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Emmanuel College
GA
Questioned Costs Special Tests & Provisions Student Financial Aid
Emmanuel College Audit Response Finding number 2022-001 from the 2022 audit has been copied below with the management response and corrective action plan provided. EMMANUEL COLLEGE SCHEDULE OF FINDINGS AND QUESTIONED COSTS JUNE 30, 2022 Condition: Out of a sample of 108 students there were 20 who ...
Emmanuel College Audit Response Finding number 2022-001 from the 2022 audit has been copied below with the management response and corrective action plan provided. EMMANUEL COLLEGE SCHEDULE OF FINDINGS AND QUESTIONED COSTS JUNE 30, 2022 Condition: Out of a sample of 108 students there were 20 who withdrew. We decided to test all 20 of those students as it related to return of Title IV funds. Return of funds were sent in by the required date except for two instances. One was late due to the Thanksgiving Holiday. The school was closed on that Thursday and Friday, so the funds were not submitted until the following Monday. This was not a big deal; however, the other instance was simply late by 4 days and no Holidays were involved. Cause: Simply an oversight in which the date simply slipped by them. Effect: The Department of Education received the transferred return of funds 4 days later than they were required to be deposited into the SFA account. Recommendation: College management should design and implement procedures to ensure that there are checks and balances to make sure that when a student withdraws and the return of funds are calculated that the required return date is flagged and sent to whomever is responsible for submitting those funds to the SFA account. Management Response and Corrective Action Plan: Financial Aid personnel will utilize a built in Return to Title IV funds feature of the financial aid software, PowerFaids, to function as a quality assurance measure for Accounting Office staff. The PowerFaids function archives the date of withdrawal and calculates the deadline for return of funds. This feature will allow for quality assurance reports to be pulled no less than a week before the deadline so that Financial Aid staff can serve as an accountability partner for accounting staff in ensuring funds are returned in a timely fashion and in compliance with all federal guidelines. Contact Responsible for Corrective Action: Donna Quick, Vice President for Enrollment, 706-245-2872
View Audit 55512 Questioned Costs: $1
Finding 58435 (2022-003)
Significant Deficiency 2022
Tucson Unified School District No. 1
AZ
Questioned Costs Subrecipient Monitoring Reporting
2022-003 Education Stabilization Fund ? Assistance Listing No. 84.425 Recommendation: We recommend the District to review its current procedures over the review of contracts to ensure prevailing wage rates clauses are included in the contract and implement a monitoring control to ensure certified pa...
2022-003 Education Stabilization Fund ? Assistance Listing No. 84.425 Recommendation: We recommend the District to review its current procedures over the review of contracts to ensure prevailing wage rates clauses are included in the contract and implement a monitoring control to ensure certified payrolls are submitted by the contractor or subcontractor in a timely manner as required by the regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: For all Requests for Proposals (RFP), Invitations for Bid (IFB), and Requests for Quotations (RFQ), the District provides a ?Special Requirements: Federal Requirements? section in all of the terms and conditions that prospective vendors must review. All vendors are required to acknowledge that they read, understand, and will abide by the various Federal requirements. Among them, a clause of building projects states, ?Davis-Bacon Act ? the OFFEROR shall complete with the Davis-Bacon Act (40 U.S.C. 276a to 276a-7) as supplemented by the Department of Labor regulations (29 CFR Part 5).? Any prospective vendor is required to maintain records for the operations under the awarded contract for a period of not less than five (5) years for the District?s review. The District is currently identifying construction project vendors and requesting documentation to show evidence that the vendors met the requirements of Davis-Bacon. Davis-Bacon requirements have been implemented since July 1, 2022, and missing documentation from vendors will be collected by June 30, 2024. Name of the contact person responsible for corrective action: Ricky Hernandez, Chief Financial Officer Planned completion date for corrective action plan: Process was implemented by June 30, 2022. Vendors with missing documentation will be collected by June 30, 2024.
