Corrective Action Plans

Finding 47305 (2022-001)

Significant Deficiency 2022

ID

Reporting Significant Deficiency Equipment & Real Property Management

We have been in discussion with Office of Head Start in submitting the new format SF 429A's. OHS are the ones that have stopped us from filing until their records are correct and have been working with us. We plan to have this completed by fiscal year 2023. Person(s) Responsible: Irma Morin, CEO...

We have been in discussion with Office of Head Start in submitting the new format SF 429A's. OHS are the ones that have stopped us from filing until their records are correct and have been working with us. We plan to have this completed by fiscal year 2023. Person(s) Responsible: Irma Morin, CEO and Wanda Davis, CFO

View Audit 40933

Finding 47304 (2022-004)

Material Weakness 2022

Cass Rural Water Users District

ND

Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.318 § 200.326

Finding 2022-004 Department of Environment Protection Agency, Passed through North Dakota Department of Environmental Quality Federal Financial Assistance Listing/CFDA Number 66.458 Clean Water State Re...

Finding 2022-004 Department of Environment Protection Agency, Passed through North Dakota Department of Environmental Quality Federal Financial Assistance Listing/CFDA Number 66.458 Clean Water State Revolving Fund Cluster Finding Summary: During the course of the engagement, Eide Bailly LLP identified that the District does not have a written policy on procurement that satisfies the requirements of 2 CFR sections 200.318 through 200.326. Responsible Individuals: Jerry Blomeke, General Manager Corrective Action Plan: The District will establish a written policy that addresses all the procurement requirements for federal programs as identified in 2 CFR sections 200.318 through 200.326 and maintain adequate supporting documentation and records to document history and methods of procurement and the procedures performed to comply with these CFR sections. Anticipated Completion Date: December 31, 2023.

View Audit 40931

Finding 47301 (2022-003)

None 2022

City of Jackson

MN

Internal Control / Segregation of Duties

1. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding: The City Council will establish written policies and procedures for Uniform Guidance. 3. Official Responsible for Ensuring CAP: Matt Skaret, City Administra...

1. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding: The City Council will establish written policies and procedures for Uniform Guidance. 3. Official Responsible for Ensuring CAP: Matt Skaret, City Administrator, is the official responsible for ensuring corrective action of the deficiency. 4. Planned Completion Date for CAP: December 31, 2023. 5. Plan to Monitor Completion of CAP: The City Council will be monitoring this corrective action plan.

View Audit 51532

Finding 47284 (2022-001)

Material Weakness 2022

Carolina College of Biblical Studies

NC

Material Weakness Significant Deficiency Internal Control / Segregation of Duties

FINDING 2022-001 ? Material Adjustments Condition Found: During the course of the audit for the College, we proposed a journal entry to adjust deferred revenue and federal grant revenue. In 2021, the College received a federal grant that should not be recognized as revenue until allowable expenses...

FINDING 2022-001 ? Material Adjustments Condition Found: During the course of the audit for the College, we proposed a journal entry to adjust deferred revenue and federal grant revenue. In 2021, the College received a federal grant that should not be recognized as revenue until allowable expenses have been made. During 2022, the College did incur the allowable expenses and therefore reduced the amount that had been recorded as deferred, however, the amount was not recorded as federal grant revenue. In addition, there were some expenses that should have been recorded as accounts payable at June 30, 2022 that were not recorded. Corrective Action Plan: The financial personnel of CCBS will continue, to the best of their ability, to ensure that year-end adjustments are entered appropriately and that financials maintain GAAP standards before being submitted for audit Anticipated Completion Date: The corrective action will completed by June 2023. Contact Person: Richard Hovater, Vice President of Finance 910-323-5614

View Audit 47703

Finding 47266 (2022-001)

Material Weakness 2022

Marshalltown Community School District

IA

Internal Control / Segregation of Duties

We will continue to review our procedures and implement additional controls where possible.

View Audit 47827

Finding 47249 (2022-001)

Significant Deficiency 2022

Mora Valley Community Health Serivces, Inc.

NM

Internal Control / Segregation of Duties

Management Response MVCHS recognizes that in 2022 income for 2 out of 25 patients was incorrectly entered into the system and the slide was improperly applied. 1. MVCHS will also ensure that required income documents are obtained and that the correct income (s) are applied. MVCHS will also ensure th...

