Corrective Action Plans

Finding 34020 (2022-003)

Significant Deficiency 2022

MI

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.328 § 200.329

Finding #2022-003 - Major Federal Award Finding - Reporting. Significant Deficiency in Internal Controls over Compliance Corrective Action Plan: Procedure(s) will be drafted covering data collection, storage, and reporting of HEERF data. The VP of Finance will train the Director of Finance & Account...

Finding #2022-003 - Major Federal Award Finding - Reporting. Significant Deficiency in Internal Controls over Compliance Corrective Action Plan: Procedure(s) will be drafted covering data collection, storage, and reporting of HEERF data. The VP of Finance will train the Director of Finance & Accounting on these procedure(s). A reporting calendar will be created to alert both managers that report due dates are approaching. The Director of Finance & Accounting will review all reporting before it is submitted.

View Audit 31139

Finding 34017 (2022-005)

None 2022

City of Oelwein

IA

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

The City will establish a process to track the total dollar amount of federal awards spent during each year.

View Audit 31085

Finding 34006 (2022-001)

Material Weakness 2022

Alexander County

NC

Questioned Costs Student Financial Aid Eligibility

CORRECTIVE ACTION PLAN Program Name: Foster Care Title IVE Finding: 2022-001 Name of Contact: Keri Jerrell, Child Welfare Program Manager Corrective Action Plan: As children enter foster care, a DSS-5120 is required to be completed in order to determine foster care funding eligibility. Once determin...

CORRECTIVE ACTION PLAN Program Name: Foster Care Title IVE Finding: 2022-001 Name of Contact: Keri Jerrell, Child Welfare Program Manager Corrective Action Plan: As children enter foster care, a DSS-5120 is required to be completed in order to determine foster care funding eligibility. Once determined, the eligibility is used in a variety of ways, including, administrative coding and payment for room and board services. As both of these areas involve fiscal operations and county, state, and federal funds, proper determination is imperative. Once satisfied that the proper determination has been made, proper communication and transfer of that determination is of equal importance. In order to assure that a prompt and efficient foster care funding determination is made for each child entering custody of the Alexander County Department of Social Services, the Department is adopting the following plan: 1. Internal guidance for completing the initial DSS-5120 and all subsequent DSS-5120 reviews will be developed and implemented. Guidance will include specialized training for identified staff and a multi-party review process. Projected completion date: 12-31-22 2. 100% of Alexander County DSS cases will be reviewed to ensure that the original funding determination cited on the DSS-5120 is reflected on the respective DSS-5094. Projected completion date: 11-30-22 3. Existing internal guidance document involving the use of the PQA-020 report will be reviewed with involved staff, stressing the importance of consistent documentation of funding source. Projected completion date: 11-30-22

View Audit 35515 Questioned Costs: $1

Finding 33999 (2022-002)

Material Weakness 2022

Alexander County

NC

Eligibility Material Weakness Matching / Level of Effort / Earmarking

CORRECTIVE ACTION PLAN FOR THE FISCAL YEAR ENDED JUNE 30, 2022 Finding: 2022-002 Name of Contact Person: Trena Riddle, Economic Services Program Manager Corrective Action/Management?s Response: 1. The cases sited in error could not be corrected in the system as they were applications & had alaready ...

CORRECTIVE ACTION PLAN FOR THE FISCAL YEAR ENDED JUNE 30, 2022 Finding: 2022-002 Name of Contact Person: Trena Riddle, Economic Services Program Manager Corrective Action/Management?s Response: 1. The cases sited in error could not be corrected in the system as they were applications & had alaready been processed. We did complete budgets outside the system to ensure the families remain eligible as the errors did not effect eligibility. On Sample 18 the income was not projected but when we did a new budget the family remained eligible. The online verifications (OVS) were ran for Sample 23 & Sample 26 and the missing child support evidence was added to Sample 7 & Sample 27. There was no change in benefits for these cases. 2. The CIP/LIEAP Supervisor is having a unit meeting on Nov. 14, 2022 to do a refresher training for CIP/LIEAP budgeting. The supervisor will include a test as well to test the workers knowledge. Proposed Completion Date: November 14, 2022

View Audit 35515

Finding 33996 (2022-001)

Material Weakness 2022

University of the Southwest

NM

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking

Incorrect and Untimely Return of Title IV (R2T4) Funds Planned Corrective Action: The Financial Aid Office reviewed the new modular regulations and guidance again as it was identified that exemption(s) were missed in the initial review. The team updated the 2021 NASFAA R2T4 decision tree with notes...

