Corrective Action Plans

Finding 98112 (2022-002)

Significant Deficiency 2022

Mental Health Center of Boulder County Dba Mental Health Partners

CO

Period of Performance Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.1 § 200.303

Federal Program Name: ? Block Grants for Community Mental Health Services ? ALN 93.243 ? Section 223 Demonstration Programs to Improve Community Mental Health Services ? ALN 93.958 Recommendation: Our auditors recommended the Organization update their method of allocating expenditures to federal a...

Federal Program Name: ? Block Grants for Community Mental Health Services ? ALN 93.243 ? Section 223 Demonstration Programs to Improve Community Mental Health Services ? ALN 93.958 Recommendation: Our auditors recommended the Organization update their method of allocating expenditures to federal awards based on the incurred date, rather than paid date. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Management?s response: Management concurs with the audit finding. As the previous process for grant salary, fringe, and indirect billings was based on salary paid date this resulted in expenses on certain grants being allocated prior to the period of performance. While this was at least in part offset by eligible grant expenses not being billed at the end of the grant period, it was not in compliance with 2 CFR 200.1 for period of performance. The CFO, supported by the Controller and Grants Manager, will immediately update the controls and grants billing processes to be based on incurred date rather than paid date. Name(s) of the contact person(s) responsible for corrective action: CFO, Controller, and Grants Manager Planned completion date for corrective action plan: Will implement in fiscal year 2023.

View Audit 91802

Finding 98110 (2022-002)

Material Weakness 2022

University of Toledo Physicians Clinical Faculty Inc.

OH

Material Weakness Reporting Internal Control / Segregation of Duties

2022-002 Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: We recommend that UTPCF review the Provider Relief Fund reporting guidelines to make sure the amounts claimed are in line with the guidelines. We also recommend a review take place to make sure all amounts claimed are corr...

2022-002 Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: We recommend that UTPCF review the Provider Relief Fund reporting guidelines to make sure the amounts claimed are in line with the guidelines. We also recommend a review take place to make sure all amounts claimed are correctly calculated. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The error in reporting was due to an oversight when entering information in the portal. Management will ensure corrections are made in the future, and that any future reporting has additional scrutiny of the information entered before submission. Additionally, management will put a process into place to have a second review of all filings before submission. However, it is noted that there was sufficient lost revenue to support the PRF distributions received. Name(s) of the contact person(s) responsible for corrective action: John Huber, CFO Planned completion date for corrective action plan: We look to HRSA for guidance on how to correct the Period 3 report or will correct the error in future reporting periods.

View Audit 91801

Finding 98109 (2022-001)

Material Weakness 2022

University of Toledo Physicians Clinical Faculty Inc.

OH

Questioned Costs Allowable Costs / Cost Principles Material Weakness

2022-001 Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: We recommend that UTPCF ensure that future fillings with HRSA accurately report expenses. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding...

2022-001 Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: We recommend that UTPCF ensure that future fillings with HRSA accurately report expenses. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The error in reporting was due to an oversight when entering information in the portal. Management will ensure corrections are made in the future, and that any future reporting has additional scrutiny of the information entered before submission. Additionally, management will put a process into place to have a second review of all filings before submission. However, it is noted that there was sufficient lost revenue to support the PRF distributions received. Name(s) of the contact person(s) responsible for corrective action: John Huber, CFO Planned completion date for corrective action plan: We look to HRSA for guidance on how to correct the Period 3 report or will correct the error in a future reporting period.

View Audit 91801 Questioned Costs: $1

Finding 94094 (2022-001)

Significant Deficiency 2022

Children's Home and Aid Society of Illinois

IL

Allowable Costs / Cost Principles Reporting Significant Deficiency

Action taken in response to finding: Management will reinforce the importance of recording expenses in the proper period and will continue to monitor expenses to ensure they are recorded in the appropriate fiscal period. Name of the contact person responsible for corrective action: Angelica Stape...