Management Response MVCHS recognizes that in 2022 income for 2 out of 25 patients was incorrectly entered into the system and the slide was improperly applied. 1. MVCHS will also ensure that required income documents are obtained and that the correct income (s) are applied. MVCHS will also ensure that patients who are unable to provide written verification at the time of their first appointment will complete the self-declaration portion of the SFDP application. 2. MVCHS will provide training to Front Office staff to ensure that income and family size was properly entered into the system and the slide is properly applied. MVCHS will ensure that proper documentation is collected from patients and that accurate information is entered into the system, even during staff turnover. Finance/Billing staff will ensure oversite of documentation.

View Audit 45067

Finding 47229 (2022-002)

Significant Deficiency 2022

Wyandanch Union Free School District

NY

Eligibility Significant Deficiency Matching / Level of Effort / Earmarking

FINDING # 2022-002 (REPEAT FINDING OF #2021-002, 2020-003, and 2019-004) U.S. Department of Education ? Passed-through the NYS Education Department Special Education - Grants to States (IDEA, Part B); ALN 84.027; Project #0032-22-0877; Grant Period ? Fiscal Year Ended June 30, 2022 Special Educatio...

FINDING # 2022-002 (REPEAT FINDING OF #2021-002, 2020-003, and 2019-004) U.S. Department of Education ? Passed-through the NYS Education Department Special Education - Grants to States (IDEA, Part B); ALN 84.027; Project #0032-22-0877; Grant Period ? Fiscal Year Ended June 30, 2022 Special Education - Grants to States (IDEA Preschool); ALN 84.173; Project #0033-22-0877; Grant Period ? Fiscal Year Ended June 30, 2022 Significant Deficiency Compliance Requirement: Level of Effort Criteria: According to the OMB Compliance Supplement, IDEA Part B funds received by a school district cannot be used, except under certain limited circumstances, to reduce the level of expenditures for the education of children with disabilities made by the school district from local funds, or a combination of State and local funds, below the level of those expenditures for the preceding fiscal year. To meet this requirement, school districts must meet (1) the eligibility standard and (2) the compliance standard. Condition: The District did not maintain supporting documentation for the maintenance of effort calculator for compliance for actual amounts for the 2020/2021 fiscal year and thus, the District was unable to substantiate various amounts reported within the calculator. Cause: Due to turnover of multiple positions at the District, the District did not maintain the supporting documentation used to substantiate the amounts reported in the maintenance of effort calculator for compliance. Effect: The District did not maintain the supporting documentation used to substantiate the amounts reported in the maintenance of effort calculator for compliance. Questioned Costs: None. Recommendation: We recommend the District develop a system of internal controls to maintain support for the maintenance of effort calculator for compliance. District?s Response: Implementation Plan of Action: The District agrees with these findings; had recognized this matter prior to the start of this audit and took corrective action for maintenance of effort calculator?s. Going forward the business official will file the maintenance of effort reports which will reconcile with the ST-3. Implementation Date: March 30, 2023 Person Responsible for the Implementation: Richard Snyder, the School Business Official is responsible for the implementation of this policy and procedure.

View Audit 41085

Finding 47225 (2022-001)

Material Weakness 2022

Unified School District #457

KS

Subrecipient Monitoring Allowable Costs / Cost Principles Equipment & Real Property Management

Finding 2022-001 Planned Corrective Action: The District?s management will evaluate the grant monitoring process and ensure all documentation for federal grant requirements are maintained, with a planned implementation date by the Financial Officer of January 23, 2023.

View Audit 53241

Finding 47224 (2022-002)

Material Weakness 2022

Benedict College

SC

Material Weakness Reporting Internal Control / Segregation of Duties § 200.502 § 200.510

Finding Number: 2022-002 Condition: The SEFA was not accurate. Planned Corrective Action: Management has accepted ...

Finding Number: 2022-002 Condition: The SEFA was not accurate. Planned Corrective Action: Management has accepted the finding. Moving forward, internal conrols will be strengthened with regard to review and recording of revenue and expense recognition. Specifically, as it relates to this instance, review of documentation from the U.S. Department of Education (DOE) as it relates to HEERF grant funding will be more closely reviewed for understanding to include verification of understanding, guidelines and procedures from the DOE and other pertinent agencies for grant funding. Contact person responsible for corrective action: Deborah McKenzie, Director of Grants & Chief Financial Officer Anticipated Competion Date: November 30, 2022

View Audit 53657

Finding 47217 (2022-002)

Significant Deficiency 2022

Argos Community Schools

IN

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.302 § 200.303 § 200.328

Finding 2022-002 Information on the federal program: Subject: Education Stabilization Fund ? Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 ? Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Pass-Through Entity: Indiana Department of Edu...

