Corrective Action Plans

Finding 30143 (2022-002)

Significant Deficiency 2022

New Mexico Association of Conservation Districts

NM

Reporting Internal Control / Segregation of Duties § 200.512

2022-002 (2021-004) LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDIT CLEARINGHOUSE - REPEATED (Significant Deficiency, Non-compliance) Recommendation: We recommend that management enhance its internal control structure, including financial close and reporting, to ensure tim...

2022-002 (2021-004) LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDIT CLEARINGHOUSE - REPEATED (Significant Deficiency, Non-compliance) Recommendation: We recommend that management enhance its internal control structure, including financial close and reporting, to ensure timely filing of future Single Audit reporting packages. Management Response Corrective Action: NMACD management will enhance its internal control structure, including final close and reporting to ensure timely filing of future Single Audit reporting packages. We plan to start our FY23 audit in November, which should correct this finding. Due Date of Completion: No later than the due date of the Data Collection Form, which is March 31, 2024. Responsible Party(ies): Executive Director working together with Contracted Accountant

View Audit 36743

Finding 30140 (2022-001)

Significant Deficiency 2022

Housing Authority of the City of Livermore

CA

HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring

a. Finding 2022-001 i. Comments on the Finding and Recommendation: The Authority concurs that the SEMAP certification was not within the required 60 day period after the end of the fiscal year. ii. Action(s) Taken or Planned on the Finding As of August 22, 2022, the Authority has replaced the manage...

a. Finding 2022-001 i. Comments on the Finding and Recommendation: The Authority concurs that the SEMAP certification was not within the required 60 day period after the end of the fiscal year. ii. Action(s) Taken or Planned on the Finding As of August 22, 2022, the Authority has replaced the management of the Authority that was accountable for this issue. Additionally, the Authority will add the SEMAP certification submission deadline to its calendar and properly monitor this and other future pertinent deadlines.

View Audit 35219

Finding 30137 (2022-002)

Significant Deficiency 2022

The Medical College of Wisconsin, INC

WI

Subrecipient Monitoring Eligibility Internal Control / Segregation of Duties § 200.303

Effective May 10, 2022, MCW ensures that all controls relating to student information systems are effectively designed to ensure compliance with regulations for federal funding and are operating effectively.

View Audit 33926

Finding 30134 (2022-001)

Significant Deficiency 2022

St. Andrew's at Francis Place

MO

Questioned Costs Allowable Costs / Cost Principles Reporting

U.S. Department of Health and Human Services St. Andrew?s at Francis Place (?The Organization?) respectfully submits the following corrective action plan for the year ended May 31, 2022. Audit period: June 1, 2021 ? May 31, 2022 The findings from the schedule of findings and questioned costs are di...

U.S. Department of Health and Human Services St. Andrew?s at Francis Place (?The Organization?) respectfully submits the following corrective action plan for the year ended May 31, 2022. Audit period: June 1, 2021 ? May 31, 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 HEALTH AND HUMAN SERVICES 2022 ? 001 COVID-19 Provider Relief Funding Recommendation: We recommend the Organization design controls to ensure that reporting is completing in accordance with latest HHS guidelines. Explanation of disagreement with audit finding: Management has identified that St. Andrew?s at Francis Place has more than a sufficient amount of COVID-19 expenditures and lost revenues related to COVID-19 to offset this difference. The design of the portal was unclear as the reporting for expenses and lost revenues are handled differently. The amount in reference is less than 5% of total Provider Relief Funds reported. Action taken in response to finding: The Organization has already addressed this matter, through experience with the portal, continued education of HHS guidance, and will ensure that controls are put into place to present quarterly expenses in accordance with HHS guidelines. Name of the contact person responsible for corrective action: Joseph Girardi, CFO. Planned completion date for corrective action plan: March 1, 2023 If the Department of Health and Human Services has questions regarding this plan, please call Joseph Girardi at 314-802-1938.

View Audit 31620 Questioned Costs: $1

Finding 30132 (2022-001)

Material Weakness 2022

Clovernook Housing Network Corporation

OH

Internal Control / Segregation of Duties

Management concurs with the reported finding. Clovernook Housing Network Corporation will establish a policy to have a key board member with appropriate knowledge of generally accepted accounting principles review account balances and financial statements as part of the year-end closing by their May...

Management concurs with the reported finding. Clovernook Housing Network Corporation will establish a policy to have a key board member with appropriate knowledge of generally accepted accounting principles review account balances and financial statements as part of the year-end closing by their May 2023 board meeting.

