Corrective Action Plans

Finding 43105 (2022-002)

Significant Deficiency 2022

Ottawa University

KS

Special Tests & Provisions Student Financial Aid Cash Management

Student Accounts Receivable, Controller?s Office, and IT are working together to develop more real-time reporting and tracking for student account refund balances to identify student accounts with refund balances that remain undistributed more than seven days after being created to prioritize those ...

Student Accounts Receivable, Controller?s Office, and IT are working together to develop more real-time reporting and tracking for student account refund balances to identify student accounts with refund balances that remain undistributed more than seven days after being created to prioritize those accounts for refund processing. Completion Date: June 30, 2023 Contact Person: Heather Long, Director Student Accounts

View Audit 41612

Finding 43093 (2022-001)

Significant Deficiency 2022

Day Care Council of New York, Inc.

NY

Cash Management Significant Deficiency

Views of Responsible Officials and Planned Corrective Actions: Based on our payment practice prior to and after this occurrence, the organization believes that it has demonstrated and has sufficient controls in place to ensure continued adherence to the criteria.

View Audit 48699

Finding 43090 (2022-003)

Material Weakness 2022

Sunny Glen Children's Home, Inc.

TX

Questioned Costs Cash Management

Views of Responsible Officials and Planned Corrective Action: The Home agrees with the finding. The funds were drawn down from the grant due to human error. Shortly after discovering this mistake, The Home has developed a process in which the drawn down amounts is reviewed and approved before proce...

Views of Responsible Officials and Planned Corrective Action: The Home agrees with the finding. The funds were drawn down from the grant due to human error. Shortly after discovering this mistake, The Home has developed a process in which the drawn down amounts is reviewed and approved before processing the drawdown. The amounts overdrawn were used to pay grant expenditures during FY2023, which still covers the grant budget period.

View Audit 45290 Questioned Costs: $1

Finding 43048 (2022-005)

Material Weakness 2022

Wapsie Valley Community School District

IA

Cash Management Reporting

We have reviewed procedures and plan to make the necessary changes to improve internal control.

View Audit 45728

Finding 42922 (2022-001)

None 2022

Case Western Reserve University

OH

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

Management?s View and Corrective Action Plan Finding 2022-001 ? Cash Management Cluster: Research and Development Cluster Grantor: National Cancer Institute and National Science Foundation Assistance Listing #: 93.397, Cancer Centers Support Grants and 47.049, Mathematical and Physical Scienc...

Management?s View and Corrective Action Plan Finding 2022-001 ? Cash Management Cluster: Research and Development Cluster Grantor: National Cancer Institute and National Science Foundation Assistance Listing #: 93.397, Cancer Centers Support Grants and 47.049, Mathematical and Physical Sciences Title: Case GI SPORE, Case Comprehensive Cancer Support Grant, MRI: Acquisition of an SEM instrumented to conduct in-operando observations of materials performance under external stimuli Award Year and Number: 08/21/21-07/31/22 (CA150964), 04/01/21-03/31/22 (CA043703), 08/01/20-07/31/23 (DMR-2018167) The University believes it is in compliance and currently follows regulations pertinent to cash management in 2 CFR Part 200.305(b) (Uniform Guidance) which requires "payments methods must minimize the time elapsing between the transfer of funds from the United States Treasury or the pass-through entity and the disbursement by the non-Federal entity." As such, organizations are to minimize the time difference between vendor payment and requesting reimbursement from the sponsoring agencies. We acknowledge that there are discrepancies in the interpretation of the Office of Management and Budget (0MB) cash management compliance requirements and the Uniform Guidance Part 200.305(b). In October 2017, the Council on Governmental Relations (COGR) sent a letter to the Office of Federal Financial Management (OFFM) expressing concerns that the cash management requirement language in the 2017 Compliance Supplement was not aligned with the requirements for cash management included in the Uniform Guidance Part 200.305(b). COGR's stance is for the Compliance Supplement to be updated to correspond with the cash management requirements as written in the Uniform Guidance Part 200.305(b). In August 2021, COGR sent a follow-up letter to OFFM regarding the 2021 Compliance Supplement emphasizing the inconsistency has yet to be addressed or resolved and most recently followed-up again in June 2022. In September 2022, The Office of Research Administration (ORA) sent a letter in support of COGR's June 2022 Comment Letter and followed up in November 2022 as well, with no response. The Office of Research Administration is sincerely devoted to ensuring institutional compliance with Uniform Guidance and the Compliance Supplement. It is important to note that these exceptions pertain to accounts payable transactions only. ORA will be cognizant of OMB's current interpretation of the Cash Management requirements and will continue to monitor for additional guidance regarding discrepancies in the Compliance Supplement. Primary responsibility for implementing this corrective action plan for this finding rests with Diane Domanovics, Assistant Vice President for Sponsored Projects. Sincerely, Joan Schenkel Associate Vice President for Research