View Audit 55907 Questioned Costs: $1
Finding 58431 (2022-002)
Material Weakness 2022
The Harry and Jeanette Weinberg Gardens at Bedford, INC
MD
HUD Housing Programs Questioned Costs Cash Management
Finding 2022-2 a. Comments on the Finding and Each Recommendation Management agrees with the finding. b. Action(s) Taken or Planned on the Finding The Residual Receipts deposit was not made timely due to a turnover in staff. Management has trained all accounting staff on this process and
Finding 2022-2 a. Comments on the Finding and Each Recommendation Management agrees with the finding. b. Action(s) Taken or Planned on the Finding The Residual Receipts deposit was not made timely due to a turnover in staff. Management has trained all accounting staff on this process and
View Audit 55113
Finding 58429 (2022-002)
Significant Deficiency 2022
Lutheran Seniorlife
PA
Questioned Costs Procurement, Suspension & Debarment Reporting
2022-002 Federal agency: U.S. Department of Health and Human Services Federal Program Title: COVID-19 Provider Relief Fund Assistance Listing #: 93.498 Criteria or specific requirement: The Provider Relief Funds were provided under the Coronavirus Aid, Relief, and Economic Security Act (Pub. L. No. ...
2022-002 Federal agency: U.S. Department of Health and Human Services Federal Program Title: COVID-19 Provider Relief Fund Assistance Listing #: 93.498 Criteria or specific requirement: The Provider Relief Funds were provided under the Coronavirus Aid, Relief, and Economic Security Act (Pub. L. No. 116-136, 134 Stat. 563) and are to be used to prevent, prepare for, and respond to coronavirus and that the funds shall reimburse the recipient only for health care related expenses or lost revenues that are attributable to coronavirus. These funds may not be used to reimburse expenses of losses that have been reimbursed from other sources or that other sources are obligated to reimburse. Condition: The Organization's internal controls over reporting were not effective. Context: During the audit, it was determined that one out of 13 expenditures selected for testing did not agree to the supporting payment. Recommendation: We recommend expenditures only be allocated to Provider Relief Funds after they have been paid. Action taken in response to finding: Management acknowledges the error in the report and for future reporting periods will verify expenditures have been paid before reporting. Name of contact person responsible for corrective action: Jeffrey Carraway
View Audit 55905
Finding 58428 (2022-001)
Significant Deficiency 2022
Lutheran Seniorlife
PA
Questioned Costs Reporting Significant Deficiency
2022-001 Federal agency: U.S. Department of Health and Human Services Federal Program Title: COVID-19 Provider Relief Fund Assistance Listing #: 93.498 Criteria or specific requirement: The Provider Relief Funds were provided under the Coronavirus Aid, Relief, and Economic Security Act (Pub. L. No. ...
2022-001 Federal agency: U.S. Department of Health and Human Services Federal Program Title: COVID-19 Provider Relief Fund Assistance Listing #: 93.498 Criteria or specific requirement: The Provider Relief Funds were provided under the Coronavirus Aid, Relief, and Economic Security Act (Pub. L. No. 116-136, 134 Stat. 563) and are to be used to prevent, prepare for, and respond to coronavirus and that the funds shall reimburse the recipient only for health care related expenses or lost revenues that are attributable to coronavirus. These funds may not be used to reimburse expenses of losses that have been reimbursed from other sources or that other sources are obligated to reimburse. Condition: The Organization's internal controls over reporting were not effective. Context: During the audit, it was determined that on three out of five reports selected for testing, lost revenue was overstated due to differences between revenue reported under the actual revenue method (option one) for reporting lost revenue and the underlying internal financial information. Recommendation: We recommend management implement additional procedures to review reported revenue before submitting reports and adjust the system report used to compile the revenue information to ensure it is correct and reflects the utilization of Provider Relief Funds to replace lost revenue. Action taken in response to finding: Management acknowledges the error in selecting an incomplete management revenue report for reporting purposes. For future reporting periods, management will correct the management report utilized and ensure it balances with total revenues. Management will correct the amounts report for 2019 through 2022 beginning with Provider Relief Funds reporting period #4. Name of contact person responsible for corrective action: Jeffrey Carraway
View Audit 55905
Finding 58427 (2022-004)
Significant Deficiency 2022
Lutheran Seniorlife
PA
HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties
2022-004 Federal agency: U.S. Department of Housing and Urban Development Federal Program Title: Mortgage Insurance ? Nursing Homes, Intermediate Care Facilities, Board and Care Homes, and Assisted Living Facilities Assistance Listing #: 14.129 Criteria or specific requirement: REAC Inspection Resul...