View Audit 31618

Finding 30130 (2022-002)

Material Weakness 2022

Washington Lane Section 811 Housing Corporation

PA

HUD Housing Programs Eligibility Material Weakness

Views of Responsible Officials and Planned Corrective Actions: Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Inglis has contracted with an external expert regarding implementation and process training for Yardi, the ne...

Views of Responsible Officials and Planned Corrective Actions: Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Inglis has contracted with an external expert regarding implementation and process training for Yardi, the new property management system. Once fully implemented there are several key internal controls within the system that will alert property management team to tenant issues regarding rent and recertifications. All of the itemized items listed as findings are part the tenant life cycle record in the property management system Inglis is implementing.

View Audit 30235

Finding 30126 (2022-001)

Significant Deficiency 2022

Parkland Community College, Community College District #505

IL

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

Action Plan for Graduate and Enrollment Reporting Audit Finding 2022-001 Issue ? Graduate reporting is completed by submitting a DEGREE VERIFY file and a GRAD ONLY file to the National Student Clearinghouse (NSC). For spring 2022, the Technology Specialist sent a DEGREE VERIFY file to the NSC on 6/...

Action Plan for Graduate and Enrollment Reporting Audit Finding 2022-001 Issue ? Graduate reporting is completed by submitting a DEGREE VERIFY file and a GRAD ONLY file to the National Student Clearinghouse (NSC). For spring 2022, the Technology Specialist sent a DEGREE VERIFY file to the NSC on 6/23/22 but did not include a GRAD ONLY file with that submission. This caused an issue with graduates being reported in a timely manner. Also, some students? enrollment status was not submitted to the NSC in a timely manner, to be compliant with the 60-day requirement for reporting to NSLDS. Action Plan 1? From this time forward, all graduate submissions (DEGREE VERIFY and GRAD ONLY files) to the NSC will be completed within two weeks following final grades being due. This will allow time for the NSC to submit to the National Student Loan Data System (NSLDS). Within 2-3 business days, the NSC sends an email confirmation to the Technology Specialist and Registrar stating that a degree file has been processed (see below). In addition, the Technology Specialist and the Registrar will attend training provided by the National Student Clearinghouse when it is available, to stay abreast of any regulatory changes or processing changes. Action Plan 2? The Technology Specialist submits Enrollment Reporting files to the NSC, once per month, per the NSC?s schedule. Once rosters are submitted, an email is then sent to the Technology Specialist and the Registrar confirming submission. Once this email is received, both the Technology Specialist and the Registrar will log into the NSC to verify the submission. If errors are reported with the submission, both will then log into the NSC, go to the NSLDS reporting tab to identify errors and correct each record within 10 days to ensure timely reporting. Action Plan 3? To further ensure compliance, the Office of Financial Aid and Veteran Services will run the NSLDS SCHER1 (NSLDS Enrollment Summary Report) monthly and send it to the Technology Specialist and the Registrar so they can identify any errors that were reported by NSLDS for each submission. In addition, the Technology Specialist and the Registrar will attend training provided by the National Student Clearinghouse when it is available, to stay abreast of any regulatory changes or processing changes.

View Audit 37400

Finding 30123 (2022-002)

Material Weakness 2022

Germantown Section 811 Housing Corporation

PA

HUD Housing Programs Eligibility Material Weakness

Views of Responsible Officials and Planned Corrective Actions: Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Inglis has contracted with an external expert regarding implementation and process training for Yardi, the ne...

Views of Responsible Officials and Planned Corrective Actions: Staffing turnover limited ability for portfolio property managers to effectively manage tenant files at each building location. Inglis has contracted with an external expert regarding implementation and process training for Yardi, the new property management system. Once fully implemented there are several key internal controls within the system that will alert property management team to tenant issues regarding rent and recertifications. Items such as documenting income verification and an updated waitlist will be managed more easily with Yardi.

View Audit 36221

Finding 30121 (2022-002)

Significant Deficiency 2022

City of West Monroe, Louisiana

LA

HUD Housing Programs Internal Control / Segregation of Duties

2022-002 Section 8 Housing Choice Vouchers ? Internal Control over Compliance Federal program and specific federal award identification: This finding relates to Section 8 Housing Vouchers ? AL #14.871 Section 8 Housing Choice Vouchers for the Federal Award Year 2021 received from Federal Agen...

