Corrective Action Plans

Finding 33698 (2022-002)

Material Weakness 2022

City of Oakland

CA

Questioned Costs Special Tests & Provisions HUD Housing Programs

In relation to the City of Oakland?s single audit for the year ended June 30, 2022, the City hereby submits a corrective action plan for finding number 2022-002 for the Home Investment Partnerships Program (Assistance Listing Number 14.239) The City will adopt the recommendation from the auditor to...

In relation to the City of Oakland?s single audit for the year ended June 30, 2022, the City hereby submits a corrective action plan for finding number 2022-002 for the Home Investment Partnerships Program (Assistance Listing Number 14.239) The City will adopt the recommendation from the auditor to ensure the City perform HQS inspections are conducted in a timely manner. The City has resumed inspections during the current fiscal year ending June 30, 2023, and is on course to complete the 3-year inspection cycle of all 38 HOME projects by March 2025. Contact person responsible for corrective action: Meghan Horl Anticipated completion date: March 2025

View Audit 35082

Finding 33689 (2022-008)

Significant Deficiency 2022

Chester Community Unit School District No. 139

IL

Reporting Internal Control / Segregation of Duties Questioned Costs

Condition: We noted that 9 of the quarterly expenditure reports for the Education Stabilization Fund were not filed in a timely manner. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due ...

Condition: We noted that 9 of the quarterly expenditure reports for the Education Stabilization Fund were not filed in a timely manner. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due date. Management Response: The District will take the necessary steps to file all quarterly expenditure reports on time in the future. Anticipated Date of Completion: June 30, 2023

View Audit 32975

Finding 33683 (2022-007)

Significant Deficiency 2022

Chester Community Unit School District No. 139

IL

Reporting Internal Control / Segregation of Duties Questioned Costs

Condition: We noted that 4 of the quarterly expenditure reports for the Federal Special Education Cluster were not filed in a timely manner. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the...

Condition: We noted that 4 of the quarterly expenditure reports for the Federal Special Education Cluster were not filed in a timely manner. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due date. Management Response: The District will take the necessary steps to file all quarterly expenditure reports on time in the future. Anticipated Date of Completion: June 30, 2023

View Audit 32975

Finding 33681 (2022-003)

Material Weakness 2022

Winslow Memorial Hospital D/b/a Little Colorado Medical Center

AZ

Questioned Costs Material Weakness Reporting § 200.303

Finding 2022-003 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing #93.498 Compliance Requirement: Reporting Finding Summary: The Hospital did not consider the impact of the year-end...

Finding 2022-003 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing #93.498 Compliance Requirement: Reporting Finding Summary: The Hospital did not consider the impact of the year-end audit adjustments on the quarters applicable to Period 2 when reporting lost revenue. Responsible Individuals: John J Dempsey, Chief Executive Officer, Lona King, Chief Financial Officer Corrective Action Plan: Management will modify the lost revenue reported on future reports to reflect the yearend adjustments in the appropriate quarter. Anticipated Completion Date: March 31, 2023

View Audit 31569

Finding 33677 (2022-002)

Material Weakness 2022

Mid-Prairie Community School District

IA

Internal Control / Segregation of Duties Reporting

The District has implemented additional controls such as mandatory vacations for accounting staff and the engagement of an independent accounting professional who performs unannounced reviews of the current activities and processes cited above, as well as reviewing the workflow and work area, includ...

The District has implemented additional controls such as mandatory vacations for accounting staff and the engagement of an independent accounting professional who performs unannounced reviews of the current activities and processes cited above, as well as reviewing the workflow and work area, including electronic and paper files and correspondence of each employee while on their mandatory vacation. Written reports are provided to the Superintendent after each review visit and added to the employee?s personnel file. The District will continue to review internal controls and explore alternatives to improve segregation of duties.

View Audit 29359

Finding 33675 (2022-003)

Significant Deficiency 2022

Crete Public Schools No 2

NE

Internal Control / Segregation of Duties

The Crete Public Schools District No. 2 Board of Education continually evaluates the distribution of duties to employees and closely monitors finances. The Executive Director of Finance will work to separate duties to the best of the ability with the staff on hand. there will be consideration for ...

The Crete Public Schools District No. 2 Board of Education continually evaluates the distribution of duties to employees and closely monitors finances. The Executive Director of Finance will work to separate duties to the best of the ability with the staff on hand. there will be consideration for additional staffing as the budget allows for it.