Finding 2022-002 Information on the federal program: Subject: Education Stabilization Fund ? Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 ? Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Significant Deficiency 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 requirements. Context: 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. We noted for both reports that were submitted, there was no documented review by someone other than the preparer of the report to ensure the information submitted was complete and accurate. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following corrective action?Argos Community Schools will ensure that going forward, all documents will be overseen by at least two parties in the Business Office, with signed documentation. Responsible party and timeline for completion: Federal regulation requires Kelli VanDerWeele, Corporation Treasurer/Director of Business Services and Ned Speicher, Superintendent, will be overseeing and putting corrective action plan in place immediately.

View Audit 52777

Finding 47214 (2022-001)

Significant Deficiency 2022

Wellspring Family Services

WA

Subrecipient Monitoring Eligibility Internal Control / Segregation of Duties

Finding Number 2022-001: Significant deficiency in internal controls over applicability and determination of eligibility requirements. Contact Person(s): Cobie Sparks-Howard, Director of Housing Services; Calli Clevinger, Housing Program Manager Corrective Action Plan: Wellspring has a long traditi...

Finding Number 2022-001: Significant deficiency in internal controls over applicability and determination of eligibility requirements. Contact Person(s): Cobie Sparks-Howard, Director of Housing Services; Calli Clevinger, Housing Program Manager Corrective Action Plan: Wellspring has a long tradition of beginning work prior to having a signed contract in hand for ongoing programs. Wellspring recognizes the urgency of its clients? needs and wishes to help. However, beginning work prior to having a signed contract for a new program meant that systems and training were completed before Wellspring knew the terms of the contract. Beginning in 2023, Wellspring will no longer begin work prior to receiving a signed contract for a new program. Second, contracts often contain provisions that impact several areas within the agency, such as systems, finance, human resources, and programs. However, prior to 2023, contracts were generally reviewed by a limited number of individuals prior to being signed and were circulated among the broader team inconsistently. As a result, there was no centralized control over whether the terms of the contract were reviewed by the responsible party or implemented appropriately. Wellspring identified this as an issue in 2021 and instituted monthly contract meetings. However, it soon became evident that we needed a central tracking system and approval process in order to ensure compliance. Wellspring is currently in the process of building a contract management system that will manage both the approval process and the compliance aspects of our contracts. We expect this system to be fully implemented by September 30, 2023. Finally, in 2022, Wellspring hired a new and experienced housing director who has established new internal controls at the program level, including quarterly internal audit review procedures. Anticipated completion date: June 30, 2023.

View Audit 52830

Finding 47213 (2022-002)

Material Weakness 2022

Proviso Area for Exceptional Children

IL

Allowable Costs / Cost Principles Cash Management Equipment & Real Property Management

Proviso Area for Exceptional Children ? District SEJA 803 CORRECTIVE ACTION PLAN FOR CURRENT YEAR FINDINGS Year ending June 30, 2022 Corrective Action Plan Finding No.: 2022-002 Condition: The District claimed $76,017 of expenditures related to supplies and equipment on their June 30, 2022 r...

Proviso Area for Exceptional Children ? District SEJA 803 CORRECTIVE ACTION PLAN FOR CURRENT YEAR FINDINGS Year ending June 30, 2022 Corrective Action Plan Finding No.: 2022-002 Condition: The District claimed $76,017 of expenditures related to supplies and equipment on their June 30, 2022 reimbursement claim submitted to the Illinois State Board of Education, however these expenditures were not incurred by the District until July/August 2022. Plan: The District will implement additional procedures for review and approval of reimbursement claims prior to submission to ensure that expenditures are claimed within a reasonable period of time in relation to when a reimbursement claim is submitted. The Staff Accountant will verify the expensed items were received and paid, print the support, and have the Business Manager/CSBO sign the report for reimbursement. Anticipated Date of Completion: June 30, 2023 Name of Contact Person: Dr. Sherry Reynolds-Whitaker Management Response: See above

View Audit 53507

Finding 47190 (2022-001)

Significant Deficiency 2022

Menno Haven, Inc.

PA

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Reporting § 200.303

Finding 2022-001 Condition/Context During the audit of the program in the prior year, known questioned costs of $30,174 were identified related to expenses improperly applied to the funding. In the Period 4 submission, the Organization should have corrected the error by reducing lost revenues repo...