View Audit 39481

Finding 42910 (2022-002)

Significant Deficiency 2022

Tonkawa School District I-87

OK

Cash Management Equipment & Real Property Management

TONKAWA PUBLIC SCHOOL DISTRICT KAY COUNTY AUDIT COMMENT/RECOMMENDATION/MGMT LETTER CORRECTIVE ACTION RESPONSE Reference Number: 22-02 Name of Award ? Project Number (Federal Findings) Title V Rural Low Income - 587 Condition/Finding: Expenditures were claimed and reimbursement received for th...

TONKAWA PUBLIC SCHOOL DISTRICT KAY COUNTY AUDIT COMMENT/RECOMMENDATION/MGMT LETTER CORRECTIVE ACTION RESPONSE Reference Number: 22-02 Name of Award ? Project Number (Federal Findings) Title V Rural Low Income - 587 Condition/Finding: Expenditures were claimed and reimbursement received for the Title VI Rural Low Income Program, which included $4,624.75 of equipment which was not received. Jona Cantrell Contact Person: Corrective steps that have been implemented and/or the steps that will be implemented. The Tonkawa School District has taken corrective action to address the finding as follows ? the district paid back Project 587 Rural Low Income to the State Department of Education. The district will re-educate employees that they must make sure that the exact product is delivered to the district before paying for and claiming on Federal Programs. Completion Date: 08/09/2023 If a refund is made in relation to this comment please include the mailing date, amount and number of the check for the refund 8/11/2023 76 $4,624.75 Mailing Date Check Number Amount of Refund Lori Simpson 2/21/23

View Audit 51592

Finding 42905 (2022-006)

Significant Deficiency 2022

South Carolina State University

SC

Cash Management Internal Control / Segregation of Duties

Finding 2022-006 Corrective Action Plan: To enhance the internal controls to ensure compliance with the cash management requirements of the Education Stabilization Fund program, the University will immediately implement a draw down/disbursement reconciliation plan. Our compliance committee will re...

Finding 2022-006 Corrective Action Plan: To enhance the internal controls to ensure compliance with the cash management requirements of the Education Stabilization Fund program, the University will immediately implement a draw down/disbursement reconciliation plan. Our compliance committee will review each draw down, to ensure that disbursements are recorded in accordance with the Student Aid Portion and Institutional Aid Portion policies. The review of this process will be recorded and memorialized for the record. Anticipated Completion Date: June 30, 2023

View Audit 51591

Finding 42887 (2022-001)

None 2022

Thomas' Contentment, Inc.-Community Living INC

MD

HUD Housing Programs Cash Management

2022-001 Section 811 CFDA 14.181 Description of finding: The project?s surplus cash from June 20, 2021 was not deposited to the residual receipts account within 60 days after year end. Action Taken: The surplus cash deposit made for fiscal year ended June 30, 2022 of $30,831 included the amo...

