Corrective Action Plans

Finding 194999 (2022-001)

Material Weakness 2022

SD

Allowable Costs / Cost Principles Cash Management Material Weakness § 200.303

Finding: 2022-001 Federal Agency Name: Department of Health and Human Services Program Name: National Bioterrorism Hospital Preparedness Program Federal Financial Assistance Listing #93.889 Compliance Requirement: Activities Allowed and Allowable Costs, Period of Performance, Cash Management and Rep...

Finding: 2022-001 Federal Agency Name: Department of Health and Human Services Program Name: National Bioterrorism Hospital Preparedness Program Federal Financial Assistance Listing #93.889 Compliance Requirement: Activities Allowed and Allowable Costs, Period of Performance, Cash Management and Reporting Finding Summary: No independent secondary level of review or approval is performed relating to compliance. One employee is involved in preparing, reviewing and approving information. Additionally, Internal control procedures documented within Coalition?s Grant Management Policy have not been updated since departure of the Grant Management Director. Responsible Individuals: Greg Santa Maria, Executive Director Corrective Action Plan: The SDHCC has updated its invoicing process to include an internal review of all invoices prior to submission for reimbursement by the state. Per the new process, the executive director reviews, prepares and completes the initial invoicing process. Once complete, the invoice is forwarded to the SDHCC treasurer for final review and approval prior to final submission to SD DOH. The review process is formally documented by treasurer signature on face document prior to submission to DOH. Grant management policy is currently in revision. Anticipated Completion Date: For Invoicing Process, practice was changed to reflect final review by SDHCC treasurer on January 10, 2023, beginning with BP4 Invoice number 227. Projected Grant Management policy revision first draft to Board is Friday April 7, 2023.

View Audit 178651

Finding 194994 (2022-001)

Significant Deficiency 2022

Slam Florida, INC

FL

Internal Control / Segregation of Duties Procurement, Suspension & Debarment

SLAM Florida, Inc. March 23, 2023 HLB Gravier, LLP 396 Alhambra Circle, Suite 900 Coral Gables, Florida 33134 RE: MANAGEMENT?S RESPONSE TO AUDITOR?S RECOMMENDATION The following is management?s response to your recommendations: ML-2022-01 Purchase Orders Recommendation We recommend that the Organiz...

SLAM Florida, Inc. March 23, 2023 HLB Gravier, LLP 396 Alhambra Circle, Suite 900 Coral Gables, Florida 33134 RE: MANAGEMENT?S RESPONSE TO AUDITOR?S RECOMMENDATION The following is management?s response to your recommendations: ML-2022-01 Purchase Orders Recommendation We recommend that the Organization adhere to the purchase order policy and provide additional training and oversight as necessary. Management Response A grant funds procedure manual and a helps website were created to assist the schools in adhering to policies and procedures. Staff training was provided to all the schools, and the documentation and videos are available to all of them as well through the helps website. Sincerely, Ana M. Martinez Authorized Signer SLAM Florida, Inc.

View Audit 178473

Finding 194993 (2022-001)

Significant Deficiency 2022

Somerset Academy, Inc.

FL

Internal Control / Segregation of Duties Procurement, Suspension & Debarment

Somerset Academy, Inc. March 21, 2023 HLB Gravier, LLP 396 Alhambra Circle, Suite 900 Coral Gables, Florida 33134 RE: MANAGEMENT?S RESPONSE TO AUDITOR?S RECOMMENDATION The following is management?s response to your recommendations: ML-2022-01 Purchase Orders Recommendation We recommend that the Org...

Somerset Academy, Inc. March 21, 2023 HLB Gravier, LLP 396 Alhambra Circle, Suite 900 Coral Gables, Florida 33134 RE: MANAGEMENT?S RESPONSE TO AUDITOR?S RECOMMENDATION The following is management?s response to your recommendations: ML-2022-01 Purchase Orders Recommendation We recommend that the Organization adhere to the purchase order policy and provide additional training and oversight as necessary. Management Response A grant funds procedure manual and a helps website were created to assist the schools in adhering to policies and procedures. Staff training was provided to all the schools, and the documentation and videos are available to all of them as well through the helps website. Sincerely, Ana M. Martinez Authorized Signer Somerset Academy, Inc.

