Corrective Action Plans

Finding 31029 (2022-004)

Material Weakness 2022

CA

Material Weakness Reporting Internal Control / Segregation of Duties

FINDING 2022-004 ? Reporting ? Material Weakness in Internal Control over Compliance Condition/Context: Although the University could produce documentation to evidence the periodic updating of its website such as contemporaneous email communication, all previously posted HEERF reports prior to the r...

FINDING 2022-004 ? Reporting ? Material Weakness in Internal Control over Compliance Condition/Context: Although the University could produce documentation to evidence the periodic updating of its website such as contemporaneous email communication, all previously posted HEERF reports prior to the report current as of the timing of our audit could not readily be produced nor could evidence of the review and approval of such reports be produced. The University also was unable to demonstrate that it timely reported the quarterly information to its website. Cause: The exceptions occurred as a result of the lack of internal controls in place to 1) track reporting requirements including the due date per federal regulations, and 2) supervisory review and approval of prepared reports, prior to submission. Corrective Action Plan: NU has updated its HEERF reporting process to include a documented checklist review from the Quality Assurance team, under Brandy Baker, before the report is submitted to demonstrate internal controls and accuracy. NU has created a HEERF report repository that will house historical and current reports. In March of 2023, NU developed a reporting process timeline to better support the collection, processing and reporting of the data in an effort to prevent submission delays managed by Ernie Prunker, Sr. Director Account Services.

View Audit 26192

Finding 31025 (2022-002)

Material Weakness 2022

National University

CA

Student Financial Aid Reporting Material Weakness

FINDING 2022-002 ? Special Tests and Provisions ? Enrollment Reporting: Material Weakness in Internal Control Condition/Context: A sample of 75 federal aid recipient students were selected from system generated reports of students who graduated, reported a physical address change, withdrew, or dropp...

FINDING 2022-002 ? Special Tests and Provisions ? Enrollment Reporting: Material Weakness in Internal Control Condition/Context: A sample of 75 federal aid recipient students were selected from system generated reports of students who graduated, reported a physical address change, withdrew, or dropped during the 2021-2022 academic year. Of the 75 students who had a change in address, graduated, or withdrew, 19 were not reported to the NSLDS within the required timeframe. Of the 75 students, 3 had an incorrect effective date reported to the NSLDS. Cause: The attendance queries periodically used for change of status purposes were incomplete and failed to identify several students who had stopped attending class prior to completion of a payment period. Corrective action plan: In January of 2023, NU updated its NSLDS reporting policies and procedures overseen by Jorge Salas from our registrar team. The Quality Assurance, under Brandy Baker, team began reviewing enrollment reporting on a regular basis in February of 2023 to confirm the reporting process is consistent with the Title IV regulation. In the event that the Quality Assurance review yields inaccurate reporting, the Quality Assurance team will lead the investigation to determine the cause of the inaccurate reporting and will work with the appropriate departments and teams to ensure that any required corrections to process, reporting, reporting code or systems is rectified. NU reviewed and confirmed that the revised reporting logic would accurately report enrollment statuses, effective dates, and locations.

View Audit 26192

Finding 31017 (2022-003)

Significant Deficiency 2022

National University

CA

Questioned Costs Procurement, Suspension & Debarment Eligibility

FINDING 2022-003 ? Eligibility ? Significant Deficiency in Internal Control over Compliance Condition/Context: A sample of 40 students were selected from a list of all students enrolled and awarded federal student aid in fiscal year 2022. Cause: The exceptions occurred as a result of the lack of ef...

FINDING 2022-003 ? Eligibility ? Significant Deficiency in Internal Control over Compliance Condition/Context: A sample of 40 students were selected from a list of all students enrolled and awarded federal student aid in fiscal year 2022. Cause: The exceptions occurred as a result of the lack of effective internal controls in place to review completed financial aid packages against approved University budgets. Corrective Action Plan: In order to simplify the awarding process, In June of 2022 NU changed its COA policy to align with credits taken rather than expected months. This was done by our processing team under Kimberly Quinn. This has allowed for a simpler process and ensures a more accurate capture of all aspects to the cost of attendance. The Quality Assurance team, under Brandy Baker, has also included a review of COA as part of their regular file review process which will allow us to capture and correct any potential errors. The QA of COA updated its review in July of 2022 to match the changes made by the processing team.