Incorrect and Untimely Return of Title IV (R2T4) Funds Planned Corrective Action: The Financial Aid Office reviewed the new modular regulations and guidance again as it was identified that exemption(s) were missed in the initial review. The team updated the 2021 NASFAA R2T4 decision tree with notes breaking down the complexity of the new modular regulations and how they apply to our modules/programs. The unofficial withdrawal list for the academic year was re-requested from the registrar?s office and reviewed. Students that met exemption were awarded funds back, recalculated if needed, and processed. Although the Financial Aid Office did implement changes on identifying unofficial withdraws (students were identified) from the prior year finding, the complexity of the modular regulations impacted the finding for 2022. A review of each student?s module will be performed (Executive Director of Financial Aid / Lead Director) and then reviewed and processed by staff member (Financial Aid Director). The final determination list will be compared to the R2T4?s processed. Person Responsible for Corrective Action Plan: Sandy Wilkinson, Executive Director of Financial Aid Anticipated Date of Completion: Implemented

View Audit 34177 Questioned Costs: $1

Finding 33965 (2022-003)

Material Weakness 2022

Lackawanna City School District

NY

Internal Control / Segregation of Duties

Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Auditor?s Recommendation: Although auditors may continue to provide such assistance both now and in the future, under the pronouncement, the District should continue to review and accept both proposed adjusting journal en...

Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Auditor?s Recommendation: Although auditors may continue to provide such assistance both now and in the future, under the pronouncement, the District should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. In addition, the District should have more of a balance sheet focus throughout the fiscal year, which would decrease the number of adjustments made at year-end. School District?s Response: The District will continue to review and accept proposed adjusting journal entries and footnote disclosures as necessary during the external financial audit. Mr. Daniel Grant (Assistant Superintendent) will collaborate with Ms. Laura Kowalczyk (District Treasurer) in order to develop an increased focus upon the balance sheet throughout the fiscal year, with the goal of continuing to reduce the number of auditor adjustments required at year end. Corrective actions have already begun and will continue throughout the fiscal year (ending June 30, 2023).

View Audit 31752

Finding 33964 (2022-001)

Significant Deficiency 2022

Edgewood Seniors Preservation Corporation

DC

HUD Housing Programs Internal Control / Segregation of Duties Reporting

Corrective Action Plan Project Legal Name: Edgewood Senior Preservation Corporation (the ?Corporation?) HUD Project No. 000-EE047 Audit Firm: Cohn Reznick LLP Period covered by the audit: Year ended 12/31/22 Corrective Action Plan prepared by: Name: Kristen Haywood Position: Director of Accou...

Corrective Action Plan Project Legal Name: Edgewood Senior Preservation Corporation (the ?Corporation?) HUD Project No. 000-EE047 Audit Firm: Cohn Reznick LLP Period covered by the audit: Year ended 12/31/22 Corrective Action Plan prepared by: Name: Kristen Haywood Position: Director of Accounting ? Enterprise Residential, LLC Telephone Number 443-451-6809 The following is a recommended format to be followed by the auditee for preparing a corrective action plan: A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2022-1 a. Comments on the Finding and Each Recommendation Management understands the importance of an internal control system that tracks tenants that are terminated from the Section 8 program to ensure each tenant ledger card is updated and appropriate billed through the subsidiary ledger. b. Action(s) Taken or Planned on the Finding Management is working closely with the third party compliance firm to make necessary changes to the recertification processes that were in place. The following process improvements have been made: 1. The third party compliance firm was erroneously terminating tenants from the billing system at 60 days past recertification date versus the full 90 day grace period past recertification date. This has been corrected to 90 days. 2. The third party compliance firm is now generating a monthly report and sending it to Management to communicate what residents are terminating from the billing system. This was previously not being communicated. 3. Management is focused on reviewing this monthly reporting along with Rent Rolls to appropriately charge residents who terminated from the billing system. In addition, Management has made the following improvements to their internal processes: 1. Recertification reminder letters are being consistently sent to residents at 120, 90, 60, and 30 days prior to recertification date. 2. Incentives are in place to encourage site associates to complete recertification tasks timely including staff lunches. After working hour sessions are also being held. 3. Third party consultants are being utilized on some of the more extreme cases where large numbers of recertifications are overdue. 4. Site associates are going door to door and enlisting help from Resident Services teams to engage residents.