Finding 2022-001 Condition/Context During the audit of the program in the prior year, known questioned costs of $30,174 were identified related to expenses improperly applied to the funding. In the Period 4 submission, the Organization should have corrected the error by reducing lost revenues reported for the amount of known questioned costs identified in the prior year as instructed by the Health Resources and Service Administration (HRSA). Lost revenues reported in the Period 4 submission were not properly reduced for the known questioned costs identified. In addition, the Period 4 submission and lost revenue calculation did not contain a review and approval prior to submission to detect potential errors of this nature. This is not a statistically valid sample. Corrective Action Plan Corrective Action Planned: The Organization agrees with the finding. The next required filing will be reduced by the $30,174 which should have been done in Period 4. Segregation of duties between the preparation of the reports and the review/approval of them, including reviewing all supporting documents, is in place. Going forward once the information is reviewed it will be clearly stated that everything has been reviewed and to the best of the reviewer?s knowledge everything is correct, dated and signed prior to filing the information. This will be reported to the Finance Committee and Board so that it will be in the minutes. Name(s) of Contact Person(s) Responsible for Corrective Action: Ryan Fritz, Chief Financial Officer Anticipated Completion Date: This will be corrected on the next required submission.

View Audit 52826

Finding 47189 (2022-002)

Material Weakness 2022

Massachusetts Alliance of Boys & Girls Clubs, Inc.

GA

Subrecipient Monitoring Internal Control / Segregation of Duties

Individuals Responsible for Corrective Action Plan: Jennifer Aldworth, BGCA MA - Alliance Director Corrective Action: The Alliance will enhance its procedures and internal controls over subrecipient monitoring to ensure local club invoices are properly reviewed. Anticipated Completion Date: De...

Individuals Responsible for Corrective Action Plan: Jennifer Aldworth, BGCA MA - Alliance Director Corrective Action: The Alliance will enhance its procedures and internal controls over subrecipient monitoring to ensure local club invoices are properly reviewed. Anticipated Completion Date: December 31, 2023

View Audit 52824

Finding 47185 (2022-001)

Significant Deficiency 2022

Intecare, INC

IN

Eligibility Significant Deficiency Internal Control / Segregation of Duties

INTECARE, INC. CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 United States Department of Veterans Affairs InteCare, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 01, 2021 - June 30, 2022 The findings from the schedule of finding...

INTECARE, INC. CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 United States Department of Veterans Affairs InteCare, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 01, 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 Veterans Affairs 2022-001 Supportive Services for Veteran Families ? Assistance Listing No. 64.033 Recommendation: We recommend that the control process be reviewed to ensure consistency in obtaining, approving, and retaining required documentation for eligibility. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Name(s) of the contact person(s) responsible for corrective action: Eleni Clark Planned completion date for corrective action plan: January 2023 for all monthly procedures, quarterly refreshers starting at end of December 2022. If the United States Department of Veteran Affairs has questions regarding this plan, please call Eleni Clark, SSVF Program Manager at 317-504-9815.

View Audit 53501

Finding 47184 (2022-002)

Significant Deficiency 2022

Broad Top Township

PA

Internal Control / Segregation of Duties Cash Management Reporting

The Township understands the potential effects of the condition described above but agrees that it would not be cost beneficial to hire additional personnel in order to provide for more adequate segregation of duties at this time. The Board continues to closely monitor the financial transaction proc...

The Township understands the potential effects of the condition described above but agrees that it would not be cost beneficial to hire additional personnel in order to provide for more adequate segregation of duties at this time. The Board continues to closely monitor the financial transaction process; and has in place a number of control procedures over the financial transaction process to provide for as much segregation of duties as is possible given the size of the Township?s staff. At their monthly public meetings, the three Township Supervisors personally review and formally approve the list of all bills proposed for payment and each month?s complete financial statements. The Township has in place a requirement that two authorized signatures are required on all check, and at least one member of the Board must personally sign all checks issued by the Township. In addition, the Township Treasurer is bonded. The Board intends to continue its close involvement in, and oversight over, the financial transaction process.

View Audit 52823

Finding 47183 (2022-001)

Significant Deficiency 2022

Broad Top Township

PA

Internal Control / Segregation of Duties Reporting Significant Deficiency

The Township understands the potential effects of the condition described above but agrees that it would not be cost beneficial to hire additional personnel in order to provide for more adequate segregation of duties at this time. The Board continues to closely monitor the financial transaction proc...

