Corrective Action Plans

Finding 392088 (2023-003)

Significant Deficiency 2023

Housing Authority of Prince George's County

MD

HUD Housing Programs Eligibility Significant Deficiency

Recommendation: We recommend the Authority review their process and internal controls for new tenants to ensure compliance with HUD requirements and their administrative plan. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response t...

Recommendation: We recommend the Authority review their process and internal controls for new tenants to ensure compliance with HUD requirements and their administrative plan. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Under the leadership of the newly appointed Executive Director, HAPGC will develop and implement to internal control policies to ensure waiting list selection notices are properly documented in client files, and voucher forms and HAP contracts are appropriately executed. Additional efforts will be placed on increasing the number internal quality control reviews performed of re-examination transactions to ensure adherence to the above listed compliance items. Name(s) of the contact person(s) responsible for corrective action: Jessica Anderson-Preston Planned completion date for corrective action plan: November 30, 2024.

View Audit 302221

Finding 392086 (2023-002)

Significant Deficiency 2023

Housing Authority of Prince George's County

MD

Questioned Costs HUD Housing Programs Eligibility

Recommendation: We recommend the Authority review their process and internal controls over eligibility to ensure compliance with HUD requirements and their administrative plan. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response t...

Recommendation: We recommend the Authority review their process and internal controls over eligibility to ensure compliance with HUD requirements and their administrative plan. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Under the leadership of the newly appointed Executive Director, HAPGC will assess the overall operations of the Housing Choice Voucher Program. The assessment will include the following: a review of the overall effectiveness of the current voucher department management, a review and comprehensive update of the Administrative Plan; comprehensive staff training on the proper implementation and correct calculation and documentation of HUD program eligibility requirements including but not limited to income, assets, and expenses related to deductions from annual income and other factors that affect the determination of adjusted income. HAPGC will also implement policies to ensure the timely completion of annual re-examinations, and the proper retainage of supporting documentation for re-examination actions. Additional efforts will be placed on increasing the number internal quality control reviews performed of re-examination transactions to ensure adherence to the above listed compliance items. Efforts will also be place on increasing staffing levels and decreasing the amount of time required to fill vacant positions. Name(s) of the contact person(s) responsible for corrective action: Jessica Anderson-Preston Planned completion date for corrective action plan: November 30, 2024.

View Audit 302221 Questioned Costs: $1

Finding 392070 (2023-002)

Significant Deficiency 2023

Sanders Unified School District No. 18

AZ

Internal Control / Segregation of Duties Special Tests & Provisions Significant Deficiency

Program: Impact Aid Federal Assistance Listing Number: 84.041 Federal Agency: U.S. Department of Education Questioned Costs: N/A Type of Finding: Noncompliance (Other Matter), significant deficiency in internal control Compliance Requirement: N. Special Tests and Provisions Condition/Context: Wage c...

Program: Impact Aid Federal Assistance Listing Number: 84.041 Federal Agency: U.S. Department of Education Questioned Costs: N/A Type of Finding: Noncompliance (Other Matter), significant deficiency in internal control Compliance Requirement: N. Special Tests and Provisions Condition/Context: Wage certificates were not maintained for construction projects exceeding $2,000 or other minor remodeling projects during the current year. Documentation was not maintained to support contracts included the proper wage rate clauses. Criteria: According to Federal guidelines, §7007 construction funds, as well as any §7002 or §7003(b) funds expended for construction or minor remodeling, are subject to Wage Rate Requirements (20 USC 1232b). Corrective Action: The District will ensure the proper wage rate language is included in all contracts for construction and minor remodeling projects exceeding $2,000. In addition, wage rate certifications will be received when necessary and reviewed to ensure they adhere to wage rate requirements. Planned completion date for corrective action plan: For the period ending June 30, 2024. Name of the contact person responsible for corrective action: Barbara Baca, Business Manage

View Audit 302194

Finding 392069 (2023-001)

Significant Deficiency 2023

Sanders Unified School District No. 18

AZ

Questioned Costs Equipment & Real Property Management Internal Control / Segregation of Duties

2023-001 EQUIPMENT AND REAL PROPERTY MANAGEMENT Program: Education Stabilization Fund – ESSER III Federal Assistance Listing Number: 84.425U Federal Agency: U.S. Department of Education Pass-Through Agency: Arizona Department of Education Grantor Number: 21FESIII-111119-01A Questioned Costs: $16,552...

