Corrective Action Plans

Finding 23442 (2022-048)

Significant Deficiency 2022

RI

Allowable Costs / Cost Principles Period of Performance

Finance and the Office of Highway Safety will work together to create policies and procedures to ensure compliance with Period of Performance. Anticipated Completion Date: September 30, 2023 Contact Person: Loren Doyle, Acting Chief Operating Officer / Chief Financial Officer Department of Transpo...

Finance and the Office of Highway Safety will work together to create policies and procedures to ensure compliance with Period of Performance. Anticipated Completion Date: September 30, 2023 Contact Person: Loren Doyle, Acting Chief Operating Officer / Chief Financial Officer Department of Transportation loren.doyle@dot.ri.gov

View Audit 23102

Finding 23436 (2022-045)

Material Weakness 2022

State of Rhode Island

RI

Questioned Costs Allowable Costs / Cost Principles Cash Management

These reimbursements will be reviewed by an independent individual for accuracy. Anticipated Completion Date: Immediately Contact Person: Caroline Muldoon, Grants Specialist Rhode Island Public Transit Authority cmuldoon@ripta.com

View Audit 23102 Questioned Costs: $1

Finding 23435 (2022-044)

Material Weakness 2022

State of Rhode Island

RI

Allowable Costs / Cost Principles Cash Management Eligibility

This documentation will include expense reimbursements being prepared based on the Authority?s general ledger going forward. Anticipated Completion Date: Immediately Contact Person: Caroline Muldoon, Grants Specialist Rhode Island Public Transit Authority cmuldoon@ripta.com

View Audit 23102

Finding 23428 (2022-037)

None 2022

State of Rhode Island

RI

Questioned Costs Allowable Costs / Cost Principles

2022-037a ? The Department disagrees with the classification that these costs are questionable. Prior to the issuance of this single audit, the Department began conversations with our federal cognizant agency to amend the 2022 and 2023 SWCAP budget submissions to reflect these costs. Our federal p...

2022-037a ? The Department disagrees with the classification that these costs are questionable. Prior to the issuance of this single audit, the Department began conversations with our federal cognizant agency to amend the 2022 and 2023 SWCAP budget submissions to reflect these costs. Our federal partner agreed with this methodology and agreed that these costs are allowable and this was simply an administrative error. Anticipated Completion Date: June 1, 2023 (subject to federal partner timeline) 2022-037b ? The Department began conversations with our federal cognizant agency to amend the 2022 and 2023 SWCAP budget submissions to reflect these costs prior to the issuance of this audit report. Anticipated Completion Date: May 15, 2023 (subject to federal partner timeline) Contact Person: Alex Herald, Administrator of Financial Management Department of Administration, Office of Accounts & Control alexander.herald@doa.ri.gov

View Audit 23102 Questioned Costs: $1

Finding 23419 (2022-005)

None 2022

Territory of American Samoa

AS

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Allowable Costs / Cost Principles

This finding has been addressed in fiscal year 2023. ASGDOE school lunch Is working with a representative who oversees civil rights for the USDA wester region. Civil rights training for all SLP staff continues yearly with sign-in sheets and agendas for documentation purposes. Reports are submitted t...

This finding has been addressed in fiscal year 2023. ASGDOE school lunch Is working with a representative who oversees civil rights for the USDA wester region. Civil rights training for all SLP staff continues yearly with sign-in sheets and agendas for documentation purposes. Reports are submitted to USDA for inventory and mean counts on the 15th of each month. Special dietary accomodations have since been rolled out and schools have been notified of the process should a student require accomodation. USDA has an on-site visit scheduled not that borders are open. Key individuals responsible: SLP Assistant Director Christina Fualaau. Will be completed and closed in 2023.

View Audit 18950

Finding 23380 (2022-001)

None 2022

Hollis-Brookline Cooperative School District

NH

Allowable Costs / Cost Principles Cash Management School Nutrition Programs

Finding Summary: The Hollis Brookline Cooperative School District?s Food Service Fund net cash resources were in excess of the maximum allowable amount by $395,282. Responsible Individual: Kelly Seeley, Business Administrator Corrective Action Plan: The School District has developed a spend-down pla...