View Audit 32710

Finding 33655 (2022-011)

Significant Deficiency 2022

State of Kansas

KS

Reporting Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.303

Recommendation: We recommend the agency implement procedures to ensure reports are properly reviewed and submitted in a timely manner as well as increase training efforts on reporting requirements if there is future staffing turnover. Explanation of disagreement with audit finding: There is no disag...

Recommendation: We recommend the agency implement procedures to ensure reports are properly reviewed and submitted in a timely manner as well as increase training efforts on reporting requirements if there is future staffing turnover. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The performance measures for the Epidemiology and Laboratory Capacity Cooperative Agreement projects were submitted into CDC RedCap during this audit period and as before there are no dates that are documented when the reports are electronically submitted. This is a problem with the CDC-ELC system. They are now migrating to ELC-CAMP which is based on the Salesforce platform with greater functionality. The exports of these reports now have a date / time stamp which will be utilized moving forward and should correct audit finding. Name(s) of the contact person(s) responsible for corrective action: Sheri Tubach Planned completion date for corrective action plan: Upon implementation of ELC-CAMP, February 2023

View Audit 33298

Finding 33641 (2022-015)

Significant Deficiency 2022

State of Kansas

KS

Questioned Costs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Recommendation: We recommend that internal controls are in place to ensure that cases are reviewed within the required timeframes. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: BAM investigators were pulled to a...

Recommendation: We recommend that internal controls are in place to ensure that cases are reviewed within the required timeframes. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: BAM investigators were pulled to assist other areas of KDOL during the pandemic and once returned to BAM had an enormous backlog to catch up on. The unit has also struggled with staffing issues, both in number and UI knowledge/experience. We currently have 3 full-time BAM Auditors and 1 full-time Lead. We just hired an additional BAM Auditor who is currently in training. We have been working together with the Training department, BAM Manager, and BAM Lead to provide consistent and regular feedback on general UI knowledge as well as case-specific coding details. We will continue with both real-time feedback and scheduled training. We are also seeking to hire 1-2 additional BAM Auditors in the next year. We have recently implemented a new task management software to assist with better case organization and transparency for Supervisor to view/assist with current open cases. With staffing changes, modern software, and detailed training we should be able to complete BAM cases within the federal guidelines. BAM Lead and Manager meet weekly to review open cases and strategize methods to complete cases. Name(s) of the contact person(s) responsible for corrective action: Donna Njuki Planned completion date for corrective action plan: December 31, 2023

View Audit 33298

Finding 33636 (2022-002)

Material Weakness 2022

Octavia Court, Inc.

CA

HUD Housing Programs Internal Control / Segregation of Duties

Management Views and Corrective Action Plan: Management agrees with the finding and Recommendation. Management will provide oversight of site personnel and will ensure that staff receive the appropriate HUD compliance training. Proposed Completion Date: July 31, 2023

View Audit 31240

Finding 33633 (2022-001)

Significant Deficiency 2022

Unity Limited Partnership

WI

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

Finding # 2022-001 Response We will review calculations and support for al payroll expenditures to ensure accuracy in future reporting. Management notes there was $46,841 of unreimbursed expenses. As a result, the lost revenue and allowable COVID related expenses exceeded funding retained after co...

Finding # 2022-001 Response We will review calculations and support for al payroll expenditures to ensure accuracy in future reporting. Management notes there was $46,841 of unreimbursed expenses. As a result, the lost revenue and allowable COVID related expenses exceeded funding retained after consideration of the payroll items noted in the finding. Responsible Party Jessica Grimm Estimated Completion 12/31/2023

View Audit 37500

Finding 33627 (2022-002)

None 2022

American Bureau of Shipping

TX

Questioned Costs Subrecipient Monitoring Eligibility § 200.303

Finding 2022-002 ? Budget to Actual Analysis Cluster: Research and Development Supporting Agency: Department of Health and Human Services and Department of Energy Award Names: Development and Testing a Field-based Hazard/Near-Miss Sharing System for Commercial Fishing Vessels and Aerodynamic Turbine...