View Audit 28656

Finding 33940 (2022-001)

Significant Deficiency 2022

House of Hope Green Bay, Inc.

WI

Reporting Internal Control / Segregation of Duties

2022-001 Grant Tracking Contact: Shannon Wienandt Completion date: June 30, 2023 Management?s Response: We have worked with our outside accountant to develop a system to properly track grant funds and ensure the activity is being accurately reported in the accounting system. This issue was corrected...

2022-001 Grant Tracking Contact: Shannon Wienandt Completion date: June 30, 2023 Management?s Response: We have worked with our outside accountant to develop a system to properly track grant funds and ensure the activity is being accurately reported in the accounting system. This issue was corrected for a period of time. This was identified in the prior year audit and corrected at that time, but we were already into the next fiscal year. Full correction should be completed in FY23.

View Audit 36709

Finding 33934 (2022-001)

Significant Deficiency 2022

City of Littleton

CO

Procurement, Suspension & Debarment Subrecipient Monitoring Significant Deficiency § 200.318 § 200.320 § 200.327

COVID-19 Coronavirus State and Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: We recommend the City implement controls to ensure its procurement policies and procedures are followed prior to entering into contracts. Explanation of disagreement with audit finding: There is no d...

COVID-19 Coronavirus State and Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: We recommend the City implement controls to ensure its procurement policies and procedures are followed prior to entering into contracts. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City acknowledges supply chain issues as a result of COVID-19 which limited purchasing options in one instance. The city will adjust business processes to provide additional review when making purchases to ensure compliance with the procurement policy and proper documentation is included for any exceptions. This will be incorporated immediately. Name of the contact person responsible for corrective action: Tiffany Hooten, Finance Director. Planned completion date for corrective action plan: July 18, 2023

View Audit 34954

Finding 33926 (2022-001)

Significant Deficiency 2022

Missouri Association of Prosecuting Attorneys

MO

Reporting Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN Missouri Department of Social Services Division of Finance and Administration: Missouri Association of Prosecuting Attorneys respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and Address of independent accounting firm: ...

CORRECTIVE ACTION PLAN Missouri Department of Social Services Division of Finance and Administration: Missouri Association of Prosecuting Attorneys respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and Address of independent accounting firm: Evers & Company, CPA?s, L.L.C., 520 Dix Road, Jefferson City, Missouri, 65109 Audit Period: Fiscal Year Ended December 31, 2022 The findings from the December 31, 2022 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 Significant Deficiencies: 2022 - 001 Internal Control over Financial Reporting Recommendation: We recommend that the Board of Directors be aware of the internal control deficiencies over financial reporting. And, if possible, implement procedures to ensure that the Association has the expertise necessary to prevent, detect and correct misstatements and be capable of drafting the financial statements, related footnote disclosures and SEFA in accordance with the cash basis method of accounting. Response: The Board believes it has personnel who possess suitable skill, knowledge, or experience to oversee services the auditor provides in assisting with financial statement presentation which requires a lower level of technical knowledge than the competence required to prepare the financial statements, related footnote disclosures and SEFA in accordance with the cash basis of accounting. If the Missouri Department of Social Services has questions regarding this plan, please telephone Darrell Moore at 573-751-0619. Sincerely yours Darrell Moore Executive Director

View Audit 34067

Finding 33923 (2022-002)

Significant Deficiency 2022

Council on Aging - Southern California

CA

Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-002: Journal Entry & Account Reconciliations Reviews - Contact person responsible for corrective action: John Welsh, Director of Finance Expected date of corrective action: Immediate Management?s response: Management has implemented an immediate response to this significant deficiency ...

Finding 2022-002: Journal Entry & Account Reconciliations Reviews - Contact person responsible for corrective action: John Welsh, Director of Finance Expected date of corrective action: Immediate Management?s response: Management has implemented an immediate response to this significant deficiency as follows: Adjusting Journal Entries are to be requested by Accounting Manager(s) (or above) and booked into QuickBooks by a Staff Accountant. After a Staff Accountant has booked the journal entry into the accounting system, s/he will print out the AJE, and sign and date the journal entry. Staff Accountant will then provide the signed journal entry with supporting backup to the Accounting Manager (or above) for review and approval. Manager (or above) will approve journal entries by providing a physical signature on each journal entry. Staff Accountant will scan and file the signed journal entries into the document storage database. Bank reconciliations are to be performed by a Staff Accountant and provided to an Accounting Manager (or above) for review. The Accounting Manager (or above) will approve bank reconciliations by providing a physical signature on each reconciliation. Staff Accountant will scan and file signed reconciliations into the document storage database.