View Audit 178572

Finding 194991 (2022-004)

Material Weakness 2022

Southwestern Consolidated School District of Shelby County

IN

Equipment & Real Property Management Internal Control / Segregation of Duties Reporting § 200.302 § 200.303 § 200.328

FINDING 2022-004 Subject: COVID-19 ? Education Stabilization Fund ? Reporting, Equipment and Real Property Management Federal Agency: Department of Education Federal Program: COVID-19 ? Education Stabilization Fund Assistance Listing Number: 84.425D Federal Award Numbers and Years (or Other Identi...

FINDING 2022-004 Subject: COVID-19 ? Education Stabilization Fund ? Reporting, Equipment and Real Property Management Federal Agency: Department of Education Federal Program: COVID-19 ? Education Stabilization Fund Assistance Listing Number: 84.425D Federal Award Numbers and Years (or Other Identifying Numbers): S425D200013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting, Equipment and Real Property Management Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Reporting and Equipment and Real Property Management compliance requirements. Context: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Reporting compliance requirements. Reporting The School Corporation was required to submit two Annual Data Reports to the Indiana Department of Education (IDOE) to meet federal reporting requirements for ESSER grant awards. The first report was for the period of March 13, 2020 to September 30, 2020 and was due by January 21, 2021. The second report was for the period of October 1, 2020 to June 30, 2021 and was due by May 13, 2022. For both reports that were submitted, there was segregation of duties between the preparation of the report and the review and submission of the report by someone other than the preparer. However, the review was not sufficient to prevent the following error: ? In the second report, the amounts reported as expended did not agree to the underlying expenditure records of the School Corporation for ESSER I and ESSER II awards. Per discussion with the Treasurer, the amount in the report included expenditures through the report due date of May 13, 2022 rather than through the reporting period end date of June 30, 2021. This resulted in an overstatement of expenditures of $83,000 for ESSER I and $184,000 for ESSER II. Equipment and Real Property Management During our testing of equipment and real property management, it was noted that the School Corporation had not conducted a physical inventory during the last two years as required. Views of Responsible Officials and Planned Corrective Actions: We concur with the finding. Description of Corrective Action Plan: For the upcoming year 3 ESSER report that is due by April 7th, the corporation treasure will ensure that the data provided for the completion of this report only includes the correct time period information for July 1, 2021 through June 30, 2022. Southwestern superintendent, Josh Edwards, will verify the correct dates and amounts for the requested time period before submitting the report. Both the treasurer and the superintendent will review the form and sign a printed copy to be kept on file at the administration building. Inventory has in the past only been taken within certain departments. A more complete inventory will be scheduled. Southwestern superintendent, Josh Edwards, and treasurer Bonnie Thopy will research the required criteria to become compliant. Once these parameters have been established they will work within the guidelines to ensure an inventory will be completed before the next audit period. Responsible Party and Timeline for Completion: Treasurer, Bonnie Thopy, and Superintendent, Josh Edwards ? these changes will be implemented for FY2023.

View Audit 178570

Finding 194988 (2022-003)

Material Weakness 2022

Southwestern Consolidated School District of Shelby County

IN

Questioned Costs School Nutrition Programs Cash Management § 200.303

FINDING 2022-003 Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Numbers: 10.553, 10.555 Pass-Through Entity: Indiana Department of Education Compliance Requir...