Action taken in response to finding: Management will reinforce the importance of recording expenses in the proper period and will continue to monitor expenses to ensure they are recorded in the appropriate fiscal period. Name of the contact person responsible for corrective action: Angelica Stapert, Senior Vice President and CFO Planned completion date for corrective action plan: Immediately

View Audit 85530

Finding 94091 (2022-001)

Material Weakness 2022

Coffeyville Community College

KS

Student Financial Aid Reporting Internal Control / Segregation of Duties

March 17, 2023 Cognizant or Oversight Agency for Audit Coffeyville Community College respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Jarred, Gilmore & Phillips, PA, P.O. Box 779, 1815 S Santa Fe, Chan...

March 17, 2023 Cognizant or Oversight Agency for Audit Coffeyville Community College respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Jarred, Gilmore & Phillips, PA, P.O. Box 779, 1815 S Santa Fe, Chanute, Kansas 66720. Audit period: Year ended June 30, 2022. The findings from the March 17, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Finding: 2022-001 ? Special Tests and Provisions ? Enrollment Reporting Condition: During our testing of the enrollment reporting, it was noted that Coffeyville Community College did not have internal controls of reporting changes in student status? to NSLDS. Recommendation: Policies and procedures should be written to provide additional training and oversight of staff responsible for enrollment reporting. We recommend the College establish an oversight process that includes additional controls necessary until staff are fully trained in the area of enrollment reporting. Views of responsible officials and planned corrective action: The VP for Academic Services will review and establish written policies/procedures to provide transparency regarding graduation deadline dates for awarding academic degrees, as well as student current enrollment status at the institution. The VP for Academic Services will hold meetings with the Registrar, Advising, Financial Aid, and Institutional Research departments to identify and address data inconsistencies prior to enrollment reporting dates. If the Oversight Agency for Audit has questions regarding this plan, please call Jeff Morris, Vice President for Operations and Finance. (620)251-7700. Sincerely, Coffeyville Community College

View Audit 85527

Finding 93898 (2022-002)

Significant Deficiency 2022

Town of Easton (the Easton Utilities Commission)

MD

Equipment & Real Property Management Internal Control / Segregation of Duties Significant Deficiency § 200.303

Rural eConnectivity Pilot Program ? Assistance Listing No. 10.752 Recommendation: We recommend the Commission formalize policies and procedures over internal controls to ensure review and approval of equipment and inventory expenditures are properly documented. Explanation of disagreement with audit...

Rural eConnectivity Pilot Program ? Assistance Listing No. 10.752 Recommendation: We recommend the Commission formalize policies and procedures over internal controls to ensure review and approval of equipment and inventory expenditures are properly documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The review of inventory requisitions will be denoted with the reviewer?s initials. The monthly equipment charges will be provided to the Supervisor of Velocity Plant Operations for review and his approval confirmed via email. Since the inception of the Rural eConnectivity program, the Commission has worked closely with representatives from the USDA to ensure compliance with the USDA?s accounting and reporting requirements. Inventory requisitions are completed by field crew and warehouse personnel, reviewed, and approved by the Supervisor of Velocity Plant Operations who reviews each and files in a binder. There is a final cursory reasonableness review by the Senior Staff Accountant. During the preparation of the USDA?s Financial Requirement Statement for reimbursement purposes, the Senior Staff Accountant and CFO review all invoices and material requisitions for proper coding. This review did not include physical signoff during the period tested. Name of the contact person responsible for corrective action: Steve J. Ochse Planned completion date for corrective action plan: April 30, 2023

View Audit 90093

Finding 93897 (2022-001)

Significant Deficiency 2022

Town of Easton (the Easton Utilities Commission)

MD

Procurement, Suspension & Debarment Subrecipient Monitoring Significant Deficiency § 200.317 § 200.318 § 200.327

Rural eConnectivity Pilot Program ? Assistance Listing No. 10.752 Recommendation: We recommend the Commission establish and document procurement policies and procedures in conformity with the Federal requirements ?? 200.317 through 200.327. Explanation of disagreement with audit finding: There is no...