2022-001 Section 811 CFDA 14.181 Description of finding: The project?s surplus cash from June 20, 2021 was not deposited to the residual receipts account within 60 days after year end. Action Taken: The surplus cash deposit made for fiscal year ended June 30, 2022 of $30,831 included the amount of surplus cash from June 30, 2021. The remaining required deposit was included in the June 30, 2022 residual receipts deposit made in February 2023

View Audit 51034

Finding 42855 (2022-001)

Significant Deficiency 2022

City of Charleston, South Carolina

SC

Internal Control / Segregation of Duties Cash Management Reporting

Corrective Action Plan: The City of Charleston will implement internal controls and procedures to ensure all required reports are prepared, reviewed, and submitted within the program?s required timeframes. Anticipated Completion Date: Fiscal Year 2023

View Audit 43844

Finding 42851 (2022-002)

Significant Deficiency 2022

Comprehensive Mental Health Center of Tacoma-Pierce County

WA

Allowable Costs / Cost Principles Cash Management Matching / Level of Effort / Earmarking

We agree with the audit finding. The Certified Community Behavioral Health Clinic Expansion Grant (CCBHC) was new this year and our first submitted directly to the Substance Abuse and Mental Health Services Agency (SAMHSA) directly online with no form required. Our procedures included oversight an...

We agree with the audit finding. The Certified Community Behavioral Health Clinic Expansion Grant (CCBHC) was new this year and our first submitted directly to the Substance Abuse and Mental Health Services Agency (SAMHSA) directly online with no form required. Our procedures included oversight and approvals, but we acknowledge the absence of proper documentation according to the Uniform Guidance. We will enhance our process to add this required documentation as recommended in the fourth quarter 2023.

View Audit 43837

Finding 42838 (2022-001)

None 2022

Crawford Ausable School District

MI

Cash Management School Nutrition Programs Subrecipient Monitoring

CORRECTIVE ACTION PLAN 2022-001 This finding is caused by the District?s Food Service Fund?s fund balance being over the USDA?s threshold of 3 months average expenditures. The District is fully aware of this situation and has a spend down plan in place to help alleviate the excess fund balance dow...

CORRECTIVE ACTION PLAN 2022-001 This finding is caused by the District?s Food Service Fund?s fund balance being over the USDA?s threshold of 3 months average expenditures. The District is fully aware of this situation and has a spend down plan in place to help alleviate the excess fund balance down to a reasonable level and anticipates the completion date for the corrective action plan be before the end of the 2022-23 fiscal year. The person responsible for the corrective action is Dana Reilly, Business Manager. The plan for monitoring adherence is the Business Manager will assess where the fund balance is after all of the projects from the spend down plan are completed.

View Audit 38856

Finding 42805 (2022-001)

Material Weakness 2022

Bethlehem-Center School District

PA

Reporting Cash Management

Name of contact person: Matt Waugh, Business Manager Corrective Action: The process of reporting eligible federal expenditures will be modified to ensure that remittances to request reimbursement occur in a timely manner. Anticipated Completion Date: The District will implement the above procedur...

Name of contact person: Matt Waugh, Business Manager Corrective Action: The process of reporting eligible federal expenditures will be modified to ensure that remittances to request reimbursement occur in a timely manner. Anticipated Completion Date: The District will implement the above procedure immediately.

View Audit 40454

Finding 42794 (2022-001)

Material Weakness 2022

Green Local School District

OH

Matching / Level of Effort / Earmarking Special Tests & Provisions Subrecipient Monitoring

The District is working with Dant Clayton to calculate the difference between the amount paid under the contract and the applicable Davis Bacon prevailing wage rates. The difference will be captured in a change order, which will also incorporate any necessary contract provisions into the agreement w...

The District is working with Dant Clayton to calculate the difference between the amount paid under the contract and the applicable Davis Bacon prevailing wage rates. The difference will be captured in a change order, which will also incorporate any necessary contract provisions into the agreement with Dant Clayton. This change order will resolve any outstanding issues with the procurement and the use of ESSER funds.

View Audit 40288

Finding 42775 (2022-001)

Significant Deficiency 2022

Molalla River School District No. 35

OR

Cash Management

Management's Response: Management has indicated they will implement a process with a review and approval documenting the process.

View Audit 38310

Finding 42774 (2022-001)

Material Weakness 2022

Hogar Manuel Mediavilla Negron INC

PR

Subrecipient Monitoring Cash Management Reporting

Management concurs with the finding. The closing process should improve to seek ways to reduce the adjustment. We will continue to review and enhance our processes to ensure that financial reporting and accounting are accurate.

