Corrective Action Plans

Finding 51413 (2022-001)

Significant Deficiency 2022

Hattiesburg Area Senior Services, Inc. - Wesley Manor I

MS

HUD Housing Programs Reporting Internal Control / Segregation of Duties

March 27, 2023 Healthcare Account Executive U.S. Department of Housing and Urban Development 451 7th Street, S.W. Washington, DC 20410 Mississippi Methodist Senior Services, Inc. respectfully submits the following corrective action plan for Hattiesburg Area Senior Services, Inc. (the "Company") for ...

March 27, 2023 Healthcare Account Executive U.S. Department of Housing and Urban Development 451 7th Street, S.W. Washington, DC 20410 Mississippi Methodist Senior Services, Inc. respectfully submits the following corrective action plan for Hattiesburg Area Senior Services, Inc. (the "Company") for the year ended December 31, 2022. The Correction Plan was necessitated by findings reported by the independent public accounting firm of: HORNE LLP 661 Sunnybrook Road Suite 100 Ridgeland, MS 39157 Audit Finding #2022-001 / CFDA 14.157 - Equal Housing Opportunity Logo Auditors Recommendation: HORNE recommends that all current marketing materials without the equal housing opportunity logo be corrected and any future materials produced include the equal housing opportunity logo. Action Taken: Current marketing materials without the equal housing opportunity logo have been updated. Controls have been put in place to ensure the logo is placed on future marketing materials. Should you need anything further or have any questions regarding management's plan of correction response, you may contact me at Mississippi Methodist Senior Services, Inc. (662-844-8977) or by email at jim.zuelzke@mss.org. Sincerely, Jim Zuelzke, CFO Mississippi Methodist Senior Services, Inc.

View Audit 48196

Finding 51409 (2022-006)

Material Weakness 2022

Ramsey County

MN

Eligibility Material Weakness Internal Control / Segregation of Duties

Finding Number: 2022-006 Finding Title: Eligibility Program: 21.023 COVID-19 ? Emergency Rental Assistance Program Name of Contact Person Responsible for Corrective Action: Kim Cleminson, Deputy Director, Housing Stability Department Corrective Action Planned: In response to the finding, Ramsey Coun...

Finding Number: 2022-006 Finding Title: Eligibility Program: 21.023 COVID-19 ? Emergency Rental Assistance Program Name of Contact Person Responsible for Corrective Action: Kim Cleminson, Deputy Director, Housing Stability Department Corrective Action Planned: In response to the finding, Ramsey County Housing Department (HSD) will implement the following: 1. For the ERA-based Highway to Housing program that ended May 30, 2023 a. Records from the hotels, outlining the costs were located and will be migrated to a centralized/ Sharepoint site; and b. Additionally, HSD will source the income verification for the three participants and save copies to the centralized/ Sharepoint site 2. For the new ERA-based Housing Court program, which is a tenant rental assistance program, no hotels stays will be covered- only outstanding rent, fees, and utilities as outlined by the landlord. For this program, the following records are obtained for each client and maintained on the centralized SharePoint site: a. Application to the programming outlining program eligibility and amount owed with signed self-attestation, third party verification, and signed attestation from an authorized representative; and b. Copy of the lease, ledger, or notice of outstanding rent and/or utility arrears. Anticipated Completion Date: 1. Migration of records to be complete by July 31, 2023 2. Housing Court program launched on June 16, 2023. All the records supporting newly approved ERA expenditures are saved on Sharepoint.

View Audit 51214

Finding 51391 (2022-001)

Significant Deficiency 2022

Durham County

NC

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-001 Significant Deficiency in Internal Controls over Compliance, Nonmaterial Noncompliance Name of Contact Person(s): Rhonda Stevens and Lynn Thomas QAT will provide refresher training to staff to reiterate the importance of correcting case errors timely and reports available to assist ...

Finding 2022-001 Significant Deficiency in Internal Controls over Compliance, Nonmaterial Noncompliance Name of Contact Person(s): Rhonda Stevens and Lynn Thomas QAT will provide refresher training to staff to reiterate the importance of correcting case errors timely and reports available to assist in managing deadlines. Proposed completion date: December 31, 2022 FEI Supervisors will review QAT cases cited in error within 10 days of receipt to verify correction/rebuttal. Supervisors are to key the date corrected in the QC tool within 30 days of the review date. FEI Supervisors are to document this expectation has been reviewed in the weekly check-in meeting minutes. Proposed completion date: December 31, 2022

View Audit 47801

Finding 51386 (2022-003)

Significant Deficiency 2022

Durham County

NC

Student Financial Aid Eligibility Significant Deficiency

Finding 2022-003 Significant Deficiency in Internal Controls over Compliance, Nonmaterial Noncompliance Name of contact person(s): Susan Lee and Jovetta Whitfield Management agrees with this finding. Staff was able to go back and locate the missing documents after the audit review period. The Depart...