Rural eConnectivity Pilot Program ? Assistance Listing No. 10.752 Recommendation: We recommend the Commission establish and document procurement policies and procedures in conformity with the Federal requirements ?? 200.317 through 200.327. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Commission will adopt a written procurement policy in accordance with the federal requirements. Since the inception of the Rural eConnectivity program, the Commission has followed the Town of Easton Charter Article IV, Section 2(e) when contracting with third party vendors. The Commission now recognizes compliance with the Charter does not satisfy the necessity for a separate procurement policy to fulfill federal requirements. Name of the contact person responsible for corrective action: Steve J. Ochse Planned completion date for corrective action plan: April 30, 2023

View Audit 90093

Finding 90926 (2022-005)

Material Weakness 2022

City of Miles City

MT

Internal Control / Segregation of Duties

AUDITOR PREPARED FINANCIAL STATEMENTS Name of contact person: Mary Rowe, City Clerk Corrective Action: The City finds it is not cost effective to hire a qualified/certified person to evaluate the auditor prepared financial statements. Proposed Completion Date: Ongoing.

View Audit 80773

Finding 90894 (2022-009)

Significant Deficiency 2022

Presentation College

SD

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

Finding 2022-009 Allowable Costs/Activities ? Institutional Federal Agency Name: Department of Education Program Name: Education Stabilization Fund: Higher Education Emergency Relief Find (HEERF) CFDA # 84.425F ? HEERF Institutional Finding Summary: During testing of allowable costs/activities of HE...

Finding 2022-009 Allowable Costs/Activities ? Institutional Federal Agency Name: Department of Education Program Name: Education Stabilization Fund: Higher Education Emergency Relief Find (HEERF) CFDA # 84.425F ? HEERF Institutional Finding Summary: During testing of allowable costs/activities of HEERF Institutional portion, it was noted that 20 students who were to have student debt and unpaid balances discharged, did not have the proper amount discharged from accounts. In testing, it was noted that Presentation College requested the funds be drawn from G5 in January 2022 when student accounts with debt to be discharged were determined. Student accounts were not credited until April 2022 which resulted in differences between expected amounts to be forgiven and actual amounts that were forgiven. Responsible Individuals: James (Rocky) Query, Interim CFO Corrective Action Plan: The Business Office has reviewed the timing of G5 draws and posting to student accounts to address this finding. Review of this finding with the external expert review planned for this Spring may also contribute to further changes in internal control processes. Anticipated Completion Date: Ongoing.

View Audit 79889 Questioned Costs: $1

Finding 90893 (2022-010)

Significant Deficiency 2022

Presentation College

SD

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-010 Reporting Federal Agency Name: Department of Education Program Name: Education Stabilization Fund: Higher Education Emergency Relief Find (HEERF) CFDA # 84.425E ? HEERF Student CFDA # 84.425F ? HEERF Institutional Finding Summary: During testing of reporting, the following deficienc...

Finding 2022-010 Reporting Federal Agency Name: Department of Education Program Name: Education Stabilization Fund: Higher Education Emergency Relief Find (HEERF) CFDA # 84.425E ? HEERF Student CFDA # 84.425F ? HEERF Institutional Finding Summary: During testing of reporting, the following deficiencies were noted: ? The student aid report for the quarter ending December 31, 2021, misreported the cumulative total awarded to students. ? The student aid reports for the quarters ending September 30, 2021, and December 31, 2021, were not uploaded to the Presentation College website within 10 days of quarter-end. ? The institutional aid report for the quarter ending September 30, 2021, was not uploaded to the Presentation College website within 10 days of quarter-end. ? The annual report for 2021 was submitted on July 29, 2022 which was after the required reporting date of May 6, 2022. Responsible Individuals: James (Rocky) Query, Interim CFO and Jessica Papa, Director of Financial Aid Corrective Action Plan: The Business Office and Financial Aid Office have initiated a review of these reporting deficiencies with corrective action to be taken as soon as possible. Anticipated Completion Date: Ongoing with completion anticipated prior to March 30th.

