Corrective Action Plans

Finding 8196 (2023-001)

Significant Deficiency 2023

Care Resource Community Health Centers, Inc. and Related Entity

FL

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN October 23, 2023 Health Resources and Services Administration Care Resource Community Health Centers, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2023. ____________________________________________________________________________...

CORRECTIVE ACTION PLAN October 23, 2023 Health Resources and Services Administration Care Resource Community Health Centers, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2023. ____________________________________________________________________________________ CohnReznick LLP 1301 Avenue of the Americas New York, NY 10019 Audit Period: June 30, 2023 The findings from the June 30, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. FINDINGS – FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Health and Human Services, Opioid STR (Assistance Listing Number 93.788) Finding 2023-001 – Reporting SIGNIFICANT DEFICIENCY We recommend that the Center strengthen their system of internal controls to ensure that all reporting requirements are monitored and met on a timely basis. Action Taken Management agrees with the audit finding and will strengthen internal controls and accountability to correct the deficiency. This deficiency has been corrected as of the current date. During the fiscal year, there was a data element change in the Carisk portal that required an “evaluation score” to be added to the performance outcome measures. This was not previously required. Although data was uploaded on a monthly basis to the Carisk portal, the change caused the data to be rejected as an “error” resulting in measures not being uploaded. This was discovered in the BBHC February 2023 desk review of July - December 2022 data. A corrective action plan was recommended, prepared, and accepted by BBHC. The “evaluation score” was not part of the template in the electronic medical record (NextGen) therefore data could not be uploaded and was rejected. Once discovered, the data element was added to the template within the electronic medical record and data uploads of performance outcome measures were able to be extracted and successfully uploaded to the Carisk portal. The screening tool to produce the “evaluation score” is being added to the electronic health record and will be included in the workflow of the Behavioral Health Providers so that it may be captured for performance outcomes and discharges. This process requires the Care Resource Data Analytics team and external data consultants and service providers to create the templates. During the fiscal year, invoices are due on the 10th of the month unless the tenth falls on a weekend or a holiday in which case the invoices are due the following business day. There are times where extensions are necessary due to portal uploads or data corrections. Approval is given by the contract manager of BBHC. Approvals have been granted verbally and in writing (email). In the case of the invoice for the month of May 2023, verbal approval was provided, however not documented. In the future, all requests if approved verbally, will be confirmed in writing (email) to ensure proper supporting documentation of the approval. If the Health Resources and Services Administration has questions regarding this plan, please call Keenan Karwan, Chief Financial Officer at 305 - 576-1234 x203. Sincerely yours, Keenan Karwan

View Audit 10762

Finding 8190 (2023-001)

Significant Deficiency 2023

Hammond Urban Academy, Inc.

IN

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.329

Donovan CPAs 9292 N. Meridian St, Ste 150 Indianapolis, IN. 46260 Attn: Jacob Stephenson Re: Response to Audit - 7/1/22 - 6/30/23 Single Audit December 21, 2023 Regarding Finding 2023-001 Reporting Significant Deficiency occurred as a result of inadequate controls to ensure accurate reporting to ...

Donovan CPAs 9292 N. Meridian St, Ste 150 Indianapolis, IN. 46260 Attn: Jacob Stephenson Re: Response to Audit - 7/1/22 - 6/30/23 Single Audit December 21, 2023 Regarding Finding 2023-001 Reporting Significant Deficiency occurred as a result of inadequate controls to ensure accurate reporting to eh DOE. Correct 1.Regarding Finding 2023-001 Reporting Significant Deficiency occurred as a result of inadequate controls to ensure accurate reporting to the DOE. Corrective Action Plan as Follows: a. Deborah Czmiel (CFO) will request grant reports which include total expenses for each federal grant from BPI for the reporting period. b. Deborah Czmiel (CFO), Deborah Snedden (Superintendent) and Jeff Wood (Asst Superintendent) will compare grant reports from BPI to financial statements. Any discrepancies will be addressed and resolved by Deborah Czmiel (CFO) prior to submission of final report. c. Deborah Czmiel (CFO) will complete and submit the final reports, after the expense totals have been confirmed and reconciled. With collaboration of the administrative team and the proper checks and balances as identified above any future inaccurate submissions will not occur. Respectfully, Deborah s. Czmiel CFO/Business Manager