2022-004 Federal agency: U.S. Department of Housing and Urban Development Federal Program Title: Mortgage Insurance ? Nursing Homes, Intermediate Care Facilities, Board and Care Homes, and Assisted Living Facilities Assistance Listing #: 14.129 Criteria or specific requirement: REAC Inspection Results Condition: St. John received a REAC inspection score of less than 31, which denotes the property has physical deficiencies that do not meet contractual obligations to HUD. Context: Results of REAC inspection 613308. Recommendation: St. John should work to address all REAC inspection findings. Action taken in response to finding: Subsequent to this survey, the facility incurred significant flooding, which required immediate action. Due to this, St. John did not have the ability to address the findings from the survey. With a protracted insurance claims process and the impact of Covid-19 on building operations, work on the outstanding deficiencies has been delayed. Due to the risk to residents and staff, all outside visitors including maintenance contractors and other vendors has been limited for a number of periods during the pandemic during FY21. Management completed an assessment of the facility?s use and has begun a repositioning plan to bring new living options into the building. In order to complete the needed improvements to the building, St. John has completed a refinancing of its existing HUD debt and negotiated a construction loan to fund the improvements. The closing on the refinancing of the existing HUD loan and the construction loan took place on July 8, 2021. Name of contact person responsible for corrective action: Jeffrey Carraway
View Audit 55905
Finding 58426 (2022-003)
Significant Deficiency 2022
Lutheran Seniorlife
PA
HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties
2022-003 Federal agency: U.S. Department of Housing and Urban Development Federal Program Title: Mortgage Insurance ? Nursing Homes, Intermediate Care Facilities, Board and Care Homes, and Assisted Living Facilities Assistance Listing #: 14.129 Criteria or specific requirement: Failure to Maintain A...
2022-003 Federal agency: U.S. Department of Housing and Urban Development Federal Program Title: Mortgage Insurance ? Nursing Homes, Intermediate Care Facilities, Board and Care Homes, and Assisted Living Facilities Assistance Listing #: 14.129 Criteria or specific requirement: Failure to Maintain Approved Management Agreements Condition: St. John Lutheran Care Center (St. John) was charged a management fee by Lutheran SeniorLife, its parent but did not have an approved management contract meeting the requirements of the regulatory agreement. Context: St. John did not have an approved management agreement. Recommendation: St. John should enter into an approved management agreement with Lutheran SeniorLife. Action taken in response to finding: St. John updated internal agreements to reflect the change from Lutheran Affiliated Services to Lutheran SeniorLife, but neglected to complete the process with HUD. St John will submit the paperwork to obtain a certified HUD approved management agreement. While the organization was operating without this agreement in place, management fees charged were only to reimburse costs incurred in performing these management functions. During Fiscal Year 2021, St John entered into a refinancing plan with a lender in order to facilitate a repositioning of the facility and to enable facility improvements that were identified. The closing on the refinancing of the existing HUD loan took place on July 8, 2021. Name of contact person responsible for corrective action: Jeffrey Carraway
View Audit 55905
Finding 58424 (2022-001)
Significant Deficiency 2022
Carroll Community College
MD
Questioned Costs Eligibility Reporting § 200.303
Action taken in response to finding: After management was re-notified of the reporting errors in the HEERF reports on the college website, management has decided to completely reorganize the college webpage for HEERF reports. This will allow management and the reader to better understand the spendin...
Action taken in response to finding: After management was re-notified of the reporting errors in the HEERF reports on the college website, management has decided to completely reorganize the college webpage for HEERF reports. This will allow management and the reader to better understand the spending history of institutional and student portions of these grants. When the website is reorganized, quarterly reports will be reviewed and verified that student data is verified and reported correctly in the narrative of the reports. Name(s) of the contact person(s) responsible for corrective action: Ms. Karen Pelton, Mr. Timothy League and Mr. John Gay. Planned completion date for corrective action plan: Adjustments to the website and the review and correction of these reports, if needed, is currently in process and is expected to be completed no later than January 31, 2023.