View Audit 39145

Finding 42773 (2022-001)

Significant Deficiency 2022

Tensas Community Health Center

LA

Cash Management Matching / Level of Effort / Earmarking

Since quarterly reporting is no longer required for HRSA grants in the payment management system, the reconciliation process was unfortunately disrupted. TCHC board of directors and management will review and revise the current cash management policy and procedure to ensure compliance with 45 CFR 75...

Since quarterly reporting is no longer required for HRSA grants in the payment management system, the reconciliation process was unfortunately disrupted. TCHC board of directors and management will review and revise the current cash management policy and procedure to ensure compliance with 45 CFR 75.302(b)(6) and 45 CFR 75.305, as well as, detail a procedure for reconciling drawdowns on a scheduled basis. The procedures will also be designed to ensure improved communication occurs between the individual(s) charged with making drawdowns from the payment management system and the accounting department. The CEO will be responsible for the revised policy and procedure being approved by the board at the February 2023 TCHC board meeting with immediate implementation.

View Audit 39193

Finding 42747 (2022-001)

None 2022

Pasco County Housing Authority

FL

Allowable Costs / Cost Principles Cash Management § 200.305

Finding 2022-001 ? Non-compliance with Cash Management Requirements of the Capital Fund Program Corrective Action The Authority will expend the unexpended Capital Fund Program grant proceeds held, prior to drawing down additional funding from Capital Fund Program grant allocations which are budget...

Finding 2022-001 ? Non-compliance with Cash Management Requirements of the Capital Fund Program Corrective Action The Authority will expend the unexpended Capital Fund Program grant proceeds held, prior to drawing down additional funding from Capital Fund Program grant allocations which are budgeted for capital improvements. The Authority?s Executive Director, Jeff Sklet has assumed the responsibility of executing this corrective action as of March 31, 2024.

View Audit 49277

Finding 42699 (2022-002)

Material Weakness 2022

City of Thibodaux, Louisiana

LA

Cash Management Reporting Internal Control / Segregation of Duties

The City of Thibodaux Finance Director, Jessica Hebert, and/or the Assistant Finance Director, Joycelyn Gros, will work with the Emergency Preparedness Director, Jacques Thibodeaux, on e-mail communications for reminders as well as to show documentation that the reports are filed timely. After the E...

The City of Thibodaux Finance Director, Jessica Hebert, and/or the Assistant Finance Director, Joycelyn Gros, will work with the Emergency Preparedness Director, Jacques Thibodeaux, on e-mail communications for reminders as well as to show documentation that the reports are filed timely. After the Emergency Preparedness Director, Jacques Thibodeaux, has documents ready to submit, the Finance Director, Jessica Hebert, and/or Assistant Finance Director, Joycelyn Gros, will review to make sure it matches General Ledger and will show documentation of review by using the grant reconciliation review form. This will be implemented immediately.

View Audit 43947

Finding 42679 (2022-007)

Material Weakness 2022

Reorganized School District R-II of Cape Girardeau County

MO

School Nutrition Programs Procurement, Suspension & Debarment Subrecipient Monitoring

Name of Contact Person: Matt Lacy, Chief Financial Officer Recommendation: We recommend the District verify a vendor?s status by checking the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000. Corrective Action:...

Name of Contact Person: Matt Lacy, Chief Financial Officer Recommendation: We recommend the District verify a vendor?s status by checking the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000. Corrective Action: We will verify all vendors? status using the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000. Proposed Completion Date: Immediately

View Audit 54519

Finding 42668 (2022-003)

Material Weakness 2022

Tennessee Pharmacists Research and Education Foundation

TN

Cash Management Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

2022-003: Compliance with Cash Management Requirements U.S. Department of Health and Human Services, pass-through State of Tennessee Department of Health - Immunization Cooperative Agreements (ALN COVID-93.268) Management?s Response: We concur. View of Responsible Officials and Corrective Action: ...