The Township understands the potential effects of the condition described above but agrees that it would not be cost beneficial to hire additional personnel in order to provide for more adequate segregation of duties at this time. The Board continues to closely monitor the financial transaction process; and has in place a number of control procedures over the financial transaction process to provide for as much segregation of duties as is possible given the size of the Township?s staff. At their monthly public meetings, the three Township Supervisors personally review and formally approve the list of all bills proposed for payment and each month?s complete financial statements. The Township has in place a requirement that two authorized signatures are required on all check, and at least one member of the Board must personally sign all checks issued by the Township. In addition, the Township Treasurer is bonded. The Board intends to continue its close involvement in, and oversight over, the financial transaction process.

View Audit 52823

Finding 47181 (2022-001)

Material Weakness 2022

Metropolitan Learning Institute, Inc.

NY

Material Weakness Reporting Matching / Level of Effort / Earmarking

Management?s Corrective Action Plan Audit Firm: Andrew Pieri CPA, PC. Audit Period: January 1, 2022 through December 31, 2022 The finding from the December 31, 2022 schedule of findings and question costs is discussed below. The finding is numbered consistent with the number assigned in the schedu...

Management?s Corrective Action Plan Audit Firm: Andrew Pieri CPA, PC. Audit Period: January 1, 2022 through December 31, 2022 The finding from the December 31, 2022 schedule of findings and question costs is discussed below. The finding is numbered consistent with the number assigned in the schedule. FINDING: 2022-001 Quarterly and Annual Reporting Federal Agency / Federal Program: U.S. Department of Education / Education Stabilization Fund Subject: Reporting (L) CFDA Number: 84.425 Metropolitan Learning Institute, Inc. agrees with the finding. Planned Corrective Action Plan: The School will amend the quarterly and annual reports and provide the support documentation for all the components in the annual report to the auditor for testing. Responsible for corrective action: James Bruce . Anticipated completion date: 11/300/2023

View Audit 52821

Finding 47178 (2022-001)

Material Weakness 2022

Mercy Haven Inc.

NY

Cash Management HUD Housing Programs Reporting

Material Weakness ? Internal Control over Compliance & Compliance Testing The Organization will reach out to HUD again to seek assistance to resolve the REAC system technical issues in order to move forward.

View Audit 52449

Finding 47165 (2022-003)

Significant Deficiency 2022

Mount Pleasant Good Samaritan Hsg Dba Mt Pleasant Place 075-11072-Ref

SD

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

Finding 2022-003 Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: Section 223(f) Mortgage Insurance for the Purchase of Refinancing of Existing Multifamily Housing Projects Federal Financial Assistance Listing #14.155 Finding Summary: The Project transacted more t...

Finding 2022-003 Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: Section 223(f) Mortgage Insurance for the Purchase of Refinancing of Existing Multifamily Housing Projects Federal Financial Assistance Listing #14.155 Finding Summary: The Project transacted more than $25,000 with a vendor but did not retain documentation to support verification that the vendor was not included as an excluded party within the System for Award Management (SAM). Responsible Individuals: Daniel Schneider, Supervisor, Finance and Matt Sieler, Supervisor Accounting Corrective Action Plan: We will review our procedures with applicable employees to ensure compliance with designed controls. Anticipated Correction Date: January 31, 2022

View Audit 47723

Finding 47164 (2022-002)

Significant Deficiency 2022

Mount Pleasant Good Samaritan Hsg Dba Mt Pleasant Place 075-11072-Ref

SD

HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions

Finding 2022-002 Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: Section 223(f) Mortgage Insurance for the Purchase of Refinancing of Existing Multifamily Housing Projects Federal Financial Assistance Listing #14.155 Finding Summary: The Project?s internal contro...

Finding 2022-002 Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: Section 223(f) Mortgage Insurance for the Purchase of Refinancing of Existing Multifamily Housing Projects Federal Financial Assistance Listing #14.155 Finding Summary: The Project?s internal control process requires approval of timesheets. During testing, there was one instance where an employee?s timesheet was not approved and one instance where an employee?s timesheet was approved after payroll; however, we were unable to determine whether the review occurred within a reasonable amount of time after the payroll period. Responsible Individuals: Lana Walter, Manager, Regional Affordable Housing and Matt Sieler, Supervisor Accounting Corrective Action Plan: We will review our procedures with applicable employees to ensure compliance with designed controls. Anticipated Correction Date: January 31, 2022

View Audit 47723

Finding 47155 (2022-001)

Significant Deficiency 2022

College of Dupage Community College District 502

IL

Student Financial Aid Reporting Significant Deficiency

CORRECTIVE ACTION PLAN U.S. Department of Education College of DuPage, Community College District Number 502 (the College), respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: CliftonLarsonAllen LLP, Oak ...