FINDING 2022-003 Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Numbers: 10.553, 10.555 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the reporting compliance requirement. Context: For all four monthly claims selected for testing, there was no formal evidence of the sponsor claim reimbursement summary being reviewed by someone independent of who prepared the sponsor claim reimbursement summary prior to submission. Additionally, we noted that for one claim in the sample of four, the meal counts were overclaimed for the month. In October 2020, the School Corporation overclaimed breakfast by 43 meals and underclaimed lunch by 11 meals. Views of Responsible Officials and Planned Corrective Actions: We concur with the finding. Description of Corrective Action Plan: Food Service Director, Brisha Dunbar will verify that the numbers she pulls from E-trition match the amounts that she is claiming for reimbursement. FSD completes a daily edit check form and compares totals to the monthly E-trition report. Once the food service director has the monthly forms completed Southwestern ECA treasurer, Amber Mitchell will review and compare totals before the numbers are submitted to the State. She will initial the totals form along with the FSD and these forms will be kept on file in the FSD?s office. Responsible Party and Timeline for Completion: Food Service Director, Brisha Dunbar and ECA Treasurer, Amber Mitchell ? these changes will be implemented effective March 2023.

View Audit 178570 Questioned Costs: $1

Finding 194963 (2022-002)

Material Weakness 2022

Northern Indiana Workforce Board, Inc.

IN

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303

Finding 2022-002: Material Weakness related to Cash Management Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to ref...

Finding 2022-002: Material Weakness related to Cash Management Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to refund the overdrawn funds or apply the funds to allowable costs in the upcoming fiscal year. Management?s Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which has experience with Workforce Boards and related grants. The new Fiscal Agent is working with IN DWD to correct these errors.

View Audit 178568 Questioned Costs: $1

Finding 194960 (2022-003)

None 2022

Mater Academy, Inc.

FL

Eligibility Internal Control / Segregation of Duties

Mater Academy, Inc. March 21, 2023 HLB Gravier, LLP 396 Alhambra Circle, Suite 900 Coral Gables, Florida 33134 RE: MANAGEMENT?S RESPONSE TO AUDITOR?S RECOMMENDATION The following is management?s response to your recommendations: ML-2022-03 Income Verification Recommendation We recommend ...

Mater Academy, Inc. March 21, 2023 HLB Gravier, LLP 396 Alhambra Circle, Suite 900 Coral Gables, Florida 33134 RE: MANAGEMENT?S RESPONSE TO AUDITOR?S RECOMMENDATION The following is management?s response to your recommendations: ML-2022-03 Income Verification Recommendation We recommend that the Organization adhere to the control procedure of changing the lunch status and provide additional training and oversight as necessary. Management Response The Organization has appointed staff to provide additional training to ensure full compliance with the changing eligibility statutes once verification is completed. Proof of status change from the POs system will be required to ensure full compliance. Sincerely, Ana M. Martinez Authorized Signer Mater Academy, Inc. "

View Audit 178566

Finding 194959 (2022-001)

Significant Deficiency 2022

Mater Academy, Inc.

FL

Internal Control / Segregation of Duties Procurement, Suspension & Debarment

Mater Academy, Inc. March 21, 2023 HLB Gravier, LLP 396 Alhambra Circle, Suite 900 Coral Gables, Florida 33134 RE: MANAGEMENT?S RESPONSE TO AUDITOR?S RECOMMENDATION The following is management?s response to your recommendations: ML-2022-01 Purchase Orders Recommendation We recommend that...

Mater Academy, Inc. March 21, 2023 HLB Gravier, LLP 396 Alhambra Circle, Suite 900 Coral Gables, Florida 33134 RE: MANAGEMENT?S RESPONSE TO AUDITOR?S RECOMMENDATION The following is management?s response to your recommendations: ML-2022-01 Purchase Orders Recommendation We recommend that the Organization adhere to the purchase order policy and provide additional training and oversight as necessary. Management Response A grant funds procedure manual and a helps website were created to assist the schools in adhering to policies and procedures. Staff training was provided to all the schools, and the documentation and videos are available to all of them as well through the helps website. Sincerely, Ana M. Martinez Authorized Signer Mater Academy, Inc. "

View Audit 178566

Finding 194958 (2022-001)

None 2022

Jicarilla Apache Housing Authority

NM

Subrecipient Monitoring Material Weakness Reporting

Blue Arrow, Inc. 6565 Americas Parkway, NE Suite 800 Albuquerque, NM 87110> As required by Title 2, US Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), we have provided below our responses ...