View Audit 10746

Finding 8163 (2023-001)

Material Weakness 2023

Johnson University

TN

Student Financial Aid Material Weakness Matching / Level of Effort / Earmarking

Finding Reference Number: 2023-001 Initial Fiscal Year: 2023 Summary of Finding: Material Weakness: Gramm-Leach-Bliley Act (GLBA) (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268) Entity’s Corrective Action Plan Due to turnover within the IT Department, GLBA requiremen...

Finding Reference Number: 2023-001 Initial Fiscal Year: 2023 Summary of Finding: Material Weakness: Gramm-Leach-Bliley Act (GLBA) (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268) Entity’s Corrective Action Plan Due to turnover within the IT Department, GLBA requirements were not communicated well to incoming staff or to the organization. Once GLBA requirements were discovered, a plan was developed to begin implementing GLBA controls and revise our security plan. The plan to bring the organization into GLBA compliance was developed for the 2023-2024 school year and was not in effect before this audit. The IT Department, and key stakeholders within the organization, are working to ensure GLBA compliance within the next year.. Anticipated Completion Date: September 21, 2023 Name and Title of Responsible Person: Luke Edwards, Director of IT.

View Audit 10714

Finding 8152 (2023-001)

Significant Deficiency 2023

Women’s Advocates Inc.

MN

Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Coronavirus State and Local Fiscal Recovery Funds– Assistance Listing No.21.027 Recommendation: The Organization should implement internal controls to ensure documentation of approval for expenditures is retained. Explanation of disagreement with audit finding: There is no disagreement with the audi...

Coronavirus State and Local Fiscal Recovery Funds– Assistance Listing No.21.027 Recommendation: The Organization should implement internal controls to ensure documentation of approval for expenditures is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: • All transactions need to be routed through our bill payment software to ensure a proper paper trail and approvals. • All Financial Transactions forms must be signed by supervisor before being processed. • All credit card transactions will be reviewed weekly/monthly to ensure Accounting has receipts for all transactions. Staff must include a Financial Transaction Form signed by their supervisor for each receipt. Name(s) of the contact person(s) responsible for corrective action: Susan Lucas Planned completion date for corrective action plan: 1/1/2024 If there are questions regarding this plan, please call Holly Henning at 651-726-5215.

View Audit 10706

Finding 8113 (2023-002)

Significant Deficiency 2023

Black Hills Works, Inc.

SD

HUD Housing Programs Special Tests & Provisions Cash Management

Finding #2023-002 – Residual Receipts Reserves and Tenant Security Deposits Responsible Individuals: Mary R. Duncan, CPA, CGMA, Chief Financial Officer Corrective Action Plan: The Organization has implemented practices for deposits of residual receipts reserves to be made within 60 days of year-end ...

Finding #2023-002 – Residual Receipts Reserves and Tenant Security Deposits Responsible Individuals: Mary R. Duncan, CPA, CGMA, Chief Financial Officer Corrective Action Plan: The Organization has implemented practices for deposits of residual receipts reserves to be made within 60 days of year-end and proper collection of security deposits, as required by U.S. Department of Housing and Urban Development. Anticipated Completion Date: Fiscal year 2024, as a new Equipment and Facilities Operations Manager was hired.

View Audit 10690

Finding 8110 (2023-005)

Significant Deficiency 2023

Transit Authority of Warren County

PA

Internal Control / Segregation of Duties Reporting Significant Deficiency

Segregation of Duties (significant deficiency). Auditors’ Recommendation: The Authority should continue to obtain involvement from its Board of Directors in reviewing monthly financial reports and approving expenditures. Grantee Response: The Authority has tried to maintain as much segregation of du...