View Audit 79889

Finding 90892 (2022-008)

Significant Deficiency 2022

Presentation College

SD

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-008 Allowable Costs/Activities ? Student Federal Agency Name: Department of Education Program Name: Education Stabilization Fund: Higher Education Emergency Relief Find (HEERF) CFDA # 84.425E ? HEERF Student Finding Summary: During testing of allowable costs/activities of the HEERF Stud...

Finding 2022-008 Allowable Costs/Activities ? Student Federal Agency Name: Department of Education Program Name: Education Stabilization Fund: Higher Education Emergency Relief Find (HEERF) CFDA # 84.425E ? HEERF Student Finding Summary: During testing of allowable costs/activities of the HEERF Student portion, the following errors were noted: ? 1 of 60 students was not directly issued their HEERF disbursement. ? 1 of 60 students did not have a documented consent form prior to applying the grant against the student?s account. ? 6 of 60 students did not have documentation to support the criteria used to prioritize exceptional need as set forth by Presentation College. Responsible Individuals: Jessica Papa, Director of Financial Aid Corrective Action Plan: Management agrees with this finding and we are reviewing internal processes to address the disbursement and documentation shortcomings identified. Anticipated Completion Date: Ongoing.

View Audit 79889

Finding 90882 (2022-005)

Significant Deficiency 2022

Presentation College

SD

Student Financial Aid Subrecipient Monitoring Reporting

Finding 2022-005 Special Tests and Provisions ? Enrollment Reporting Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA # 84.268 ? Federal Direct Student Loans CFDA # 84.063 ? Federal Pell Grant Program Finding Summary: During testing of enrollment reportin...

Finding 2022-005 Special Tests and Provisions ? Enrollment Reporting Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA # 84.268 ? Federal Direct Student Loans CFDA # 84.063 ? Federal Pell Grant Program Finding Summary: During testing of enrollment reporting, the following deficiencies were noted: ? 1 of 81 students was reported to NSDLS with incorrect effective dates. ? 3 of 81 students were reported to NSLDS with incorrect status changes. ? 9 of 81 students were reported to NSLDS with incorrect program begin dates. Responsible Individuals: Jessica Papa, Director of Financial Aid Corrective Action Plan: Management has noted the high error rate and taken steps to improve review of reporting student enrollment information to NSDLS. The external review planned for the Spring term will also address this high error rate. Anticipated Completion Date: Ongoing.

View Audit 79889

Finding 90881 (2022-004)

Significant Deficiency 2022

Presentation College

SD

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

Finding 2022-004 Special Tests and Provisions ? Borrower Data Transmission and Reconciliation (Direct Loan) Significant Deficiency in Internal Controls over Compliance Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA # 84.268 ? Federal Direct Student Loan...

Finding 2022-004 Special Tests and Provisions ? Borrower Data Transmission and Reconciliation (Direct Loan) Significant Deficiency in Internal Controls over Compliance Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA # 84.268 ? Federal Direct Student Loans Finding Summary: When testing special tests and provisions related to COD, the following was noted: ? 9 of the 12 monthly SAS reconciliations were not completed by Presentation College. ? 1 of 60 students was incorrectly reported to COD as having received Title IV funds. Responsible Individuals: James (Rocky) Query, Interim CFO and Jessica Papa, Director of Financial Aid Corrective Action Plan: Management has identified an outside consultant with the appropriate expertise to review current monthly SAS reconciliation processes. Anticipated Completion Date: We anticipate this external review to be completed over the next several weeks with implementation of recommended changes made prior to the end of the Spring term.