View Audit 33261

Finding 33922 (2022-003)

Material Weakness 2022

Chicago Housing Authority

IL

HUD Housing Programs Subrecipient Monitoring Special Tests & Provisions § 200.303

Finding 2022-003 (Assistance Listing 14.881) N17. Environmental Contaminants Testing and Remediation Corrective Action Plan: ? Summary of Finding ? Special Test and Provisions The Authority was unable to provide evidence that the UPCS or the environmental inspection populations were complete and ac...

Finding 2022-003 (Assistance Listing 14.881) N17. Environmental Contaminants Testing and Remediation Corrective Action Plan: ? Summary of Finding ? Special Test and Provisions The Authority was unable to provide evidence that the UPCS or the environmental inspection populations were complete and accurate. Sixty failed UPCS inspections and forty failed environmental inspections were selected for compliance testing out of the total 9,975 failed UPCS inspections and 216 failed environmental inspections, reported by the Authority. ? Internal controls were not in place to ensure that failed UPCS and environmental inspections were remediated. ? For 35 of the 60 failed UPCS inspections tested (58%) and 14 of the 40 (35%) failed environmental inspections, the Authority did not maintain adequate supporting documentation to evidence that the safety concern from the failed inspection was remediated. ? Planned Actions: For the 2024 inspection cycle, the Authority will implement new software protocols that will automatically generate work orders to resolve findings in a failed inspection. It will track mitigations and completion of those work orders, in lieu of re-inspections. Additionally, Portfolio Management team will conduct a regular audit of work orders generated from the annual unit inspections (2%). For environmental findings, the Authority will broaden the scope of the internal inspections to include generating work orders for all findings, and securing all necessary evidence that work was remediated, and all other necessary actions have occurred. For open findings, the Authority is confirming that one or more of the following conditions exist: ? Identified remediation has taken place through a completed work order or comprehensive unit turn. ? Resident has been transferred. ? Unit is vacant, pending remediation through a comprehensive unit turn. Contact Person: Eric Garrett, Chief Property Officer Anticipated Completion Date: Q1 2024

View Audit 33257

Finding 33921 (2022-002)

Material Weakness 2022

Chicago Housing Authority

IL

HUD Housing Programs Special Tests & Provisions Subrecipient Monitoring § 200.303

Finding 2022-002 (Assistance Listing 14.881) N14. Recording of Declarations of Trust/Declaration of Restrictive Covenants Against Public Housing Property Corrective Action Plan: ? Summary of Finding - Special Test Provisions There were nine of the seventeen Declarations of Trust selected for testin...

Finding 2022-002 (Assistance Listing 14.881) N14. Recording of Declarations of Trust/Declaration of Restrictive Covenants Against Public Housing Property Corrective Action Plan: ? Summary of Finding - Special Test Provisions There were nine of the seventeen Declarations of Trust selected for testing of internal controls over compliance with recording of DOTs against public housing property with deviations and a compliance exception of the following nature: ? Four instances were identified in which incorrect Property Index Numbers (PINs) were recorded within the Authority?s Excel Monitoring spreadsheet when comparing the information on the DOT. As such, the Authority?s Excel monitoring spreadsheet required updating due to inaccurate data (control deviations). ? Six instances in which the incorrect DOT addresses were recorded in the Authority?s Excel monitoring spreadsheet when compared to the DOT filed with the State of Illinois (control deviations). ? One instance was identified in which incorrect PINs were recorded within the DOT when comparing the DOT to the Authority?s DOT Excel monitoring spreadsheet. As such, a Scrivener?s Affidavit was required to be recorded by the Authority (control deviation and compliance exception). ? Planned Actions: The CHA Office of the General Counsel conducted a comprehensive quality control review of both the Authority?s Excel Monitoring spreadsheets and the recorded DOTs, in response to the 2021 audit findings related to the CHA?s DOTs. During the quality control review process, which coincided with the same timing as the 2022 audit, Legal Department staff identified and corrected all discrepancies within the foregoing documents. This undertaking included the requisite corrections noted above. The CHA Office of the General Counsel is awaiting receipt of filed documents to be returned from the County Clerk?s Office to note the recording information on the respective Excel spreadsheets for accurate reference. Once this update is completed, all Excel spreadsheets will be locked allowing only one point of date entry by the Office of the General Counsel, while making the spreadsheets available as a ?read-only? file. Going forward, the quality control efforts to be undertaken will be to make sure that new DOTs are accurately prepared and identified on the Excel spreadsheets. Contact Person: Ellen M. Harris, Chief Legal Officer Anticipated Completion Date: End of 1st Qtr. 2024