View Audit 56029
Finding 58422 (2022-002)
Material Weakness 2022
Fresno County Fire Protection District
CA
Subrecipient Monitoring Material Weakness Reporting
Program: Coronavirus State Local Fiscal Recovery Funds (SLFR) CFDA No.: 21.027 Federal Grantor: U.S. Department of Treasury Passed-through: Fresno County Award No. and Date: Fresno County Agreement 22-126, April 5, 2022 Finding 2022-002: Reporting Type of Finding: Material weakness in internal contr...
Program: Coronavirus State Local Fiscal Recovery Funds (SLFR) CFDA No.: 21.027 Federal Grantor: U.S. Department of Treasury Passed-through: Fresno County Award No. and Date: Fresno County Agreement 22-126, April 5, 2022 Finding 2022-002: Reporting Type of Finding: Material weakness in internal controls over Reporting and Noncompliance View of Responsible Officials: Concur with the finding. Corrective Action Plan: ? The District will develop and implement a more robust system for the preparation and submission of reporting. ? The District will include monitoring of all award contracts for reporting and other compliance conditions. Projected Implementation Date: May 1, 2023
View Audit 55903
Finding 58421 (2022-001)
Material Weakness 2022
Fresno County Fire Protection District
CA
Questioned Costs Allowable Costs / Cost Principles Material Weakness
Program: Coronavirus State Local Fiscal Recovery Funds (SLFR) CFDA No.: 21.027 Federal Grantor: U.S. Department of Treasury Passed-through: Fresno County Award No. and Date: Fresno County Agreement 22-126, April 5, 2022 Finding 2022-001: Allowable Costs Type of Finding: Material weakness in internal...
Program: Coronavirus State Local Fiscal Recovery Funds (SLFR) CFDA No.: 21.027 Federal Grantor: U.S. Department of Treasury Passed-through: Fresno County Award No. and Date: Fresno County Agreement 22-126, April 5, 2022 Finding 2022-001: Allowable Costs Type of Finding: Material weakness in internal controls over compliance with Activities Allowable and Allowable Cost and Noncompliance View of Responsible Officials: Concur with the finding. Corrective Action Plan: ? Specifically related to future Coronavirus State Local Fiscal Recovery Funds (SLFR), The District will improve the method for tracking COVID-19 related emergency calls. ? The District will provide the appropriate training for all staff involved in the administration of federal awards to become knowledgeable of the District?s internal control processes related to federal awards. Projected Implementation Date: July 1, 2023
View Audit 55903 Questioned Costs: $1
Quartz Valley Indian Reservation
CA
Questioned Costs Eligibility Internal Control / Segregation of Duties
2022-001 Sufficient documentation of eligibility not maintained for all items selected for testing. Contact Person Trisha Braswell Anticipated Completion Date 12/31/2023 Action Plan: Due to large turnover in staff at the front desk , we were not able to fully correct this finding this year. Th...
2022-001 Sufficient documentation of eligibility not maintained for all items selected for testing. Contact Person Trisha Braswell Anticipated Completion Date 12/31/2023 Action Plan: Due to large turnover in staff at the front desk , we were not able to fully correct this finding this year. The Clinic Manager will ensure all new staff are trained and that it is part of the of the orientation.
View Audit 55048
Finding 58410 (2022-001)
Significant Deficiency 2022
St. Thomas University Inc.
FL
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
Name of Responsible Officials: Margherite Powell, Director of Financial Aid. The Policy and Procedures manual has been updated to reflect the following updated process: The Financial Aid Office has implemented measures to ensure students/parents tha...
Name of Responsible Officials: Margherite Powell, Director of Financial Aid. The Policy and Procedures manual has been updated to reflect the following updated process: The Financial Aid Office has implemented measures to ensure students/parents that have Title IV loans disbursed are sent loan disbursement notifications via Colleague once a loan disbursement has been made. The process is done via Colleague each day and captures all Title IV loan disbursements made for the previous day. The notifications are processed via the ST-PCB process in Colleague, which sends a system generated loan disbursement notification to the student/parent. Processes are being worked on with the Information Technology department to generate a copy of the notification and to put in place a paper notification if no parent email is provided.
View Audit 54014
St. Thomas University Inc.
FL
Special Tests & Provisions Questioned Costs Student Financial Aid
Name of Responsible Officials: Carlos Chaves, Business Office Manager. The Business Office processes student refunds within 14 days after a Title IV credit balance appears on a student?s account. At least once per week, the Refunds Coordinator ...