2023-001 EQUIPMENT AND REAL PROPERTY MANAGEMENT Program: Education Stabilization Fund – ESSER III Federal Assistance Listing Number: 84.425U Federal Agency: U.S. Department of Education Pass-Through Agency: Arizona Department of Education Grantor Number: 21FESIII-111119-01A Questioned Costs: $16,552.20 Type of Finding: Noncompliance (Other Matter), significant deficiency in internal control Compliance Requirement: F. Equipment and Real Property Management Condition/Context: During our testing of equipment assets, it was noted that one asset was not authorized by the SEA prior to the purchase being made. Corrective Action: The District will ensure all real property and equipment purchases are approved by the SEA before purchase. Planned completion date for corrective action plan: For the period ending June 30, 2024. Name of the contact person responsible for corrective action: Barbara Baca, Business Manager

View Audit 302194 Questioned Costs: $1

Finding 392039 (2023-001)

Significant Deficiency 2023

Red River Parish School Board

LA

Internal Control / Segregation of Duties

Program Name: Head Start – Assistance Listing 93.600 Condition: The School District did not provide Policy Council training for Policy Council members during the audit period. Corrective Action Plan: Management provided policy council training for the Head Start Policy Council members subsequent to ...

Program Name: Head Start – Assistance Listing 93.600 Condition: The School District did not provide Policy Council training for Policy Council members during the audit period. Corrective Action Plan: Management provided policy council training for the Head Start Policy Council members subsequent to the audit period in October 2023. Management will ensure the Head Start program complies with all program governance requirements moving forward. Person Responsible for Corrective Action: David Jones, Business Manager Anticipated Completion Date: October 2023

View Audit 302163

Finding 391987 (2023-003)

Material Weakness 2023

Wyalusing Area School District

PA

Internal Control / Segregation of Duties

Auditor’s Recommendation: Although auditors may continue to provide such assistance both now and in the future, under this pronouncement, the District should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. Sch...

Auditor’s Recommendation: Although auditors may continue to provide such assistance both now and in the future, under this pronouncement, the District should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. School District’s Response: Stephanie Heller, Business Manager, has received, reviewed and accepted all journal entries, footnote disclosures and draft financial statements proposed for the current year audit and will continue to review similar information for the year ending June 30, 2024 and in future years. Further, the District believes it has a thorough understanding of these financial statements and the ability to make informed judgments based on these financial statements. Lastly, the District considers such assistance provided by the auditors to be the most cost effective in preparing such information.

View Audit 302154

Finding 391985 (2023-002)

Material Weakness 2023

The Association of Chrmc and University Physicians

WA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.303

Finding: For ALN 93.498, The actual total revenues for the quarter ended June 30, 2023 reported on the PRF period 5 submission do not agree to underlying accounting records for fiscal year ended June 30, 2023 by approximately $1,768,704. This difference affects the amount of revenues reported but d...

Finding: For ALN 93.498, The actual total revenues for the quarter ended June 30, 2023 reported on the PRF period 5 submission do not agree to underlying accounting records for fiscal year ended June 30, 2023 by approximately $1,768,704. This difference affects the amount of revenues reported but does not affect other data within the report, including the amount of PRF funds received that were utilized. Recommendation: Under the requirements of 2 CFR 200.303 the entity must establish and maintain effective internal controls over federal awards that provides reasonable assurance that the entity is in compliance with federal statues, regulation, and terms and conditions of the Federal award. Under the requirements of the PRF program reporting for an entity that uses option 1 to calculate lost revenues, the entity must report quarterly actual revenue/net charges from patient care. Corrective Action: In order to ensure that total revenues (by quarter) agree to the underlying accounting records a customized accounting system report will be developed to accurately report total revenues/net charges from patient care by quarter. A reconciliation will be performed to ensure that revenues reported agree with amounts reflected in the Association’s general ledger. Person Responsible for Corrective Action: David Sunstrom, Controller Anticipated Completion Date for Corrective Action: The Corrective Action will be implemented by June 30, 2024.