View Audit 79889

Finding 90879 (2022-002)

Material Weakness 2022

Presentation College

SD

Questioned Costs Student Financial Aid Eligibility

Assistance Awarded Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA # 84.268 ? Federal Direct Student Loans CFDA # 84.063 ? Federal Pell Grant Program Finding Summary: During testing over the eligibility requirements, the following deficiencies were noted...

Assistance Awarded Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA # 84.268 ? Federal Direct Student Loans CFDA # 84.063 ? Federal Pell Grant Program Finding Summary: During testing over the eligibility requirements, the following deficiencies were noted: ? 2 of 60 students were not awarded the correct amount of Pell. Both students were under awarded for the Summer 2022 semester. ? 6 of 60 students were not awarded the correct amount of subsidized loans. 4 students were under awarded subsidized loans based on being packaged as the wrong year in school; 1 student was not given full amount of loan agreed to on packaging; and 1 student was over awarded subsidized loans as the student did not have financial need. ? 4 of 60 students were not awarded the correct amount of unsubsidized loans. 3 of the students were under awarded unsubsidized loans based on being packaged as the wrong year in school. 1 student was awarded an unsubsidized loan which was not credited to student account but was reported in the COD system. ? 1 of 60 students received subsidized/unsubsidized loans exceeding the aggregate limit. Student was over awarded subsidized loans in the 2021 fiscal year, and this was not properly corrected before 2022 aid was reported. Responsible Individuals: James (Rocky) Query, Interim CFO and Jessica Papa, Director of Financial Aid Corrective Action Plan: As described in management?s response to the prior finding, transition in the Financial Aid Office, combined with insufficient training for new staff and adequate support from external resources, contributed to a high error rate in calculation of the proper amount of aid for Pell, unsubsidized loans and subsidized loans. In response, management has redoubled efforts to improve the review of award calculations and intends to engage external resources to review award calculations for FY23. Anticipated Completion Date: The Financial Aid Office has made necessary corrections in all student accounts. Further, the Office has emphasized correct calculations of awards for both the Fall and Spring 2023 semester. Training has improved during the current fiscal year. External resources will be engaged within the next several weeks to further review the award process; proper calculation of drawdown and return of Title IV funds, and proper conduct of internal control processes including adequate monthly reconciliations of student accounts and Title IV drawdowns.

View Audit 79889 Questioned Costs: $1

Finding 90501 (2022-001)

Significant Deficiency 2022

Spoon River College District No. 534

IL

Reporting Internal Control / Segregation of Duties

Corrective Action Plan for Current Year Findings Finding 2022-001: Reporting COVID-19 Education Stabilization Fund ? Higher Education Emergency Relief Fund (HEERF) CFDA No. 84.425 Department of Education Direct Award Grant period: April 25, 2020 through June 30, 2023 Corrective Action Plan: Rec...

Corrective Action Plan for Current Year Findings Finding 2022-001: Reporting COVID-19 Education Stabilization Fund ? Higher Education Emergency Relief Fund (HEERF) CFDA No. 84.425 Department of Education Direct Award Grant period: April 25, 2020 through June 30, 2023 Corrective Action Plan: Reconciliation between the General Ledger and Financial Aid to ensure numbers match. As each quarterly report is completed, Financial Aid will send to the Business Office for review and confirmation before posting to the College Website. Financial Aid will review each student award after posting to ensure our awarding spreadsheet matches the amount entered in CX. This will be noted in the awarding spreadsheet by entering the amount of each award used to pay for charges on the student account and the amount refunded to the student. Create a checklist of reporting requirements to make sure every bullet point is covered in our reporting process. Person(s) Responsible: Jo Branson and Katey Davis Timing for Implementation: In process now Jo Branson ? Director, Financial Aid Katey Davis ? Assistant Director, Business & Auxiliary Services

View Audit 88933

Finding 90500 (2022-001)

Significant Deficiency 2022

Brazoria County Head Start Early Learning Schools, Inc.