View Audit 33257

Finding 33913 (2022-004)

Significant Deficiency 2022

Hawley Public Schools Isd 150

MN

Cash Management Reporting Significant Deficiency

Reporting ? Lack of Report Review Significant Deficiency in Internal Control over Compliance Finding Summary: During the course of the audit, Eide Bailly LLP noting there was no formal review of the meal claim summary reports that are submitted on a monthly basis for meal reimbursement. Responsible ...

Reporting ? Lack of Report Review Significant Deficiency in Internal Control over Compliance Finding Summary: During the course of the audit, Eide Bailly LLP noting there was no formal review of the meal claim summary reports that are submitted on a monthly basis for meal reimbursement. Responsible Individuals: Phil Jensen, Superintendent Corrective Action Plan: The District will establish an internal control for an independent review of the meal claims summary report and the claims made in CLiCS on a monthly basis to review for accuracy and completement. This review will be done by another district office staff member. Anticipated Completion Date: June 30, 2023

View Audit 24171

Finding 33903 (2022-001)

Significant Deficiency 2022

The King's College and Subsidiaries

NY

Student Financial Aid Significant Deficiency Internal Control / Segregation of Duties

Inaccurate Return of IV (R2T4) Funds Planned Corrective Action: A review of all R2T4s performed for students in our on-line program will be completed. The review will include recalculating Pell Grants for students that did not begin attendance in courses. It will also include adding the break betwee...

Inaccurate Return of IV (R2T4) Funds Planned Corrective Action: A review of all R2T4s performed for students in our on-line program will be completed. The review will include recalculating Pell Grants for students that did not begin attendance in courses. It will also include adding the break between modules into the dates on the R2T4. Person Responsible for Corrective Action Plan: Anna Peters Anticipated Date of Completion: May 31, 2023

View Audit 29133

Finding 33882 (2022-001)

Significant Deficiency 2022

Ketchikan Gateway Borough School District

AK

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-001 Lack of Internal Controls over Reporting Name of Contact Person: Michael Robbins, Superintendent Corrective Action Plan: Reporting deadlines will be kept on a central calendar and District Administration will ensure that all contact information is up-to-date, includes multiple ind...

Finding 2022-001 Lack of Internal Controls over Reporting Name of Contact Person: Michael Robbins, Superintendent Corrective Action Plan: Reporting deadlines will be kept on a central calendar and District Administration will ensure that all contact information is up-to-date, includes multiple individuals within the District who can ensure reports are submitted and confirmed to have been received, including the Superintendent. The Superintendent will clearly delegate the responsibility of completing and submitting reports, and will direct the individual responsible for submission with the task of confirming receipt by the agency after submission. Reporting deadlines will be reviewed with the district leadership team in advance. Proposed Completion Date: December 1, 2022

View Audit 35451

Finding 33880 (2022-003)

None 2022

East Carroll Parish Hospital Service District

LA

Questioned Costs Allowable Costs / Cost Principles Cash Management

Name of Responsible Official: LaDonna Englerth, Administrator Anticipated Completion Date: February 28, 2023 Hospital?s Response: Management concurs with the finding and will implement additional internal controls over the identification of eligible expenditures for the Provider Relief Fund program ...

Name of Responsible Official: LaDonna Englerth, Administrator Anticipated Completion Date: February 28, 2023 Hospital?s Response: Management concurs with the finding and will implement additional internal controls over the identification of eligible expenditures for the Provider Relief Fund program and the completion of the required reports. The identified expenditures included gross payroll without consideration of allowable fringes, so the Hospital has already identified other costs not reimbursed by federal programs that are allowable under the PRF program.

View Audit 33903 Questioned Costs: $1

Finding 33869 (2022-001)

Material Weakness 2022

Bremerton School District No. 100-C

WA

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Bremerton School District No. 100-C September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Require...