Segregation of Duties (significant deficiency). Auditors’ Recommendation: The Authority should continue to obtain involvement from its Board of Directors in reviewing monthly financial reports and approving expenditures. Grantee Response: The Authority has tried to maintain as much segregation of duties as physically possible and in instances of not being able to achieve such segregation, has implemented detective procedures as recommended by our external auditors. The Authority believes these procedures will reduce to a relatively low level the risk that errors or irregularities in amounts that would be material in relation to the financial statements may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. The Authority will continue to review how accounting functions are assigned and consider implementing further detective internal control procedures to help mitigate the risk.

View Audit 10688

Finding 8107 (2023-004)

Material Weakness 2023

Transit Authority of Warren County

PA

Internal Control / Segregation of Duties Material Weakness Reporting

Adjusting Journal Entries, Required Disclosures and Draft Financial Statements (material weakness). Auditors’ Recommendation: Although auditors may continue to provide such assistance both now and in the future, under the new pronouncement, the Authority should continue to review and accept both pro...

Adjusting Journal Entries, Required Disclosures and Draft Financial Statements (material weakness). Auditors’ Recommendation: Although auditors may continue to provide such assistance both now and in the future, under the new pronouncement, the Authority should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements.Grantee Response: Transit Authority of Warren County 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 in future years. Further, we acknowledge our responsibility for the financial statements and have the ability to make informed judgments on those financial statements. Management expects that it will continue to outsource the preparation of the annual financial statements to its audit firm as this is the most cost effective manner to produce this information.

View Audit 10688

Finding 8102 (2023-001)

Significant Deficiency 2023

Realife Cooperative of Coon Rapids

MN

Reporting Internal Control / Segregation of Duties

Housing and Urban Development Realife Cooperative of Coon Rapids respectfully submits the following corrective action plan for the year ended October 31, 2023. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: October 31, 2023 The finding from the October 31,...

Housing and Urban Development Realife Cooperative of Coon Rapids respectfully submits the following corrective action plan for the year ended October 31, 2023. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: October 31, 2023 The finding from the October 31, 2023 schedule of findings and questioned costs and the summary schedule of prior audit findings is discussed below. The finding is numbered consistently with the number assigned in the schedules. Summary of audit results does not include findings and is not addressed. Finding 2023-001 Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles.

View Audit 10676

Finding 8094 (2023-002)

Material Weakness 2023

Farmington Municipal School District No. 5

NM

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking

Auditor’s Recommendation: The auditor recommends the District implement controls to ensure student files are complete and accurate and conduct training to for Title I personnel and school sites over the appropriate level of written documentation required for different situations. Views of Responsibl...

Auditor’s Recommendation: The auditor recommends the District implement controls to ensure student files are complete and accurate and conduct training to for Title I personnel and school sites over the appropriate level of written documentation required for different situations. Views of Responsible Officials of Auditee: The district will continue to strengthen current controls and implementnew controls to ensure student files are complete and accurate. This will include training registrars to enhance documentation that is obtained to support the student records for all situations in which a student may be removed from designated cohort.

View Audit 10647

Finding 8090 (2023-002)

Significant Deficiency 2023

Counseling Clinic, Inc.

AR

Reporting Internal Control / Segregation of Duties § 200.329 § 200.332

Failure to Properly Track Grant Expenditures Recommendation: We recommend that the Clinic maintains an effort to track federal and state funding and expenditures separate from regular program expenditures, inquiring of granting agencies if needed. Action Taken: Management is now properly tracking ...

Failure to Properly Track Grant Expenditures Recommendation: We recommend that the Clinic maintains an effort to track federal and state funding and expenditures separate from regular program expenditures, inquiring of granting agencies if needed. Action Taken: Management is now properly tracking grant expenditures and can accurately state quantities of grant expenditures.

View Audit 10641

Finding 8087 (2023-003)

None 2023

Community Unit School District No. 196

IL

Reporting Internal Control / Segregation of Duties

Condition: Expenditure reports were not filed in a timely manner. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management response: Management will take the necessary st...