Blue Arrow, Inc. 6565 Americas Parkway, NE Suite 800 Albuquerque, NM 87110> As required by Title 2, US Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), we have provided below our responses and corrective action plans addressing the finding noted in the Jicarilla Apache Housing Authority's Single Audit reporting package for the year ending December 31, 2022. Management Response and Corrective Action Plan Finding 2022-001 Reporting and Close Out - Material Weakness in Internal Controls over Compliance Management's Response JAHA's response to the finding is that the US Treasury did not have anything in place for returning the unspent funds in December 2022. The US Treasury sent an email on August 28, 2023 stating that an email will be sent to give us instruction on how to set up an account and transfer back the monies to the US Treasury. JAHA will set up the account with the US Treasury and will transfer the unspent monies back to the US Treasury by October 31, 2023. JAHA will also update the FINAL ERA Report by November 30, 2023 and will revised the 425 Report for the ERA US Treasury funding. Anticipated Completion Date Date of completion will be November 30, 2023 Responsible Party Melanie Manwell - Executive Director Judy Redwine - Finance Manager Respectfully, Melanie Manwell Executive Director

View Audit 178564

Finding 194845 (2022-001)

Significant Deficiency 2022

International Studies Charter High School, Inc.

FL

Internal Control / Segregation of Duties Procurement, Suspension & Debarment

International Studies Charter High School, Inc. March 21, 2023 HLB Gravier, LLP 396 Alhambra Circle, 9th Floor Coral Gables, FL 33134 RE: MANAGEMENT?S RESPONSE TO AUDITOR?S RECOMMENDATION The following is management?s response to your recommendations: ML-2022-01 Purchase Orders Recommendation...

International Studies Charter High School, Inc. March 21, 2023 HLB Gravier, LLP 396 Alhambra Circle, 9th Floor Coral Gables, FL 33134 RE: MANAGEMENT?S RESPONSE TO AUDITOR?S RECOMMENDATION The following is management?s response to your recommendations: ML-2022-01 Purchase Orders Recommendation We recommend that the Organization adhere to the purchase order policy and provide additional training and oversight as necessary. Management Response A grant funds procedure manual and a helps website were created to assist the schools in adhering to policies and procedures. Staff training was provided to all the schools, and the documentation and videos are available to all of the as well through the helps website. Sincerely, Ana M. Martinez Authorized Signer International Studies Charter High School, Inc.

View Audit 178621

Finding 194844 (2022-001)

Significant Deficiency 2022

Sports Leadership and Management Foundation, Inc.

FL

Internal Control / Segregation of Duties Procurement, Suspension & Debarment

Sports Leadership and Management, Inc. March 21, 2023 HLB Gravier, LLP 396 Alhambra Circle, Suite 900 Coral Gables, Florida 33134 RE: MANAGEMENT?S RESPONSE TO AUDITOR?S RECOMMENDATION The following is management?s response to your recommendations: ML-2022-01 Purchase Orders Recommendation...

Sports Leadership and Management, Inc. March 21, 2023 HLB Gravier, LLP 396 Alhambra Circle, Suite 900 Coral Gables, Florida 33134 RE: MANAGEMENT?S RESPONSE TO AUDITOR?S RECOMMENDATION The following is management?s response to your recommendations: ML-2022-01 Purchase Orders Recommendation We recommend that the Organization adhere to the purchase order policy and provide additional training and oversight as necessary. Management Response A grant funds procedure manual and a helps website were created to assist the schools in adhering to policies and procedures. Staff training was provided to all the schools, and the documentation and videos are available to all of them as well through the helps website. Sincerely, Ana M. Martinez Authorized Signer Sports Leadership and Management, Inc. "

View Audit 178620

Finding 194843 (2022-001)

Significant Deficiency 2022

The National Ben Gamla Charter School Foundation, Inc.

FL

Internal Control / Segregation of Duties Procurement, Suspension & Debarment

" The National Ben Gamla Charter School Foundation, Inc. March 21, 2023 HLB Gravier, LLP 396 Alhambra Circle, Suite 900 Coral Gables, Florida 33134 RE: MANAGEMENT?S RESPONSE TO AUDITOR?S RECOMMENDATION The following is management?s response to your recommendati...