2022-002 Section 8 Housing Choice Vouchers ? Internal Control over Compliance Federal program and specific federal award identification: This finding relates to Section 8 Housing Vouchers ? AL #14.871 Section 8 Housing Choice Vouchers for the Federal Award Year 2021 received from Federal Agency : U. S. Department of Housing and Urban Development Condition: We inquired of management and noted the internal controls of the City did not operate properly and did not allow the City to update the utility allowance for the Section 8 program. Corrective action planned: This finding was discussed with Krista Rushing and her Supervisor, Vicki Hilbun. For the 2023 fiscal year, an outside firm has already completed the Utility Allowance Schedule. The outside firm will continue to complete the Utility Allowance Schedule annually. Person responsible for corrective action: Ms. Krista Rushing Director City of West Monroe Housing Authority 211 Cypress Street West Monroe, LA 71291 Telephone: (318) 699-0575 Anticipated completion date: June 30, 2023

View Audit 36220

Finding 30119 (2022-001)

Significant Deficiency 2022

Downey Unified School District

CA

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

Corrective Action Plan and Views of Responsible Officials The Downey Adult School concurs with the finding and to prevent future occurrences, the school has purchased a new student database management software system that will articulate with the National Student Loan Data System (NSLDS) in reviewi...

Corrective Action Plan and Views of Responsible Officials The Downey Adult School concurs with the finding and to prevent future occurrences, the school has purchased a new student database management software system that will articulate with the National Student Loan Data System (NSLDS) in reviewing, updating, verifying and reporting student enrollment statuses, program information, and effective starting and ending dates that are required to appear on the Enrollment Reporting Roster file. The District has also partnered with the National Student Clearinghouse. The National Student Clearinghouse offers no cost services that help institutions meet compliancy, administrative, student access, and accountability needs. The automated reporting capabilities of this new system will prevent human errors and omissions from occurring when reporting NSLDS data. In addition, staff will be specifically trained on how to use the new system to process, review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.

View Audit 36219

Finding 30082 (2022-013)

Significant Deficiency 2022

Navajo Technical University

NM

Reporting Internal Control / Segregation of Duties

2022-013 ? Reporting Corrective Action: Formal policies and procedures for grants reporting will be developed by NTU. Detailed schedules by funding source will be prepared that identifies the reporting requirements and deadlines for submission. Communication of reporting due dates to appropriate NT...

2022-013 ? Reporting Corrective Action: Formal policies and procedures for grants reporting will be developed by NTU. Detailed schedules by funding source will be prepared that identifies the reporting requirements and deadlines for submission. Communication of reporting due dates to appropriate NTU financial and programmatic personnel will be improved. This will help ensure all financial and administrative reports are submitted in a timely manner. Person Responsible: Contract and Grants Manager (new position), Harshwal & Company LLC, and Cheryl Thompson, Finance Director. Estimated Completion Date: December 31, 2023

View Audit 25447

Finding 30063 (2022-011)

Significant Deficiency 2022

Navajo Technical University

NM

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

2022-011 ? Special Tests and Provisions (Enrollment Reporting) Corrective Action: NTU will develop formal policies and procedures regarding enrollment reporting. This will include identifying the necessary enrollment data to update the National Student Loan Database System (NSLDS) on a timely basis ...

2022-011 ? Special Tests and Provisions (Enrollment Reporting) Corrective Action: NTU will develop formal policies and procedures regarding enrollment reporting. This will include identifying the necessary enrollment data to update the National Student Loan Database System (NSLDS) on a timely basis in accordance with the Student Financial Aid Cluster requirements. NTU has been negatively affected by staffing issues partly attributable to the COVID-19 pandemic. NTU will be hiring an additional Financial Aid Technician and a Financial Aid Counselor to assist in addressing this finding. Person Responsible: Delores Becenti, Enrollment Director Estimated Completion Date: September 30, 2023

View Audit 25447

Finding 30062 (2022-010)

Material Weakness 2022

Navajo Technical University

NM

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

2022-010 ? Special Tests and Provisions (Return to Title IV Funds) Corrective Action: NTU will develop formal policies and procedures regarding Return of Title IV Funds. The procedures will be in alignment with the requirements of the U.S. Department of Education. The procedures will address studen...