Condition: Expenditure reports were not filed in a timely manner. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management response: Management will take the necessary steps to file all quarterly expenditure reports on time in the future. Anticipated Date of Completion June 30, 2024

View Audit 10636

Finding 8086 (2023-001)

Significant Deficiency 2023

Village of Durand

IL

Internal Control / Segregation of Duties

The board of trustees regularly reviews financial statements, bank reconciliations, and budget vs actual information to help mitigate the lack of ideal segregation of duties.

View Audit 10634

Finding 8074 (2023-002)

Significant Deficiency 2023

Easter Seals Metropolitan Chicago INC

IL

Questioned Costs Cash Management Period of Performance

Management’s Corrective Action Plan Management takes its responsibility to maintain effective internal control over the federal award that provides reasonable assurance that the agency is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the...

Management’s Corrective Action Plan Management takes its responsibility to maintain effective internal control over the federal award that provides reasonable assurance that the agency is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the award seriously and gave significant consideration to what additional controls would be effective to ensure the proper amount of indirect costs are charged to all federal grants. To prevent another occurrence, the organization will: On October 17, 2023, the agency refunded the indirect costs that were overbilled in error. By December 31, 2023 and annually thereafter, the Director of Grants Management will provide training and technical assistance to all Grant Specialists and Grant Accountants on allowable costs, including detailed training on proper determination of indirect costs for each grant. This training will also be incorporated into the onboarding process for any new grant staff. Continue its current policy that the Director of Grants Management complete a detailed review of each grant reconciliation monthly, to ensure all costs charged to the grant are reasonable and necessary for the performance of the award. This review will include appropriate tests of indirect costs including ensuring the appropriate indirect cost base is used, all items required to be excluded from the indirect cost base are excluded, and the appropriate indirect cost rate is applied to the indirect cost base. Continue its monthly analytical review to test the reasonableness of grant revenue relative to grant-funded expenditures. At least twice annually, the Controller will complete a second detailed, documented review of each grant reconciliation to ensure all costs charged to the grant are reasonable and necessary for the performance of the award, which will also include appropriate tests of indirect costs. At the end of each award cycle, the CFO will complete a third detailed, documented review of each grant reconciliation to ensure all costs charged to the grant are reasonable and necessary for the performance of the award, which will also include appropriate tests of indirect costs. Going forward, should indirect rates or methodologies change for any award, the CFO will review the grant reconciliation the first month following the effective date of the change to ensure the change has been properly implemented.

View Audit 10627 Questioned Costs: $1

Finding 8068 (2023-001)

Significant Deficiency 2023

Easter Seals Metropolitan Chicago INC

IL

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

Management’s Corrective Action Plan Management takes its responsibility to maintain financial management systems that provide an effective internal control framework and effective controls over accountability for all funds, property, and other assets seriously and gave significant consideration to w...

Management’s Corrective Action Plan Management takes its responsibility to maintain financial management systems that provide an effective internal control framework and effective controls over accountability for all funds, property, and other assets seriously and gave significant consideration to what additional controls would be effective in ensuring all journal entries are reviewed and approved by a qualified staff member who did not prepare the entry. To prevent another occurrence, the organization will: • Continue its current policy that no individual who created a journal entry should review and/or post their own entry in the accounting system. • Add a monthly check step whereby the CFO and Controller will each independently run a report of all journal entries that shows both the preparer and the reviewer/ poster to ensure no further instances occur where the preparer and the reviewer/ poster are the same individual. • In the event this verification detects an instance that violates the policy, the CFO and/or Controller will: 1) complete a documented review of the journal entry in question, and 2) provide progressive disciplinary action to the employee(s) in writing.

View Audit 10627 Questioned Costs: $1

Finding 8064 (2023-001)

Significant Deficiency 2023

Milwaukee Math and Science Academy, Inc.

WI

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Thursday, November 9, 2023 Corrective Action: Finding 2023-001 During the FY23 Financial Audit with Ritz Holman, it was found “accounts payable included several outstanding items that had been paid and expenses were duplicated in the accounting system.” This leads to an overstatement of revenue fo...

