Corrective Action Plans

Finding 35284 (2022-001)

Significant Deficiency 2022

Aspirus, Inc.

WI

Internal Control / Segregation of Duties Questioned Costs Cash Management

Response: At the time of sending the claim to HRSA the patient did not have other insurance coverage. Subsequently we received information that the patient had other coverage. This information was received by the Financial Clearance department but there was a lack of communication to the Credit Ba...

Response: At the time of sending the claim to HRSA the patient did not have other insurance coverage. Subsequently we received information that the patient had other coverage. This information was received by the Financial Clearance department but there was a lack of communication to the Credit Balance Manager as provided for in our process. Although the Credit Balance team would have found and refunded the money to HRSA after the other insurance paid through their normal credit review process, this was not yet completed at the time of the audit. There is an opportunity to increase the timeliness of the refunding process as addressed in our action plan. Corrective Action Plan: ? Refund HRSA for overpayments found during audit ? Completed on 3/13/2023 and 3/15/2023, respectively. ? Reeducation to Financial Clearance team to notify Credit Balance Manager of change of coverage for HRSA accounts as soon as receive information. ? Education and process change with Initial Claims Team, who also reviews coverage changes, to notify Credit Balance Manager of change of coverage for HRSA accounts as soon as they receive. ? Explore Epic build to route accounts with HRSA coverage change to a Credit Balance WQ to be promptly worked.

View Audit 24698

Finding 35246 (2022-001)

Significant Deficiency 2022

Durand Community Unit School District No. 322

IL

Internal Control / Segregation of Duties

The district will continue to have a second individual review all monthly bank statements, reconciliations, and treasurer's reports. The district will designate someone besides the Treasurer to review accounts payable checks prior to mailing them and stamp them with the Superintendent's signature so...

The district will continue to have a second individual review all monthly bank statements, reconciliations, and treasurer's reports. The district will designate someone besides the Treasurer to review accounts payable checks prior to mailing them and stamp them with the Superintendent's signature so there will be two signatures required on all accounts payable checks. See full Corrective Action Plan on district letterhead.

View Audit 24136

Finding 35227 (2022-003)

Material Weakness 2022

Southeastern Cusd #337

IL

Internal Control / Segregation of Duties Reporting

Condition: The District has one office personnel that is involved in the accounting function. Therefore, the District does not have an adequate segregation of duties over accounting transactions as the employee is responsible for initiating and recording transactions in the general ledger as well...

Condition: The District has one office personnel that is involved in the accounting function. Therefore, the District does not have an adequate segregation of duties over accounting transactions as the employee is responsible for initiating and recording transactions in the general ledger as well as performing reconciliations. There were 2 errors in calculating payroll benefits charged to the grant that were not discovered and corrected by District personnel. Plan: Due to the small size of the District, it is not practical to hire additional personnel solely for the purpose of achieving an ideal segregation of duties over the accounting function. The Superintendent and the Board of Education will review and closely monitor the accounting information on a regular basis. Anticipated Date of Completion: Ongoing Name of Contact Person: D. Todd Fox, Superintendent Management Response: We agree with the finding.

View Audit 30011

Finding 35226 (2022-001)

Significant Deficiency 2022

Be A Champion INC

TX

Significant Deficiency Internal Control / Segregation of Duties

Views of responsible officials and planned corrective action: The Organization agreed with the finding and implemented the recommended procedures.

View Audit 24609

Finding 35215 (2022-002)

Significant Deficiency 2022

Milwaukee Institute of Art and Design, Inc.

WI

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

Action Plan For the Year Ended May 31, 2022 Finding 2022-002 Section III ? Federal and State Awards Findings and Questioned Costs Assistance listing number(s), federal agency, and program name: 84.063, 84.007, 84.033, and 84.268; United States Department of Education (DOE), Student financial aid clu...