2022-003: Compliance with Cash Management Requirements U.S. Department of Health and Human Services, pass-through State of Tennessee Department of Health - Immunization Cooperative Agreements (ALN COVID-93.268) Management?s Response: We concur. View of Responsible Officials and Corrective Action: The CEO and the Controller have implemented a process to submit reimbursement for prior month?s work by conclusion of the following month. The Controller has implemented a process to aggressively follow-up with the state accounting team to ensure the state is holding true to a proper timeline of reimbursement. The Controller utilizes this follow-up messaging to the state to ensure all proper documentation has been assessed properly at each stage of the state?s review process. Anticipated Completion Date: TPREF has implemented this new process as of July 1, 2023.

View Audit 53470

Finding 42664 (2022-001)

Significant Deficiency 2022

Dighton-Rehoboth Regional School District

MA

Subrecipient Monitoring Allowable Costs / Cost Principles Procurement, Suspension & Debarment

June 12, 2023 CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Elementary and Secondary Education The Dighton-Rehoboth Regional School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public ...

June 12, 2023 CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Elementary and Secondary Education The Dighton-Rehoboth Regional School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100 Quannapowitt Parkway, Suite 101 Wakefield, MA 01880 Audit period: July 1, 2021 through June 30, 2022 The following findings from the June 30, 2022, schedule of findings and question costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. 2022-001: Document Policies and Procedures Over Federal Awards (Significant Deficiency) Criteria or Specific Requirement - OMB?s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards established significant new requirements related to Federal awards. The new requirements stipulate that federal award recipients must document their policies and procedures over certain aspects of financial and program management. Specifically, written policies are required for the following: Cash management Determination of allowable costs Employee travel Procurement Subrecipient monitoring and management Condition and Context ? The District has not formalized written policies and procedures related to Federal awards as required under Uniform Guidance. Effect - The District is not in compliance with grant requirements. Cause - Weaknesses in the formal documentation of internal controls. Questioned Costs - N/A Recommendation - We recommend the District ensure that written policies and procedures are compiled and adopted. Views of Responsible Official and Planned Corrective Action Management agrees with this finding and is actively in the process of resolving this issue. This issue will be resolved by the end of FY23. The District has been working with Clifton Larson Allen LLP to draft policies and procedures for the District. If the Oversight Agency has questions regarding this plan, please call Robert Baxter at 508-252-5000. Sincerely yours, Robert Baxter District Business Manager

View Audit 54033

Finding 42657 (2022-007)

Material Weakness 2022

Columbia Gorge Community College

OR

Cash Management Material Weakness

Finding 2022-007 Federal Agency Name: Department of Education Program Name: Education Stabilization Fund ALN 84.425 Finding Summary: During our testing of cash management, we noted instances where the Student Aid Portion was not disbursed within 15 calendar days of the drawdown and instances where t...

Finding 2022-007 Federal Agency Name: Department of Education Program Name: Education Stabilization Fund ALN 84.425 Finding Summary: During our testing of cash management, we noted instances where the Student Aid Portion was not disbursed within 15 calendar days of the drawdown and instances where the Institutional Portion was not disbursed within 3 calendar days of the drawdown. Responsible Individuals: Lorelle Davies, Chief Financial Office Corrective Action Plan: As the deadline neared for the end of the award period, The College initially drew the funds with a plan to make an expedited disbursement of the funds. Other Oregon Community Colleges shared with the College success in receiving extensions for the grants. The HEERF team then determined it would be more impactful to our community if we altered course and requested an extension to implement a more strategic plan. Upon the guidance of the Department of Education Grant Administrator, we promptly returned the funds to G5. Columbia Gorge Community College experience turnover in a large number of key positions and was not aware of the 15-day requirement. The grant agreement was on record, but was missing the terms of the withdrawal document. The Chief Financial Officer contacted the Department of Education by email to acknowledge error and provided an action plan with confirmation that funds were returned. We reviewed and assured that no interest was earned on the funds. Updated our G5 award to remove the previous CFO and reissue all grant terms. The grant team reviewed and assured that no interest was earned on the funds and continued compliance going forward. Since the return of the funds we have continued to communicate, implement, and rectify any and all grant issues. We will continue to seek out grant administrator guidance to prevent these issues in the future. Confirmation of account flag removed and resolution received March 28, 2022 Anticipated Completion Date: March 28, 2022

View Audit 52798

Finding 42652 (2022-001)

Significant Deficiency 2022

Halls Ferry Manor, INC

MO

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

Recommendation: We recommend the Project review controls to include timely review of year-end financials and surplus cash calculation so surplus cash is deposited timely.