Finding 2022-003 Significant Deficiency in Internal Controls over Compliance, Nonmaterial Noncompliance Name of contact person(s): Susan Lee and Jovetta Whitfield Management agrees with this finding. Staff was able to go back and locate the missing documents after the audit review period. The Department will educate staff on the location of historical documents (data of repository location/access prior to 2013 and filing guidelines for adoptive head of household). The agency has transitioned where data is housed and how records are filed. Will conduct training and will establish written guidance in order to maintain the history of our records. Proposed completion date: March 30, 2023

View Audit 47801

Finding 51385 (2022-002)

Significant Deficiency 2022

Durham County

NC

Eligibility HUD Housing Programs Significant Deficiency

Finding 2022-002 Significant Deficiency in Internal Controls over Compliance, Nonmaterial Noncompliance Name of Contact Person(s): Rhonda Stevens and Lynn Thomas QAT will provide refresher training to staff to reiterate the importance of correcting case errors timely and reports available to assist ...

Finding 2022-002 Significant Deficiency in Internal Controls over Compliance, Nonmaterial Noncompliance Name of Contact Person(s): Rhonda Stevens and Lynn Thomas QAT will provide refresher training to staff to reiterate the importance of correcting case errors timely and reports available to assist in managing deadlines. Proposed completion date: December 31, 2022 FEI Supervisors will review QAT cases cited in error within 10 days of receipt to verify correction/rebuttal. Supervisors are to key the date corrected in the QC tool within 30 days of the review date. FEI Supervisors are to document this expectation has been reviewed in the weekly check-in meeting minutes. Proposed completion date: December 31, 2022

View Audit 47801

Finding 51382 (2022-004)

Material Weakness 2022

Alliance Public Schools

NE

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

Finding 2022-004: Compliance with Davis Bacon Act and Lack of Documentation on Expenditures of Federal Awards the District's internal control system was not designed to monitor the requirements of the Davis Bacon Act, specifically the prevailing wage requirements, for federal expenditures of the Ele...

Finding 2022-004: Compliance with Davis Bacon Act and Lack of Documentation on Expenditures of Federal Awards the District's internal control system was not designed to monitor the requirements of the Davis Bacon Act, specifically the prevailing wage requirements, for federal expenditures of the Elementary and Secondary School Emergency Relief Funds (ESSERII). The District will obtain the documentation to support the prevailing wage requirements when subject to the Davis Bacon Act and ensure that all expenditures of federal awards have proper documentation to support the expenditure of federal awards.

View Audit 47798

Finding 51381 (2022-004)

Significant Deficiency 2022

The Naples Players, Inc.

FL

Questioned Costs Cash Management Significant Deficiency

Small Business Administration Naples Players, Inc. respectfully submits the following corrective action plan for the year ended April 30, 2022. Audit period: May 1, 2021 ? April 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered c...

Small Business Administration Naples Players, Inc. respectfully submits the following corrective action plan for the year ended April 30, 2022. Audit period: May 1, 2021 ? April 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS 2022-004 Shuttered Venue Operators Grant ? Assistance Listing No. 59.075 Recommendation: We recommend company credit cards are not used for personal expenses. If a company credit card is used in error, the transaction should be recorded to a liability account to ensure reimbursement from the employee. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Qualified finance staff in place to oversee and record properly. Implementation of new credit card system (divvy.com) that allows improved oversight of spending and budgets. Name(s) of the contact person(s) responsible for corrective action: Kenzie Currie Planned completion date for corrective action plan: February 2023

View Audit 45158 Questioned Costs: $1

Finding 51380 (2022-003)

Significant Deficiency 2022

The Naples Players, Inc.

FL

Questioned Costs Significant Deficiency Internal Control / Segregation of Duties

Small Business Administration Naples Players, Inc. respectfully submits the following corrective action plan for the year ended April 30, 2022. Audit period: May 1, 2021 ? April 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered c...