Action Plan For the Year Ended May 31, 2022 Finding 2022-002 Section III ? Federal and State Awards Findings and Questioned Costs Assistance listing number(s), federal agency, and program name: 84.063, 84.007, 84.033, and 84.268; United States Department of Education (DOE), Student financial aid cluster. Finding type: Noncompliance Criteria: The Institute is responsible for safeguarding sensitive data under the Gramm-Leach-Bliley Act, including performing a risk assessment that addresses three required areas noted in 16 CFR 314.4 (b). Statement of condition: A formal risk assessment is not documented which addresses required areas noted in 16 CFR 314.4 (b). Questioned costs: Questioned costs could not be determined. Context: The Institute has safeguards for each area identified within 16 CFR 314.4 (b) in place; however a formal risk assessment and documentation of the relevant safeguards implemented by the Institute to address the risks is not documented. Cause: There is no formal risk assessment documented. Effect: The Institute has no verifiable evidence of the risk assessment performed and the related safeguard for each risk identified. Recommendation: We recommend management review 16 CFR 314.4 (b) to perform a risk assessment that addresses the three required areas, which are (1) employee training and management; (2) information systems, including network and software design, as well as information processing, storage, transmission and disposal; and (3) detecting, preventing and responding to attacks, intrusions, or other systems failures. Management?s Response: Management agrees with the finding. Corrective Action: MIAD will review 16 CFR 314.4 (b) and develop a written Information Security Plan (ISP) that outlines the procedures and practices to protect non-public personal information (NPI) and manage information security risks. MIAD will provide routinely scheduled training to all current and new employees on the importance of protecting NPI and the procedures they must follow, to ensure that employees are up-to-date with the latest information security best practices. MIAD will continue to conduct regular risk assessments to identify potential security vulnerabilities, both internal and external, to evaluate the effectiveness of the ISP. MIAD will develop a plan to investigate and respond to security incidents that may compromise NPI. If an incident occurs MIAD will follow the ISP to remedy the incident, and revise the ISP as needed. Matt Ogden Director of Technology 414.847.3223 mattogden@miad.edu February 14th 2023

View Audit 24280

Finding 35214 (2022-001)

Significant Deficiency 2022

Milwaukee Institute of Art and Design, Inc.

WI

Questioned Costs Special Tests & Provisions Student Financial Aid

Corrective Action Plan For the Year Ended May 31, 2022 Finding 2022-001 Assistance listing number(s), federal agency, and program name: 84.063, 84.007, 84.033, and 84.268; United States Department of Education (DOE), Student financial aid cluster. Finding type: Noncompliance and significant deficien...

Corrective Action Plan For the Year Ended May 31, 2022 Finding 2022-001 Assistance listing number(s), federal agency, and program name: 84.063, 84.007, 84.033, and 84.268; United States Department of Education (DOE), Student financial aid cluster. Finding type: Noncompliance and significant deficiency in internal control over compliance Statement of condition: Certain student records within the National Student Loan Data System (NSLDS) were identified with inaccurate data elements. Management's review of the enrollment reporting did not detect errors on certain student data elements. Context: Five students were identified with inaccurate data elements reported out of a total of 40 students tested. Cause: The preparer incorrectly input the student's status into NSLDS resulting in inaccuracies in significant Campus-Level and Program-Level enrollment data elements that ED considers high risk. The Institute?s internal control over compliance did not detect and correct the error. Effect: The Institute incorrectly reported certain Campus-Level and Program-Level records in NSLDS which is information that DOE considers high risk and the Institute?s internal controls over compliance did not detect and correct the errors. Recommendation: We recommend management review policies and procedures surrounding enrollment reporting submissions to ensure the accuracy of data elements reported to DOE. A review performed by an appropriate individual separate from the preparer prior to the submission of the enrollment reports to NSLDS may improve the accuracy of enrollment reporting. Status completed Corrective Action Management agrees with the finding. Through internal investigation, it was determined that the issue arose through National Student Clearinghouse (NSC), which reports the Institute?s data to NSLDS. Management will work with NSC to assure graduates are accurately reported as soon as possible within existing external systems. The changes to management?s enrollment reporting procedures will be added to the Institute?s NSC submissions procedure documentation. Contact Jean Weimer Registrar 414-847-3272 jeanweimer@miad.edu submitted 2/23/2023