View Audit 302147

Finding 391972 (2023-006)

None 2023

Presbyterian College

SC

Special Tests & Provisions Student Financial Aid Equipment & Real Property Management

Individuals Responsible for Corrective Action Plan Daniel Hall (Interim Vice President for Finance and Administration) Libby Shull, CPA (Controller) April Baur (Director of Student Financial Aid) Kevin Crider (Chief Information Officer) Vicky Wilson (Registrar) Finding 2023-006 For 3 of 24 studen...

Individuals Responsible for Corrective Action Plan Daniel Hall (Interim Vice President for Finance and Administration) Libby Shull, CPA (Controller) April Baur (Director of Student Financial Aid) Kevin Crider (Chief Information Officer) Vicky Wilson (Registrar) Finding 2023-006 For 3 of 24 students selected for testing, the College was unable to locate Perkins master promissory note. Corrective Action Plan: The College maintains all Perkins promissory notes in alphabetical order, in a dedicated filing cabinet, in a fireproof vault. This finding relates to promissory notes that were signed in 1987, 2006, and 2016, and the College is not aware of what may have caused these promissory notes to be misplaced. No further action is planned by Management as the Perkins Loan Program expired on September 30, 2017 and no additional Perkins Loan disbursements were made by the College since the Program’s expiration.

View Audit 302137

Finding 391965 (2023-003)

None 2023

Presbyterian College

SC

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

Individuals Responsible for Corrective Action Plan Daniel Hall (Interim Vice President for Finance and Administration) Libby Shull, CPA (Controller) April Baur (Director of Student Financial Aid) Kevin Crider (Chief Information Officer) Vicky Wilson (Registrar) Finding 2023-003 For 4 of 40 studen...

Individuals Responsible for Corrective Action Plan Daniel Hall (Interim Vice President for Finance and Administration) Libby Shull, CPA (Controller) April Baur (Director of Student Financial Aid) Kevin Crider (Chief Information Officer) Vicky Wilson (Registrar) Finding 2023-003 For 4 of 40 students tested, the College did not send the required loan disbursement notification to the parent borrower for PLUS loans. Corrective Action Plan: For the 2023-2024 academic year, a PLUS Loan Form was created and sent to the parent borrower to confirm the amount requesting. As of March 6, 2023, notifications are created to notify parents with PLUS loans of disbursement and their rights.

View Audit 302137

Finding 391964 (2023-002)

Significant Deficiency 2023

Presbyterian College

SC

Student Financial Aid Internal Control / Segregation of Duties Special Tests & Provisions

Individuals Responsible for Corrective Action Plan: Daniel Hall (Interim Vice President for Finance and Administration) Libby Shull, CPA (Controller) April Baur (Director of Student Financial Aid) Kevin Crider (Chief Information Officer) Vicky Wilson (Registrar) Finding 2023-002 For 2 of 2 mid-y...

Individuals Responsible for Corrective Action Plan: Daniel Hall (Interim Vice President for Finance and Administration) Libby Shull, CPA (Controller) April Baur (Director of Student Financial Aid) Kevin Crider (Chief Information Officer) Vicky Wilson (Registrar) Finding 2023-002 For 2 of 2 mid-year transfer students tested, the school did not actively add these students to the NSLDS transfer monitoring list. Corrective Action Plan: While the college experienced significant turnover in its staffing in fiscal years 2021 and 2022, the college has historically reviewed the NSLDS history of transfer students to ensure they were not enrolled or receiving a disbursement for the current term at another institution. Any student that showed a pending disbursement on COD would be notified to inform their previous college and request the pending disbursement be removed. Starting in the fall 2023, the transfer monitoring tool was utilized along with reviewing NSLDS history.

