Corrective Action Plans

Finding 384877 (2023-018)

Material Weakness 2023

State of Vermont

VT

Subrecipient Monitoring Material Weakness Reporting § 200.303

To address the accuracy and timeliness of our entries into the FFATA system, we will use the USASPENDING.GOV website to assist us in reconciling what has been entered into the FFATA system. This will allow us to ensure that our grant ledgers agree with what is entered into FFATA. In March 2023 we s...

To address the accuracy and timeliness of our entries into the FFATA system, we will use the USASPENDING.GOV website to assist us in reconciling what has been entered into the FFATA system. This will allow us to ensure that our grant ledgers agree with what is entered into FFATA. In March 2023 we started reconciliations and plan to continue reconciling a couple times each year. The work will be done by the Deputy CFO or position assigned by the Deputy CFO. We will also implement a process that will have all the steps necessary for a grant award or an amendment to ensure it is posted properly within our internal files and the external systems. This will ensure that new awards and amendments get routed and entered in the FFATA system timely. We will look into the Batch upload process to allow for data to be entered into the system easier. Position Responsible for Implementation of Corrective Action Name: Sean Cousino Position: Deputy CFO Email: sean.couisno@vermont.gov Phone Number: 802 595-3693 Date of Implementation of Corrective Action: 5/01/2024

View Audit 297960

Finding 384875 (2023-016)

Significant Deficiency 2023

State of Vermont

VT

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

To address the accuracy and timeliness of our entries into the FFATA system, we will use the USASPENDING.GOV website to assist us in reconciling what has been entered into the FFATA system. This will allow us to ensure that our grant ledgers agree with what is entered into FFATA. In March 2023 we s...

To address the accuracy and timeliness of our entries into the FFATA system, we will use the USASPENDING.GOV website to assist us in reconciling what has been entered into the FFATA system. This will allow us to ensure that our grant ledgers agree with what is entered into FFATA. In March 2023 we started reconciliations and plan to continue reconciling a couple times each year. The work will be done by the Deputy CFO or position assigned by the Deputy CFO. We will also implement a process that will have all the steps necessary for a grant award or an amendment to ensure it is posted properly within our internal files and the external systems. This will ensure that new awards and amendments get routed and entered in the FFATA system timely. We will look into the Batch upload process to allow for data to be entered into the system easier. Position Responsible for Implementation of Corrective Action Name: Sean Cousino Position: Deputy CFO Email: sean.couisno@vermont.gov Phone Number: 802 595-3693 Date of Implementation of Corrective Action: 5/01/2024

View Audit 297960

Finding 384850 (2023-005)

Material Weakness 2023

State of Vermont

VT

Internal Control / Segregation of Duties Material Weakness Reporting § 200.303

The Department is currently undergoing a division and business unit wide analysis of our internal controls and procedures. As part of that effort, the Department will review internal controls and update as necessary to ensure that all required reports are filed timely and accurately and that report...

The Department is currently undergoing a division and business unit wide analysis of our internal controls and procedures. As part of that effort, the Department will review internal controls and update as necessary to ensure that all required reports are filed timely and accurately and that reports are reviewed and approved by authorized State officials prior to submission. Cameron Wood, UI Director, Cameron.Wood@vermont.gov Scheduled Completion Date of Corrective Action Plan: August 31, 2024

View Audit 297960

Finding 384836 (2023-003)

Significant Deficiency 2023

State of Vermont

VT

Subrecipient Monitoring Reporting School Nutrition Programs § 200.303

To address the accuracy and timeliness of our entries into the FFATA system, we will use the USASPENDING.GOV website to assist us in reconciling what has been entered into the FFATA system. This will allow us to ensure that our grant ledgers agree with what is entered into FFATA. In March 2023 we s...

To address the accuracy and timeliness of our entries into the FFATA system, we will use the USASPENDING.GOV website to assist us in reconciling what has been entered into the FFATA system. This will allow us to ensure that our grant ledgers agree with what is entered into FFATA. In March 2023 we started reconciliations and plan to continue reconciling a couple times each year. The work will be done by the Deputy CFO or position assigned by the Deputy CFO. We will also implement a process that will have all the steps necessary for a grant award or an amendment to ensure it is posted properly within our internal files and the external systems. This will ensure that new awards and amendments get routed and entered in the FFATA system timely. We will look into the Batch upload process to allow for data to be entered into the system easier. Name: Sean Cousino Position: Deputy CFO Email: sean.couisno@vermont.gov Phone Number: 802 595-3693 Date of Implementation of Corrective Action: 5/01/2024

View Audit 297960

Finding 384831 (2023-002)

Significant Deficiency 2023

Williamsburg Area Improved Dwellings, Inc.