2022-010 ? Special Tests and Provisions (Return to Title IV Funds) Corrective Action: NTU will develop formal policies and procedures regarding Return of Title IV Funds. The procedures will be in alignment with the requirements of the U.S. Department of Education. The procedures will address student withdrawals and the data required to be entered and monitored in the student data information system. The Accounting Manager within the Student Accounts section of the NTU Business Office will review all student enrollment transactions to ensure Return to Title IV requirements are complied with. Person Responsible: Gary Segaye, Financial Aid Director, Delores Becenti, Enrollment Director, and Geraldine Gamble, Accounting Manager Estimated Completion Date: September 30, 2023

View Audit 25447

Finding 30025 (2022-014)

Significant Deficiency 2022

Navajo Technical University

NM

Reporting Internal Control / Segregation of Duties § 200.512

2022-014 ? Late Submission of Annual Federal Reporting Package Corrective Action: NTU has developed a comprehensive year-end financial close and annual federal reporting plan with the assistance of our consultants, Harshwal & Company, LLC in September 2022. This plan was not implemented until after ...

2022-014 ? Late Submission of Annual Federal Reporting Package Corrective Action: NTU has developed a comprehensive year-end financial close and annual federal reporting plan with the assistance of our consultants, Harshwal & Company, LLC in September 2022. This plan was not implemented until after the end of fiscal year 2022. As part of this plan, NTU will ensure that financial accounting books and records are reconciled and closed in a timely manner prior to providing the final trial balance to the auditor. Person Responsible: Cheryl Thompson, Finance Director and Harshwal & Company LLC Estimated Completion Date: July 31, 2023

View Audit 25447

Finding 30024 (2022-007)

Material Weakness 2022

Navajo Technical University

NM

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

2022-007 ? Cash Management Corrective Action: NTU has developed a monthly cash management schedule that tracks and identifies all grant funds along with total cash received in advance from grantors and amounts due to NTU. NTU will increase cash balances through the timely collection of outstanding g...

2022-007 ? Cash Management Corrective Action: NTU has developed a monthly cash management schedule that tracks and identifies all grant funds along with total cash received in advance from grantors and amounts due to NTU. NTU will increase cash balances through the timely collection of outstanding grants receivable. NTU will also analyze cash requirements and may liquidate investments held in the Capital Reserve fund to ensure adequate cash is maintained for grants received in advance. Person Responsible: Cheryl Thompson, Finance Director, MiCheryl Miller, Grants Accountant, and Contract and Grants Manager (new position). Estimated Completion Date: September 30, 2023

View Audit 25447

Finding 30019 (2022-004)

Material Weakness 2022

Boone County

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

Finding 2022-004 Contact Person Responsible for Corrective Action: Debbie Morton-Crum, County Auditor Contact Phone Number: 765-482-2940 View of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The American Rescue Plan was completely new in 2022 and the report...

Finding 2022-004 Contact Person Responsible for Corrective Action: Debbie Morton-Crum, County Auditor Contact Phone Number: 765-482-2940 View of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The American Rescue Plan was completely new in 2022 and the reporting was not documented correctly per the State and Federal guidelines. We have since received some instruction on the proper filing procedures and will put those guidelines into our Internal Control Policy. Anticipated Completion Date: October 1, 2023

View Audit 31370

Finding 30017 (2022-002)

Material Weakness 2022

Boone County

IN

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

Finding 2022-002 Contact Person Responsible for Corrective Action: Debbie Morton-Crum, County Auditor Contact Phone Number: 765-482-2940 View of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We are working putting Internal Controls in place specific to gran...

Finding 2022-002 Contact Person Responsible for Corrective Action: Debbie Morton-Crum, County Auditor Contact Phone Number: 765-482-2940 View of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We are working putting Internal Controls in place specific to grants like the Covid-19 Coronavirus State and Local Fiscal Recovery Funds grant. We will put a checklist together, including review and approval of disbursement by the governing body, that has to be met before the claim or the project can be processed. Anticipated Completion Date: October 1, 2023

View Audit 31370

Finding 30012 (2022-004)

Significant Deficiency 2022

School District of Auburndale

WI

Subrecipient Monitoring Cash Management Reporting

2022-004 -Child Nutrition Reporting Assistance Listing Number(s) 10.553, 10.555 Recommendation: CLA recommends the District implement a review procedure over reimbursement requests where someone other than the preparer reviews the claim to ensure counts agree back to supporting documentation prior t...

2022-004 -Child Nutrition Reporting Assistance Listing Number(s) 10.553, 10.555 Recommendation: CLA recommends the District implement a review procedure over reimbursement requests where someone other than the preparer reviews the claim to ensure counts agree back to supporting documentation prior to the reimbursement request being filed with the granting agency. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Starting with the 2022-23 fiscal year, in September 2022, breakfast and lunch purchases are scanned into the software systems from which the claims are submitted rather than the hand tallies used in prior year. The Food Service Director will continue to submit the breakfast and lunch claims. Each Wednesday, the Finance Director will review an audit check printout of the breakfast and lunch counts to make sure that they are being correctly entered in the system. Name(s) of the contact person(s) responsible for corrective action: Charles Payant, Finance Director Planned completion date for corrective action plan: Winter 2022.