Small Business Administration Naples Players, Inc. respectfully submits the following corrective action plan for the year ended April 30, 2022. Audit period: May 1, 2021 ? April 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS 2022-002 Material Weakness in Internal Control over Segregation of Duties Recommendation: We recommend the Organization develop internal control policies to implement segregation of duties to the extent possible. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: CFO and experienced accounting assistant hired. Banking transactions have been segregated. Bookkeeping duties are completed by accounting assistant and reviewed by CFO. Payments are approved by CEO. Monthly reconciliations to bank statement, ticket sales, receivables and payables are prepared or reviewed by CFO. Name(s) of the contact person(s) responsible for corrective action: Doren Danis Planned completion date for corrective action plan: June, 2022 ? May, 2023

View Audit 45158 Questioned Costs: $1

Finding 51379 (2022-002)

Material Weakness 2022

The Naples Players, Inc.

FL

Internal Control / Segregation of Duties Material Weakness

Small Business Administration Naples Players, Inc. respectfully submits the following corrective action plan for the year ended April 30, 2022. Audit period: May 1, 2021 ? April 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered c...

Small Business Administration Naples Players, Inc. respectfully submits the following corrective action plan for the year ended April 30, 2022. Audit period: May 1, 2021 ? April 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT Small Business Administration 2022-002 Material Weakness in Internal Control over Segregation of Duties Recommendation: We recommend the Organization develop internal control policies to implement segregation of duties to the extent possible. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: CFO and experienced accounting assistant hired. Banking transactions have been segregated. Bookkeeping duties are completed by accounting assistant and reviewed by CFO. Payments are approved by CEO. Monthly reconciliations to bank statement, ticket sales, receivables and payables are prepared or reviewed by CFO. Name(s) of the contact person(s) responsible for corrective action: Doren Danis Planned completion date for corrective action plan: June, 2022 ? May, 2023

View Audit 45158

Finding 51378 (2022-001)

Material Weakness 2022

The Naples Players, Inc.

FL

Material Weakness Reporting Internal Control / Segregation of Duties

Small Business Administration Naples Players, Inc. respectfully submits the following corrective action plan for the year ended April 30, 2022. Audit period: May 1, 2021 ? April 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered c...

Small Business Administration Naples Players, Inc. respectfully submits the following corrective action plan for the year ended April 30, 2022. Audit period: May 1, 2021 ? April 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT Small Business Administration 2022-001 Material Weakness in Internal Control Over Financial Reporting Recommendation: We recommend the Organization develop internal control policies to ensure preparation of financial statements and related disclosures in accordance with accounting principles generally accepted in the United States of America. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: CFO and experienced accounting assistant hired. Monthly internal financial statements are analyzed and prepared in accordance with GAAP Reviewed by CEO and Treasurer. Name (s) of the contact person(s) responsible for corrective action: Bryce Alexander, CEO Planned completion date for corrective action plan: May, 2022

View Audit 45158

Finding 51366 (2022-001)

Significant Deficiency 2022

South Orange County Community College District

CA

Subrecipient Monitoring Special Tests & Provisions Student Financial Aid

Department of Education, South Orange County Community College District respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The find...

Department of Education, South Orange County Community College District respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS Department of Education 2022 ? 001 Special Tests and Provisions Recommendation: The District should strengthen internal controls to ensure that they are identifying students who withdraw without notification in a timely manner. Additionally, the District should also establish controls for further review of the Return to Title IV (R2T4) calculations to ensure that the data utilized in preparing the calculation is accurate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In order to ensure R2T4 calculations are performed within 30 days of the end of the period of enrollment, Saddleback College Financial Aid will review the report that identifies students who withdraw without providing notification to the institution periodically throughout the term. Initially after the freeze date, a second time after the grade posting deadline date for each term, and a third time within 30 days from the day the term ends. Scheduled review dates will also be included on the annual R2T4 Schedule. Further, in order to ensure the data utilized to calculate the R2T4 is accurate, all R2T4 worksheets and supporting documentation will be reviewed by the Senior Financial Aid Specialist or Director, Financial Aid prior to processing the return of funds. In addition, corrected calculations were completed and additional funds were returned, as required.Name(s) of the contact person(s) responsible for corrective action: Anthony Becerra (Saddleback College, Director, Financial Aid) and Christian Alvarado (Saddleback College, Dean, Enrollment Services) Planned completion date for corrective action plan: June 30, 2023 If the Department of Education has questions regarding this plan, please call Richard Kudlik, District Internal Auditor, at (949)582-4647

View Audit 45150

Finding 51363 (2022-003)

Material Weakness 2022

Independent School District 544

MN

Material Weakness Reporting Internal Control / Segregation of Duties

Finding 2022-003 Activities Allowed or Unallowed Material Weakness in Internal Control Over Compliance Finding Summary: The District has no procedure in place for review of account coding for expenditures of federal awards. Responsible Individuals: Jeff Drake, Superintendent, Superintendent Correcti...