PA

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

WAID management will consider documenting its policies and procedures in the event duties need to be transitioned.

View Audit 297957

Finding 384830 (2023-001)

Significant Deficiency 2023

Williamsburg Area Improved Dwellings, Inc.

PA

Internal Control / Segregation of Duties

Compensating controls are believed to be in place to effectively mitigate risks involved with cash disbursements. WAID will also consider compensating controls to effectively mitigate the risks surrounding cash receipts and cash management. These controls will include: • The review and reconcili...

Compensating controls are believed to be in place to effectively mitigate risks involved with cash disbursements. WAID will also consider compensating controls to effectively mitigate the risks surrounding cash receipts and cash management. These controls will include: • The review and reconciliation of monthly cash receipts to the bank statements by a member of the Board.

View Audit 297957

Finding 384827 (2023-001)

Significant Deficiency 2023

Darlington Community School District

WI

Internal Control / Segregation of Duties

Finding #2023-001 - Segregation of Duties (Prior Year Finding #2022-001) Condition: The available office staff precludes a proper segregation of duties in the control areas reviewed. Effect: Because of the lack of segregation of duties, errors or irregularities could occur and not be detected on a...

Finding #2023-001 - Segregation of Duties (Prior Year Finding #2022-001) Condition: The available office staff precludes a proper segregation of duties in the control areas reviewed. Effect: Because of the lack of segregation of duties, errors or irregularities could occur and not be detected on a timely basis. Cause: Controls Over Accounts Payable/Disbursements 1. Person processing accounts payable is not always separate from those who print the checks. Controls Over Payroll 1. Person preparing the payroll is not independent of other personnel duties such as custody of the checks and reconciling the bank statements. Criteria: Internal controls should be in place that provide adequate segregation of duties. Recommendation: Procedures should be implemented segregating duties among different employees. Management should continue to maintain a working knowledge of matters relating to the distiict's operations. Response: We agree with this finding but due to the size of our District and financial constraints we do not believe it is cost effective to increase the office staff in an attempt to bring about a more effective segregation of duties. The Principal at the High School or Elementary/Middle School approves monthly accounts payable checks and the Depaiiment Head or P1incipal approves payroll timesheets prior to processing payroll. The Principals and Department Heads will continue to monitor transactions of the District.

View Audit 297952

Finding 384819 (2023-001)

Material Weakness 2023

Nh Community Behavioral Health Association

NH

Internal Control / Segregation of Duties

Management’s Response: The initial grant agreement totaled $500,000. With the success of the program, the grant agreement was modified increasing the total to beyond the $750,000 threshold requiring a Single Audit. The Administrator of the grant was unfamiliar with the Single Audit requirement hav...

Management’s Response: The initial grant agreement totaled $500,000. With the success of the program, the grant agreement was modified increasing the total to beyond the $750,000 threshold requiring a Single Audit. The Administrator of the grant was unfamiliar with the Single Audit requirement having not previously managed Federal funds of this amount. Upon questioning from the Organization’s Accountant, the Administrator inquired with and was directed by the Department of Education that a Single Audit was required due to the total funds received during FY2023 under this grant exceeding $750,000. Future agreements will be reviewed by the Administrator to identify specific accounting requirements surrounding federal funding. Referral to the Organization’s Accountant for review of such agreements will be done if appropriate.

View Audit 297935

Finding 384816 (2023-004)

Material Weakness 2023

Tell City-Troy Township School Corporation

IN

Equipment & Real Property Management Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.303 § 200.313

FINDING 2023-004 Finding Subject: COVID-19 – Education Stabilization Fund – Equipment and Real Property Management Summary of Finding: Equipment purchased with ESF grant awards, although accounted for in the capital asset listing, were not properly identified with the source of the funding, who hold...