Finding Summary: The Hollis Brookline Cooperative School District?s Food Service Fund net cash resources were in excess of the maximum allowable amount by $395,282. Responsible Individual: Kelly Seeley, Business Administrator Corrective Action Plan: The School District has developed a spend-down plan for reducing the Food Service Fund Balance to compliance level during the 2022-23 fiscal year, and has submitted the plan to the State of New Hampshire Department of Education for approval. Anticipated Completion Date: June 30, 2023

View Audit 23711

Finding 23370 (2022-002)

Significant Deficiency 2022

Siena/francis House and Subsidiaries

NE

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.318

Condition: The Organization?s procurement policy is not consistent with the general procurement standards as defined in Title 2, CFR Part 200. Certain provisions of the Organization?s policies were lacking or not consistent with the policies outlined in the general procurement standards. Pla...

Condition: The Organization?s procurement policy is not consistent with the general procurement standards as defined in Title 2, CFR Part 200. Certain provisions of the Organization?s policies were lacking or not consistent with the policies outlined in the general procurement standards. Planned Corrective Action: The Organization is in the process of reviewing amending its financial control policy manual to be more consistent with the requirements of 2 CFR 200. The revised policy manual is scheduled to be submitted to the Board of Directors for approval at the September board meeting. Contact Person: John Bendon, Director of Finance / Controller Anticipated Completion Date: September 30, 2023

View Audit 22997

Finding 23368 (2022-001)

Significant Deficiency 2022

Fdny Foundation, Inc.

NY

Allowable Costs / Cost Principles Cash Management Eligibility

The Foundation agrees with the recommendation. An internal review is currently in process to evaluate and update policies as needed to address the use of federal funds.

View Audit 18766

Finding 23355 (2022-005)

Significant Deficiency 2022

Countryside Public Health

MN

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

2022-005 CONTROLS OVER ALLOWABLE COSTS AND ALLOWABLE ACTIVITIES Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Immunization Cooperative Agreements Assistance Listing Number: 93.268 Federal Award Identification Number and Year: NH23IP922628, 2022 Pass-Through Agenc...

2022-005 CONTROLS OVER ALLOWABLE COSTS AND ALLOWABLE ACTIVITIES Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Immunization Cooperative Agreements Assistance Listing Number: 93.268 Federal Award Identification Number and Year: NH23IP922628, 2022 Pass-Through Agency: Minnesota Department of Health Pass-Through Number: NH23IP922628 Award Period: Year Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Recommendation: We recommend Countryside Public Health Service implement procedures to ensure a formal review process is in place to verify accuracy of all journal entries. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Countryside Public Health Service will implement procedures to ensure a formal review process is in place prior to submission, as well as ensure all support is maintained for disbursements. Name of the contact person responsible for corrective action plan: Liz Auch, Administrator Planned completion date for corrective action plan: December 31, 2023

View Audit 18609

Finding 23354 (2022-004)

Significant Deficiency 2022

Countryside Public Health

MN

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

2022-004 CONTROLS OVER ALLOWABLE COSTS AND ALLOWABLE ACTIVITIES Federal Agency: U.S. Department of Agriculture Federal Program Name: WIC Special Supplemental Nutrition Program for Women, Infants, and Children Assistance Listing Number: 10.557 Federal Award Identification Number and Year: 22MN004W10...

2022-004 CONTROLS OVER ALLOWABLE COSTS AND ALLOWABLE ACTIVITIES Federal Agency: U.S. Department of Agriculture Federal Program Name: WIC Special Supplemental Nutrition Program for Women, Infants, and Children Assistance Listing Number: 10.557 Federal Award Identification Number and Year: 22MN004W1003, 2022 Pass-Through Agency: Minnesota Department of Health Pass-Through Number: 22MN004W1003 Award Period: Year Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Recommendation: It is recommended Countryside Public Health Service implement procedures to ensure a formal review process is in place to verify accuracy of all journal entries. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Countryside Public Health Service will implement procedures to ensure a formal review process is in place prior to submission. Name of the contact person responsible for corrective action plan: Liz Auch, Administrator Planned completion date for corrective action plan: December 31, 2023

View Audit 18609

Finding 23286 (2022-001)

Material Weakness 2022

University Hospital

NJ

Questioned Costs Reporting Allowable Costs / Cost Principles § 200.305 § 200.404 § 200.502

View of Responsible Official Management agrees with the auditor?s recommendation and will strengthen procedures on the preparation and review of ROE and the SEFA to ensure the correct amount of expenditures allowable for reimbursement are reported. Management will confirm agreement between the quart...