View Audit 26192

Finding 31013 (2022-001)

Significant Deficiency 2022

Morehouse College

GA

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

Finding No. 2022-001: SFA ? Direct Loan Disbursement Reporting Contact person for corrective action: Dr. LaMario Primas/ Executive Director of Financial Aid & Scholarships Correction Action Plan: The college plans to implement the following: ? During the 2022-2023 academic year, the Office of Finan...

Finding No. 2022-001: SFA ? Direct Loan Disbursement Reporting Contact person for corrective action: Dr. LaMario Primas/ Executive Director of Financial Aid & Scholarships Correction Action Plan: The college plans to implement the following: ? During the 2022-2023 academic year, the Office of Financial Aid & Scholarships Department implemented the following mechanisms to ensure that all disbursement records are reported to COD within the required 15 days. o Automic Auto scheduling: ? Automic has been configured to run batch disbursements and send origination records to COD on a weekly basis for Direct Loans. ? Automic will be turned off before the campus closes for Christmas break each year to ensure that no new disbursement and originations are done while the campus is closed.

View Audit 26190

Finding 31006 (2022-002)

None 2022

Panhandle Cusd #2

IL

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

Condition: The District's general ledger expense total did not agree to the total reported to the Illinois State Board of Education on the quarterly expense report for the period ended June 30, 2022. Recommendation: The District should ensure that the expenditure reports filed with the Illinois...

Condition: The District's general ledger expense total did not agree to the total reported to the Illinois State Board of Education on the quarterly expense report for the period ended June 30, 2022. Recommendation: The District should ensure that the expenditure reports filed with the Illinois State Board of Education are reconciled with the general ledger accounts of the District prior to submission. Management?s Response: The District will take the necessary steps to reconcile the expenditure reports with the general ledger accounts before submitting to the Illinois State Board of Education. Anticipated Date of Completion: June 30, 2023.

View Audit 25845

Finding 31004 (2022-001)

Significant Deficiency 2022

Stiefel Theatre for the Performing Arts Foundation

KS

Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-001 Significant Deficiency Recommendations We recommend the financial accountants include a step in the control process to recalculate hours reported on time sheets and document this review. View of Responsible Officials This grant provided funds to support the ongoing operations...

Finding 2022-001 Significant Deficiency Recommendations We recommend the financial accountants include a step in the control process to recalculate hours reported on time sheets and document this review. View of Responsible Officials This grant provided funds to support the ongoing operations of the Theatre during the midst of the COVID-19 Pandemic. Because of various state and federal restrictions relating to gatherings, the Theatre restructured office locations for various staff and processes as needed during the Pandemic. During this time It was difficult to maintain controls at the same level as pre-pandemic. While there was no compliance findings related to this matter, we continually review our internal control processes to strengthen them. The Theatre will review the internal control processes relating to payroll and include a step to recalculate hours reported on time sheets and add documentation. In addition, all timecards will be submitted to the Executive Director and approved before payment.

View Audit 26909

Finding 31002 (2022-003)

Material Weakness 2022

Des Moines Area Metropolitan Planning Organization

IA

Internal Control / Segregation of Duties

The corrective action plan was documented in our response to the auditor?s comment. See the Schedule of Findings and Questioned Costs.

View Audit 32463

Finding 30992 (2022-007)

Material Weakness 2022

Northern New Mexico College

NM

Questioned Costs Special Tests & Provisions Student Financial Aid § 200.303

Auditors? Recommendation - We recommend the Registrar and/or Admission?s Office strengthen controls over enrollment reporting as well as the requirements under 34 CFR 690.83(b)(2) and 685.309 to ensure accurate reporting to the US Department of Education. Views of Responsible Officials and Planned C...