Bremerton School District No. 100-C September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Cathie Seevers/Garth Steedman 134 Marion Ave N Bremerton, WA 98312 360-473-1034 Corrective action the auditee plans to take in response to the finding: While we did confirm the worker rates, BSD was not aware that the requirement to comply with wage rates included collecting the weekly payroll. We were reviewing them weekly on the Labor and Industries website. We are now aware and will make sure this is done in the future. We currently have federal projects and are making sure we collect these pay records weekly. This will also be added to our Purchasing Quick Guide, that we give to all schools and departments. Anticipated date to complete the corrective action: 5/8/2023

View Audit 32351

Finding 33864 (2022-001)

None 2022

Ame-Zion Trinity H.d.f.c., Inc.

NY

Reporting Internal Control / Segregation of Duties

The project did not make the required monthly deposits to the replacement reserve in the amount of $69,996 as the result of an oversight by the mortgage lender. The project is required to make monthly deposits to the reserve of $5,833. Management transferred $93,333 to the replacement reserve effect...

The project did not make the required monthly deposits to the replacement reserve in the amount of $69,996 as the result of an oversight by the mortgage lender. The project is required to make monthly deposits to the reserve of $5,833. Management transferred $93,333 to the replacement reserve effective March 22, 2023 to fund the delinquent amount. In addition, management contacted the mortgage lender to reinstate monthly reserve funding beginning April 1, 2023.

View Audit 32350

Finding 33859 (2022-003)

Material Weakness 2022

Stepping Stone School for Exceptional Children, Inc.

AR

Internal Control / Segregation of Duties

Management feels that further segregation of duties is not practical with the limited number of personnel utilized in the accounting function. Additional oversight and monthly review procedures have been implemented by the Executive Director and the Board of Directors and reconciliations and reports...

Management feels that further segregation of duties is not practical with the limited number of personnel utilized in the accounting function. Additional oversight and monthly review procedures have been implemented by the Executive Director and the Board of Directors and reconciliations and reports are closely reviewed.

View Audit 31304

Finding 33832 (2022-001)

Material Weakness 2022

Clarke University of Dubuque, Iowa

IA

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

Finding 2022-001 Student Financial Assistance Program Cluster -Department of Education Federal Financial Assistance Listing/CFDA #84.038 Federal Perkins Loan Program Reporting Material Weakness in Internal Control over Compliance Finding Summary: The information reported on the FISAP was incorrect...

Finding 2022-001 Student Financial Assistance Program Cluster -Department of Education Federal Financial Assistance Listing/CFDA #84.038 Federal Perkins Loan Program Reporting Material Weakness in Internal Control over Compliance Finding Summary: The information reported on the FISAP was incorrect. Responsible Individuals: Robert Hoover, Director of Financial Aid and Deb Theill, Student Accounts Loan Coordinator Corrective Action Plan: The figures reported were corrected with no negative impact to the report or institution. Responsible parties will incorporate a second round of review to analyze data entry and eliminate errors moving forward. Anticipated Completion Date: Updates Completed 9/1/2022

View Audit 31739

Finding 33828 (2022-004)

Significant Deficiency 2022

Clarke University of Dubuque, Iowa

IA

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

Finding 2022-004 Student Financial Assistance Program Cluster - Department of Education Federal Financial Assistance Listing/CFDA #84.268 Federal Direct Student Loans - 2021/2022 P268K211430 Federal Financial Assistance Listing/CFDA #84.063 Federal Pell .Grant Program - 2021/2022 P063P201430 Specia...

Finding 2022-004 Student Financial Assistance Program Cluster - Department of Education Federal Financial Assistance Listing/CFDA #84.268 Federal Direct Student Loans - 2021/2022 P268K211430 Federal Financial Assistance Listing/CFDA #84.063 Federal Pell .Grant Program - 2021/2022 P063P201430 Special Tests & Provisions: Enrollment Reporting Significant Deficiency in Internal Control Finding Summary: Two instances were noted where enrollment effective date reported to the National Student Clearing House as first effective was not the same as the student's last date of attendance. Responsible Individuals: Kristi Bagstad, Registrar Registrar's Office Corrective Action Plan: The financial aid office will establish a review process to spot-check and confirm that the Enrollment Effective date will coincide with the Last Day of Attendance reported for student records. Anticipated Completion Date: Ongoing

View Audit 31739

Finding 33827 (2022-003)

Material Weakness 2022

Clarke University of Dubuque, Iowa

IA

Student Financial Aid Material Weakness Reporting

Finding 2022-003 Student Financial Assistance Program Cluster - Department of Education Federal Financial Assistance Listing/CFDA #84.268 Federal Direct Student Loans - 2020/2021 P268K211430 Federal Financial Assistance Listing/CFDA #84.063 Federal Pell Grant Program - 2020/2021 P063P201430 Reporti...