Finding 2022-002 ? Budget to Actual Analysis Cluster: Research and Development Supporting Agency: Department of Health and Human Services and Department of Energy Award Names: Development and Testing a Field-based Hazard/Near-Miss Sharing System for Commercial Fishing Vessels and Aerodynamic Turbines, Lighter and Afloat, with Nautical Technologies and Integrated Servo-control (ATLANTIS) Award Numbers: U01OH012288 and DE-AR0001188 Assistance Listing Title: Occupational Safety and Health Program and Advanced Research Projects Agency - Energy Assistance Listing Number: 93.262 and 81.135 Award Year: FY 2022 To ensure that ABS is in compliance with 2 CFR 200.303, ABS is updating its Contracted Research and Development Process Instruction to outline appropriate communication and coordination for budget to actual analysis of all research and development projects and to ensure appropriate documentation is maintained. The updated process instruction will articulate the designation of project managers to formally document a consistent review of budgets to actuals cost analysis on a quarterly basis. The process instruction will further ensure the documentation accounts for the review of cost allowability, and the project manager will sign and date as verification of a completed review. The anticipated completion date is the first quarter of 2024.

View Audit 35586

Finding 33626 (2022-002)

None 2022

Alexandria Borough Water Authority

PA

Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.302 § 200.305 § 200.318 § 200.319 § 200.320

FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAMS AUDIT 2022-002 U.S. Department of Environment Protection ? Assistance Listing # 66.468 Capitalization Grants for Drinking Water State Revolving Fund (Drinking Water State Revolving Fund Cluster) Lack of Required Written Policies & Proc...

FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAMS AUDIT 2022-002 U.S. Department of Environment Protection ? Assistance Listing # 66.468 Capitalization Grants for Drinking Water State Revolving Fund (Drinking Water State Revolving Fund Cluster) Lack of Required Written Policies & Procedures ? Compliance Condition & Criteria: The Authority does not currently have all the written policies and procedures in place as required by the Uniform Guidance as it relates to financial management and determining allowability of costs for the federal program (Title 2 U.S. Code of Federal Regulations (CFR) 200.302 & 200.305). In addition CFR sections 200.318, 200.319, and 200.320 require there to be written policies and procedures regarding procurement and conflicts of interest. Planned Corrective Action: This is the Authority?s first time subject to the requirements of the Uniform Guidance as we have not had any significant grant funding since 2004. The Authority does have a set of informal policies and procedures that are followed as it relates to financial management, allowability of costs, procurement, and conflicts of interest, and have been very careful to carry out all federal program activities in accordance with established regulations; however, the Authority was simply not aware of the requirement that these polices and procedures be documented in writing. The Authority will begin immediately to get these policies and procedures as they relate to federal programs documented in writing. The Authority is currently working with their consultants to have the written polices established and plan to have this completed within the next fiscal year. If the U.S. Department of Environmental Protection has questions regarding this plan, please contact: Mr. Kenneth Bost, Authority Chairman Alexandria Borough Water Authority PO Box 336 Alexandria, PA 16611 Phone: 814-669-4441

View Audit 34391

Finding 33625 (2022-001)

Significant Deficiency 2022

Alexandria Borough Water Authority

PA

Internal Control / Segregation of Duties Reporting Significant Deficiency

FINDINGS - FINANCIAL STATEMENTS AUDIT 2022-001 Internal Control over Financial Reporting - Lack of Segregation of Duties ? Significant Deficiency Condition & Criteria: The small size of the Authority?s office staff does not allow for adequate segregation of duties. Standard practice regarding the ...

FINDINGS - FINANCIAL STATEMENTS AUDIT 2022-001 Internal Control over Financial Reporting - Lack of Segregation of Duties ? Significant Deficiency Condition & Criteria: The small size of the Authority?s office staff does not allow for adequate segregation of duties. Standard practice regarding the design of a good system of internal controls relies at least in part on a system of checks and balances accomplished by having different employees performing various functions within the accounting cycle. These checks and balances are not possible when the same person performs all of an interrelated series of tasks. Although the Authority does have some compensating controls in place, there are still a number of situations where one person is responsible for all aspects of a transaction. Planned Action: The Authority acknowledges the potential effects of this condition. However, for such a small organization as we are, the Authority believes that it would not be cost beneficial to hire additional personnel in order to provide for adequate segregation of duties. As a compensating control, the Board intends to continue its close involvement in, and oversight over, the financial transaction process.

View Audit 34391

Finding 33624 (2022-001)

Material Weakness 2022

Mary Lanning Memorial Hospital Association

NE

Questioned Costs Reporting Internal Control / Segregation of Duties § 200.303

Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition...

Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition: The Hospital inadvertently miskeyed a number when reporting ?2022 actuals (calendar year)? patient care revenue within the Period 4 Department of Health and Human Services report submission process. Previous Response for Finding: Management agrees with the noted finding. Corrective Action: Management will continue to monitor and enhance its internal controls over federal award compliance to ensure proper reporting of revenue. Planned Completion Date: Ongoing Person Responsible: Shawn Nordby, CFO

View Audit 34389

Finding 33601 (2022-009)

Significant Deficiency 2022

Commonwealth of Massachusetts

MA

Questioned Costs Special Tests & Provisions Significant Deficiency § 200.303

EXECUTIVE OFFICE OF LABOR AND WORKFORCE DEVELOPMENT 2022-009 Unemployment Insurance, COVID-19 ? Unemployment Insurance ? Assi...

EXECUTIVE OFFICE OF LABOR AND WORKFORCE DEVELOPMENT 2022-009 Unemployment Insurance, COVID-19 ? Unemployment Insurance ? Assistance Listing No. 17.225 Action taken in response to the finding: During the federal audit period in question, BAM audits increased due to Covid special provisions, fraudulent claims, and Identity Theft. We have hired two additional investigators to work in the BAM unit, which will allow additional work time for individual audits. Submission of BAM audit data has been delayed at times due to SUN system failures and defects. BAM continues to work the ETA National Office Hotline to report and assist in remediation of SUN server defects that have been persistent since the spring of 2022. BAM continues to develop workarounds for to ensure timely audit data submission in the SUN system. Name of the contact person responsible for corrective action: Susan Saulnier, Director of UI Performs, DUA Planned completion date for corrective action plan: The expected completion date for correction is March 31, 2024. This will allow time for training of additional staff to become fully operational within the unit, therefore reducing caseload per investigator. BAM will continue to work with ETA Hotline to ensure identification and fixes of defects to allow timely entry of investigation data.

View Audit 31118

Finding 33600 (2022-008)

Significant Deficiency 2022

Commonwealth of Massachusetts

MA

Questioned Costs Special Tests & Provisions Reporting § 200.303

EXECUTIVE OFFICE OF LABOR AND WORKFORCE DEVELOPMENT 2022-008 Unemployment Insurance, COVID-19 ? Unemployment Insurance ? Assi...

EXECUTIVE OFFICE OF LABOR AND WORKFORCE DEVELOPMENT 2022-008 Unemployment Insurance, COVID-19 ? Unemployment Insurance ? Assistance Listing No. 17.225 Action taken in response to the finding: The IRS FUTA file was completed and sent to the IRS on 10/27/2022 and we received confirmation emails for the files from IRS on 10/27/2022. However, DUA e did not receive information as to whether the file passed the validity test at that time. If DUA had received information regarding the validity test when the Department sent the original transmission in October 2022, DUA would have had enough time to correct prior to IRS Deadline. We have updated our FUTA Certification Process accordingly. Name of the contact person responsible for corrective action: Basir Khalifa, Revenue Manager ? Employer liability and reports, DUA Planned completion date for corrective action plan: In effect now.

View Audit 31118

Finding 33599 (2022-007)

Significant Deficiency 2022

Commonwealth of Massachusetts

MA

Questioned Costs Reporting Significant Deficiency § 200.303

EXECUTIVE OFFICE OF LABOR AND WORKFORCE DEVELOPMENT 2022-007 Unemployment Insurance, COVID-19 ? Unemployment Insurance ? As...

EXECUTIVE OFFICE OF LABOR AND WORKFORCE DEVELOPMENT 2022-007 Unemployment Insurance, COVID-19 ? Unemployment Insurance ? Assistance Listing No. 17.225 Action taken in response to the finding: Staffing: Two new Budget Analysts will begin working for EOLWD at the end of June in 2023. These analysts will provide additional capacity for filing 9130s for WIOA. EOLWD has also proposed funding in the FY 2024 budget to add two additional staff within DUA, ensuring finance expertise within the department and adding even further capacity moving forward. Training: In March and April 2023, EOLWD provided training to new staff on the preparation, certification, and submission of 9130 reports. Staff beginning in June 2023 will be trained during the next 9130 reporting period. Automating Business Practices: EOLWD refined its automated 9130 reporting for the March 31, 2023, reporting period and is finalizing further refinements that will be implemented prior to the next quarterly reporting period. Standard Operating Procedures: EOLWD developed job aides for the preparation of 9130 reports with its new automated processes and is in the process of drafting new Standard Operating Procedures (SOPs). These SOPs will be finalized and submitted to DOL by October 1, 2023, as outlined in the corrective action plan schedule provided to DOL. An updated version of this schedule is provided below. Name of the contact person responsible for corrective action: Malachy Rice, Director of Federal Grants, EOLWD Planned completion date for corrective action plan: October 1, 2023