Auditors? Recommendation - We recommend the Registrar and/or Admission?s Office strengthen controls over enrollment reporting as well as the requirements under 34 CFR 690.83(b)(2) and 685.309 to ensure accurate reporting to the US Department of Education. Views of Responsible Officials and Planned Corrective Action - The College agrees with the finding. The College notes that specific steps were taken during the fiscal year to correct the deficiency; however, the process developed did not work. The College will review and modify its existing procedure to remedy the reporting deficiencies. Responsible Official - Ivan Lopez, Provost, Janice Baca, Registrar, Carmella Sanchez ,Director of Institutional Research, Scott Stokes, Chief Information Officer, and Emma Hashman, Admissions Timeline and Estimated Completion Date - June 30, 2024

View Audit 30350

Finding 30973 (2022-001)

Significant Deficiency 2022

California Lutheran University

CA

Special Tests & Provisions Student Financial Aid Subrecipient Monitoring

FINDING 2022-001 - Specials Tests and Provisions - Enrollment Reporting - Significant Deficiency in Internal Control over Compliance. Response: Cal Lutheran concurs with the exception of one student for whom a permanent address change was not reported within the required timeframe. After investigati...

FINDING 2022-001 - Specials Tests and Provisions - Enrollment Reporting - Significant Deficiency in Internal Control over Compliance. Response: Cal Lutheran concurs with the exception of one student for whom a permanent address change was not reported within the required timeframe. After investigation, it was determined that the selection criteria for data extraction required adjustment to ensure all students were included in the data extraction and reporting process. Corrective Action Plan: Maria Kohnke, Associate Vice President of Academic Services & Registrar, modified the selection criteria for the data extraction process in the Colleague system to ensure all permanent address changes are extracted and submitted for all students as required. The Associate Registrar is responsible for reviewing and modifying the selection criteria for the data extraction process at the beginning of each year and at each change in criteria. The criterion will be reviewed and approved by the Associate Vice President of Academic Services & Registrar when changes are made. Responsible person: Maria Kohnke. Date of expected correction: September 1, 2022.

View Audit 30198

Finding 30967 (2022-001)

Significant Deficiency 2022

Lake Anne Fellowship House, Section I

VA

Subrecipient Monitoring Internal Control / Segregation of Duties

U.S. Department of Housing and Urban Development Lake Anne Fellowship House, Section II FHA Project No. 000-005-NI respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Baker Tilly U.S., LLP 1570 Fruitvill...

U.S. Department of Housing and Urban Development Lake Anne Fellowship House, Section II FHA Project No. 000-005-NI respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Baker Tilly U.S., LLP 1570 Fruitville Pike, Lancaster, PA 17601 Audit period: Year Ending June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINANCIAL STATEMENT FINDINGS None Noted FEDERAL AWARD FINDINGS Finding 2022-001 ? Required Monthly Deposits to the Reserve for Replacement Recommendation: The Corporation should have procedures in place to ensure all required monthly deposits are made. Action Taken: $782.00 shortfall of deposits was funded. Going forward, annually management will verify with ownership monthly deposit required. Anticipated Completion Date: September 22, 2022, the date the Corporation made the underfunded deposit. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Christy Zeitz, CEO at (571) 349-0055.

View Audit 36489

Finding 30965 (2022-005)

Significant Deficiency 2022

Las Cumbres Observatory Global Telescope Network, Inc.

CA

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

Finding 2022-005: Review and Reconciliation of Award Tracking Schedules Name of contact person: Ceci Fort, Finance Manager Corrective Action: Train accounting coordinator to review and reconcile grant workbooks to the general ledger monthly before charging federal awards to catch manual entry a...

Finding 2022-005: Review and Reconciliation of Award Tracking Schedules Name of contact person: Ceci Fort, Finance Manager Corrective Action: Train accounting coordinator to review and reconcile grant workbooks to the general ledger monthly before charging federal awards to catch manual entry and formula errors. Completion Date: Immediately, 2023 will be corrected

View Audit 34631

Finding 30962 (2022-002)

Material Weakness 2022

Georgia Association for Primary Healthcare

SC

Questioned Costs Cash Management Internal Control / Segregation of Duties

The Organization has hired a new executive director and chief financial officer; the management team has implemented new accounting and financial policies within the accounting department to oversee and maintain federal expenditures are incompliance with grant agreements.