TX

Questioned Costs Internal Control / Segregation of Duties Cash Management

The CEO shall strengthen the monitoring procedures and work more closely with the accounting staff to ensure that controls over the general ledger allow the proper recording and reporting of federal program transactions.

View Audit 88928 Questioned Costs: $1

Finding 89291 (2022-001)

Significant Deficiency 2022

Bethlehem Inn and Affiliate

OR

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles

In Response to Findings and Questioned Costs ? Major Federal Award Program Audit for the Year Ended June 30, 2022 2022-001 Utilization of a Cost Plus a Percentage of Cost Contract Responsible Persons: ? Gwenn Wysling, Executive Director ? Darcy Justice, Executive Assistant Corrective Action Plan:...

In Response to Findings and Questioned Costs ? Major Federal Award Program Audit for the Year Ended June 30, 2022 2022-001 Utilization of a Cost Plus a Percentage of Cost Contract Responsible Persons: ? Gwenn Wysling, Executive Director ? Darcy Justice, Executive Assistant Corrective Action Plan: 1. Bethlehem Inn will modify the organization?s procurement policy so that cost plus a percentage of construction cost methods of contracting are not allowed, unless first approved by the board. 2. Bethlehem Inn will provide Deschutes County with legitimacy of the fee in question ($41,208) as evidenced by an independent third party. 3. Reach an agreement with Deschutes County on the questioned cost. Anticipated Completion Date corresponding to the #1-3 above: 1. By February 22, 2023 2. By March 3, 2023 3. By March 31, 2023

View Audit 79547 Questioned Costs: $1

Finding 89251 (2022-002)

Significant Deficiency 2022

Williamsburg Area Improved Dwellings, Inc.

PA

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

2022-002 Inadequate Documentation of the Components of Internal Control Corrective Action Plan WAID management will consider documenting its policies and procedures in the event duties need to be transitioned.

View Audit 78079

Finding 89250 (2022-001)

Significant Deficiency 2022

Williamsburg Area Improved Dwellings, Inc.

PA

Internal Control / Segregation of Duties

2022-001 Segregation of Duties Corrective Action Plan 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...

2022-001 Segregation of Duties Corrective Action Plan 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

View Audit 78079

Finding 88926 (2022-011)

None 2022

Big Horn County

MT

Internal Control / Segregation of Duties

SUSPENSION AND DEBARMENT Name of Contact Person: Michael Opie and Peri Schenderline Corrective Action: Big Horn County will require UEI numbers for all participants in federal programs supported by the County. The County will verify the status of all participants of federal programs. Proposed Com...

SUSPENSION AND DEBARMENT Name of Contact Person: Michael Opie and Peri Schenderline Corrective Action: Big Horn County will require UEI numbers for all participants in federal programs supported by the County. The County will verify the status of all participants of federal programs. Proposed Completion Date: Immediate

View Audit 80816

Finding 88181 (2022-007)

Significant Deficiency 2022

Presentation College

SD

Student Financial Aid Special Tests & Provisions Subrecipient Monitoring

Finding 2022-007 Special Tests and Provisions ? Disbursements to or on Behalf of Students ? Lack of Documentation for Disbursement Notices. Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA # 84.033 ? Federal Work Study Program CFDA # 84.268 ? Federal Dire...

Finding 2022-007 Special Tests and Provisions ? Disbursements to or on Behalf of Students ? Lack of Documentation for Disbursement Notices. Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA # 84.033 ? Federal Work Study Program CFDA # 84.268 ? Federal Direct Student Loans CFDA # 84.007 ? Federal Supplemental Educational Opportunity Grants (FSEOG) CFDA # 84.063 ? Federal Pell Grant Program Finding Summary: During 2022, out of the total of 60 students tested, 9 students did not receive proper notification of the loan disbursement required under the CFR. Responsible Individuals: James (Rocky) Query, Interim CFO and Jessica Papa, Director of Financial Aid Corrective Action Plan: Management has initiated a review of its student notification process for loan disbursement. Corrective actions are planned for the Spring term. Anticipated Completion Date: Ongoing.