View Audit 51388

Finding 42615 (2022-001)

Significant Deficiency 2022

Elizabeth James Senior Housing

WA

HUD Housing Programs Special Tests & Provisions Cash Management

Contact Person(s): Hilary Prinz, Accounting Manager, 206-687-4080 Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): Due to turnover of staff the residual receipt payment in the amount of $83,818 for 2021 audit was not ...

Contact Person(s): Hilary Prinz, Accounting Manager, 206-687-4080 Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): Due to turnover of staff the residual receipt payment in the amount of $83,818 for 2021 audit was not made in 2022. Corrective action planned: The entire finance team has been familiarized with Elizabeth James residual receipt requirement. If there is staff turnover in the future everyone on the team is aware of the requirement. A repeating event reminder has been entered into the property accountant?s calendar, the property asset manager?s calendar, and the finance calendar causing multiple alerts to multiple people within the organization going forward. Anticipated completion date: The 2021 residual receipt deposit requirement in the amount of $83,818.00 was paid via check on March 20, 2023. Repeating calendar events have been completed as of March 29, 2023.

View Audit 44080

Finding 42606 (2022-002)

Significant Deficiency 2022

Saint Mary's College of California

CA

Questioned Costs Student Financial Aid Cash Management

Corrective Action Plan for the Year Ended June 30, 2022 Finding 2022-002: Significant Deficiency ? Direct Loan Reconciliation Condition/Context: The College was not able to provide the three monthly reconciliations for November 2021, February 2022, or April 2022 when requested for the audit in the ...

Corrective Action Plan for the Year Ended June 30, 2022 Finding 2022-002: Significant Deficiency ? Direct Loan Reconciliation Condition/Context: The College was not able to provide the three monthly reconciliations for November 2021, February 2022, or April 2022 when requested for the audit in the summer of 2022. The Institution noted that the reconciliations had not been performed timely, and subsequently the Institution had a consultant complete these reconciliations. The auditors were unable to obtain evidence of or confirmation from the Institution on if review of the reconciliations occurred. The sample was not a statistically valid sample. Additionally, the College discovered that Direct Loan reconciliation hadn't been done correctly in the past due to staff turnover. A consultant was given the task of doing a complete 21-22 reconciliation in June 2022. This consultant discovered 16 students had been awarded $177,816 in error. The cause of this was that rules had not been setup correctly in Colleague, and consistent reconciliation by correcting Colleague and COD errors wasn't completed in a timely manner. The auditors obtained the listing of students awarded incorrectly. Actions Taken: For the $177,816in direct loans incorrectly disbursed that was identified, SMC returned the loans and replaced with institutional aid for the impacted students. Beginning with July 2022, the Assistant Director/Systems Specialist reconciles direct loans every month. The Executive Director of Financial Aid and the VP of Enrollment Management review these reports at the end of each month. In addition, a system adjustment has been implemented for 2022-2023 to ensure reconciliation is done monthly. The Assistant Director/Systems Specialist utilizes Colleague variance reports that tract Direct Loans disbursed year to date, the number that COD (Servicer for U.S. Department of Education) has approved, and the students that make up the variance, if any. In addition, COD and Colleague errors that occur during the import/export of Direct Loans to and from COD are corrected on a consistent basis. Reconciliation documentation is then forwarded to the Executive Director for review. Name(s) of Contact Person Responsible for Corrective Action: Joseph Gilchrist, Interim Financial Aid Director Anticipated Completion date: June 30, 2023

View Audit 38194 Questioned Costs: $1

Corrective Action Plans

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