View Audit 31118

Finding 33598 (2022-006)

Significant Deficiency 2022

Commonwealth of Massachusetts

MA

Questioned Costs Eligibility Significant Deficiency § 200.303

EXECUTIVE OFFICE OF LABOR AND WORKFORCE DEVELOPMENT 2022-006 Unemployment Insurance, COVID-19 ? Unemployment Insurance ? Assi...

EXECUTIVE OFFICE OF LABOR AND WORKFORCE DEVELOPMENT 2022-006 Unemployment Insurance, COVID-19 ? Unemployment Insurance ? Assistance Listing No. 17.225 Action taken in response to the finding: The Department of Unemployment Assistance (DUA) will review and enhance procedures and controls to ensure that it sends a monetary determination letter to all claimants upon completion of eligibility determination. DUA is in the process of replacing the unemployment insurance application with a new system, which will strengthen procedures and controls and not lead to these types of issues. The current UI system does not save all monetary determination letters for all claimant and is unable to regenerate a letter that may not be saved in the existing system. The DUA modernization project will eliminate this current flaw in the system. Name of the contact person responsible for corrective action: John Saulnier, Director of Benefits Performance, DUA Planned completion date for corrective action plan: February 2025 is the implementation date of the new system.

View Audit 31118

Finding 33585 (2022-002)

Significant Deficiency 2022

Commonwealth of Massachusetts

MA

School Nutrition Programs Subrecipient Monitoring Eligibility § 200.303

DEPARTMENT OF ELEMENTARY AND SECONDARY EDUCATION 2022-002 Child Nutrition Cluster ? Assistance Listing No. 10.555, 10.559, 10.582 ...

DEPARTMENT OF ELEMENTARY AND SECONDARY EDUCATION 2022-002 Child Nutrition Cluster ? Assistance Listing No. 10.555, 10.559, 10.582 Action taken in response to the finding: The Office for Food and Nutrition Programs (FNP) has moved from a paper based permanent agreement to a web form that exists on the DESE Security Portal. All existing and new Child Nutrition Sponsors will continue to sign off on the document via the web-based portal allowing for a more efficient collection and document retention process. The identified sponsors with missing permanent agreements for the time period selected now have signed permanent agreements via the web-based form. Name of the contact person responsible for corrective action: Robert Leshin, Director of Nutrition Planned completion date for corrective action plan: Action Completed

View Audit 31118

Finding 33580 (2022-003)

Significant Deficiency 2022

Metropolitan School District of New Durham

IN

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

Finding 2022-003 ? Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Christopher deBruyn Contact Phone Number: (219) 785-2239 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The ESSER and GEER Grant Aw...

Finding 2022-003 ? Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Christopher deBruyn Contact Phone Number: (219) 785-2239 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The ESSER and GEER Grant Awards Annual Report was correctly completed, but did not have a verified review. Moving forward the review will be conducted by forwarding the completed to another member of the corporation team and a response email be sent back, only after the Annual Report has been understood and independently reviewed. Anticipated Completion Date: The next ESSER and GEER Grant Awards Annual Report

View Audit 37322

Finding 33579 (2022-002)

Significant Deficiency 2022

Metropolitan School District of New Durham

IN

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

Finding 2022-002 ? Education Stabilization Fund - Allowable Costs- Cost Principles Contact Person Responsible for Corrective Action: Christopher deBruyn Contact Phone Number: (219) 785-2239 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Th...

Finding 2022-002 ? Education Stabilization Fund - Allowable Costs- Cost Principles Contact Person Responsible for Corrective Action: Christopher deBruyn Contact Phone Number: (219) 785-2239 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: There was a single instance of physical document mismanagement, which is speculated to have occurred during the mandated work from home period. This resulted in a signed voucher being missing and only an unsigned voucher was able to be produced. By following our existing controls process, this will not happen, again. Anticipated Completion Date: Now

View Audit 37322

Finding 33575 (2022-004)

Material Weakness 2022

Metropolitan School District of New Durham

IN

School Nutrition Programs Internal Control / Segregation of Duties Cash Management § 200.303

Finding 2022-004 ? Child Nutrition Cluster - Reporting Contact Person Responsible for Corrective Action: Christopher deBruyn Contact Phone Number: (219) 785-2239 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Moving forward, after the claims...