View of Responsible Official Management agrees with the auditor?s recommendation and will strengthen procedures on the preparation and review of ROE and the SEFA to ensure the correct amount of expenditures allowable for reimbursement are reported. Management will confirm agreement between the quarterly ROE and the general ledger at that time prior to submitting for reimbursement. Further, management is correcting the reimbursement report for the quarter ending March 31, 2023, to account for the $409,485 of questioned costs.

View Audit 22203 Questioned Costs: $1

Finding 23225 (2022-001)

Material Weakness 2022

Camp Fire Alaska

AK

Questioned Costs Allowable Costs / Cost Principles

Name of Contact Person: Jadee Draughn, Chief Financial Officer 161 Klevin St., Suite 100, Anchorage, AK jdraughn@campfireak.org 907-257-8802 Finding 2022-001 Material Weakness in Internal Control over Compliance, Material Noncompliance - Allowable Costs/Cost Principles Corrective Action Plan Camp Fi...

Name of Contact Person: Jadee Draughn, Chief Financial Officer 161 Klevin St., Suite 100, Anchorage, AK jdraughn@campfireak.org 907-257-8802 Finding 2022-001 Material Weakness in Internal Control over Compliance, Material Noncompliance - Allowable Costs/Cost Principles Corrective Action Plan Camp Fire will devise a clear and documented, shared-cost allocation methodology that is in compliance with the requirements of the Uniform Guidance, as well as controls over the review of the shared-cost allocation, to ensure reliable reporting. Expected Completion Date Camp Fire will implement a documented, shared-cost allocation by October 2023 based on the finding in our single audit September 2023 for fiscal year 2022.

View Audit 26673 Questioned Costs: $1

Finding 23221 (2022-001)

Significant Deficiency 2022

City of Berwyn, Illinois

IL

Allowable Costs / Cost Principles Cash Management Reporting

September 28, 2023 John Wysocki Partner GW & Associates PC 4415 West Harrison, Suite 434 Hillside, IL 60162 Re: Finding 2022-001: Controls of Financial Reporting- Illinois Environment Protection (IEPA) Loan Program Dear John, Please find our corrective action plan exp...

September 28, 2023 John Wysocki Partner GW & Associates PC 4415 West Harrison, Suite 434 Hillside, IL 60162 Re: Finding 2022-001: Controls of Financial Reporting- Illinois Environment Protection (IEPA) Loan Program Dear John, Please find our corrective action plan explained below related to finding 2022-001. Corrective Action Plan: The City will produce the reporting recommended in the finding which includes a detailed listing of invoices related to each Federal project. As noted in the finding, the City had organized and reported IEPA loan contractor expenditures in compliance with Illinois state regulations. However, the supporting documentation for these expenditures should also have been organized and prepared for review by Auditors in accordance with Federal guidelines. Going forward, the City will process and organize future IEPA contractor invoices and documentation according to both State and Federal grant requirements and provide the necessary reports needed for audit. Responsible Person: Finance Director, Ben Daish; Public Works Director, Robert Schiller Expected Completion Date: Fall 2023 through Spring 2023 Respectfully Submitted Ben Daish Finance Director

View Audit 26237

Finding 23210 (2022-002)

Material Weakness 2022

Heart of Kansas Family Health Care, Inc.

KS

Questioned Costs Allowable Costs / Cost Principles Reporting

During the Fiscal Year 2022 audit of Heart of Kansas Family Health Care Inc., our auditors found two instances of the PRF calculations being calculated incorrectly. The two instances were 1) HOKFHC charged nonallowable expenses to the program. 2) not utilizing other COVID-19 supplemental funding b...