Name of Responsible Officials: Carlos Chaves, Business Office Manager. The Business Office processes student refunds within 14 days after a Title IV credit balance appears on a student?s account. At least once per week, the Refunds Coordinator generates a refund report (ARTM) which lists students with credit balances. The University?s policy is that all refunds are processed via ACH (direct deposit), and all students are required to provide their bank account information. Communication is sent to students throughout the semester reminding them to sign up for direct deposit. To ensure that all students receive their refunds by the required 14 days, a paper check is issued to students missing banking information. Checks are sent to the mailing address on file. Communication will continue to be sent to all students encouraging them to sign up for ACH refunds. However, refunds are processed timely even if the banking information is not available. The Policy and Procedures manual has been updated to reflect this process.
View Audit 54014
St. Thomas University Inc.
FL
Special Tests & Provisions Questioned Costs Procurement, Suspension & Debarment
Name of Responsible Officials: Carlos Chaves, Business Office Manager. The Business Office has implemented measures to ensure that Perkins Promissory Notes are identified, stored, and accessible during their repayment and collection period. In a...
Name of Responsible Officials: Carlos Chaves, Business Office Manager. The Business Office has implemented measures to ensure that Perkins Promissory Notes are identified, stored, and accessible during their repayment and collection period. In addition to the current filing system, the Business Office will utilize management software for ease of access and recording. To ensure that all remaining promissory notes are kept in accordance with Department of Education regulations, the Business Office will: ? Record all incoming promissory notes internally and externally. ? Promissory notes created prior to 2013 will be made digitally accessible through Perceptive Content, a secure content management system. Access to these promissory notes will only be accessible by parties with authorized access. ? Promissory notes created after 2013 will continue to be made available through Heartland ECSI?s third party filing system. ECSI records paid, completed, cancelled, and retired promissory notes that were created after 2013. ? In accordance with the Perkins Assignment and Liquidation Guide from the Department of Education (EA ID: General-21-53), all accounts with promissory notes unable to be located will be written off and/or purchased from the Department of Education prior to the end of FY 2023. The Policy and Procedures manual has been updated to reflect this process.
View Audit 54014
Finding 58405 (2022-002)
Significant Deficiency 2022
Town of Easton
MD
Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.317 § 200.318 § 200.327
Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: We recommend the Town establish and document procurement policies and procedures in conformity with the Federal requirements ?? 200.317 through 200.327. Explanation of disagreement with audit finding: T...
Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: We recommend the Town 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 Town of Easton will modify the current procurement procedures to add an additional section for those services, materials or products procured that have a Federal Grant Revenue source. Name(s) of the contact person(s) responsible for corrective action: Donald Richardson Planned completion date for corrective action plan: June 30, 2023
View Audit 54126
Finding 58398 (2022-001)
Material Weakness 2022
Appalachian Mountain Community Health Centers
NC
Special Tests & Provisions Questioned Costs Internal Control / Segregation of Duties
In Finding 2022-001, it was reported that the Organization did not properly apply the sliding fee discounts for certain patients with visits to the Organization during the year ended June 30, 2022. Management recognizes the importance of complying with sliding fee guidelines. In response to Findi...
In Finding 2022-001, it was reported that the Organization did not properly apply the sliding fee discounts for certain patients with visits to the Organization during the year ended June 30, 2022. Management recognizes the importance of complying with sliding fee guidelines. In response to Finding 2022-001, proper training will be given to employees and sliding fee discounts will be reviewed by a supervisor on a periodic basis the ensure compliance with the sliding fee scale.
View Audit 54012
Finding 58397 (2022-001)
Significant Deficiency 2022
Weiser Valley Hospital District Dba Weiser Memorial Hospital
ID
Procurement, Suspension & Debarment Material Weakness Significant Deficiency
2022-001 Policies and Procedures for Federal Awards Corrective action planned: We did not have a written policy and procedure in place for federal awards at year-end. Upon discovery, we have created required policies and procedures and have implemented them to our organization. Anticipated completi...