View Audit 302137

Finding 391959 (2023-005)

Significant Deficiency 2023

Presbyterian College

SC

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

Individuals Responsible for Corrective Action Plan Daniel Hall (Interim Vice President for Finance and Administration) Libby Shull, CPA (Controller) April Baur (Director of Student Financial Aid) Kevin Crider (Chief Information Officer) Vicky Wilson (Registrar) Finding 2023-005 For 1 of 2 student...

Individuals Responsible for Corrective Action Plan Daniel Hall (Interim Vice President for Finance and Administration) Libby Shull, CPA (Controller) April Baur (Director of Student Financial Aid) Kevin Crider (Chief Information Officer) Vicky Wilson (Registrar) Finding 2023-005 For 1 of 2 students selected for testing, the College did not return the correct amount to the ED in the required timeframe. Corrective Action Plan: This finding is in regards to a R2T4 return that was not returned within the 45 days. The Assistant Director of Financial Aid successfully took and passed the R2T4 course offered by the National Association for Student Financial Aid Administrators (NASFAA) in November 2023 and we have implemented the process to return funds in a timely manner.

View Audit 302137

Finding 391958 (2023-004)

None 2023

Presbyterian College

SC

Special Tests & Provisions Student Financial Aid Internal Control / Segregation of Duties

Individuals Responsible for Corrective Action Plan Daniel Hall (Interim Vice President for Finance and Administration) Libby Shull, CPA (Controller) April Baur (Director of Student Financial Aid) Kevin Crider (Chief Information Officer) Vicky Wilson (Registrar) Finding 2023-004 In accordance with...

Individuals Responsible for Corrective Action Plan Daniel Hall (Interim Vice President for Finance and Administration) Libby Shull, CPA (Controller) April Baur (Director of Student Financial Aid) Kevin Crider (Chief Information Officer) Vicky Wilson (Registrar) Finding 2023-004 In accordance with the Gramm-Leach-Bliley Act requirements, the College did not maintain a written information security program that addresses the minimum elements set forth in 16 CFR 314.4. Corrective Action Plan: The college made good progress in 2022-2023 with its compliance and security planning by completing a Risk Assessment and an Incident Response Plan. The findings from those assessments are the foundation for developing an Information Security Plan.

View Audit 302137

Finding 391957 (2023-008)

None 2023

Presbyterian College

SC

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.317 § 200.318 § 200.327

Individuals Responsible for Corrective Action Plan Daniel Hall (Interim Vice President for Finance and Administration) Libby Shull, CPA (Controller) April Baur (Director of Student Financial Aid) Kevin Crider (Chief Information Officer) Vicky Wilson (Registrar) Finding 2023-008 The College did no...

Individuals Responsible for Corrective Action Plan Daniel Hall (Interim Vice President for Finance and Administration) Libby Shull, CPA (Controller) April Baur (Director of Student Financial Aid) Kevin Crider (Chief Information Officer) Vicky Wilson (Registrar) Finding 2023-008 The College did not have a formal procurement policy in place documenting procedures that conform to the procurement standards in the Uniform Guidance. Corrective Action Plan: The College obtained multiple quotes for a Wi-Fi refresh project. The Chief Information Officer, under the guidance of the Vice President of Finance and Administration, analyzed these quotes and determined that one of them most closely met the needs of the College. This quote was submitted to Laurens County as part of the ARP Infrastructure Application, prepared by the College’s Corporate & Foundation Relations Officer. After Laurens County granted the funding for the Wi-Fi project to the College, the College moved forward with the vendor and scope of work laid out in the quote. However, the College does recognize that it did not adhere to all aspects of the Federal Procurement Policy. The Vice President of Finance and Administration, along with the Controller, will both implement a procurement policy for any purchases made with Federal funds that satisfies the requirements laid out in the Federal Procurement Policy and also educate any faculty/staff involved in purchasing products/services involving Federal funds.

View Audit 302137

Finding 391953 (2023-002)

Significant Deficiency 2023

Interdenominational Theological Center

GA

Questioned Costs Student Financial Aid Subrecipient Monitoring

We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs: a. Two (2) out of 21 students did not complete exit counseling requirements upon graduating or dropping below half-time status. 34 CFR 685...