During the Fiscal Year 2022 audit of Heart of Kansas Family Health Care Inc., our auditors found two instances of the PRF calculations being calculated incorrectly. The two instances were 1) HOKFHC charged nonallowable expenses to the program. 2) not utilizing other COVID-19 supplemental funding before using PRF funds. This has resulted in finding in the current year financial statements audit. HOKFHC determined they had allowable lost revenue of $161,048. HOKFHC did attempt to reopen the PRF portal to correct their submission but it was after the correction period closed. Our request to reopen the portal in order to correct our reporting was denied. Freddy Gunn, Chief Financial Officer, is the part that has overall responsibility for the corrective actions. The anticipated completion date is unknown. The corrective action will be contingent on the directive of HRSA.

View Audit 20843 Questioned Costs: $1

Finding 23185 (2022-001)

Material Weakness 2022

Steilacoom Historical School District No. 1

WA

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

Steilacoom Historical School District No. 1 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requireme...

Steilacoom Historical School District No. 1 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Shawn Lewis, Assistant Superintendent 511 Chambers Street Steilacoom, WA 98388 253-983-2233 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for non-concurrence). The district concurs that it lacked appropriate internal controls to ensure compliance with the federal wage rate requirements. It is highly unusual for a school district to receive federal funds for construction activities and the required contract provisions are not included in the district?s standard contracting templates. The State Auditor's Office reported that the former CFO indicated that she and staff were unaware of federal wage rate requirements. The district agrees that the former CFO should have been aware of these requirements and was responsible to ensure compliance with the requirements. Page 61 Office of the Washington State Auditor sao.wa.gov The district does not expect to receive any federal funds to support construction activities in the near future and therefore finds it highly unlikely that this condition will be repeated. However, the district will take the following steps as corrective action: 1. Update formal procedures to specifically require staff to consider Davis Bacon and other federal requirements when public works are funded with federal funds. 2. Ensure current staff responsible for public works project compliance understand the federal requirements when federal funds are used for such projects. The district believes that these corrective action steps in addition to a change in personnel responsible for overall federal compliance will provide reasonable assurance of future compliance. Anticipated date to complete the corrective action: 9/01/2023

View Audit 18949

Finding 23178 (2022-005)

Significant Deficiency 2022

Nobles County

MN

Reporting Allowable Costs / Cost Principles Significant Deficiency

2022-005 Reporting Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP2301, 2022 Compliance Requirement Affected: Reporting Award...

2022-005 Reporting Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP2301, 2022 Compliance Requirement Affected: Reporting Award Period: Year Ended December 31, 2022 Recommendation: We recommend that the County ensures each report is properly reviewed against the reporting guidance and that a reminder is set for timely submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Internal control policies and procedures over reporting of federal expenditures will be reviewed. Name of the contact person responsible for corrective action: Amy Dykstra, Finance Director

View Audit 18607

Finding 23167 (2022-001)

Significant Deficiency 2022

Boulder County, Colorado

CO

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

2022 ? 001 ? Emergency Rental Assistance ? Assistance Listing No. 21.023 Condition: The County incorrectly processed a benefit payment that included an overpayment of $30 by inadvertently including utilities on top of base rent. Recommendation: We recommend the County review its procedures and contr...

2022 ? 001 ? Emergency Rental Assistance ? Assistance Listing No. 21.023 Condition: The County incorrectly processed a benefit payment that included an overpayment of $30 by inadvertently including utilities on top of base rent. Recommendation: We recommend the County review its procedures and controls over the processing of beneficiary payments to ensure amounts are properly paid and reimbursed. Views of responsible officials and planned corrective actions: The county agrees with the finding. The county will improve the controls over processing beneficiary payments to ensure that the proper amounts are paid to beneficiaries. ERAP program management, who review and determine eligibility, will pay closer attention to process allowable benefit payments based on base rent and not include utilities. Corrective action was taken in the spring of 2023 when this issue was identified during the 2022 audit. Responsible Official: Ramona Farineau, Chief Financial Officer Planned completion date for corrective action plan: May 31, 2023

View Audit 23003 Questioned Costs: $1

Finding 23156 (2022-011)

Significant Deficiency 2022

Cleary University

MI

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

2022-011 ? Institutional Higher Education Emergency Relief Funds III Student Outreach Requirement Auditor Description of Condition and Effect. The University did not use a portion of the institutional HEERF III grant to conduct direct outreach to financial aid applicants...