Finding 2022-003 Activities Allowed or Unallowed Material Weakness in Internal Control Over Compliance Finding Summary: The District has no procedure in place for review of account coding for expenditures of federal awards. Responsible Individuals: Jeff Drake, Superintendent, Superintendent Corrective Action Plan: A thorough review and reconciliation of accounts for expenditures of federal awards will take place prior to the beginning of the audit. This review will be done at both the accounting staff and accounting supervisory levels. Anticipated Completion Date: June 30, 2023

View Audit 49052

Finding 51361 (2022-001)

Significant Deficiency 2022

College of Biblical Studies

TX

Cash Management Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

2022-001 Compliance and Internal Controls over Cash Management (Significant Deficiency) U.S. Department of Education COVID -19: Education Stabilization Fund: Higher Education Emergency Relief Fund 84.425E ? COVID-19 Student Portion Recommendation: While not applicable for HEERF fun...

2022-001 Compliance and Internal Controls over Cash Management (Significant Deficiency) U.S. Department of Education COVID -19: Education Stabilization Fund: Higher Education Emergency Relief Fund 84.425E ? COVID-19 Student Portion Recommendation: While not applicable for HEERF funding since this has been fully utilized, for all related federal awards to students, we recommend that in order to minimize the time between funds drawn and eventual disbursement to students, the Business Office should only make draws after communication from the Student Financial Aid department that all student reviews have been completed and these are ready to be paid. Evidence of this communication should also be maintained to allow for proper audit trail. Corrective Action: The College will implement procedures related to federal awards to students that includes the authorization for draws only after formal written communication from the Student Financial Department that all student reviews have been completed with written authorization that they are final and ready for payment. Responsible Parties: A. Benjamin Chelladurai, VP/CFO and Dr. Lisa Stewart, VP/Director of Financial Aid Date Corrected: This recommendation was implemented with immediate effect.

View Audit 49051

Finding 51356 (2022-003)

Significant Deficiency 2022

Bethel University and Affiliates

MN

Questioned Costs Student Financial Aid Eligibility

Student Financial Assistance Cluster Recommendation: We recommend the University review its procedures to ensure the students' academic level is correctly reported to ensure proper awarding. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken...

Student Financial Assistance Cluster Recommendation: We recommend the University review its procedures to ensure the students' academic level is correctly reported to ensure proper awarding. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Financial Aid Director and Associate Director reviewed the student?s file associated with this finding. The error in certifying was associated with a one-time deviation from normal business practices in certifying loans. Financial aid staff involved in certifying loans were reminded, by the Associate Director, of the need to follow established business practices so these types of errors do not occur. Name of the contact person responsible for corrective action: Jeffrey Olson, Director of Financial Aid Planned completion date for corrective action plan: February 20, 2023

View Audit 42899 Questioned Costs: $1

Finding 51338 (2022-006)

Significant Deficiency 2022

Bethel University and Affiliates

MN

Questioned Costs Student Financial Aid Significant Deficiency

Student Financial Assistance Cluster Recommendation: We recommend the University review the return of Title IV funds requirements and implement procedures to ensure the return of Title IV funds calculations are using the correct number of break days and are accurately completed. Explanation of disag...

Student Financial Assistance Cluster Recommendation: We recommend the University review the return of Title IV funds requirements and implement procedures to ensure the return of Title IV funds calculations are using the correct number of break days and are accurately completed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The financial aid office reviewed all R2T4 calculations for the 2021-2022 award year, recalculating the ?percent of aid earned? calculation when necessary. Information gleaned from the review of 2021-2022 R2T4 calculations was used to modify the spreadsheet used to process R2T4 calculations for 2022-2023. All 2022-2023 R2T4 calculations made prior to fixing the ?percent of aid earned? calculations were reviewed and adjusted, as needed. The audit tool we used to double-check the 2021-2022 ?percent of earned aid? calculations was added to the 2022-2023 R2T4 tool, as a way to flag calculation inconsistencies for 2022-2023 R2T4 calculations. Financial aid staff involved in processing R2T4 calculations were trained in how to use the revised R2T4 calculation tool. Name of the contact person responsible for corrective action: Jeffrey Olson, Director of Financial Aid Planned completion date for corrective action plan: February 20, 2023

View Audit 42899 Questioned Costs: $1

Finding 51337 (2022-005)

Significant Deficiency 2022

Bethel University and Affiliates

MN

Student Financial Aid Reporting Significant Deficiency

Student Financial Assistance Cluster Recommendation: We recommend the University review its reporting procedures to ensure that students? statuses are accurately and timely reported to NSLDS and all errors are corrected with the appropriate timeframe as required by regulations. Explanation of disagr...