FINDING 2023-004 Finding Subject: COVID-19 – Education Stabilization Fund – Equipment and Real Property Management Summary of Finding: Equipment purchased with ESF grant awards, although accounted for in the capital asset listing, were not properly identified with the source of the funding, who holds title, percentage of federal participation in the project costs, etc. Contact Person Responsible for Corrective Action: Debra Elder, Treasurer and John Scioldo, Superintendent Contact Phone Number and Email Address: 812-547-3300; debbie.elder@tellcity.k12.in.us and john.scioldo@tellcity.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: We will reach out to AdTec, the company the school corporation works with on the updating of the capital asset records, to request that they add the missing information to the capital asset listing for said purchased equipment as described in greater detail in the audit finding. It is our goal to have this completed by the end of the July 2023 – June 2025 audit cycle. Anticipated Completion Date: No later than June 30, 2025

View Audit 297931

Finding 384815 (2023-003)

Material Weakness 2023

Tell City-Troy Township School Corporation

IN

School Nutrition Programs Internal Control / Segregation of Duties Eligibility § 200.303

FINDING 2023-003 Finding Subject: Child Nutrition Cluster – Special Tests and Provision – Verification of Free and Reduced Price Applications (NSLP) Summary of Finding: The finding was isolated to school year 2023 in which one employee is to determine the number of applications to be verified, selec...

FINDING 2023-003 Finding Subject: Child Nutrition Cluster – Special Tests and Provision – Verification of Free and Reduced Price Applications (NSLP) Summary of Finding: The finding was isolated to school year 2023 in which one employee is to determine the number of applications to be verified, select the required applications and perform verifications of eligibility, with a second employee reviewing the verifications. Contact Person Responsible for Corrective Action: Kathy VanHoosier, ECA Manager Contact Phone Number and Email Address: 812-547-3300; kathy.vanhoosier@tellcity.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The process of selecting and performing verifications of eligibility with a second employee reviewing the verifications was refined and fully implemented for school year 2023/2024. A change in personnel since the 2022/2023 improved this process, and sign-offs were done and initialed by both the initial reviewer (the Central Office manager) as well as the final reviewer (the ECA Manager) on the 2023/24 applications. It is the intent to continue with this improved internal control process going forward. Anticipated Completion Date: Already Done in Fall 2023

View Audit 297931

Finding 384799 (2023-002)

Significant Deficiency 2023

Newport News Redevelopment and Housing Authority

VA

HUD Housing Programs Eligibility Significant Deficiency

2023-002 Section 8 Project-Based Cluster – Assistance Listing No. 14.249/14.182 Recommendation: We recommend the Authority reinforce the individuals completing eligibility determinations with additional training and supervision as well as re-emphasize the controls and procedures that should be follo...

2023-002 Section 8 Project-Based Cluster – Assistance Listing No. 14.249/14.182 Recommendation: We recommend the Authority reinforce the individuals completing eligibility determinations with additional training and supervision as well as re-emphasize the controls and procedures that should be followed when completing the determinations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Director of Housing will ensure property management staff is properly trained and supervised to ensure eligibility determinations are completed correctly. Name(s) of the contact person(s) responsible for corrective action: Director of Housing Planned completion date for corrective action plan: June 30, 2024

View Audit 297906

Finding 384790 (2023-006)

Significant Deficiency 2023

Newport News Redevelopment and Housing Authority

VA

HUD Housing Programs Internal Control / Segregation of Duties Reporting

2023-006 Housing Voucher Cluster – Assistance Listing No. 14.871/14.879/14.EHV Recommendation: We recommend the Authority review their PIC upload process to ensure that all certifications are properly uploaded. Explanation of disagreement with audit finding: There is no disagreement with the audit f...

2023-006 Housing Voucher Cluster – Assistance Listing No. 14.871/14.879/14.EHV Recommendation: We recommend the Authority review their PIC upload process to ensure that all certifications are properly uploaded. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Public and Assisted Housing Compliance Officer will ensure the PIC upload process is done properly. Name(s) of the contact person(s) responsible for corrective action: Director of Housing Planned completion date for corrective action plan: June 30, 2024

View Audit 297906

Finding 384789 (2023-005)

Material Weakness 2023

Newport News Redevelopment and Housing Authority

VA

Questioned Costs HUD Housing Programs Material Weakness

2023-005 Housing Voucher Cluster – Assistance Listing No. 14.871/14.879/14.EHV Recommendation: We recommend the Authority review their reasonable rent determination process to ensure that it is performed before the rent is set to go into effect. Explanation of disagreement with audit finding: There ...