View Audit 33518 Questioned Costs: $1

Finding 30892 (2022-001)

Material Weakness 2022

Caring People Alliance

PA

Questioned Costs Material Weakness Reporting

Finding No. 2022-001 - Account Reconciliations - Material Weakness in Internal Control Over Financial Reporting Management stated that all account reconciliations of Trial Balance for financial monthly close completed in a timely and accurate manner for every month by the 25th of the next month. Thi...

Finding No. 2022-001 - Account Reconciliations - Material Weakness in Internal Control Over Financial Reporting Management stated that all account reconciliations of Trial Balance for financial monthly close completed in a timely and accurate manner for every month by the 25th of the next month. This issue resolved by Chief Operating Officer and Sr. Director of Finance, who now oversee the monthly and year-end reconciliations. New robust and modern solution, Oracle NetSuite went live on March 1, 2022. Finance Team staff are responsible for maintaining General Ledger Accounts per assignments and job responsibilities. The new Finance Team is responsible to reconcile all Trial Balance Accounts on a monthly basis. Anticipated Completion Date: Completed Person(s) Responsible for Corrective Action: Gerald Macdonald, Ph.D. President and CEO Caring People Alliance 123 South Broad Street, Suite # 2220 Philadelphia, PA 19109 jmacdonald@caringpeoplealliance.org (215) 545-5230 x 1011

View Audit 35639

Finding 30883 (2022-011)

None 2022

Okaloosa Walton Homeless Continuum of Care, Opportunity, Inc.

FL

Questioned Costs Internal Control / Segregation of Duties

Views of Responsible Official: Current management indicated that the former Executive Director of HHA, former Finance Director of HHA, and a former employee were employed by HHA, and the former Executive Director and Finance Director controlled all aspects of HHA?s management and finances during the...

Views of Responsible Official: Current management indicated that the former Executive Director of HHA, former Finance Director of HHA, and a former employee were employed by HHA, and the former Executive Director and Finance Director controlled all aspects of HHA?s management and finances during the relevant audited period. The former Executive Director?s employment with HHA was terminated on October 10, 2022. The former Finance Director?s employment with HHA was terminated on October 20, 2022. The third employee?s employment with HHA was terminated on October 11, 2022. Additionally, all but two of the Board of Directors who served during the period in which the irregularities occurred have been replaced. HHA appointed the current Executive Director, Crystal Harrison (?Executive Director?), on October 10, 2022, as Interim Executive Director and promoted her to the position of Executive Director on October 26, 2022. The current Executive Director has diligently searched for all documents and records for all purchases, expenses, and cash distributions at issue during the former Executive Director?s tenure as Executive Director. However, no such documents or records were located on site at HHA?s offices or on HHA?s computers or devices. In early April 2023, HHA?s attorney served the former Executive Director, former Finance Director, and former employee with a demand to produce the missing documents and records but each responded that they had no such documents or records in their possession. Unfortunately, because of the actions of the former Executive Director, Finance Director, and employee, HHA lacks sufficient operating funds to pursue a civil suit to recover the losses caused by these former employees. Further, HHA?s errors and omissions insurance policy only covers third-party claims. As such, HHA has directed its attorney to take all appropriate action to pursue criminal charges of grand theft/embezzlement and fraud against these former employees upon completion of the audit. HHA?s attorney has already reached out to law enforcement to begin this process. Once the formal criminal complaint is filed, law enforcement will be empowered to subpoena the missing documents and records (should said documents and records still exist) from the former employees, as well as their banking and financial records (including tax returns) to track the suspicious expenses and cash distributions at issue. The current Executive Director, with the full support of HHA?s Board, is committed to taking all action necessary to ensure compliance with the rules and procedures already in place regarding expenses and cash distributions, as well as to enact new enhanced procedures for periodic reviews of these procedures to timely detect deficiencies and ensure compliance going forward. In addition, the current Executive Director will implement a process to ensure that backup records are maintained electronically as well as in a paper form.