View Audit 79889

Finding 88180 (2022-006)

Significant Deficiency 2022

Presentation College

SD

Student Financial Aid Special Tests & Provisions Subrecipient Monitoring

Finding 2022-006 Special Tests and Provisions ? Lack of Transfer Monitoring Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA # 84.033 ? Federal Work Study Program CFDA # 84.268 ? Federal Direct Student Loans CFDA # 84.007 ? Federal Supplemental Educationa...

Finding 2022-006 Special Tests and Provisions ? Lack of Transfer Monitoring Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA # 84.033 ? Federal Work Study Program CFDA # 84.268 ? Federal Direct Student Loans CFDA # 84.007 ? Federal Supplemental Educational Opportunity Grants (FSEOG) CFDA # 84.063 ? Federal Pell Grant Program Finding Summary: During 2022, out of the total of 60 students tested, 3 students were not properly reported as being required to be monitored by NSLDS. Responsible Individuals: Jessica Papa, Director of Financial Aid Corrective Action Plan: Management has noted the error rate and taken steps to improve review of reporting student enrollment information to NSDLS. The external review planned for the Spring term will also address this error rate. Anticipated Completion Date: Ongoing.

View Audit 79889

Finding 88127 (2022-001)

Material Weakness 2022

Houston County Board of Education

AL

Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking

The Houston County Board of Education will ensure compliance with Title 29 of the U.S. Code of Federal Regulations, the "Davis-Bacon Act" by implementing proper controls to confirm inclusion of prevailing wage rate clauses in construction projects funded wholly or in part by federal funds.

View Audit 77655 Questioned Costs: $1

Finding 88052 (2022-002)

Material Weakness 2022

Mercy Retirement and Care Center

CA

Eligibility Internal Control / Segregation of Duties Special Tests & Provisions

Finding Number 2022-002 Internal controls over distributions of USDA Foods to recipients (Material Weakness) Response and Corrective Action Plan: Given the change in distribution approach, use of the Link2Feed website by food recipients was hard to enforce com...

Finding Number 2022-002 Internal controls over distributions of USDA Foods to recipients (Material Weakness) Response and Corrective Action Plan: Given the change in distribution approach, use of the Link2Feed website by food recipients was hard to enforce compliance. However, effective immediately, processes will be put in place to ensure all food recipients register on Link2Feed as required. Responsible Person: Janice Roberts, Program Director, under the oversight of John Cruz, Mercy Executive Director. Estimated Completion Date: November 30, 2022

View Audit 75713

Finding 88051 (2022-001)

Material Weakness 2022

Mercy Retirement and Care Center

CA

Equipment & Real Property Management Internal Control / Segregation of Duties Special Tests & Provisions

Finding Number 2022-001 Internal Controls over inventory management (Material Weakness) Response and Corrective Action Plan: COVID impacts on the Mercy Brown Bag program's execution and associated inventory documentation was profound, given the need to restructure historical food distribution prac...

Finding Number 2022-001 Internal Controls over inventory management (Material Weakness) Response and Corrective Action Plan: COVID impacts on the Mercy Brown Bag program's execution and associated inventory documentation was profound, given the need to restructure historical food distribution practices with recipients and the increase of the food provided through the TEFAP program. Priority was given to distribution of the food to recipients, with limited staffing caused by the increased operational workload and social distancing requirements. Program management will implement written documentation standards and processes to ensure all inventory movement is documented and retained, effective immediately. Additionally, periodic inventories will be conducted to ensure that all transactions have been captured. Exploration of a technology solution to enable these processes will be conducted and implemented if determined to be cost-effective. Responsible Person: Janice Roberts, Program Director, under the oversight of John Cruz, Mercy Executive Director. Estimated Completion Date: January 31, 2023

View Audit 75713

Corrective Action Plans

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