" The National Ben Gamla Charter School Foundation, Inc. March 21, 2023 HLB Gravier, LLP 396 Alhambra Circle, Suite 900 Coral Gables, Florida 33134 RE: MANAGEMENT?S RESPONSE TO AUDITOR?S RECOMMENDATION The following is management?s response to your recommendations: ML-2022-01 Purchase Orders Recommendation We recommend that the Organization adhere to the purchase order policy and provide additional training and oversight as necessary. Management Response A grant funds procedure manual and a helps website were created to assist the schools in adhering to policies and procedures. Staff training was provided to all the schools, and the documentation and videos are available to all of them as well through the helps website. Sincerely, Ana M. Martinez Authorized Signer The National Ben Gamla Charter School Foundation, Inc. "

View Audit 178619

Finding 194838 (2022-002)

Material Weakness 2022

Grundy Center Community School District

IA

Internal Control / Segregation of Duties

The District is continually reviewing internal controls and will make changes where appropriate.

View Audit 178617

Finding 194833 (2022-004)

Significant Deficiency 2022

West County Community Services

CA

Cash Management Reporting Matching / Level of Effort / Earmarking § 200.303

Finding Number: 2022-004 Finding: Emergency Rental Assistance Program Reporting. All Emergency Rental Assistance (ERA) grantees must submit monthly and quarterly reports. Monthly reports capture details specific to that month while quarterly reports contain several cumulative fields covering all act...

Finding Number: 2022-004 Finding: Emergency Rental Assistance Program Reporting. All Emergency Rental Assistance (ERA) grantees must submit monthly and quarterly reports. Monthly reports capture details specific to that month while quarterly reports contain several cumulative fields covering all activity from the date of the grant award through the quarter close. These reports provide financial and performance data regarding grantee administration of their ERA projects and capture program design in addition to program status data elements. Quarterly reports are intended to capture standard financial and performance data, as well as detailed information on qualifying direct and indirect expenditures pursuant to the government-wide Federal Funding Accountability and Transparency Act (FFATA) reporting requirements and in accordance with Section 15011 of the Coronavirus Aid, Relief, and Economic Security Act, as amended and interpreted in the U.S. Department of Treasury?s reporting and compliance guidance on Treasury.gov. The reports submitted by the Organization to the Sonoma County Community Development Commission inaccurately reported total expenditures to date due to a formula error. However, monthly expenditures reported and claimed for reimbursement were determined to be accurate. Planned Corrective Actions: The Finance Director will review and check for clerical errors on all claim forms prior to submission to the funder. A spreadsheet will be maintained which will track signoffs that indicate the review was performed. Anticipated Completion Date: Completed. Responsible Contact Person: David France, Director of Finance

View Audit 178615

Finding 194829 (2022-001)

Material Weakness 2022

Miles College

AL

Questioned Costs Student Financial Aid Subrecipient Monitoring

Finding 2022-001 ? U.S. Department of Education (USDE), Title IV Student Financial Aid Programs (significant deficiency): We observed the following condition in connection with our testing of the various U. S. Department of Education, Title IV, Student Financial Assistance Programs: a. The College d...

Finding 2022-001 ? U.S. Department of Education (USDE), Title IV Student Financial Aid Programs (significant deficiency): We observed the following condition in connection with our testing of the various U. S. Department of Education, Title IV, Student Financial Assistance Programs: a. The College did not submit required supporting documentation for five (5) students not meeting Satisfactory Academic progress during fieldwork. The questioned cost is $59,488. b. Two (2) out of 60 students had conflicting award letters and student account statements. Payments from the Business Office did not match the award amounts. The questioned cost is $23,085. c. The College has variances in the following programs which do not reconcile to the general ledger or COD. ? Federal Direct Loans ? Federal Pell ? Federal Work-Study ? Federal SEOG 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. Corrective Action ? (a) The College has developed a standard operating procedure to ensure Satisfactory Academic Progress is performed in compliance with the Department of Education Title IV guidelines before awarding Federal financial assistance to students. (b) The College is in the process of implementing a new ERP system that will make the readability of financial aid award letters and statements on the student's account much easier and archive in system data for better record retrieval.