2023-005 Housing Voucher Cluster – Assistance Listing No. 14.871/14.879/14.EHV Recommendation: We recommend the Authority review their reasonable rent determination process to ensure that it is performed before the rent is set to go into effect. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Director of Housing will ensure staff perform the rent reasonableness determination prior to the effective date. Name(s) of the contact person(s) responsible for corrective action: Director of Housing Planned completion date for corrective action plan: June 30, 2024

View Audit 297906 Questioned Costs: $1

Finding 384788 (2023-004)

Material Weakness 2023

Newport News Redevelopment and Housing Authority

VA

Questioned Costs HUD Housing Programs Material Weakness

2023-004 Housing Voucher Cluster – Assistance Listing No. 14.871/14.879/14.EHV Recommendation: We recommend the Authority review their inspection process to ensure that they are performed timely and that all documentation is maintained within Yardi. We recommend the Authority review their process fo...

2023-004 Housing Voucher Cluster – Assistance Listing No. 14.871/14.879/14.EHV Recommendation: We recommend the Authority review their inspection process to ensure that they are performed timely and that all documentation is maintained within Yardi. We recommend the Authority review their process for abatement/enforcing family obligations to ensure timely correction and enforcement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Director of Housing will ensure the inspection process in performed timely and the documentation is maintained within the Yardi software program. Processes will be reviewed and updated to ensure timely correction and enforcement. Name(s) of the contact person(s) responsible for corrective action: Director of Housing Planned completion date for corrective action plan: June 30, 2024

View Audit 297906 Questioned Costs: $1

Finding 384787 (2023-003)

Material Weakness 2023

Newport News Redevelopment and Housing Authority

VA

Questioned Costs HUD Housing Programs Eligibility

2023-003 Housing Voucher Cluster – Assistance Listing No. 14.871/14.879/14.EHV Recommendation: We recommend the Authority review their recertification process to ensure that all Eligibility requirements are met and all necessary documentation is maintained. We recommend the Authority review their pr...

2023-003 Housing Voucher Cluster – Assistance Listing No. 14.871/14.879/14.EHV Recommendation: We recommend the Authority review their recertification process to ensure that all Eligibility requirements are met and all necessary documentation is maintained. We recommend the Authority review their processes to ensure that the HAP calculated on the HUD-50058 is the amount paid to the landlords. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Director of Housing will ensure staff is properly trained to ensure the recertification process is completed correctly. Name(s) of the contact person(s) responsible for corrective action: Director of Housing Planned completion date for corrective action plan: June 30, 2024

View Audit 297906 Questioned Costs: $1

Finding 384786 (2023-001)

Significant Deficiency 2023

Newport News Redevelopment and Housing Authority

VA

HUD Housing Programs Eligibility Significant Deficiency

2023-001 Low-Rent Public Housing – Assistance Listing No. 14.850 Recommendation: We recommend the Authority reinforce the individuals completing eligibility determinations with additional training and supervision as well as re-emphasize the controls and procedures that should be followed when comple...

2023-001 Low-Rent Public Housing – Assistance Listing No. 14.850 Recommendation: We recommend the Authority reinforce the individuals completing eligibility determinations with additional training and supervision as well as re-emphasize the controls and procedures that should be followed when completing the determinations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Director of Housing will ensure property management staff is properly trained and supervised to ensure eligibility determinations are completed correctly. Name(s) of the contact person(s) responsible for corrective action: Director of Housing Planned completion date for corrective action plan: June 30, 2024

View Audit 297906

Finding 384779 (2023-003)

Significant Deficiency 2023

Camino Real Regional Utility Authority

NM

Cash Management Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.302 § 200.305 § 200.318

Management Response and Corrective Action Plan CRRUA has not previously required a single audit under Uniform Guidance, CRRUA will work with DAC Grant and Accounting team, who assist in oversight per contract agreement, to develop written procedures and policies per Uniform Guidance requirements. I...