We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs: a. Two (2) out of 21 students did not complete exit counseling requirements upon graduating or dropping below half-time status. 34 CFR 685.304(b)(1) b. One (1) out of 21 students was awarded Federal Direct Loans at less than half-time status. 34 CFR 685.200 (a)(1)(i). Attributable questioned cost: $3,000 c. Documentation to support the Center’s reconciliation of the Federal Direct Loan program between Common Origination and Disbursement (COD) and the Office of Financial aid was not available. 34 CFR 685.300(b)(5) d. Documentation to support the Center’s reconciliation of the Federal Work-Study program was not available. 34 CFR Part 668 Subpart L e. One (1) out of 21 students did not have timely or accurate enrollment reporting to the National Student Loan Data System (NSLDS). 34 CFR685.309(b) f. Documentation to conduct Federal Work-Study compliance testing was not provided. 34 CFR Part 675 g. Documentation to support testing for withdrawals and the return of Title IV funds compliance was not provided. HEA Section 484B & 34 CFR 668.22 h. Documentation to support credit balance (student refund) testing was not provided. 34 CFR 668.164(h)(1) i. Two (2) out of 21 students were paid Federal Direct Loans and did not make satisfactory academic progress (SAP) for the academic year. Additionally, the school did not provide updated documents supporting successful appeals. 34 CFR 668.34. Attributable questioned cost: $30,730 j. One (1) out of 21 students did not have an undergraduate transcript to prove eligibility for the program they were enrolled within the institution. HEA Section 484(d) and 34 CFR 668.32. Attributable questioned cost: $20,500. Auditor's Recommendation – The Center should implement corrective actions to ensure that the above findings are resolved and do not recur in future periods. Moreover, internal controls over compliance with federal program regulations should be revisited to ensure adequate supervisory controls, quality assurance reviews of compliance steps, technical training of staff, and adequate procedures are being followed for compliance purposes. View of Responsible Officials – Management agrees.

View Audit 302135 Questioned Costs: $1

Finding 391942 (2023-004)

Material Weakness 2023

Hampton University

VA

Student Financial Aid Special Tests & Provisions Reporting

The University agrees with this finding. The University submits its enrollment status changes through the National Student Clearinghouse system to ensure proper recording in NSLDS. The University will strengthen its controls to ensure that the Registrar Office validates the completeness and accuracy...

The University agrees with this finding. The University submits its enrollment status changes through the National Student Clearinghouse system to ensure proper recording in NSLDS. The University will strengthen its controls to ensure that the Registrar Office validates the completeness and accuracy in the NSLDS system by reconciling the data per the NSLDS system to what is recorded in the University’s system for both branch locations; the main campus (003714-00) and HU Online (003714-81). Additionally, the Registrar’s Office will strengthen its monitoring controls over the transmission for both branch locations to ensure the data transmission is complete and accurate.

View Audit 302134

Finding 391935 (2023-003)

None 2023

Interborough Developmental and Consultation Center, Inc.

NY

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.403

Finding Number: 2023-003 Program: U.S. Department of Health and Human Services ALN Number: 93.243 ALN Name: Substance Abuse and Mental Health Service Projects of Regional and National Significance Grant Award Number: 1H79TI084507-01 Planned Corrective Action: Management has implemented a proc...

Finding Number: 2023-003 Program: U.S. Department of Health and Human Services ALN Number: 93.243 ALN Name: Substance Abuse and Mental Health Service Projects of Regional and National Significance Grant Award Number: 1H79TI084507-01 Planned Corrective Action: Management has implemented a process wherein the Human Resources department sends the Termination Log weekly to the Payroll Department for comparison with the Payroll Department’s records and ensure that status changes for employees are properly recorded. Further, an adjustment was made subsequent to year-end to adjust the overpayment and remove the amount from the cumulative charges to the grant funds. Person(s) Responsible: Mordechai Schechter, Chief Financial Officer Expected Completion Date: June 30, 2024

View Audit 302125 Questioned Costs: $1

Finding 391898 (2023-005)

Significant Deficiency 2023

Michigan Works! Southeast Consortium

MI

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Reporting § 200.403

March 27, 2024 2023-005: Significant Deficiency in Internal Control / Immaterial Noncompliance – Reporting Condition: During our review it was noted that documentation supporting reports filed by the Consortium were not maintained by management. Corrective Action: We agree with the finding. As we wo...