Student Financial Assistance Cluster Recommendation: We recommend the University review its reporting procedures to ensure that students? statuses are accurately and timely reported to NSLDS and all errors are corrected with the appropriate timeframe as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: First, we will do a full audit of our report schedule to ensure the correct information is pulling into the correct report. Our current schedule shows that regular enrollment reports are submitted to the Clearinghouse every month. In addition, corrections are made within a few days of receiving the error reports. We will confirm with NSC that they are receiving all of our transmissions and corrections. Second, we will also ensure that that multiple staff are thoroughly trained on the process of submitting files and correcting errors. This will provide redundancy to ensure transmissions and corrections are done in the required windows of time. Name of the contact person responsible for corrective action: Cheryl Fisk, Registrar Planned completion date for corrective action plan: June 1, 2023

View Audit 42899

Finding 51336 (2022-004)

Significant Deficiency 2022

Bethel University and Affiliates

MN

Student Financial Aid Reporting Significant Deficiency

Student Financial Assistance Cluster Recommendation: We recommend the University evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement w...

Student Financial Assistance Cluster Recommendation: We recommend the University evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Financial aid staff will review procedures related to reporting Pell disbursements to COD, and promptly responding to rejected records, to ensure that student information is reported accurately and timely. Name of the contact person responsible for corrective action: Jeffrey Olson, Director of Financial Aid Planned completion date for corrective action plan: May 31, 2023

View Audit 42899

Finding 51335 (2022-002)

Significant Deficiency 2022

Bethel University and Affiliates

MN

Student Financial Aid Reporting Significant Deficiency

Student Financial Assistance Cluster Recommendation: We recommend the University review its reporting procedures to ensure the students' statuses are accurately reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit findi...

Student Financial Assistance Cluster Recommendation: We recommend the University review its reporting procedures to ensure the students' statuses are accurately reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: First, we will do a full audit of our report schedule to ensure the correct information is pulling into the correct report. Our current schedule shows that regular enrollment reports are submitted to the Clearinghouse every month. In addition, corrections are made within a few days of receiving the error reports. We will confirm with NSC that they are receiving all of our transmissions and corrections. Second, a very complex reporting system was previously set up based on programs and location. That system will be reviewed to determine if the current set up is best way to divide out the enrollment reporting. Corrective adjustments will be made once this thorough review is completed. Name of the contact person responsible for corrective action: Cheryl Fisk, Registrar Planned completion date for corrective action plan: June 1, 2023

View Audit 42899

Finding 51332 (2022-003)

Significant Deficiency 2022

Sonoran University of Health Sciences

AZ

Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking

2022-003 Student Financial Aid Cluster ? Assistance Listing No. Various Recommendation: We recommend the University update their R2T4 calculation process to eliminate the students that completed 49% of the payment period days in their modular classes. We also recommend the University use the R2T4 fo...

2022-003 Student Financial Aid Cluster ? Assistance Listing No. Various Recommendation: We recommend the University update their R2T4 calculation process to eliminate the students that completed 49% of the payment period days in their modular classes. We also recommend the University use the R2T4 form for all calculations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Financial Aid team is completing the training modules offered by Federal Student Aid to gain a better understanding of the R2T4 calculation process for programs offered in modules. Our processes will be updated to reflect these changes and ensure that future calculations are accurate and meet federal guidelines. Name(s) of the contact person(s) responsible for corrective action: Ana Borjas, Student Financial Aid Director Planned completion date for corrective action plan: April 30, 2023

View Audit 53576

Finding 51331 (2022-002)

Significant Deficiency 2022

Sonoran University of Health Sciences

AZ

Student Financial Aid Reporting Significant Deficiency

2022-002 Student Financial Aid Cluster ? Assistance Listing No. Various Recommendation: We recommend the reporting system to COD be reviewed to ensure the information reported is accurate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken i...