View Audit 24280

Finding 35208 (2022-001)

Significant Deficiency 2022

Metropolitan Community College Area

NE

Questioned Costs Student Financial Aid Significant Deficiency

2022-001 Student Financial Aid Cluster - Assistance Listing No. 84.268 Recommendation: We recommend the College reviews outstanding checks regularly to ensure funds are returned to the Department of Education before 240 days of the original disbursement attempt. Explanation of disagreement with audi...

2022-001 Student Financial Aid Cluster - Assistance Listing No. 84.268 Recommendation: We recommend the College reviews outstanding checks regularly to ensure funds are returned to the Department of Education before 240 days of the original disbursement attempt. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: MCC will implement a process to review outstanding checks on a timely basis which will allow time to contact student and reissue payment. If student can not be found, funds will be returned to the Department of Education either through COD or direct payment prior to the required 240 days. Name(s) of the contact person(s) responsible for corrective action: Lewis Hendrickson Planned completion date for corrective action plan: Prior to Fall 2023

View Audit 24381

Finding 35206 (2022-002)

None 2022

Iowa City Community School District

IA

Questioned Costs Reporting Internal Control / Segregation of Duties

Corrective Actions Taken or Planned: During testing by RSM of the student records related to the Title I program, a record of a student's withdrawal from the District was not maintained. RSM provided this testing irregularity to the appropriate District staff and the District has adjusted its record...

Corrective Actions Taken or Planned: During testing by RSM of the student records related to the Title I program, a record of a student's withdrawal from the District was not maintained. RSM provided this testing irregularity to the appropriate District staff and the District has adjusted its recording for the 2022-2023 school year realted to include additional signoffs from parents/guardians or communications with other districts or programs. In addition, the District has added additional documentation steps within Infinite Campus, its student information system, to track those students entering or exiting these student support programs. These procedures will be continued for June 30, 2023 and future fiscal years. Leslie Finger, Chief Financial Officer is responsible for the corrective action plan.

View Audit 23981

Finding 35202 (2022-002)

Significant Deficiency 2022

Survivor Empowerment Center

IL

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking

Finding No. 2022-002 ? Salaries and Benefits Not Supported by Proper Time and Effort Documentation Federal Program: Crime Victim Assistance Project No: 219001 and 216001 CFDA No: 16.575 Passed Through: Illinois Coalition Against Domestic Violence and Illinois Coalition Against Sexual Assault Federa...

Finding No. 2022-002 ? Salaries and Benefits Not Supported by Proper Time and Effort Documentation Federal Program: Crime Victim Assistance Project No: 219001 and 216001 CFDA No: 16.575 Passed Through: Illinois Coalition Against Domestic Violence and Illinois Coalition Against Sexual Assault Federal Agency: U.S. Department of Justice Condition: During our testwork, we noted the following: ? Two employee?s timesheets did not reflect the correct allocation percentages determined by the Organization, and ? One employee did not have a time and effort certification submitted during the 4th quarter of 2022. Plan: The Survivor Empowerment Center, Inc. is currently in the process of training a new HR Specialist and putting together a step-by-step checklist for completing payroll to ensure all steps are taken. This checklist includes a review of payroll by the Assistant Director. Anticipated Date of Completion: By February 10, 2023 ? the next payroll. Name of Contact Person: Susan Hicks, Assistant Director

View Audit 24593

Finding 35198 (2022-001)

None 2022

Perry Public Schools

MI

Subrecipient Monitoring Internal Control / Segregation of Duties Cash Management

CORRECTIVE ACTION PLAN 2022-001 This finding is caused by the District not having the proper controls in place to prevent, detect, or correct an incorrect monthly meal claim. There was lack of consistency and communication between the Food Service Director and the Business Manager during the fiscal ...