CORRECTIVE ACTION PLAN U.S. Department of Education College of DuPage, Community College District Number 502 (the College), respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: CliftonLarsonAllen LLP, Oak Brook, Illinois Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings, responses, and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Findings ? Financial Statement Audit: None Findings ? Federal Award Programs Audits: Department of Education 2022-001 ? Enrollment Status Reporting Recommendation: We recommend that the College review its procedures to ensure enrollment status changes are reported to NSLDS accurately, as required by regulations. Planned Corrective Action: The College of DuPage has reviewed and agrees with the enrollment reporting finding and has already taken multiple steps to resolve all issues ensuring complete, accurate and timely reporting. The College has done or will do the following: 1. Short term solution ? To reduce any knowledge gaps going forward, the responsibility of enrollment reporting into NSLDS will now be the responsibility of the Enrollment Reporting Specialist. That position is housed in the Records office and reports to the Registrar. The Enrollment Reporting Specialist will be responsible for all aspects of enrollment reporting to NSC and NSLDS including the aforementioned subpopulation of students. 2. Long term solution(s) ? The Record?s office will work closely with the Information Technology department to automate the process of capturing unofficial withdrawal information from Colleague and reporting it to NSC. That information will then be automatically updated into NSLDS effortlessly and without manual intervention. Additionally, the college is re-examining its policy for allowing students to register for multiple programs of study simultaneously. Contacts Responsible for Corrective Action: Dr. Diana Del Rosario, Assistant Provost, Student Affairs Nishia Ikezoe Heard, Senior Director, Student Financial Assistance, Veterans Services & Scholarships Jill Pierson, Registrar Scott Brady, CFO & Treasurer

View Audit 41346

Finding 47135 (2022-003)

Significant Deficiency 2022

Eagle Ridge Academy

MN

Reporting Allowable Costs / Cost Principles Cash Management

2022-003 Child Nutrition Cluster ? Assistance Listing No. 10.553 and 10.555 Recommendation: We recommend that the School implement formally documented procedures and controls in relation to the required child nutrition cluster CLiCS reports, to ensure they are completed accurately going forward. Exp...

2022-003 Child Nutrition Cluster ? Assistance Listing No. 10.553 and 10.555 Recommendation: We recommend that the School implement formally documented procedures and controls in relation to the required child nutrition cluster CLiCS reports, to ensure they are completed accurately going forward. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Operations Manager will verify that the numbers of meals served matches the number inputted into CLICS is accurate. Operations Manager with verify monthly by checking Infinite Campus against the meals served spreadsheet prior to submitting for reimbursement. Reimbursement claim has been corrected with MDE. Name(s) of the contact person(s) responsible for corrective action: Karen Conner Planned completion date for corrective action plan: 2/1/2023

View Audit 51796

Finding 47132 (2022-002)

Significant Deficiency 2022

Coker University

SC

Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking

2022-002. Debt Reserve Requirement Name of contact person responsible for Corrective Action Plan: Dan Buryj, Vice President of Administration and Finance Corrective Action Plan: We concur with the finding. The University is in the process of implementing controls and procedures to ensure that all ...

2022-002. Debt Reserve Requirement Name of contact person responsible for Corrective Action Plan: Dan Buryj, Vice President of Administration and Finance Corrective Action Plan: We concur with the finding. The University is in the process of implementing controls and procedures to ensure that all dent reserve funds are transfered timely in accordance with applicable compliance requirements. Anticipated Completion Date: Spring 2023

View Audit 51293

Finding 47128 (2022-001)

Material Weakness 2022

Coker University

SC

Allowable Costs / Cost Principles Material Weakness Reporting

2022-001. Enrollment Reporting Name of contact person responsible for Corrective Action Plan: Whitney Costner, Registrar Corrective Action Plan: We concur with the finding. The University is in the process of implementing controls and procedures to ensure that all student roster files are reviewe...

2022-001. Enrollment Reporting Name of contact person responsible for Corrective Action Plan: Whitney Costner, Registrar Corrective Action Plan: We concur with the finding. The University is in the process of implementing controls and procedures to ensure that all student roster files are reviewed, updated and submitted in accordance with applicable compliance requirements. Anticipated Completion Date: December 2023

View Audit 51293

Corrective Action Plans

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