2022-011 ? Institutional Higher Education Emergency Relief Funds III Student Outreach Requirement Auditor Description of Condition and Effect. The University did not use a portion of the institutional HEERF III grant to conduct direct outreach to financial aid applicants about the opportunity to receive a financial aid adjustment due to the recent unemployment of a family member or independent student, or other circumstances, described in section 479A of the HEA. The University also did not document how the amount of the HEERF grant spent on these two required activities was reasonable and necessary given the unique circumstances of the University. As a result of this condition, the University did not fully comply with the requirements of the HEERF III grant. Auditor Recommendation. We recommend that management review the compliance requirements of each grant when received to ensure compliance with such requirements. Corrective Action. The University will review the compliance requirements of each grant when received to ensure compliance with such requirements. The University will more properly track staff time in a detailed fashion in any similar circumstances in the future. Responsible Person. Alan Drimmer Anticipated Completion Date: 4/28/2023

View Audit 23264

Finding 23155 (2022-010)

Significant Deficiency 2022

Cleary University

MI

Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties

2022-010 ? Incorrect Tuition Amount used to Calculate Award/Student did not Receive Emergency Financial Aid Grant Auditor Description of Condition and Effect. Management prepared a manual spreadsheet to calculate student emergency aid grants based on outstanding student ...

2022-010 ? Incorrect Tuition Amount used to Calculate Award/Student did not Receive Emergency Financial Aid Grant Auditor Description of Condition and Effect. Management prepared a manual spreadsheet to calculate student emergency aid grants based on outstanding student balances. Of the 40 students tested, two students were identified where the incorrect outstanding balance was used to calculate the student emergency aid grant, and one student was identified who was awarded emergency aid, however, the award was not paid to the student. As a result of this condition, the University overdrew funds from G5 in the total amount of $800 and failed to pay award to a student in the amount of $500. Auditor Recommendation. We recommend that the University implement procedures to review reconciliations for accuracy. Corrective Action: The University acknowledges this was an oversight and has put a new procedure in place that will identify this type of error and correct it sooner. Responsible Person. Alan Drimmer Anticipated Completion Date: 4/12/2023

View Audit 23264

Finding 23152 (2022-007)

Material Weakness 2022

Cleary University

MI

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

2022-007 ? Higher Education Emergency Relief Funds Earmarking Requirements Auditor Description of Condition and Effect. The University had excess funds after disbursing to students from the student portion of HEERF III emergency financial aid grants. Management discharge...

2022-007 ? Higher Education Emergency Relief Funds Earmarking Requirements Auditor Description of Condition and Effect. The University had excess funds after disbursing to students from the student portion of HEERF III emergency financial aid grants. Management discharged outstanding student balances using the excess student portion of HEERF III. Management advised students the funds could be applied to outstanding balances; however, students were not given the option to receive a cash payment in lieu of being applied to outstanding balances. Management also did not maintain detail records tracking how HEERF funds were spent across HEERF I, HEERF II, and HEERF III. As a result of this condition, the student portion of HEERF III was used for a purpose other than to provide emergency financial aid grants to students. The University partially discharged the existing student balance of 31 students amounting to $88,958. The University did not spend the required cumulative minimum of the student portion on allowable costs. Auditor Recommendation. We recommend management and accounting personnel with involvement in federal funding attend grant specific trainings and that the University maintain detailed records to allow the proper tracking of federal expenditures on a grant level basis. "Corrective Action: The University better understands the tracking requirements and the University will ensure any future funds are tracked appropriately based on the grant guidelines. Specifically with respect to HEERF III disbursements, Cleary agrees with the finding. After disbursing HEERF III funds to each student, some students had remaining outstanding balances. Management was concerned for a subset of 31 students who still had large remaining balances and were in danger of having that balance sent to a collection agency. So the remaining funds available were applied to the balances of those students. In other communications to students, the University had in the past offered students the option of applying the funds to their accounts or taking the amount in cash. Due to an oversight, the University did not offer that option to students in this circumstance. The University should have presented students with the option of receiving the HEERF funds in cash rather than having it applied to their student account. The University is in the process of drafting a communication to each of the 31 individual students affected, making them aware that Cleary applied HEERF funds to their outstanding student balances but should have offered a cash payment option. The letter will state that Cleary can issue cash disbursements if the student contacts the Student Accounts office. The communication also makes it clear to students that this will create a balance due on their current student account that must be satisfied before they can re-register for classes. In addition, Business Office and Financial Aid staff involved in federal funding will attend grant-specific training on an annual basis." Responsible Person. Alan Drimmer Anticipated Completion Date: 4/20/2023