View Audit 178614 Questioned Costs: $1

Finding 194819 (2022-001)

Material Weakness 2022

East Central Iowa Council of Governments

IA

Internal Control / Segregation of Duties

Due to the limited number of office employees, segregation of duties is very difficult. The Agency will try to segregate duties to the extent possible with current staff and board members.

View Audit 178613

Finding 194812 (2022-004)

Material Weakness 2022

North Iowa Area Council of Governements

IA

Internal Control / Segregation of Duties

2022-004 Segregation of The corrective action plan Myrtle Nelson Unknown Duties over was documented in our response Executive Director Federal Revenues to the auditor?s comment. See (641)423-0491 and Expenses the Schedule of Findings.

View Audit 178612

Finding 179115 (2022-002)

None 2022

Saugus Union School Distict

CA

Subrecipient Monitoring Internal Control / Segregation of Duties Allowable Costs / Cost Principles

While the District improves the automated payroll system and procedures, the District will have hardcopies of time and effort reporting for all employees who are paid out of federal funds. All supervisors of employees who are paid out of federal dollars will affirm that their hours and tasks related...

While the District improves the automated payroll system and procedures, the District will have hardcopies of time and effort reporting for all employees who are paid out of federal funds. All supervisors of employees who are paid out of federal dollars will affirm that their hours and tasks related to federal guidelines are in alignment on a Time and Effort document. This ensures that the supervisor has reviewed time and effort for accuracy and alignment within the federal guidelines and also acknowledges approval. The documents will then be sent to the Director of Categorical and Special Programs for final approval. This person will maintain these documents digitally and in hard copy form and ensure that all supervisors have affirmed their time and effort reporting.

View Audit 176879

Finding 179014 (2022-001)

Significant Deficiency 2022

Catholic Charities of the Diocese of Albany, INC

NY

Internal Control / Segregation of Duties

Staff is no longer employed by the Agency and the current program director was on leave. All controls are in place to our knowledge and functioning as designed.

View Audit 176876

Finding 178568 (2022-001)

Material Weakness 2022

Pennington County Housing and Redevelopment Commission

SD

HUD Housing Programs Subrecipient Monitoring Material Weakness

Section 8 Housing Choice Vouchers AL #14.871 Material Weakness Internal Control Over Compliance Lack of Timely Abatement of Housing Assistance Payments for Failed Inspections 2022-001 Condition: During audit fieldwork and at the time the Comission was preparing the SEMAP Certification, we identifi...

Section 8 Housing Choice Vouchers AL #14.871 Material Weakness Internal Control Over Compliance Lack of Timely Abatement of Housing Assistance Payments for Failed Inspections 2022-001 Condition: During audit fieldwork and at the time the Comission was preparing the SEMAP Certification, we identified that the Commission did not reinspect units with failed inspections within 30 calendar days. In addition, the Commission did not abate Housing Assistance Payments (HAP) timely. Criteria: Re-inspections should be performed by an inspector within 30 calendar days of the initial failed inspection. HAP should be abated in instances where the owner or family failed to correct the HQS deficiencies within the required timeframe Repeat of Prior Year Finding: No Auditor?s Recommendation: The Commission should provide training for the inspector on Housing Quality Standards, the timeframes for correcting cited deficiencies, and logging the information within the compliance software. We recommend the Commission implement a system to ensure re-inspections are scheduled within 30 calendar days following a failed inspection. In addition, we recommend establishing a process for monitoring when HQS deficiencies are not corrected and when the Commission should abate HAP or terminate the HAP contract. Management?s Response: In completing the first SEMAP certification following the start of the COVID-19 pandemic, it was recognized that there was a slight deficiency in the overall compliance requirements concerning Housing Quality Standards (HQS). This deficiency was attributed to the following three factors: 1. There was an increase in the volume of HQS inspections completed during the fiscal year. We were catching up following COVID-19. 2. The sole housing authority?s inspector was inexperienced and untrained. Specifically, he was only hired in February 2021 to complete HQS inspections following the retirement of a long-term employee. 3. The HQS process did not receive the required supervision to maintain compliance. To correct the deficiency with HQS, the Commission addressed the underlying factors which led to the deficiency: 1. A level of normalization has been achieved in units needing HQS inspections following December 2021. 2. The inspector has received formal training from a reputable third-party vendor on the requirements of the HQS process. 3. Supervision of the Section 8 Program has been changed in February 2022, and systems and reports have been put in place to better monitor the program including HQS.