March 27, 2024 2023-005: Significant Deficiency in Internal Control / Immaterial Noncompliance – Reporting Condition: During our review it was noted that documentation supporting reports filed by the Consortium were not maintained by management. Corrective Action: We agree with the finding. As we work towards developing our procedures, we are currently developing a list of required documentation as mandatory sourcing for quarterly reports. We do not anticipate this issue in our 2024 Single Audit when several cycles of closeouts have been completed. Contact Person: Shamar Herron: Sherron@mwse.org Anticipated Completion Date: June 2024 Respectfully, Shamar Herron

View Audit 302123

Finding 391866 (2023-004)

Significant Deficiency 2023

Michigan Works! Southeast Consortium

MI

Eligibility Significant Deficiency Internal Control / Segregation of Duties

March 27, 2024 2023-004: Material Weakness in Internal Control/Material Noncompliance- Eligibility Condition: The Consortium did not provide documentation that all eligibility related conditions were met for each participant selected for testing. Corrective Action: We agree with the finding. The con...

March 27, 2024 2023-004: Material Weakness in Internal Control/Material Noncompliance- Eligibility Condition: The Consortium did not provide documentation that all eligibility related conditions were met for each participant selected for testing. Corrective Action: We agree with the finding. The consortium recognizes the importance of having support documentation for all eligibility determinations. During COVID-19 staff were allowed to work from home, as a result two staff were not following document saving protocol and saved vital documentation on their local drive (desktop). Upon the transition back into the office, those individuals did not follow protocol and ensure all files were backed up/saved to the networked database. Once of the individuals no longer worked for MWSE and the other as well as their manager both were made aware of the issue. After further conversations with the manager, management was assured this will not happen again. A process for spot checking and compliance sign-off by managers has been implemented to work to ensure this issue does not arise again. Contact Person: Shamar Herron: Sherron@mwse.org Anticipated Completion Date: Completed January 2024 Respectfully, Shamar Herron

View Audit 302123

Finding 391834 (2023-003)

Material Weakness 2023

Michigan Works! Southeast Consortium

MI

Cash Management Internal Control / Segregation of Duties § 200.302 § 200.305

March 27, 2024 2023-003: Material weakness in Internal Control / Material Noncompliance – Cash Management (repeat comment) Condition: 1) The Condition requested funds in advance of when the related distributions were made, 2) the basis for the advance (requests) were not supported by appropriate doc...

March 27, 2024 2023-003: Material weakness in Internal Control / Material Noncompliance – Cash Management (repeat comment) Condition: 1) The Condition requested funds in advance of when the related distributions were made, 2) the basis for the advance (requests) were not supported by appropriate documentation, and 3) authorization for requesting funds in advance was not obtained. Corrective Action: We agree with the finding. The Consortium has carefully reviewed our policies and procedures and have made the necessary changes to ensure that cash draws are based on expenditures already incurred and they are supported by transactions recorded in the books and records of the Consortium. We believe the updated procedures will result in the reduction over time and ultimately the complete elimination of this issue. Contact Person: Shamar Herron: Sherron@mwse.org Anticipated Completion Date: December 2024 Respectfully, Shamar Herron

View Audit 302123

Finding 391703 (2023-002)

Significant Deficiency 2023

Commonwealth of Puerto Rico Department of Natural and Environmental Resources

PR

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

Finding No. 2023-002 -Allowable Activities-Loans repayments Condition Found Principal and interest has not been collected from the revolving fund on projects that were completed since before the execution of the loan agreement, which are included as part of the financial agreement dated August 18, 2...