View Audit 23264 Questioned Costs: $1

Finding 23139 (2022-006)

Significant Deficiency 2022

Cleary University

MI

Allowable Costs / Cost Principles Special Tests & Provisions

2022-006 ? Review of Reconciliations Auditor Description of Condition and Effect. We noted a variance for Pell disbursements between the University's financial records and the COD. As a result of this condition, the University initially overstated Pell disbursements on i...

2022-006 ? Review of Reconciliations Auditor Description of Condition and Effect. We noted a variance for Pell disbursements between the University's financial records and the COD. As a result of this condition, the University initially overstated Pell disbursements on its SEFA by $44,941 and an adjustment was required to be made. Auditor Recommendation. We recommend that the University implement procedures to review monthly reconciliations for accuracy. Corrective Action: The University had a change in senior financial management and along with that broader access to G5 which in turn has allowed for additional procedures for monthly reconciliation of federal awards to the internal accounting system. We believe this will prevent this type of error from occurring in the future. Responsible Person. Alan Drimmer Anticipated Completion Date: 3/15/2023

View Audit 23264

Finding 23138 (2022-005)

Significant Deficiency 2022

Cleary University

MI

Allowable Costs / Cost Principles Reporting Special Tests & Provisions

2022-005 ? Timeliness of Student Status Changes Auditor Description of Condition and Effect. We noted that four students out of a testing population of 17 were not reported timely to NSLDS. As a result of this condition, the University reported four students whose status...

2022-005 ? Timeliness of Student Status Changes Auditor Description of Condition and Effect. We noted that four students out of a testing population of 17 were not reported timely to NSLDS. As a result of this condition, the University reported four students whose status was reduced from full-time to three-quarter time to the NSLDS after the 60 day deadline. Auditor Recommendation. We recommend that the College implement procedures to report status changes for all students on a timely basis and to maintain documented procedures for enrollment reporting to prevent untimely reporting in the future. Corrective Action: The University acknowledges the error. There is now a monthly procedure in place to report student status changes to the NSLDS documented in Standard Operating Procedures. Responsible Person. Alan Drimmer Anticipated Completion Date: 1/15/2023

View Audit 23264

Finding 23137 (2022-004)

Significant Deficiency 2022

Cleary University

MI

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Special Tests & Provisions

2022-004 ? Late Return of Title IV Funds Auditor Description of Condition and Effect. The University returned Title IV funds of $28 after the prescribed 45 day window for one student tested out of a population of one. As a result of this condition, the University did not...

2022-004 ? Late Return of Title IV Funds Auditor Description of Condition and Effect. The University returned Title IV funds of $28 after the prescribed 45 day window for one student tested out of a population of one. As a result of this condition, the University did not fully comply with the special tests and provisions requirements. Auditor Recommendation. We recommend that management review their current practices and policies for reviewing Title IV funds associated with students who withdraw. Corrective Action: The University recognizes the error of not returning this $28 in a timely manner. At the time, the University had only one individual, the senior financial aid advisor, with this responsibility and the staff member had a serious personal emergency which caused the delay. We have now implemented a new procedure and provided cross training to other staff members who can now return federal funds. Responsible Person. Alan Drimmer Anticipated Completion Date: 10/24/2022

View Audit 23264

Finding 23054 (2022-003)

Material Weakness 2022

Texas City Independent School District

TX

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

2022-003 Allowable Costs/Cost Principles Type of Finding: Material Weakness in Internal Control Over Compliance and Noncompliance Federal programs purchases go through multiple approvals prior to issuing a purchase order. Approvals include the grant program administrator, director of purchasing, dir...