CORRECTIVE ACTION PLAN 2022-001 This finding is caused by the District not having the proper controls in place to prevent, detect, or correct an incorrect monthly meal claim. There was lack of consistency and communication between the Food Service Director and the Business Manager during the fiscal year in relation to meal claims. The persons responsible for the corrective action are Janet Killingsworth, the food service director and Dr. Lori Haven, the superintendent. The anticipated completion date of the corrective action plan is before the end of the 2023 fiscal year. The plan for monitoring adherence is the food service director and finance director will work together to ensure that monthly meals served are being reconciled prior to any meal reimbursement requests are made.

View Audit 24032

Finding 35197 (2022-006)

Significant Deficiency 2022

Housing Authority of the City of Dodge City

KS

Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties

2022-006. SEMAP Supporting Documentation Corrective action planned: Training of our new Maintenance Director so he can do the four required quality control HQS inspections on our Voucher Program units. Contact person: Matt Brady, Executive Director. Anticipated completion date: He is trai...

2022-006. SEMAP Supporting Documentation Corrective action planned: Training of our new Maintenance Director so he can do the four required quality control HQS inspections on our Voucher Program units. Contact person: Matt Brady, Executive Director. Anticipated completion date: He is trained now and will complete the 4 required inspections this summer. They will all be completed no later than September 30, 2023.

View Audit 24020

Finding 35196 (2022-005)

Significant Deficiency 2022

Housing Authority of the City of Dodge City

KS

Questioned Costs HUD Housing Programs Reporting

2022-005. Significant Audit Adjustments Corrective action planned: At the end of every fiscal year from this point forward the Executive Director will make certain that our fee accountant has received all information sent to them. Contact person: Matt Brady, Executive Director. Anticipa...

2022-005. Significant Audit Adjustments Corrective action planned: At the end of every fiscal year from this point forward the Executive Director will make certain that our fee accountant has received all information sent to them. Contact person: Matt Brady, Executive Director. Anticipated completion date: September 30, 2023

View Audit 24020

Finding 35176 (2022-002)

Significant Deficiency 2022

Kildahl Park Pointe Cooperative

MN

Questioned Costs Reporting Internal Control / Segregation of Duties

Housing and Urban Development Kildahl Park Pointe Cooperative respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the Dece...

Housing and Urban Development Kildahl Park Pointe Cooperative respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 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 numbers assigned in the schedule. Summary of audit results does not include findings and is not addressed. Finding 2022-002 Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.

View Audit 24582

Finding 35175 (2022-001)

Significant Deficiency 2022

Kildahl Park Pointe Cooperative

MN

Internal Control / Segregation of Duties

Housing and Urban Development Kildahl Park Pointe Cooperative respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the Dece...

Housing and Urban Development Kildahl Park Pointe Cooperative respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 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 numbers assigned in the schedule. Summary of audit results does not include findings and is not addressed. Finding 2022-001 Recommendation: We recommend that the Cooperative continue to segregate incompatible duties as best it can within the limits of what the Cooperative considers to be cost beneficial. Action Taken: The Cooperative reviews and makes improvements to its internal controls on an ongoing basis and attempts to maximize the segregation of duties in all areas within the limits of the staff available. Planned Completion Date: Not Applicable.

View Audit 24582

Finding 35167 (2022-006)

Significant Deficiency 2022

City of Woonsocket

RI

Equipment & Real Property Management Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.303

Name of Contact Person: Alyssa McDermott Corrective Action Plan: The City of Woonsocket has experienced significant turnover over the past years. With the division of housing and community development fully staffed, a thorough review of project files has occurred. Properties that were funded throu...