Management Response and Corrective Action Plan CRRUA has not previously required a single audit under Uniform Guidance, CRRUA will work with DAC Grant and Accounting team, who assist in oversight per contract agreement, to develop written procedures and policies per Uniform Guidance requirements. In addition, CRRUA will enlist external assistance for additional review and recommendations regarding the drafted policies and procedures. Finding resolved timeline: Implemented by June 30, 2024. In the next 3 months CRRUA will implement policies and procedures required to conform with Uniform Guidance. Designation of employee position responsible for meeting this deadline: Juan Carlos Crosby, (Interim) Executive Director and Mary DeAvila, Office Manager

View Audit 297890

Finding 384775 (2023-002)

Material Weakness 2023

Camino Real Regional Utility Authority

NM

Reporting Internal Control / Segregation of Duties

Management Response and Corrective Action Plan CRRUA had an oversight issue with identifying the federal components of the state grants/loans. CRRUA will implement recommendations and all grants with federal funding will be identified with Assistance Listing #. In addition, CRRUA will confirm with ...

Management Response and Corrective Action Plan CRRUA had an oversight issue with identifying the federal components of the state grants/loans. CRRUA will implement recommendations and all grants with federal funding will be identified with Assistance Listing #. In addition, CRRUA will confirm with Grant and Loan agencies during the agreement process to determine if federal funding is involved, so that CRRUA follows Uniform Guidance Requirements for Federal Awards. Prior to signing a grant or loan, the (Interim) Executive Director will identify the type of grant and loan so that appropriate reporting measure is in place for federally funded grants and loans. Finding resolved timeline: Immediately for current grants and loans and with a process in place for federal identification of future grants and loans. Designation of employee position responsible for meeting this deadline: Juan Carlos Crosby, (Interim) Executive Director

View Audit 297890

Finding 384770 (2023-002)

Significant Deficiency 2023

Legacy Medical Care Inc.

IL

Significant Deficiency Internal Control / Segregation of Duties

Action taken in response to finding: • LMC staff will institute a monthly review of ten self-pay encounters and will provide training to staff as needed.

View Audit 297887

Finding 384759 (2023-001)

Significant Deficiency 2023

Milwaukee School of Engineering

WI

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Condition: The University did not have documented controls in place, reviewing that the comprehensive information security program was in compliance with the Safeguards Rule and was prepared and in place by June 9, 2023 Corrective Action Planned:The University will reevaluate procedures to ensure t...

Condition: The University did not have documented controls in place, reviewing that the comprehensive information security program was in compliance with the Safeguards Rule and was prepared and in place by June 9, 2023 Corrective Action Planned:The University will reevaluate procedures to ensure that all reports required under Uniform Guidance are reviewed, approved, documented, and retained in a timely manner. Name(s) of Contact Person(s) Responsible for Corrective Action: Richard Thomas, Senior Director of IT Informational Technology, and Paul Matson, CFO & VP of Finance

View Audit 297875

Finding 384733 (2023-005)

Material Weakness 2023

Lake County School District #7

OR

Cash Management Material Weakness School Nutrition Programs

a. Material Weakness - Paid Lunch Equity (NSLP) The District did not calculate its average paid lunch pricing requirement for the fiscal year ended June 30, 2023. b. LCSD7 Plan of Action - New staff hired in July of 2023 has received training from Oregon Department of Education on the calculation pr...

a. Material Weakness - Paid Lunch Equity (NSLP) The District did not calculate its average paid lunch pricing requirement for the fiscal year ended June 30, 2023. b. LCSD7 Plan of Action - New staff hired in July of 2023 has received training from Oregon Department of Education on the calculation process for paid lunch pricing. c. The Business Manager along with the Elementary Principal will ensure this process is complete in June 2024.

View Audit 297873

Finding 384730 (2023-004)

Material Weakness 2023

Lake County School District #7

OR

School Nutrition Programs Eligibility Material Weakness

a. Material Weakness-Verification of Free and Reduced Price Applications The District did not select or verify a sample of applications that it approved for free and reduced price meals during 2022-2023. b. LCSD7 Plan of Action - New staff hired in July of 2023 has received training from Oregon Depa...

a. Material Weakness-Verification of Free and Reduced Price Applications The District did not select or verify a sample of applications that it approved for free and reduced price meals during 2022-2023. b. LCSD7 Plan of Action - New staff hired in July of 2023 has received training from Oregon Department of Education on the verification of application process. In January the District received a waiver and now can offer every student free meals. c. The Business Manager along with the Elementary Principal will ensure this process is complete in June 2024.