View Audit 176716

Finding 110202 (2022-001)

None 2022

Vanderbilt University

TN

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.516

As a corrective measure, along with additional staff training, Vanderbilt will be implementing a quality control step to ensure that the notifications are properly made. This step will essentially do a sweep of students whose financial aid awards have been finalized (but prior to the actual disburs...

As a corrective measure, along with additional staff training, Vanderbilt will be implementing a quality control step to ensure that the notifications are properly made. This step will essentially do a sweep of students whose financial aid awards have been finalized (but prior to the actual disbursement of funds) but have not yet received the required financial aid notification letter. This process will be executed on a weekly basis. Vanderbilt University expects to have this process in place by November 2022. For follow-up questions and information, please contact Brent Tener, Executive Director of Student Financial Aid and Scholarships at Vanderbilt University.

View Audit 96781

Finding 99544 (2022-002)

Significant Deficiency 2022

Realife Cooperative of Eau Claire

WI

Reporting Internal Control / Segregation of Duties

Housing and Urban Development Realife Cooperative of Eau Claire respectfully submits the following corrective action plan for the year ended August 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: August 31, 2022 The findings from the August 31, 20...

Housing and Urban Development Realife Cooperative of Eau Claire respectfully submits the following corrective action plan for the year ended August 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: August 31, 2022 The findings from the August 31, 2022 schedule of findings and questioned costs and the summary schedule of prior audit findings are discussed below. The findings are numbered consistently with the numbers assigned in the schedules. Summary of audit results does not include findings and is not addressed. Finding 2022-002 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 or 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. Planned Completion Date: Not Applicable.

View Audit 95512

Finding 99543 (2022-001)

Significant Deficiency 2022

Realife Cooperative of Eau Claire

WI

Internal Control / Segregation of Duties

Housing and Urban Development Realife Cooperative of Eau Claire respectfully submits the following corrective action plan for the year ended August 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: August 31, 2022 The findings from the August 31, 20...

Housing and Urban Development Realife Cooperative of Eau Claire respectfully submits the following corrective action plan for the year ended August 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: August 31, 2022 The findings from the August 31, 2022 schedule of findings and questioned costs and the summary schedule of prior audit findings are discussed below. The findings are numbered consistently with the numbers assigned in the schedules. Summary of audit results does not include findings and is not addressed. Finding 2022-001 Recommendation: We recommend that the Cooperative continue to segregate incompatible duties as best it can within the limits of what the Cooperative considers to be cost beneficial. Action Taken: The Cooperative reviews and makes improvements to its internal controls on an ongoing basis and attempts to maximize the segregation of duties in all areas within the limits of the staff available. Planned Completion Date: Not Applicable.

View Audit 95512

Finding 99530 (2022-001)

Significant Deficiency 2022

Immaculata University

PA

Reporting Student Financial Aid Significant Deficiency

Department of Education 2022-001 Student Financial Assistance Cluster ? Federal Assistance Numbers 84.063, 84.268 Recommendation: We recommend the University evaluate its procedures and review policies in overseeing submissions to the NSLDS completed by the third-party servicer. Additionally, we rec...