2022-001 Policies and Procedures for Federal Awards Corrective action planned: We did not have a written policy and procedure in place for federal awards at year-end. Upon discovery, we have created required policies and procedures and have implemented them to our organization. Anticipated completion date: December 16, 2022 Contact person responsible for corrective action: Pamela Stampfli, CFO
View Audit 54777
Finding 58384 (2022-001)
Significant Deficiency 2022
Unified School District #349 Stafford, Ks
KS
Subrecipient Monitoring Internal Control / Segregation of Duties
Finding 2022-001 - Lack of Segregation of Duties The District understands that this is a significant deficiency but feels it is not cost-effective at this time to hire additional employees to properly segregate duties. We feel that the oversight performed by the Superintendent and Board of Educat...
Finding 2022-001 - Lack of Segregation of Duties The District understands that this is a significant deficiency but feels it is not cost-effective at this time to hire additional employees to properly segregate duties. We feel that the oversight performed by the Superintendent and Board of Education over the financial statement activity and reports of the District is adequate to help mitigate the lack of segregation of duties. We believe it would be inefficient and cost prohibitive to hire the additional employees needed to properly segregate duties so at this time we do not plan on making any changes. However, we will continue to monitor this situation and periodically determine if it is cost-effective for us to properly segregate duties.
View Audit 54827
Finding 58382 (2022-001)
Significant Deficiency 2022
Dependency Legal Services
CA
Questioned Costs Cash Management Significant Deficiency § 200.512
2022-001 - INTERNAL CONTROL OVER COMPLIANCE - SIGNIFICANT DEFICIENCY CONDITION: DLS submitted the 2021 data collection package to the Audit Clearinghouse after the required due date. CAUSE: The Judicial Council of California did not process the reimbursement requests timely. DLS was unable to dete...
2022-001 - INTERNAL CONTROL OVER COMPLIANCE - SIGNIFICANT DEFICIENCY CONDITION: DLS submitted the 2021 data collection package to the Audit Clearinghouse after the required due date. CAUSE: The Judicial Council of California did not process the reimbursement requests timely. DLS was unable to determine actual revenue and contract receivable until resolution. CRITERIA: Uniform Guidance 2 CFR 200.512(a) requires that the audit package and the data collection form shall be submitted 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year. EFFECT: DLS was not in compliance with Uniform Guidance 2 CFR 200.512(a). QUESTIONED COSTS: n/a RECOMMENDATION: DLS should ensure timely compliance as part of year end audit process. Management Response: DLS will schedule its annual audit to occur in August, at the latest. This will ensure that the annual audit is completed in time to meet the Sept. 30th filing deadline with the Audit Clearinghouse. In the event that the Judicial Council is unable to process reimbursements timely, DLS' management will estimate revenue and receivable balances based on reasonable and probable amounts so that the audit will still be completed on time. Date: 9.13.23 __________________________________ John P. Passalacqua, Executive Director
View Audit 54163
Finding 58377 (2022-001)
Significant Deficiency 2022
Midland Univeristy
NE
Student Financial Aid Questioned Costs Matching / Level of Effort / Earmarking
To Whom It May Concern: Midland University Single Audit Report: Corrective Action Plan - Year ended May 31, 2022 Finding 2022-001 ? Title IV Credit Balances Condition/Context: For 4 of 25 students tested, the credit balance was not resolved in compliance with the regulations, the student?s Title I...
To Whom It May Concern: Midland University Single Audit Report: Corrective Action Plan - Year ended May 31, 2022 Finding 2022-001 ? Title IV Credit Balances Condition/Context: For 4 of 25 students tested, the credit balance was not resolved in compliance with the regulations, the student?s Title IV credit balances on their accounts were held and applied to future charges without student or parent authorization. The first student?s Title IV credit balance was $759 of Direct Loan funds, the second student?s was $3,702 of Direct Loan funds, the third student?s was $390 of Direct Loan funds and the fourth student?s was $2,850 of Direct Loan funds and $943 of Teach Grant funds. The sample was not a statistically valid sample. Corrective Action Plan The University agrees with the finding. The occurrence of Title IV credit balances occurs primarily with graduate program students. A review is being conducted of current internal control processes and evaluating what additional reporting is capable within the student information system to assist in identifying these Title IV credit balances in a more timely manner. Title IV credit balances are being monitored during the Spring 2023 terms and new procedures will be put in place for the Fall 2024 term.