Finding 2022-004 ? Child Nutrition Cluster - Reporting Contact Person Responsible for Corrective Action: Christopher deBruyn Contact Phone Number: (219) 785-2239 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Moving forward, after the claims report has been processed by the Food Service Director a documented review will be completed by the Food Service Manager or a member of the corporation staff, Signatures will be required for proof of verification, and review. Anticipated Completion Date: Now

View Audit 37322

Finding 33574 (2022-001)

Material Weakness 2022

Providers Premier Choice of Sek INC

KS

Internal Control / Segregation of Duties Questioned Costs

Audit Finding Reference: 2022-001 Planned Corrective Action: We will continue to have the Board of Directors review the financial activity of the entity. Due to the small size of the organization, it is not economically feasible to achieve a complete segregation of duties. Name of Contact Person:...

Audit Finding Reference: 2022-001 Planned Corrective Action: We will continue to have the Board of Directors review the financial activity of the entity. Due to the small size of the organization, it is not economically feasible to achieve a complete segregation of duties. Name of Contact Person: Londa Tindle, Executive Director will be responsible for the corrective action.

View Audit 37094

Finding 33571 (2022-001)

Significant Deficiency 2022

American Samoa Medical Center Authority Lbj Medical Center

AS

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.514

Corrective action Management Response: Management is in the process of fully integrating a new system (microsoft dynamics-gp). Management will ensure the seamless integration of the dynamics system within the current fiscal year. This advanced system possesses the inherent functionality to effective...

Corrective action Management Response: Management is in the process of fully integrating a new system (microsoft dynamics-gp). Management will ensure the seamless integration of the dynamics system within the current fiscal year. This advanced system possesses the inherent functionality to effectively restrict user access based on designated roles and responsibilities.

View Audit 34070

Finding 33567 (2022-002)

Significant Deficiency 2022

University of San Diego

CA

Questioned Costs Special Tests & Provisions Student Financial Aid

Corrective Action Plan for University of San Diego Audit finding 2022-002 FINDING 2022-002 - Special Tests and Provisions - Borrower Data Transmission and Reconciliation: Significant Deficiency in Internal Control Over Compliance: See Corrective Action Plan for chart/table Criteria -34 CFR section ...

Corrective Action Plan for University of San Diego Audit finding 2022-002 FINDING 2022-002 - Special Tests and Provisions - Borrower Data Transmission and Reconciliation: Significant Deficiency in Internal Control Over Compliance: See Corrective Action Plan for chart/table Criteria -34 CFR section 685.300(b)(5): On a monthly basis, the University of San Diego must reconcile institutional records with Direct Loan funds received from the Secretary and Direct Loan disbursement records submitted to and accepted by the Secretary. Condition/Context - The University of San Diego operates a law school and an undergraduate and graduate school. A sample of 6 direct loan reconciliations were selected from the population of all reconciliations performed by the University, under both schools during the year ended June 30, 2022. We obtained the supporting schedules used to reconcile the disbursed direct loan funds to the federal government?s records. The University did not complete reconciliations of its direct loan program disbursements for the undergraduate and graduate school. Effect - There is a chance that the University of San Diego?s records may not match the federal government?s records of direct loan disbursement. Cause - The process for reconciling this data was revised during the year ended June 30, 2022, and the change was not reflected in the University of San Diego?s policies and procedures. There was turnover in the position responsible for reconciling this data, and the responsibility did not transfer to another individual, and as a result, the reconciliations were not completed. Repeat finding - This is not a repeat finding. Recommendation - The auditors recommend the University of San Diego revise the existing policies and procedures to accommodate the change. Corrective action plan - Management concurs with this finding. This exception was due to a change in the undergraduate and graduate school monthly reconciliation process that was not subsequently communicated during employee turnover in the Controller?s Office. Management updated the direct lending servicing system reconciliation procedures to accommodate the change in process. Management believes these enhancements will be sufficient to prevent future errors. Anticipated completion date: Completed on September 19, 2022 Persons responsible: Kellie Nehring, Director of Financial Aid Services and Maria G. Sanchez, Controller

View Audit 33924

Corrective Action Plans

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