View Audit 33750

Finding 29997 (2022-001)

Significant Deficiency 2022

Cornerstone Family Healthcare and Affiliates

NY

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

CORRECTIVE ACTION PLAN September 25, 2023 Health Resources and Services Administration Cornerstone Family Healthcare respectfully submits the following corrective action plan for the year ended December 31, 2022. ____________________________________________________________________________________ C...

CORRECTIVE ACTION PLAN September 25, 2023 Health Resources and Services Administration Cornerstone Family Healthcare respectfully submits the following corrective action plan for the year ended December 31, 2022. ____________________________________________________________________________________ CohnReznick LLP 1301 Avenue of the Americas New York, NY 10019 Audit Period: 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 number assigned in the schedule. FINDINGS ? FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Health and Human Services, COVID-19: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (Assistance Listing Number 93.498) Finding 2022-001 ? Reporting SIGNIFICANT DEFICIENCY We recommend that the Organization strengthen their system of internal controls to ensure that all reporting is consistent with requirements and instructions as provided by regulatory agencies. Action Taken Management agrees with the audit finding and will strengthen internal controls and accountability to correct the deficiency. We have corrected this management deficiency. If the Health Resources and Services Administration has questions regarding this plan, please call David Jolly, Chief Executive Officer at 845-220-3165. Sincerely yours, David Jolly, CEO

View Audit 36618

Finding 29996 (2022-002)

Significant Deficiency 2022

County of Stanton

NE

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

The County relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The County reviews schedule of expenditures of federal awards and approves all adjustment. The County will create a spreadsheet of exp...

The County relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The County reviews schedule of expenditures of federal awards and approves all adjustment. The County will create a spreadsheet of expenditures as reference to assist the auditor.

View Audit 36603

Finding 29984 (2022-003)

Material Weakness 2022

Clarkson University

NY

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.430

Management accepts the finding and notes that the prior year finding was not reported until near the end of the current audit period, contributing to the repeat finding. Effective in June 2022, payroll authorizations were directed through the PeopleSoft system to the Payroll Manager who prepared and...

Management accepts the finding and notes that the prior year finding was not reported until near the end of the current audit period, contributing to the repeat finding. Effective in June 2022, payroll authorizations were directed through the PeopleSoft system to the Payroll Manager who prepared and documented the necessary allocation calculation. This calculation, along with a copy of the original payroll authorization for the employee and the superseding payroll authorization were sent to the Associate Controller for review and verification. This secondary review was marked approved and returned to the Payroll Manager for final entry in the payroll system and records archiving. Further, a campus committee with representatives from the offices of; Controller, Information Technology, Sponsored Research Services, Payroll and Academic Affairs Operations was formed to further review and address this prior year finding. The Committee has developed a form within PeopleSoft that will allow for entering payroll authorization data, system calculation of applicable fringe adjustments, and a system driven workflow review and approval process from initial entry by the Principal Investigator to approval by Sponsored Research Services to the approval by either the Research Accountant or the Associate Controller for posting of all prior period reallocations. Any adjustments affecting future periods will be processed through the existing payroll authorization process and system entered by the Payroll Office. System testing of this reallocation process is currently taking place with implementation scheduled for April 1, 2023. A further enhancement of automating the related journal entry posting upon final approval by the Research Accountant or Associate Controller is expected to be implemented by May 1, 2023. InAnticipated Completion Date June 30, 2023 Responsible Person Keith Rosser, Controller William McGarry, Chief Financial Officer light of the repeat finding, the University will further engage an outside firm to conduct an internal audit of the Payroll Department with a focus on reviewing current processes from employee set up through issuance of compensation and filing of state and federal forms. This expected outcome of this review will be to identify areas of potential weakness, process improvement, and current utilization of existing financial systems and tools.

View Audit 30456

Finding 29956 (2022-003)

Material Weakness 2022

Friendship Central School District

NY

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management

Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Auditors? 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 Auditors? 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. School District?s Response: The District has received, reviewed and approved all journal entries, footnote disclosures and draft financial statements proposed for the current year audit and will continue to review similar information in future years. Further, the District believes it has a thorough understanding of these financial statements and the ability to make informed judgments based on these financial statements and the ability to make informed judgments based on these financial statements. Ms. Constance Spring (District Treasurer) will continue to review and approve the journal entries, footnote disclosures and draft financial statements for the year ending June 30, 2023.