Finding No. 2023-002 -Allowable Activities-Loans repayments Condition Found Principal and interest has not been collected from the revolving fund on projects that were completed since before the execution of the loan agreement, which are included as part of the financial agreement dated August 18, 2020. Therefore, repayment of principal and payment of interest should have begun on their respective dates, as set forth in the loan agreement and notes payable executed thereto. In addition, interest’s billings for other projects under agreement have not been submitted and collected on a timely basis. Per the loan agreement, “Interest on the outstanding Principal Amount of the loan shall accrue from the date of each disbursement at one percent (1%) per annum and shall be payable on January 1 and July 1 of each year”. However, the invoices corresponding to the periods of December 31, 2022 and June 30, 2023 were issued and billed on February 2, 2023 and August 7, 2023, respectively.Views of Responsible Officials and Corrective Action Plan DNER will assure that, after the final inspection of a construction project is performed, where PRASA Operations Division is also present at the inspection and both parties have to concur that the inspection passed which means the project is in operation. DNER will submit notifications to PRASA requesting the acceptance letter from the Operations Division. Such letter will be an attachment to the formal notification that DNER will send to PRIFA. DNER’s letter will specify the starting operating date and the useful life of the project. Therefore, PRIFA will be in position to collect principal and interest for the project according to federal regulation, as established in the loan agreement. Name (s) of the Contact Person (s) Responsible for Corrective Action Nelson Perez, Secretary of the Treasury Department, Eduardo Rivera Cruz, Executive Director Puerto Rico Infrastructure Financing Authority and Anais Rodriguez Vega, Secretary Puerto Rico Department of Natural and Environmental Resources Anticipated Completion Date Immediately

View Audit 302110

Finding 391652 (2023-001)

Significant Deficiency 2023

Westchester Jewish Community Services, Inc.

NY

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Corrective Action Plan For the Fiscal Year Ended June 30, 2023 Section III – Federal Awards Findings and Questioned Costs Finding 2023-001, Timesheet – Timekeeping (Assistance Listing 93.829) Persons Responsible: Irene Math, Chief Financial Officer, John Harrington Controller Comment: The federal...

Corrective Action Plan For the Fiscal Year Ended June 30, 2023 Section III – Federal Awards Findings and Questioned Costs Finding 2023-001, Timesheet – Timekeeping (Assistance Listing 93.829) Persons Responsible: Irene Math, Chief Financial Officer, John Harrington Controller Comment: The federal program 93.829 requires that the distribution of salary and wages charged to federal awards be based on actual employee activity as reflected in personal activity reports (timesheets), prepared after-the-fact, that include the total activity for which employees were compensated. Response: WJCS implemented weekly manual timesheets to track staff time and attendance on Federal contracts. These timesheets are used to appropriately allocate salaries and wages to federal awards. However, these timesheets are not integrated into a standard agency-wide payroll processing system. In automated systems, timesheets are embedded in an organization’s time and attendance and payroll system. In the first quarter of 2023 WJCS commenced the process of assessing system options and to implement an agency-wide time and attendance system for all WJCS employees. This includes working with our existing payroll processor, and engaging payroll consultants to ensure comprehensive timekeeping, including maintaining the allocation of hours worked by program for all employees. Utilizing these enhancements to payroll tracking will allow WJCS to completely and accurately allocate payroll costs to grants with fewer mechanical steps which increase the risk of miscalculations. In the interim WJCS updated the existing manual process to include the allocation of hours worked by program. Estimated Completion Date: The agency-wide time and attendance system will be implemented by November, 2024.

View Audit 302098

Finding 391640 (2023-001)

Material Weakness 2023

Dillard University

LA

Questioned Costs Student Financial Aid Subrecipient Monitoring

To address and eliminate the prior audit finding related to Return of Title IV Funds, Academic Affairs and Records and Registration have been working closely with, and to train and educate Deans and Faculty on the Federal Regulations and Guidelines. Internal controls focused on monitoring, documenti...