View Audit 33406 Questioned Costs: $1

Finding 30882 (2022-010)

None 2022

Okaloosa Walton Homeless Continuum of Care, Opportunity, Inc.

FL

Questioned Costs Internal Control / Segregation of Duties

Views of Responsible Official: Current management indicated that the former Executive Director of HHA, former Finance Director of HHA, and a former employee were employed by HHA, and the former Executive Director and Finance Director controlled all aspects of HHA?s management and finances during the...

Views of Responsible Official: Current management indicated that the former Executive Director of HHA, former Finance Director of HHA, and a former employee were employed by HHA, and the former Executive Director and Finance Director controlled all aspects of HHA?s management and finances during the relevant audited period. The former Executive Director?s employment with HHA was terminated on October 10, 2022. The former Finance Director?s employment with HHA was terminated on October 20, 2022. The third employee?s employment with HHA was terminated on October 11, 2022. Additionally, all but two of the Board of Directors who served during the period in which the irregularities occurred have been replaced. HHA appointed the current Executive Director, Crystal Harrison (?Executive Director?), on October 10, 2022, as Interim Executive Director and promoted her to the position of Executive Director on October 26, 2022. The current Executive Director has diligently searched for all documents and records for all purchases, expenses, and cash distributions at issue during the former Executive Director?s tenure as Executive Director. However, no such documents or records were located on site at HHA?s offices or on HHA?s computers or devices. In early April 2023, HHA?s attorney served the former Executive Director, former Finance Director, and former employee with a demand to produce the missing documents and records but each responded that they had no such documents or records in their possession. Unfortunately, because of the actions of the former Executive Director, Finance Director, and employee, HHA lacks sufficient operating funds to pursue a civil suit to recover the losses caused by these former employees. Further, HHA?s errors and omissions insurance policy only covers third-party claims. As such, HHA has directed its attorney to take all appropriate action to pursue criminal charges of grand theft/embezzlement and fraud against these former employees upon completion of the audit. HHA?s attorney has already reached out to law enforcement to begin this process. Once the formal criminal complaint is filed, law enforcement will be empowered to subpoena the missing documents and records (should said documents and records still exist) from the former employees, as well as their banking and financial records (including tax returns) to track the suspicious expenses and cash distributions at issue. The current Executive Director, with the full support of HHA?s Board, is committed to taking all action necessary to ensure compliance with the rules and procedures already in place regarding expenses and cash distributions, as well as to enact new enhanced procedures for periodic reviews of these procedures to timely detect deficiencies and ensure compliance going forward. In addition, the current Executive Director will implement a process to ensure that backup records are maintained electronically as well as in a paper form.

View Audit 33406 Questioned Costs: $1

Finding 30877 (2022-005)

Material Weakness 2022

Okaloosa Walton Homeless Continuum of Care, Opportunity, Inc.

FL

Allowable Costs / Cost Principles Material Weakness Reporting

Views of Responsible Official: Current management indicated that the former Executive Director of HHA, former Finance Director of HHA, and a former employee were employed by HHA, and the former Executive Director and Finance Director controlled all aspects of HHA?s management and finances during the...