Name of Contact Person: Alyssa McDermott Corrective Action Plan: The City of Woonsocket has experienced significant turnover over the past years. With the division of housing and community development fully staffed, a thorough review of project files has occurred. Properties that were funded through CDBG or HOME Entitlement funds are fully documented. Properties that are not owned by the City of Woonsocket or received funding from CDBG or HOME entitlement funds are not documented in this office. Properties owned by the Redevelopment Agency of Woonsocket, Woonsocket Housing Authority, or properties that HUD have foreclosed on are not documented by this office. Proposed Completion Date: 06/30/2023

View Audit 29946

Finding 35166 (2022-005)

Significant Deficiency 2022

City of Woonsocket

RI

HUD Housing Programs Reporting Significant Deficiency

Name of Contact Person: Alyssa McDermott Corrective Action Plan: In the past year, the City has fully staffed the division of housing and community development which has led to the successful submission of the 2021 CAPER. The staff worked diligently to find all required data for the report and par...

Name of Contact Person: Alyssa McDermott Corrective Action Plan: In the past year, the City has fully staffed the division of housing and community development which has led to the successful submission of the 2021 CAPER. The staff worked diligently to find all required data for the report and participated in trainings to prepare for future CAPERs. Proposed Completion Date: 06/30/2023

View Audit 29946

Finding 35153 (2022-002)

Material Weakness 2022

City of Seymour

IN

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

Finding 2022-002 Contact Person Responsible for Corrective Action: Darrin Boas, Clerk-Treasurer Contact Phone 812 522 4020 View of Responsible Official: We concur with the findings. While I concur that no one reviewed this document prior to submission, and I input and submitted the data, much of thi...

Finding 2022-002 Contact Person Responsible for Corrective Action: Darrin Boas, Clerk-Treasurer Contact Phone 812 522 4020 View of Responsible Official: We concur with the findings. While I concur that no one reviewed this document prior to submission, and I input and submitted the data, much of this report is auto populated by the website. My responsibility was to confirm the data, respond if we are using the Standard Allowance, and a brief description of our plan to distribute. Moving forward, all US Treasury reports will be reviewed by either the Mayor or 2nd Deputy, and signed off on once submitted by the Clerk/Treasurer. A copy will be maintained with initials/signatures in the Treasury File in the Clerk/Treasure?s office. Anticipated Completion Date 7/2023

View Audit 38024

Finding 35147 (2022-001)

Significant Deficiency 2022

City of South St. Paul

MN

Internal Control / Segregation of Duties Questioned Costs Special Tests & Provisions

2022-001 INTERNAL CONTROL AND COMPLIANCE WITH SPECIAL TESTS AND PROVISIONS REQUIREMENTS Summary of Finding The City of South St. Paul, Minnesota (the City) did not have proper controls in place regarding the waiting list to verify new tenants were placed into housing based on approved policies. Du...

2022-001 INTERNAL CONTROL AND COMPLIANCE WITH SPECIAL TESTS AND PROVISIONS REQUIREMENTS Summary of Finding The City of South St. Paul, Minnesota (the City) did not have proper controls in place regarding the waiting list to verify new tenants were placed into housing based on approved policies. During our audit, we noted that the City did not have sufficient controls in place within the Public and Indian Housing federal program to assure compliance with federal special tests and provisions requirements, which resulted in noncompliance. Corrective Action Plan Actions Planned ? The City has implemented new processes and procedures in 2023 which address this internal control and compliance finding to comply with Uniform Guidance in the future. Official Responsible ? The City?s Director of Economic and Community Development, Ryan Garcia. Planned Completion Date ? December 31, 2023. Disagreement With or Explanation of Finding ? The City agrees with this finding. Plan to Monitor ? The City?s Finance Director, Clara Hilger, will ensure the new process and procedures implemented improve internal controls and procedures in this area to ensure future federal grant compliance.

View Audit 33877

Finding 35146 (2022-001)

Material Weakness 2022

Goodwill Industries of Middle Georgia, Inc. and Affiliates

GA

Student Financial Aid Special Tests & Provisions Eligibility

Audit Finding Number: 2022-001-Enrollment Reporting: Management concurs with the finding. As noted by the auditors, a corrective action plan was established to ensure that timely enrollment data be coordinated between the Registrar's Office and the Financial Aid Office. This plan was developed in Au...