To address and eliminate the prior audit finding related to Return of Title IV Funds, Academic Affairs and Records and Registration have been working closely with, and to train and educate Deans and Faculty on the Federal Regulations and Guidelines. Internal controls focused on monitoring, documenting, electronically reporting, follow-up reviewing and reporting of students’ last date of attendance and academic related activity have been implemented. The Registrar Office will work with the comparable offices at the consortia universities to implement reporting requirements for timely notification and documentation of withdrawals and/or no-shows to avoid repeat findings. Controls are being tightened between Academic Affairs, the Office of Records and Registration and the Office of Financial Aid & Scholarships.

View Audit 302079 Questioned Costs: $1

Finding 391636 (2023-008)

Significant Deficiency 2023

Johnson C. Smith University

NC

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

Corrective Action Plan: The University experienced significant staffing changes in the TRIO programs. The changes in staffing lead to a loss of institutional knowledge, and interrupted policy and process enforcement. In many instance the documentation wasn’t available due to the transition of key i...

Corrective Action Plan: The University experienced significant staffing changes in the TRIO programs. The changes in staffing lead to a loss of institutional knowledge, and interrupted policy and process enforcement. In many instance the documentation wasn’t available due to the transition of key individuals. Continuous monitoring of program records will be implemented to ensure compliance with federal, Institutional and program requirements. The programs will review existing program operating procedures manuals to identify needed updates to current policies and procedures to align with federal, Institutional and program requirements. The program stall will also engage in professional development opportunities to improve grant management. Anticipated Completion Date: July 31, 2024

View Audit 302075

Finding 391634 (2023-007)

Significant Deficiency 2023

Johnson C. Smith University

NC

Questioned Costs Student Financial Aid Internal Control / Segregation of Duties

Corrective Action Plan: The University experienced significant staffing changes in the TRIO programs. The changes in staffing lead to a loss of institutional knowledge, and interrupted policy and process enforcement. In many instance the documentation wasn’t available due to the transition of key ...

Corrective Action Plan: The University experienced significant staffing changes in the TRIO programs. The changes in staffing lead to a loss of institutional knowledge, and interrupted policy and process enforcement. In many instance the documentation wasn’t available due to the transition of key individuals. During the period of staff transition for the McNair program, original communication showing previous approval from the Program Officer was not accessible. While the Department of Education provided correspondence granting McNair projects permission to reallocate travel funding to increase stipends for participants, given the limitations on travel capabilities due to the COVID-19 pandemic, which was subsequently confirmed by the Program Officer, we encountered difficulty locating explicit documentation approving the specific stipend increase amount. Continuous monitoring of program records will be implemented to ensure compliance with federal, Institutional and program requirements. The programs will review existing program operating procedures manuals to identify needed updates to current policies and procedures to align with federal, Institutional and program requirements. The program stall will also engage in professional development opportunities to improve grant management. Anticipated Completion Date: July 31, 2024

View Audit 302075 Questioned Costs: $1

Finding 391625 (2023-004)

Material Weakness 2023

Johnson C. Smith University

NC

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

Corrective Action Plan: The University experienced turnover of key positions throughout campus, particularly in the Division of Finance, Government Sponsored Programs and various federally funds programs. The changes in staffing lead to a loss of institutional knowledge, and interrupted policy and ...

Corrective Action Plan: The University experienced turnover of key positions throughout campus, particularly in the Division of Finance, Government Sponsored Programs and various federally funds programs. The changes in staffing lead to a loss of institutional knowledge, and interrupted policy and process enforcement campus wide. The Office of Government Sponsored Programs (“GSPAR”) will enhance its internal controls, policies and procedures to ensure the appropriate documentation to support is maintained, and to ensure that level of effort is appropriately documented and reported. GSPAR will be working in conjunction with the Office of Human Resources, including Payroll, to ensure accuracy, or timely correction, of general ledger postings. In addition, the grant onboarding process will be revised to emphasize key federal regulations and emphasize the importance of compliance. Reminders will also be provided during GSPAR’s semi-annual grant compliance workshops. Anticipated Completion Date: December 31, 2024

View Audit 302075 Questioned Costs: $1

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