Thursday, November 9, 2023 Corrective Action: Finding 2023-001 During the FY23 Financial Audit with Ritz Holman, it was found “accounts payable included several outstanding items that had been paid and expenses were duplicated in the accounting system.” This leads to an overstatement of revenue for claimed costs and expenses. The root cause of the problem was identified as “…expenses were recorded through a bill and then again an expense was recorded with a check payment.” In order to prevent this issue from happening again, the treasury team will perform the following; 1) Utilize bill payments for all vendor payments going forward 2) Notate the bill payment requests in ConceptSIS as “entered into Quickbooks on MM/DD/YYYY” once the bill has been entered into the system to ensure duplicates are not entered 3) Review the accounts payable on a monthly basis to search for unexpected outstanding payables and to ensure the accuracy of the accounts payable This corrective action will start as soon as possible and will be reviewed in a month for the next three months to ensure that these guidelines are being followed and whether or not a continual improvement plan needs to be implemented. The corrective action will be performed by Victoria Pham, assistant treasurer. The anticipated completion date is February 01, 2024.

View Audit 10585

Finding 8054 (2023-001)

Material Weakness 2023

Wilmington Housing Authority

DE

Material Weakness Reporting Matching / Level of Effort / Earmarking

Responsible Official’s Response and Corrective Action Plan Management has added a more experience accountant and hired a BDO Field Accountant firm to expedite processes within the Organization. Management is creating new policies and procedures and tightening internal control to address issues relat...

Responsible Official’s Response and Corrective Action Plan Management has added a more experience accountant and hired a BDO Field Accountant firm to expedite processes within the Organization. Management is creating new policies and procedures and tightening internal control to address issues related to timeliness of reporting. New procedures were implemented within the fiscal year 2023. Planned Implementation Date of Corrective Action Date: 04/01/2022 Person Responsible for Corrective Action Rosemarie Bizune Title: Director of Finance

View Audit 10578

Finding 8035 (2023-001)

Significant Deficiency 2023

Habitat for Humanity Central Arizona

AZ

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Reporting § 200.303 § 200.328

Type of Finding – Significant Deficiency in Internal Control Over Compliance Condition/Context – Internal Control procedures over reporting requirements did not ensure compliance with federal awards. The reports prepared by the Director of Grant Compliance and Procurement are not reviewed and appro...

Type of Finding – Significant Deficiency in Internal Control Over Compliance Condition/Context – Internal Control procedures over reporting requirements did not ensure compliance with federal awards. The reports prepared by the Director of Grant Compliance and Procurement are not reviewed and approved before being submitted. Corrective Action Plan – Management has reviewed and revised procedures to review and approve all reports prepared in connection with federal awards prior to being submitted. Anticipated Completion Date and Person Responsible – As of December 1, 2023, all reports will be reviewed and approved prior to submission and all reports submitted prior to November 30, 2023, have been reviewed to detect if there were any material errors or adjustments needed.

View Audit 10534

Finding 8026 (2023-001)

Significant Deficiency 2023

Independent School District 695

MN

Internal Control / Segregation of Duties Subrecipient Monitoring

Actions Planned — The school district has implemented a plan to eliminate this finding for federal programs by distributing duties, and adding additional oversite. Program managers have been assigned to monitor and give oversight approval for federal fund expenses and budgets. Program managers sign ...

Actions Planned — The school district has implemented a plan to eliminate this finding for federal programs by distributing duties, and adding additional oversite. Program managers have been assigned to monitor and give oversight approval for federal fund expenses and budgets. Program managers sign off on all receipts and disbursements. A principal will act as program manager for Title funds, and the Superintendent will act as program manager for all other federal funds. Request for reimbursement and receipting will be completed by the Administrative Assistant with oversight by the Business Manager and Superintendent. The key action to eliminate inadequate segregation of duties is developing strong controls over the review and approval of adjusting journal entries. This will involve detailed review by the program manager and the Superintendent. Adjusting journal entries are discussed and signed off on each month to timely detect misstatements. Official Responsible — Business Manager and Superintendent of Schools Planned Completion Date — December 30th, 2023 Disagreement with Finding — None — ISD #695 — Chisholm concurs with the finding. Plan to Monitor — The District is aware of the situation and will monitor, as it deems appropriate. Monitoring will include educating program managers to provide additional oversight for the interim and year-end reporting.