Finding 2022-003 Student Financial Assistance Program Cluster - Department of Education Federal Financial Assistance Listing/CFDA #84.268 Federal Direct Student Loans - 2020/2021 P268K211430 Federal Financial Assistance Listing/CFDA #84.063 Federal Pell Grant Program - 2020/2021 P063P201430 Reporting- Common Origination and Disbursement System Material Weakness in Internal Control over Compliance and Noncompliance Finding Summary: Three instances were noted where Title IV funds were applied to the student account but were not processed in COD within the required time frame. Another two instances were noted where Title IV funds were applied to the student account but were not processed in COD at all. Responsible Individuals: Robert Hoover, Director of Financial Aid on behalf of the vacant place of Loan Coordinator position Corrective Action Plan: The financial aid office has reconciliation and exception report processes to identify and correct COD records promptly. Vacancies in Summer 2021, Fall 2021, and Spring 2022 posed challenges to reviewing and completing said process/reports. The office recently underwent system enhancement and utilization training during the Summer of 2022. These combined with the processes in place and having the Loan Coordinator (newly retitled Services Coordinator) will strengthen these areas further. Anticipated Completion Date: Ongoing

View Audit 31739

Finding 33826 (2022-002)

Material Weakness 2022

Clarke University of Dubuque, Iowa

IA

Special Tests & Provisions Student Financial Aid Material Weakness

Finding 2022-002 Student Financial Assistance Program Cluster - Department of Education Federal Financial Assistance Listing/CFDA #84.268 Federal Direct Student Loans - 2021/2022 P268K211430. Special Tests & Provisions: Return of Title IV Funds Material Weakness in Internal Control over Compliance ...

Finding 2022-002 Student Financial Assistance Program Cluster - Department of Education Federal Financial Assistance Listing/CFDA #84.268 Federal Direct Student Loans - 2021/2022 P268K211430. Special Tests & Provisions: Return of Title IV Funds Material Weakness in Internal Control over Compliance and Noncompliance Finding Summary: One instance was identified where the Return of Title IV calculation was not completed. Another instance was identified where the Return of Title IV calculation was completed using the incorrect withdrawal date. Additionally, one instance was identified where the Return of Title IV calculation was completed, but the funds were returned late. The University did not perform a Return of Title IV calculation for students who completed an interim course and then withdrew during the spring semester. The incorrect withdrawal date was used to calculate the amount of aid to be returned. Process to ensure that funds were submitted in a timely manner were not followed. Responsible Individuals: Robert Hoover, Director of Financial Aid and Kristin Harrington, Assistant Director of Financial Aid Corrective Action Plan: The Financial Aid office has undergone systems enhancement training during Summer 2022. Updating processes specific to the Return of Title IV Funds that will lend in the identification and processing timeline/steps associated with the complex process of identifying, calculating, and returning Title IV funds. After consultation with auditors, the FA Office will conduct calculations (as it relates to interim coursework) moving forward so that future issues, of this nature, will be avoided. Anticipated Completion Date: 10/21/2022

View Audit 31739

Finding 33799 (2022-001)

Material Weakness 2022

Saugatuck Child Care Services Inc.

CT

Material Weakness Reporting Internal Control / Segregation of Duties

Finding Number 2022-001 ? Description ? Not all of the revenue and expenses associated with the program was being recorded on the general ledger by the client and amounts were not readily determinable. ? Views of Responsible Officials and Planned Corrective Action ? We agree with the finding. We w...

Finding Number 2022-001 ? Description ? Not all of the revenue and expenses associated with the program was being recorded on the general ledger by the client and amounts were not readily determinable. ? Views of Responsible Officials and Planned Corrective Action ? We agree with the finding. We will record actual revenue and expenses each month in the general ledger and reconcile the activity to the bank account. ? Names and Title of Responsible Official ? Cathy Donahue, SON Director and Kathy Sabitsky, Finance Manager. ? Anticipated Completion Date ? September 2023.

View Audit 35487

Corrective Action Plans

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