Department of Education 2022-001 Student Financial Assistance Cluster ? Federal Assistance Numbers 84.063, 84.268 Recommendation: We recommend the University evaluate its procedures and review policies in overseeing submissions to the NSLDS completed by the third-party servicer. Additionally, we recommend the University review its policies and procedures on reporting enrollment and program information to the NSLDS to ensure that all relevant information is being captured and reported timely in accordance with applicable regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Item 1: Student Status did not match (1 student) Internal reports in Argos for review will be created to review student status in comparison with NSC and NSLDS reports and records. Particular attention will be paid to withdrawn students, as in the case of the student with this finding. Reports will be reviewed and documented on a monthly basis. Item 2: Effective Enrollment Dates do not match (3 students) For this finding, of the three students, two were withdrawn and one graduated. In addition to the reports mentioned for Item 1, guidance from Ellucian on Banner system indicates that completely withdrawn students must be assigned for the term an enrollment status code with the 'Withdraw Indicator' check box checked. Staff will be instructed to ensure this is done. For graduating students, the graduation date on the extract to Clearinghouse will be a date that matches the final date of the term. This will also be checked on a monthly basis with internal reports and NSLDS. Item 3: Status change reported outside 60-day requirement (3 students) This was due to a timing error where the data sent to NSC was after their transmission date to NSLDS, causing the update to not be sent for several weeks from NSC to NSLDS. This, in conjunction with the five-week winter break, caused the data to be received at NSLDS beyond the 60-day requirement. Having reviewed the NSLDS website, there is a capability to update an individual student there without waiting for NSC transmission dates if there is a concern with timeliness. Our Registrar has coordinated with NSC to verify all transmission dates and ensure ample time to allow updates to reach NSLDS in a timely manner. Item 4: Enrollment Effective Dates and Program Enrollment Dates did not match at NSLDS (2 students) Of the two students with this finding, one was a graduating student. The actions described for graduating students in Item 2 should also prevent this finding. The other student was updated to less than half time following a course drop. In the case where a student changes time status but remains enrolled, the actual date of the drop should be the enrollment and program enrollment date, not the start of the term. Changes in status that are either close to the beginning of term (before the first transmission to Clearinghouse) or are backdated should be verified at NSLDS once the file from NSC has been accepted. Internal reports to find all students with this situation and additional analysis of the NSC reporting process are planned and will be run on a monthly basis. Item 5: Institution's Enrollment Effective Date, NSLDS Enrollment Effective Date, and Program Enrollment Effective Date did not match (1 student) The one student in this finding Withdrew. In a case with the Ellucian action line, the student did not receive an enrollment status code with the 'Withdraw Indicator' checked. The actions described for Item 2 should also prevent this type of finding. Name(s) of the contact person(s) responsible for corrective action: Avery Turner, Thomas Mazzolla Planned completion date for corrective action plan: June 30, 2023

View Audit 92415

Finding 98117 (2022-003)

Significant Deficiency 2022

Mental Health Center of Boulder County Dba Mental Health Partners

CO

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

Federal Program Name: ? Provider Relief Fund ? ALN 93.498 Recommendation: Our auditors recommended Organization provide HRSA with their revised Lost Revenues calculation as the current eligible lost revenues reported on the PRF Period 3 report appears to be understated. Explanation of disagreemen...

Federal Program Name: ? Provider Relief Fund ? ALN 93.498 Recommendation: Our auditors recommended Organization provide HRSA with their revised Lost Revenues calculation as the current eligible lost revenues reported on the PRF Period 3 report appears to be understated. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Management?s response: Management concurs with the finding. Due to the complexity and lack of clarity on PRF reporting, the period 3 lost revenues calculation was understated. The HRSA portal is closed so Mental Health Partners is not able to provide an updated and current lost revenue report for Period 3. However, the Mental Health Partners has not received and does not anticipate receiving any additional PRF funds, so no future impact is expected or additional corrective action needed. Should additional funds be received, the CFO and Controller will adjust future reporting as needed. Name(s) of the contact person(s) responsible for corrective action: CFO and Controller Planned completion date for corrective action plan: Will implement in fiscal year 2023.

View Audit 91802

Corrective Action Plans

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