Views of Responsible Official: Current management indicated that the former Executive Director of HHA, former Finance Director of HHA, and a former employee were employed by HHA, and the former Executive Director and Finance Director controlled all aspects of HHA?s management and finances during the relevant audited period. The former Executive Director?s employment with HHA was terminated on October 10, 2022. The former Finance Director?s employment with HHA was terminated on October 20, 2022. The third employee?s employment with HHA was terminated on October 11, 2022. Additionally, all but two of the Board of Directors who served during the period in which the irregularities occurred have been replaced. HHA appointed the current Executive Director, Crystal Harrison (?Executive Director?), on October 10, 2022, as Interim Executive Director and promoted her to the position of Executive Director on October 26, 2022. The current Executive Director has diligently searched for all documents and records for all purchases, expenses, and cash distributions at issue during the former Executive Director?s tenure as Executive Director. However, no such documents or records were located on site at HHA?s offices or on HHA?s computers or devices. In early April 2023, HHA?s attorney served the former Executive Director, former Finance Director, and former employee with a demand to produce the missing documents and records but each responded that they had no such documents or records in their possession. Unfortunately, because of the actions of the former Executive Director, Finance Director, and employee, HHA lacks sufficient operating funds to pursue a civil suit to recover the losses caused by these former employees. Further, HHA?s errors and omissions insurance policy only covers third-party claims. As such, HHA has directed its attorney to take all appropriate action to pursue criminal charges of grand theft/embezzlement and fraud against these former employees upon completion of the audit. HHA?s attorney has already reached out to law enforcement to begin this process. Once the formal criminal complaint is filed, law enforcement will be empowered to subpoena the missing documents and records (should said documents and records still exist) from the former employees, as well as their banking and financial records (including tax returns) to track the suspicious expenses and cash distributions at issue. The current Executive Director, with the full support of HHA?s Board, is committed to taking all action necessary to ensure compliance with the rules and procedures already in place regarding expenses and cash distributions, as well as to enact new enhanced procedures for periodic reviews of these procedures to timely detect deficiencies and ensure compliance going forward. In addition, the current Executive Director will implement a process to ensure that backup records are maintained electronically as well as in a paper form.

View Audit 33406

Finding 30875 (2022-004)

Material Weakness 2022

Miami County

IN

Allowable Costs / Cost Principles Material Weakness Period of Performance § 200.1 § 200.303

FINDING 2022-004 Contact Person Responsible for Corrective Action: Mary Brown Contact Phone Number: 765-472-3901 Ext. 1240 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: During the 2022, we were notified the reporting of the cumulative expenditures ...

FINDING 2022-004 Contact Person Responsible for Corrective Action: Mary Brown Contact Phone Number: 765-472-3901 Ext. 1240 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: During the 2022, we were notified the reporting of the cumulative expenditures for ARPA Funding was inaccurately reported. We have already contacted US Department of Treasury to correct the prior and current year reporting and awaiting a response. We will change the process for reporting to attempt to correct the prior years reporting to ensure we are providing complete transparency for the expenditure of funds. In addition, we will implement the internal control to require the reviewing individual sign the report. Anticipated Completion Date: January 2024

View Audit 33402

Finding 30858 (2022-001)

Material Weakness 2022

Pierce City School District R-Vi

MO

Internal Control / Segregation of Duties HUD Housing Programs

CORRECTIVE ACTION PLAN October 11, 2022 U.S. DEPARTMENT OF EDUCATION U.S. DEPT. OF AGRICULTURE Pierce City School District R-VI respectfully submits the following corrective action plan for the year ended June 30, 2022. Contact information for the individual responsible for the corrective actio...

CORRECTIVE ACTION PLAN October 11, 2022 U.S. DEPARTMENT OF EDUCATION U.S. DEPT. OF AGRICULTURE Pierce City School District R-VI respectfully submits the following corrective action plan for the year ended June 30, 2022. Contact information for the individual responsible for the corrective action: Kelli Alumbaugh, Superintendent Pierce City School District R-VI 300 N Myrtle Street Pierce City, MO 65723 (417) 476-2555 Independent Public Accounting Firm: The CPA Group, PC, 217 4th Street, Monett, MO 65708 Audit Period: Year ended June 30, 2022 The findings from the June 30, 2022, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS ? FINANCIAL STATEMENT AUDIT Material Weakness ? Internal Control over Financial Reporting - Segregation of duties Finding 2022-001 Recommendation: We realize Because of limited resources and personnel, management may not be able to achieve a proper segregation of duties; however, our professional standards require that we bring this lack of segregation of duties to your attention in this report. Action Taken: The limited number of available personnel prohibits segregation of incompatible duties and the District does not have the resources to hire additional accounting personnel. Completion Date: Not applicable Sincerely, Kelli Alumbaugh, Superintendent Pierce City School District R-VI

View Audit 26754

Finding 30844 (2022-001)

Material Weakness 2022

Alfond Youth & Community Center and Affiliates

ME

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.303

December 22, 2022 CORRECTIVE ACTION PLAN U.S. Department of Health and Human Services Alfond Youth & Community Center and Affiliate?s respectfully submits the following corrective action plan of the year ended March 31, 2022. Name and address of independent public accounting firm: One River CPA...