View Audit 54189 Questioned Costs: $1
Deptford Township Board of Education
NJ
Questioned Costs Subrecipient Monitoring Internal Control / Segregation of Duties
Summary description - The School District failed to maintain proper time and activity reports for employees charged to the Title I grant. Corrective Action Plan - That the School District time and activity reports must be completed within federal guidelines for salaries charged to Title 1 program. ...
Summary description - The School District failed to maintain proper time and activity reports for employees charged to the Title I grant. Corrective Action Plan - That the School District time and activity reports must be completed within federal guidelines for salaries charged to Title 1 program. Method of Implementation - Enhanced internal controls and additional staff training. Person Responsible for Implementation - Chief Academic Officer Planned Completion Date of Implementation - September 1, 2023
View Audit 55552
Finding 58311 (2022-006)
Material Weakness 2022
Harrisburg Community Unit School District #3
IL
Questioned Costs Internal Control / Segregation of Duties
Finding Type: Compliance and Material Weakness. Name of Contact Person: Eric Witges, Superintendent. Recommendation: We recommend that a supervisor review the quarterly expenditure reports and supporting documentation to ensure all costs are reported timely and accurately. Corrective Action: ...
Finding Type: Compliance and Material Weakness. Name of Contact Person: Eric Witges, Superintendent. Recommendation: We recommend that a supervisor review the quarterly expenditure reports and supporting documentation to ensure all costs are reported timely and accurately. Corrective Action: We will ensure that more time is dedicated to this procedure and more accuracy is implemented with an additional administrator review. Proposed Completion Date: Immediately.
View Audit 54457
Finding 58304 (2022-007)
Material Weakness 2022
Harrisburg Community Unit School District #3
IL
Procurement, Suspension & Debarment Internal Control / Segregation of Duties School Nutrition Programs
Finding Type: Material Weakness. Name of Contact Person: Eric Witges, Superintendent. Recommendation: We recommend that the District check the Excluded Parties List System or collect certifications from any vendor that the District expects to spend more than $25,000 for the year. Corrective Ac...
Finding Type: Material Weakness. Name of Contact Person: Eric Witges, Superintendent. Recommendation: We recommend that the District check the Excluded Parties List System or collect certifications from any vendor that the District expects to spend more than $25,000 for the year. Corrective Action: The District will begin making all significant vendors sign a certification. Proposed Completion Date: Immediately.
View Audit 54457
Finding 58295 (2022-001)
Significant Deficiency 2022
Saint Leo University, INC
FL
Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303
2022-001 HEERF Reporting Recommendation: We recommend that the University review their reporting policies and procedures to ensure accurate reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Immediate act...
2022-001 HEERF Reporting Recommendation: We recommend that the University review their reporting policies and procedures to ensure accurate reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Immediate action was taken to update the quarterly report and post the updated report to our university?s website. Error was made due to data file showing category under other uses in previous quarterly reports. When new quarterly report was prepared the amount was reported on proper lost revenue line but was not deducted from the other uses total. This resulted in an overstatement of expenditures. An additional step was implemented to confirm total balance with data spreadsheet balance of expenditures. Name(s) of the contact person(s) responsible for corrective action: Jennifer Martell, Controller Planned completion date for corrective action plan: This was immediately corrected when brought to our attention on 5/26/22 for the quarterly report ending 3/31/22 which was originally posted to our website on 4/10/22.
View Audit 60987
Finding 58246 (2022-001)
Material Weakness 2022
Child Care Links Association
KS
Internal Control / Segregation of Duties Material Weakness
FINDINGS-FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESS 2022-001 Segregation of duties- Procedures should be established and implemented where the Organization segregates duties in the receipts and expenditures cycles and implements additional controls over the accounting and recording functions. ...
FINDINGS-FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESS 2022-001 Segregation of duties- Procedures should be established and implemented where the Organization segregates duties in the receipts and expenditures cycles and implements additional controls over the accounting and recording functions. Involvement by the Board of Directors can help mitigate the risk of error or fraud. The Board of Directors should remain involved in the financial affairs of the Organization with oversight and independent review of internal control functions. Action Taken: We agree the size of the Organization prohibits hiring additional personnel. Duties have been segregated where possible. The Board of Directors is involved where possible.
View Audit 54938
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