View Audit 32904

Finding 29954 (2022-001)

None 2022

Scott Mitchell Annex, Inc. 053-Ee-163

NC

HUD Housing Programs Reporting Matching / Level of Effort / Earmarking

SCOTT MITCHELL ANNEX, INC. Norlina, North Carolina CORRECTIVE ACTION PLAN March 14, 2023 U.S. Department of Housing and Urban Development Five Points Plaza Building 40 Marietta Street Atlanta, Georgia 30303 Scott Mitchell Annex, Inc. respe...

SCOTT MITCHELL ANNEX, INC. Norlina, North Carolina CORRECTIVE ACTION PLAN March 14, 2023 U.S. Department of Housing and Urban Development Five Points Plaza Building 40 Marietta Street Atlanta, Georgia 30303 Scott Mitchell Annex, Inc. respectfully submits the following Corrective Action Plan for the year ended December 31, 2022. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Greensboro, North Carolina 27410 The finding from the December 31, 2022 Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS - Federal Award Program Audit Finding 2022-001 - U.S. Department of Housing and Urban Development, Supportive Housing for the Elderly (Section 202), Assistance Listing #14.157 Recommendation: We recommend management submit the annual financial report, certified by a Certified Public Accountant, each year going forward within 90 days following the fiscal year end. Management's Response: We agree with Finding 2022-001 and the recommendation described in the accompanying schedule of findings and questioned costs. On May 2, 2022, management received authorization from HUD to take a temporary loan from the replacement reserve to pay the prior years' audit expenses owed. Management will provide additional oversight to ensure the annual financial reports are submitted each fiscal year going forward within required due dates. If HUD has questions regarding this action plan, please call Michael Jameyson at (704)771-1696. Sincerely yours, Michael Jameyson, President Multifamily Select, Inc. Managing Agent

View Audit 30448

Finding 29953 (2022-003)

Significant Deficiency 2022

Philander Smith College

AR

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

Finding 2022-003 ? Federal Direct Student Loan ? Federal Student Financial Aid Cluster, CFDA# 84.268 Philander Smith College concurs with this finding, and the following action has been taken. The College has created an official reconciliation form as attestation of a complete reconciliation betwee...

Finding 2022-003 ? Federal Direct Student Loan ? Federal Student Financial Aid Cluster, CFDA# 84.268 Philander Smith College concurs with this finding, and the following action has been taken. The College has created an official reconciliation form as attestation of a complete reconciliation between the Business Office and the Financial Aid Office. Completing the document will be coordinated by the Senior Accountant, who will work with the Director of Financial aid or their designee. The form will be due in the Controller's office by the end of the current month for the previous month's transactions to verify timely completion and sign-off. Contact Person: LaTonya Hayes, Interim Vice President for Fiscal Affairs Telephone: (501) 370-5341 E-mail: lhayes@philander.edu Contact Person: Kevin Barnes, Financial Aid Director Telephone: (501) 370-5349 E-mail: kbarnes@philander.edu

View Audit 30447

Finding 29951 (2022-002)

Significant Deficiency 2022

Philander Smith College

AR

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Finding 2022-002 ? Federal Pell Grant, Federal Direct Student Loans ? Federal Student Financial Aid Cluster, CFDA# 84.063, 84.268 The Fiscal Affairs Office is working with the Office of the Registrar and the College?s third-party technology managed services provider, Ellucian, to review the setup s...

Finding 2022-002 ? Federal Pell Grant, Federal Direct Student Loans ? Federal Student Financial Aid Cluster, CFDA# 84.063, 84.268 The Fiscal Affairs Office is working with the Office of the Registrar and the College?s third-party technology managed services provider, Ellucian, to review the setup surrounding the student enrollment reporting process. The Office of the Registrar, in concert with Ellucian, will also conduct IT trial testing and training to determine the technical issues surrounding this audit finding. This will enhance the necessary support for the Office of the Registrar on this matter. Contact Person: LaTonya Hayes, Interim Vice President for Fiscal Affairs Telephone: (501) 370-5341 E-mail: lhayes@philander.edu Contact Person: Bertha Owens, Registrar Telephone: (501) 370-5215 E-mail: bowens@philander.edu Contact Person: Nicholas Tea, CIO Telephone: (501)975-8501 E-mail: ntea@philander.edu

View Audit 30447

Corrective Action Plans

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