Audit Finding Number: 2022-001-Enrollment Reporting: Management concurs with the finding. As noted by the auditors, a corrective action plan was established to ensure that timely enrollment data be coordinated between the Registrar's Office and the Financial Aid Office. This plan was developed in August 2022 along with additional corrective actions efforts to ensure that admission and financial aid data was internally audited prior to enrolling a student. As the audit was conducted, it was evident that the corrective action could not be examined for effectiveness and accuracy as the students examined were from periods prior to the implementation of the corrective action plan and then, as noted by the auditors, the government's NSLDS was not working from July 2022-February 2023, so records could not be shared. The corrective action plan was implemented when the HSLDS because available to submit reports in February 2023. Additionally, the Helms College Registrar, Director of Education and Compliance and Financial Aid Manager will complete free enrollment reporting training courses offered by the National Student Clearinghouse, and continue to submit the enrollment status reports to the National Student Clearinghouse according to the required reporting schedule. Luke Schultheis, Executive Vice President of Education 6/13/23

View Audit 38022

Finding 35139 (2022-001)

Material Weakness 2022

Devils Lake Public School District No. 1

ND

Questioned Costs Material Weakness Reporting § 200.303

2022-001 COVID 19 - EDUCATION STABILIZATION FUND ? INTERNAL CONTROLS AND WAGE RATE REQUIREMENTS ? ALN 84.425D ? MATERIAL WEAKNESS AND MATERIAL NON-COMPLIANCE Condition: Devils Lake Public School District did not comply with the wage rate requirements applicable to the Elementary and Secondary Scho...

2022-001 COVID 19 - EDUCATION STABILIZATION FUND ? INTERNAL CONTROLS AND WAGE RATE REQUIREMENTS ? ALN 84.425D ? MATERIAL WEAKNESS AND MATERIAL NON-COMPLIANCE Condition: Devils Lake Public School District did not comply with the wage rate requirements applicable to the Elementary and Secondary School Emergency Relief Fund (ESSER) funding received for the renovation of a current building into a childcare and preschool center. Further, Devils Lake Public School District did not establish and maintain effective internal controls to ensure certified payrolls are received from the contractors. Corrective Action Plan: We agree, Devils Lake Public Schools will make sure to check with North Dakota Department of Public Instruction and correct federal departments to insure that we are following the proper guidelines and requirements of the grant. Anticipated Completion Date:. We will start implementation on 7/1/2023 and continue with this moving forward.

View Audit 37113

Finding 35130 (2022-001)

Significant Deficiency 2022

Norwegian Christian Home and Health Center

NY

Questioned Costs Reporting Internal Control / Segregation of Duties

Finding No. 2022-001 Name of the contact person responsible for corrective action: Michael Pagano, CFO 1. Corrective action planned: Management will ensure that all future reporting will be prepared by an accounting official and be reviewed by a reviewer who is a level above the preparer. Manageme...

Finding No. 2022-001 Name of the contact person responsible for corrective action: Michael Pagano, CFO 1. Corrective action planned: Management will ensure that all future reporting will be prepared by an accounting official and be reviewed by a reviewer who is a level above the preparer. Management will also maintain evidence of the review process. 2. Anticipated completion date: The new processes and expense reconciliation will be implemented immediately for any future PRF submissions. 3. If the client does not agree with the audit findings or believes corrective action is not required, include an explanation and specific reasons: We agree with finding No. 2022-001

View Audit 35909

Finding 35126 (2022-001)

None 2022

Hope International University and Subsidiaries

CA

Questioned Costs Student Financial Aid Internal Control / Segregation of Duties

Incorrect Pell Calculations Planned Corrective Action: The University will establish additional controls over changes in enrollment status after the initial enrollment date and return of Title IV funds, including verification of enrollment status after the third week of initial enrollment and verif...

