2023 Name and title of responsible contact: If you have any questions, please contact De Rodrick Jonkins AVP for Financial Aid, Maryland Institute College of Art djonkins@mica.edu.

View Audit 67388

Finding 65280 (2022-001)

Material Weakness 2022

Mt. Washington Pediatric Hospital, Inc.

MD

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Mt. Washington Pediatric Hospital, Inc. and Subsidiaries (the Corporation) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 to June 30, 2022 FINDINGS?FEDERAL AWARD PROGRAMS AUDITS MATERIAL WEAKNESS 2022-001 Inte...

Mt. Washington Pediatric Hospital, Inc. and Subsidiaries (the Corporation) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 to June 30, 2022 FINDINGS?FEDERAL AWARD PROGRAMS AUDITS MATERIAL WEAKNESS 2022-001 Internal control deficiency over review of expenditures COVID ? 19 ? Provider Relief Fund (Assistance Listing # 93.498) Recommendation: We recommend that management develop and implement effective internal controls, including review and approval of expenditures prior to submission, to ensure that the report submissions are accurate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: In the audit of MWPH?s Provider Relief Fund (PRF), an error was identified in the Period 1 reporting of benefit expenses (repeat finding 2021-001) as an incremental expense in the HRSA portal. As a result, the Period 2 PRF report included an erroneous duplication of expenditures that stemmed from the Period 1 submission in the amount of $25,195. The Corporation attempted to correct the overstatement of fringe benefits by restating and unintentionally duplicated expenditures in the amount of $206,002 within the Period 2 submission. We believe it is relevant to note that the error was committed and subsequently identified by the MWPH CFO, who submitted information in Period 2 to correct the error. The error occurred when the CFO, who produced, reviewed and submitted all data for this small hospital, included benefits with salary costs in its calculations of Covid-related expenses. Both the salary and benefit costs were legitimate uses of the PRF funds. However, the expenses were included in both the Personnel and the Benefits line of the PRF portal, duplicating the reported expense for Period 2 as described above. The duplication was subsequently corrected and identified by the CFO in February 2023. Planned completion date for corrective action plan: For future submissions, the MWPH CFO will continue to stay current on reporting matters in the HRSA portal and continue to collaborate with UMMS Finance staff on guidance. Submission details will be reviewed by UMMS Finance staff. Name(s) of the contact person(s) responsible for corrective action: Mary Miller, Chief Financial Officer of Mt. Washington Pediatric Hospital, 410-578-5163.

View Audit 67387 Questioned Costs: $1

Finding 65276 (2022-005)

Material Weakness 2022

Solano Community College District

CA

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.407

U.S. Department of Education 2022-005: Unallowable Costs ? COVID-19 Higher Education Emergency Relief Funds (HEERF)/Coronavirus Aid, Relief and Economic Security (CARES) Act ? Institutional Portion Assistance Listing Number: 84.425F Recommendation: Implement procedures to ensure all grant expenditur...

U.S. Department of Education 2022-005: Unallowable Costs ? COVID-19 Higher Education Emergency Relief Funds (HEERF)/Coronavirus Aid, Relief and Economic Security (CARES) Act ? Institutional Portion Assistance Listing Number: 84.425F Recommendation: Implement procedures to ensure all grant expenditures are reviewed by fiscal management for additional review. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The unallowable expenses in the HEERF grant will be transferred out of the grant expenses in the 2022-23 fiscal year. Name(s) of the contact person(s) responsible for corrective action: Susan Wheet, VP of Finance and Administration Planned completion date for corrective action plan: The corrective action plan will be implemented by August of 2022.

View Audit 62600 Questioned Costs: $1

Corrective Action Plans

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