View Audit 297873

Finding 384729 (2023-004)

Significant Deficiency 2023

Puerto Rico Public Housing Administration

PR

Subrecipient Monitoring Internal Control / Segregation of Duties

PRPHA has a provider with vast experience in this program and is currently serving other government authorities in the mainland that are entitled with this program. We have assured that they are following the regulations that are set forth by the Treasury Department. However, because of the shor...

PRPHA has a provider with vast experience in this program and is currently serving other government authorities in the mainland that are entitled with this program. We have assured that they are following the regulations that are set forth by the Treasury Department. However, because of the short period of time that we have had this program in Puerto Rico we have had to adapt the practices that have been adopted in the other agencies as the formal procedures as a start up implementation. We are establishing more procedures as the program evolves in the island. This is an on going action plan.

View Audit 297868

Finding 384721 (2023-002)

Significant Deficiency 2023

Indian Springs School District 109

IL

Internal Control / Segregation of Duties Cash Management Reporting

Corrective Action Plan Finding No: 2023-002 Condition: During our audit testing we noted that the District Cashier prepares and submits monthly reimbursement claims to ISBE and that these submissions are not reviewed or approved by anyone else. No formal documentation of the review. Plan: Th...

Corrective Action Plan Finding No: 2023-002 Condition: During our audit testing we noted that the District Cashier prepares and submits monthly reimbursement claims to ISBE and that these submissions are not reviewed or approved by anyone else. No formal documentation of the review. Plan: The District will implement a process in which the Business Manager will review and approve monthly reimbursement claim submissions prior to them being submitted. Anticipated Date of Completion: June 30, 2024 Name of Contact Person: Ryan Leonard, Business Manager/CSBO (708) 496-8700 x 5004

View Audit 297860

Finding 384713 (2023-002)

Material Weakness 2023

Harrisburg Area Community College

PA

Cash Management Material Weakness Reporting

Friday, March 15, 2024 Harrisburg Area Community College respectfully submits the following corrective action plan for the year ended June 30, 2023. The findings from the June 30, 2023 audit report dated March 15, 2024 schedule of findings and questioned cost are discussed below. The findings are ...

Friday, March 15, 2024 Harrisburg Area Community College respectfully submits the following corrective action plan for the year ended June 30, 2023. The findings from the June 30, 2023 audit report dated March 15, 2024 schedule of findings and questioned cost are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Agency: (Federal Agency per Finding) U.S. Department of Education Audit Period: July 1, 2022 – June 30, 2023 Name and Address of independent public accounting firm: Smith Elliott Kearns & Company, LLC, Certified Public Accountants & Consultants 804 Wayne Avenue Chambersburg, Pennsylvania Finding Type: (per Finding) Federal Awards: Material Weakness in internal Controls over Compliance and NonCompliance Internal Control Type: (please choose the type per the finding) o Material Weakness(es) o Significant Deficiencies Audit Finding No.: 2023-002 Federal Program: (per Finding) Student Financial Aid Cluster Compliance Requirement: (per Finding) Reporting Audit Finding Title/Statement of Condition: (copy from audit findings documentation) Institutions are required to report the website (URL) to the Department of Education that explains where students can obtain information concerning the outside organization that is processing refunds for the institution. This is published in the cash management contracts database. The URL noted above was not reported to the Department of Education for publication in the cash management contracts database. Auditor Recommendation: (copy from audit findings documentation) We recommend that the College ensure the URL is reported to the Department of Education for publication in the Cash Management contracts database. Additionally, we recommend the College review reporting requirements and processes to ensure any new requirements are addressed in a timely fashion. Specific steps to be taken to correct the situation [including a timetable for performance of the CAP] or reason why corrective action is not necessary (including disagreement with the finding). On February 15, 2024 HACC filed its contract URL with the Department of Education per 34 CFR 668.164(e)(2)(viii). HACC will ensure that we review our reporting requirements and processes annually to ensure that any new requirements are addressed in a timely fashion. HACC has subscribed to any 34 CFR updates to be made aware of any new requirements, which will allow us to update our policies, procedures and task lists to ensure compliance going forward. Anticipated Completion Date: 3/15/2024 Name(s) and Title(s) of contact person(s) responsible for correction action: Dawn K Mull Director, Finance and Assistant Controller

View Audit 297844

Corrective Action Plans

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