December 22, 2022 CORRECTIVE ACTION PLAN U.S. Department of Health and Human Services Alfond Youth & Community Center and Affiliate?s respectfully submits the following corrective action plan of the year ended March 31, 2022. Name and address of independent public accounting firm: One River CPAs 46 FirstPark Drive, Oakland, ME 04963 FINDING ? FINANCIAL STATEMENT AUDIT None FINDING ? FEDERAL AWARD PROGRAMS AUDIT U.S. Department of Health and Human Services 2022-001 ? All Awards Material Weakness in Internal Control Over Major Programs: Management?s spreadsheet for tracking federal grants subject to Uniform Guidance Single Audit and related expenditures for the fiscal year did not include all grants subject to Single Audit. As a result, management initially determined that the Organization was below the threshold for Single Audit for the year ended March 31, 2022. Audit procedures found additional grants with expenditures during the fiscal year that were subject to Single Audit. These additional grants put the Organization over the Single Audit expenditure threshold of $750,000. Recommendation: As agreements are awarded, the Organization should analyze them for the presence of federal funding. In many instances there is a mix and the Organization should review the agreement for clarification of funding allocations. If unclear, the Organization should work with the grant?s administrator at the funder to determine the source of the funds. If not in the agreement, the Organization should also work with the funder to identify the federal CFDA number the federal funds fall under. The Organization should ensure all identified federal grants make it to the tracking spreadsheet. Management should strengthen its review of that tracking document to ensure it includes all federal grants with expenditures subject to Single Audit each fiscal year. Responsible Person for Corrective Action: Heather Neal, CFO Corrective Action to be Taken: AYCC has taken steps to strengthen fiscal oversight and tracking of federal grants subject to meet Uniform Guidance. These steps include hiring a new Chief Financial Officer with significant grant management and audit experience. Additionally, cross training staff to increase skills and knowledge surrounding the receipt, use, and tracking of federal grants. These steps combined with updated internal controls, improved systems and collaboration between the finance department and the grant department will remedy this finding and prevent further findings in the future. The anticipated completion date for this corrective action is March 31, 2023. If the U.S. Department of Health and Human Services has questions regarding this plan, please contact Heather Neal, CFO at 207-873-0684 or hneal@clubaycc.org. Sincerely, Ken Walsh, Chief Executive Officer

View Audit 31201

Finding 30840 (2022-002)

Significant Deficiency 2022

Isd #485 Royalton

MN

Cash Management Reporting Internal Control / Segregation of Duties

Management's Response: CORRECTIVE ACTION PLAN (CAP): 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding Administration now has access to Skyward reports year round and won?t need access to purged files for audi...

Management's Response: CORRECTIVE ACTION PLAN (CAP): 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding Administration now has access to Skyward reports year round and won?t need access to purged files for auditing purposes to make sure these are readily available. 3. Official Responsible for Ensuring CAP Scott Marine is the official responsible for ensuring corrective action of the deficiency. 4. Planned Completion Date for CAP The planned completion date for the CAP is ongoing. 5. Plan to Monitor Completion of CAP Scott Marine will be monitoring this CAP.

View Audit 36651

Finding 30839 (2022-002)

Significant Deficiency 2022

San Benito Consolidated Independent School District

TX

Questioned Costs Significant Deficiency Internal Control / Segregation of Duties

Reference Number: (2022-002) Comparability of Services Requirement The District has a new CFO who will be able to review and approve the Comparability Computational Form before submitting it. Contact Person: Monica Mata, CFO. Implementation Time Frame: June 30, 2023.