Incorrect Pell Calculations Planned Corrective Action: The University will establish additional controls over changes in enrollment status after the initial enrollment date and return of Title IV funds, including verification of enrollment status after the third week of initial enrollment and verification of enrollment status upon return of Title IV funds. Person Responsible for Corrective Action Plan: Roberta Martinez, Manager of Student Financial Services Anticipated Date of Completion: February 2023

View Audit 32580 Questioned Costs: $1

Finding 35121 (2022-001)

Significant Deficiency 2022

The Institute of World Politics

DC

Questioned Costs Student Financial Aid Allowable Costs / Cost Principles § 200.303

Corrective Action Plan Responsible Official: Iman Riddick, Registrar and T.J. Snowden, Director of Financial Aid Anticipated Completion Date: Dec 15, 2022 Finding 2022-001: Enrollment Reporting and Documentation of Controls Views of Responsible Officials and Planned Corrective Action: Management ...

Corrective Action Plan Responsible Official: Iman Riddick, Registrar and T.J. Snowden, Director of Financial Aid Anticipated Completion Date: Dec 15, 2022 Finding 2022-001: Enrollment Reporting and Documentation of Controls Views of Responsible Officials and Planned Corrective Action: Management agrees with the recommended corrective action for which the Institute immediately began to remediate. This relates to the National Student Loan Data System (NSLDS) site modernization resulting in NSLDS functionality/operational pauses that included the data flow from National Student Clearinghouse (NSC) to NSLDS. This issue has been resolved. The Institute has established a procedure to ensure this does not happen again. It should also be noted that as of December 2022, the Director of Financial Aid and Registrar have implemented procedures and controls to ensure that all required reporting to the NSLDS is performed accurately and in a timely manner. Each month?s enrollment data submission to National Student Clearinghouse by the Registrar will be reviewed by the Director of Financial Aid to verify the consistency of the data in NSLDS; The Director of Admissions and the Registrar will review submission of the 10 business days after the original submission and on the 14th of each month prior to the submission of the next batch of enrollment data to the National Student Clearinghouse. This will allow IWP to correct any inaccurate reporting and verify timely submissions to both systems, providing a preventive control in addition to the resolution of the NSLDS functionality pause.

View Audit 30178

Finding 35110 (2022-013)

Material Weakness 2022

Our Katahdin and Subsidiary

ME

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

Our Katahdin will implement a process where their employee enters all payments due, and the Board Treasurer will review and approve those payments. Because of limited staff, both of these individuals will be authorized signers, which is partially mitigated through the dual control over reconciliatio...

Our Katahdin will implement a process where their employee enters all payments due, and the Board Treasurer will review and approve those payments. Because of limited staff, both of these individuals will be authorized signers, which is partially mitigated through the dual control over reconciliations and review. Our Katahdin will also assign a board member without account signing authority to perform a monthly activity review. Responsible official: Nancy DeWitt, Treasurer (207) 618-9187 Expected completion date: October 31, 2023

View Audit 33040

Finding 35105 (2022-003)

Material Weakness 2022

The Housing Authority of the City of Slidell

LA

HUD Housing Programs Internal Control / Segregation of Duties Eligibility

Action Taken: In December 2022, HACS staff (maintenance and Interim Executive Director) attended NSPIRE inspection standards training. NSPIRE standards are due to go live in 2023. The HUD Recovery Administrators are providing a HUD engineer on site to provide Technical assistance. Additionally, HACS...

Action Taken: In December 2022, HACS staff (maintenance and Interim Executive Director) attended NSPIRE inspection standards training. NSPIRE standards are due to go live in 2023. The HUD Recovery Administrators are providing a HUD engineer on site to provide Technical assistance. Additionally, HACS management is drafting, and will provide to its board and its audit firm prior to March 31, 2023, a schedule of Public Housing inspections to be completed in the coming calendar year.

View Audit 31989

Corrective Action Plans

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