2022-002 Student Financial Aid Cluster ? Assistance Listing No. Various Recommendation: We recommend the reporting system to COD be reviewed to ensure the information reported is accurate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Financial Aid Director is meeting with a PowerFAIDS (reporting system) team member to assist me in identifying the cause for our student records to update, when data has not been modified by a financial aid staff member. Once the issue has been identified, we will document a process to ensure this occurrence does not occur in future quarters. Name(s) of the contact person(s) responsible for corrective action: Ana Borjas, Student Financial Aid Director Planned completion date for corrective action plan: April 30, 2023

View Audit 53576

Finding 51305 (2022-004)

Significant Deficiency 2022

Hunters Point Boarding School, Inc.

AZ

Special Tests & Provisions Cash Management Significant Deficiency

Finding Number: 2022-004, 2021-004 Program Name/Assistance Listing Title: Indian School Equalization Assistance Listing Number: 15.042 Contact Person: Business Manager Anticipated Completion Date: June 30, 2023 Planned Corrective Action: Business Manager will communicate with School?s financial inst...

Finding Number: 2022-004, 2021-004 Program Name/Assistance Listing Title: Indian School Equalization Assistance Listing Number: 15.042 Contact Person: Business Manager Anticipated Completion Date: June 30, 2023 Planned Corrective Action: Business Manager will communicate with School?s financial institution to have reports generated in June instead of January.

View Audit 43678

Finding 51301 (2022-001)

Significant Deficiency 2022

Carson Tahoe Health System

NV

Allowable Costs / Cost Principles Reporting Significant Deficiency

Provider Relief Fund 93.498 Recommendation: CLA recommends the Health System perform review procedures over expenses in a timely manner, so expenses are not in non-compliance, being recorded in the incorrect categories. Explanation of disagreement with audit finding: There is no disagreement with th...

Provider Relief Fund 93.498 Recommendation: CLA recommends the Health System perform review procedures over expenses in a timely manner, so expenses are not in non-compliance, being recorded in the incorrect categories. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Health System will resubmit the applicable report to HRSA with the correct eligible expenditures during the next open reporting window. Name(s) of the contact person(s) responsible for corrective action: Katie Kucera and Stefanie Stieber Planned completion date for corrective action plan: March 31, 2024

View Audit 41232

Finding 51292 (2022-004)

Significant Deficiency 2022

Forest County

WI

Cash Management Internal Control / Segregation of Duties HUD Housing Programs

Management has seen significant turnover in the Social Services Department in 2022, which included the fiscal and director positions. Staff is slowly being hired and an outside financial advisor has been hired. This advisor will work through these issues and train the new staff in proper segregation...

Management has seen significant turnover in the Social Services Department in 2022, which included the fiscal and director positions. Staff is slowly being hired and an outside financial advisor has been hired. This advisor will work through these issues and train the new staff in proper segregation of duties and the importance of internal control review by a second employee. Management has hired a new director and new fiscal. The fiscal will be designated to prepare the grant claims and the director will review and approve the grant claims for submission.

View Audit 41230

Finding 51291 (2022-003)

Significant Deficiency 2022

Forest County

WI

Special Tests & Provisions Reporting Significant Deficiency

Management has seen significant turnover in the Social Service Department in the last several years and in 2022 the department lost almost all staff in the department. Management has hired an outside financial advisor/consultant and a new director to help the current staff with policy, procedure and...

Management has seen significant turnover in the Social Service Department in the last several years and in 2022 the department lost almost all staff in the department. Management has hired an outside financial advisor/consultant and a new director to help the current staff with policy, procedure and compliance with Foster Care programs.

View Audit 41230

Finding 51290 (2022-002)

None 2022

Mississippi Alliance of Boys & Girls Clubs, Inc.

MS

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

Individuals Responsible for Corrective Action Plan: Dominique Dye, Mississippi Alliance Grant Administration LaKenya Evans, Mississippi Alliance Grant Administration Corrective Action: The Alliance will implement more stringent internal controls and administrative oversight with respect to reporting...

Individuals Responsible for Corrective Action Plan: Dominique Dye, Mississippi Alliance Grant Administration LaKenya Evans, Mississippi Alliance Grant Administration Corrective Action: The Alliance will implement more stringent internal controls and administrative oversight with respect to reporting requirements and deadlines to make sure ALL financial reports are submitted timely to the respective awarding agencies. Anticipated Completion Date: October 1, 2023

View Audit 48169

Corrective Action Plans

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