View Audit 10519

Finding 8023 (2023-001)

Significant Deficiency 2023

Independent School District 701

MN

Internal Control / Segregation of Duties Subrecipient Monitoring

Actions planned - The school district has implemented a process for federal programs by distributing duties, and adding additional oversite. Program managers are assigned to monitor and give oversight approval for federal fund expenses and budgets. Program managers sign off on all receipts and di...

Actions planned - The school district has implemented a process for federal programs by distributing duties, and adding additional oversite. Program managers are assigned to monitor and give oversight approval for federal fund expenses and budgets. Program managers sign off on all receipts and disbursements. Monthly reports given to program managers to assist in the oversight. The Special Education Director acts as a program manager for special ed funds, a Principal acts as program manager for Title funds, and the Superintendent acts as program manager for all other federal funds Request for reimbursement and receipting is completed by the Administrative Assistant with oversight by the Business Manager and Superintendent. The key action to eliminate inadequate segregation of duties is developing controls over the review and approval of adjusting journal entries. This involves detailed review by the program manager and the Superintendent. Adjusting journal entries are discussed and signed off on each month to timely detect misstatements. Official Responsible - Business Manager and Superintendent of Schools Planned Completion Date - December 30, 2023 Disagreement with Finding - None - ISD #701 - Hibbing concurs with the finding. Plan to monitor - The District is aware of the situation and will monitor, as it deems appropriate. Monitoring will include educating program managers to provide additional oversight for the interim and year-end reporting.

View Audit 10518

Finding 8014 (2023-001)

Significant Deficiency 2023

School District of Hartford Jt. No. 1

WI

Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Actions: The Director of Business Services will review bank reconciliations on a monthly basis to ensure everything is accurate and appropriate. On a weekly/bi-weekly basis the Director of Business Services has established business office meetin...

Views of Responsible Officials and Planned Corrective Actions: The Director of Business Services will review bank reconciliations on a monthly basis to ensure everything is accurate and appropriate. On a weekly/bi-weekly basis the Director of Business Services has established business office meetings to review opportunities for continuous improvement within the business office. The Director of Business Services will also review financial activity on a monthly basis to look for any discrepancies in the accounts. After the checks are approved, they are mailed out. Three to four times a year the Finance Committee randomly pulls checks to review them. All expense reports are currently being countersigned. The budget to actual comparisons are reviewed twice a year by the Finance Committee (1st and 3rd quarter) and twice a year by the Board (2nd and 4th quarter). The Director of Business Services provides financial updates to the Board of Education on a regular basis. The Director of Business Services plans on reviewing employee contracts to ensure the correct rate is being paid for each employee. District is willing to accept the risk.

View Audit 10487

Finding 8008 (2023-001)

Significant Deficiency 2023

College of St Scholastica INC

MN

Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties

Student Financial Aid Cluster – Assistance Listing No.: Various Recommendation: We recommend that the College review the updated GLBA requirements and ensure their WISP includes all required elements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. ...

Student Financial Aid Cluster – Assistance Listing No.: Various Recommendation: We recommend that the College review the updated GLBA requirements and ensure their WISP includes all required elements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: the College’s WISP will be revised to address GLBA required elements. Name of the contact person responsible for corrective action: Ben Deneen, Chief Information Officer Planned completion date for corrective action plan: January 31, 2024

View Audit 10482

Finding 8007 (2023-001)

Material Weakness 2023

Lower Platte South Natural Resources District

NE

Reporting Internal Control / Segregation of Duties

The District will rely on its system of oversight provided by the board of directors in reviewing the financial statements, including note disclosures and the schedule of expenditures of federal awards, to mitigate this inherent material weakness in its internal control system.