2022-003 Allowable Costs/Cost Principles Type of Finding: Material Weakness in Internal Control Over Compliance and Noncompliance Federal programs purchases go through multiple approvals prior to issuing a purchase order. Approvals include the grant program administrator, director of purchasing, director of finance, and assistant superintendent of business and operations, and superintendent at a minimum. All approving staff have attended federal programs training including ESSER training. Since the questioned costs went through the established approval procedures, all staff with responsibility of approving grant purchases will attend additional training on allowable costs including a refresher training each semester beginning with the Spring 2023 semester. Training should be continuous and ongoing since question-and-answer documents are constantly updated and changed. To address the specific finding in the audit, the director of finance will establish pre-paid accounts in the general fund that will be used to record subscriptions and contracts that extend beyond the current fiscal year. At the end of the fiscal year, the director of finance will move expenditures associated with the fiscal year to the grant through a journal entry. In addition, the pre-paid account will be reconciled with the balance of each subscription identified in the reconciliation. The list of pre-paid subscriptions and the journal entry will both be reviewed and approved by the assistant superintendent of business and operations as a part of newly established operating procedures. Estimated Completion Date: January 2023 Management Contact: Margaret Lee

View Audit 18283 Questioned Costs: $1

Finding 23020 (2022-003)

Material Weakness 2022

Dekalb County Eastern Community School District

IN

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

FINDING 2022?003 Contact Person Responsible for Corrective Action: Maria Conwell Contact Phone Number: 260-868-2125 Views of Responsible Official: We agree with the finding. Description of Corrective Action Plan: DeKalb County Eastern Community School District will work with the Northeast Indiana Sp...

FINDING 2022?003 Contact Person Responsible for Corrective Action: Maria Conwell Contact Phone Number: 260-868-2125 Views of Responsible Official: We agree with the finding. Description of Corrective Action Plan: DeKalb County Eastern Community School District will work with the Northeast Indiana Special Education Cooperative to implement the procedures detailed below. The Northeast Indiana Special Education Cooperative (NEISEC) Treasurer will reach out to DeKalb Eastern during the writing process of the IDEA 611 and 619 grants in order for DeKalb Eastern to submit their plans for their allocation of proportionate share money. NEISEC will provide the allocation amounts to DeKalb Eastern. These submissions will include a proportionate share budget and include proportionate share staff names and any necessary information for the budget categories. The NEISEC Treasurer will then compile the proportionate share information and include on the grant submission. The LEA Treasurer will be given a copy of the grant application and budget upon approval of the grant. Any NEISEC employee being paid out of proportionate share grant funds for salary and benefits will be paid from the LEA's financial software. The LEA Treasurer will keep a spreadsheet of employee proportionate share expenses and this spreadsheet will be updated monthly based on time and effort logs that are submitted by DeKalb Eastern to the LEA and NEISEC. Any employee utilizing proportionate share funds that is not an employee of NEISEC, but rather a direct employee of DeKalb Eastern, will be paid directly by DeKalb Eastern. Time and effort logs will still be submitted to the LEA and NEISEC Treasurers for these employees in order to generate a direct reimbursement from the grant fund to DeKalb Eastern. For any expenses for a category outside of salary and benefits, DeKalb Eastern will need to submit an invoice and proof of purchase for equipment, supplies, etc. to NEISEC and the LEA in order to be directly reimbursed for those proportionate share expenses. If the request was not in the initial grant budget, DeKalb Eastern must submit all relevant information to NEISEC in order for a grant modification to be completed. Per IDOE the grant modification must be approved first prior to purchasing the items. Time and effort logs as well as invoice and proof of payment must be sent to the LEA Treasurer in order to completed the grant reimbursement requests. At the end of the grant period, any remaining proportionate share money will require that a waiver be completed. As of this date (2/10/2023) the LEA (DeKalb County Eastern CSD) and NEISEC are still in communication with SBOA and IDOE to review the proportionate share plan and ensure all necessary requirements will be satisfied. Anticipated Completion Date: Changes discussed above will be implemented for the remainder of the FY23 grant period starting 07/01/2023.

View Audit 27017

Corrective Action Plans

Filters