View Audit 10479

Finding 7988 (2023-001)

None 2023

Northern Kentucky University

KY

Reporting Internal Control / Segregation of Duties

The University intended to adhere to U.S. Department of Education regulations for the HEERF federal funds. A different report was inadvertently posted on the website. The issue has been corrected as of September 1, 2023 and the September 30, 2022 quarterly report has been properly posted to our webs...

The University intended to adhere to U.S. Department of Education regulations for the HEERF federal funds. A different report was inadvertently posted on the website. The issue has been corrected as of September 1, 2023 and the September 30, 2022 quarterly report has been properly posted to our website. Leah Stewart, Assistant Vice President, Enrollment Management.

View Audit 10446

Finding 7954 (2023-001)

Significant Deficiency 2023

Hampshire College

MA

Student Financial Aid Subrecipient Monitoring Significant Deficiency

U.S. Department of Education 2023-001 Student Financial Assistance Cluster – Assistance Listing Number: 84.007, 84.003, 84.038, 84.063, 84.268, 93.364 Recommendation: We recommend the College designate an individual to oversee the information security function and work to update the College’s writte...

U.S. Department of Education 2023-001 Student Financial Assistance Cluster – Assistance Listing Number: 84.007, 84.003, 84.038, 84.063, 84.268, 93.364 Recommendation: We recommend the College designate an individual to oversee the information security function and work to update the College’s written security program to ensure compliance with all standards. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College recognized the need to improve their security program and data governance, and this was a catalyst in their decision to outsource the management of their Information Technology functional area. On July 15, 2023, The College engaged Ellucian as its Information Technology partner. Ellucian will be working, along with management, to develop a security program for the College. The College will be establishing appropriate data governance and security protocols and controls as part of the overall security program. The College anticipates having a security program written, approved, and employed by June 30, 2024. Name(s) of the contact person(s) responsible for corrective action: Tana Boone, Vice President of Finance and Administration Planned completion date for corrective action plan: June 2024

View Audit 10363

Finding 7952 (2023-001)

None 2023

Village of Algonquin

IL

Reporting Internal Control / Segregation of Duties

RECOMMENDATION: IT IS RECOMMENDED THAT THE VILLAGE INCREASE CONTROLS OVER REPORTING. CORRECTIVE ACTION: IN ORDER TO ENSURE THAT ALL REPORTING REQUIREMENTS ARE BEING MET IN A TIMELY FASHION, ALL GRANT AGREEMENTS WILL BE FORWARDED TO THE FINANCE DEPARTMENT TO REVIEW. THE DEPUTY CHIEF FINANCIAL OFFICER...

RECOMMENDATION: IT IS RECOMMENDED THAT THE VILLAGE INCREASE CONTROLS OVER REPORTING. CORRECTIVE ACTION: IN ORDER TO ENSURE THAT ALL REPORTING REQUIREMENTS ARE BEING MET IN A TIMELY FASHION, ALL GRANT AGREEMENTS WILL BE FORWARDED TO THE FINANCE DEPARTMENT TO REVIEW. THE DEPUTY CHIEF FINANCIAL OFFICER WILL REVIEW THE AGREEMENT FOR ANY AND ALL REPORTING REQUIREMENTS. THESE REQUIREMENTS WILL THEN BE TRACKED AND FOLLOWED UP ON WITH THE RESPONSIBLE DEPARTMENT THROUGHOUT THE YEAR, AS DEADLINES APPROACH. PERSON RESPONSIBLE FOR CORRECTIVE ACTION: DEPUTY CHIEF FINANCIAL OFFICER. ANTICIPATED COMPLETION DATE FOR CORRECTIVE ACTION: THE CORRECTIVE ACTION WILL BE FULLY IMPLEMENTED BY THE END OF FISCAL YEAR 2024.

View Audit 10362

Corrective Action Plans

Filters