View Audit 36647

Finding 30838 (2022-002)

Significant Deficiency 2022

McPherson College

KS

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

Finding 2022-002: National Student Loan Data System (NSLDS) Enrollment Reporting Corrective Action Plan: We concur with the auditor?s finding. We have reviewed our processes related to the enrollment reporting of withdrawing students. The student affairs department will receive training on the requi...

Finding 2022-002: National Student Loan Data System (NSLDS) Enrollment Reporting Corrective Action Plan: We concur with the auditor?s finding. We have reviewed our processes related to the enrollment reporting of withdrawing students. The student affairs department will receive training on the requirements related to status change effective dates in accordance with the Department of Education regulations. In addition, the financial aid department and the registrar?s office are working together to confirm student rosters to verify that enrollment reporting is timely and accurate. Contact Person Responsible for Corrective Action: Shana Meyer, VP for Student Affairs; Andy Olsen, Director of Financial Aid; Rhianna Reed, Assistant Registrar Anticipated Completion Date: Corrective action is in progress as of August and will be completed by December.

View Audit 35595

Finding 30837 (2022-001)

Significant Deficiency 2022

McPherson College

KS

Questioned Costs Student Financial Aid Significant Deficiency

Finding 2022-001: Federal Pell Grant Over-awards Corrective Action Plan: We concur with the auditor?s finding. We have reviewed our processes related to verifications and have established a review procedure to catch errors. A second person will be reviewing all verification adjustments to ensure acc...

Finding 2022-001: Federal Pell Grant Over-awards Corrective Action Plan: We concur with the auditor?s finding. We have reviewed our processes related to verifications and have established a review procedure to catch errors. A second person will be reviewing all verification adjustments to ensure accuracy. We are also adding a step to our Pell reconciliation process to verify that the Pell awarded to the student is the same as the amount approved by the Department of Education. Contact Person Responsible for Corrective Action: Andy Olsen, Director of Financial Aid Anticipated Completion Date: Corrective action was completed in September.

View Audit 35595 Questioned Costs: $1

Finding 30836 (2022-003)

Significant Deficiency 2022

McPherson College

KS

Questioned Costs Student Financial Aid Significant Deficiency

Finding 2022-003: Perkin?s Loan Recordkeeping and Record Retention Corrective Action Plan: We concur with the auditor?s finding. We have reviewed our filing processes to ensure that loan files are maintained in an organized manner so all files can be located as needed. The missing file is paid in fu...

Finding 2022-003: Perkin?s Loan Recordkeeping and Record Retention Corrective Action Plan: We concur with the auditor?s finding. We have reviewed our filing processes to ensure that loan files are maintained in an organized manner so all files can be located as needed. The missing file is paid in full. Contact Person Responsible for Corrective Action: Carol Summervill, VP for Finance Anticipated Completion Date: Corrective action was completed in October.

View Audit 35595

Finding 30818 (2022-002)

Material Weakness 2022

Jaeb Center for Health Research Foundation INC

FL

Questioned Costs Procurement, Suspension & Debarment Material Weakness

2022-002 Procurement While the Organization has a procurement policy in place, it is noncompliant with the requirements of Title 2, Subtitle A, Chapter 2 Part 200, Subpart D, section 200.318 of the Code of Federal Regulations. The Organization has experienced substantial growth in recent years and...

2022-002 Procurement While the Organization has a procurement policy in place, it is noncompliant with the requirements of Title 2, Subtitle A, Chapter 2 Part 200, Subpart D, section 200.318 of the Code of Federal Regulations. The Organization has experienced substantial growth in recent years and in support of this expansion, hired an experienced CFO in early 2022. The new CFO identified the need for a compliant procurement policy that includes certain requirements as it relates to procuring goods and services using federal dollars. To facilitate the adherence to the new procurement policy, the Organization has purchased new ERP software and both contracted with an outside organization and hired new internal staff to oversee the implementation of this software during 2023. The new procurement policy was reviewed by the auditors during the 2022 audit and a determination was made that had the new policy been in effect and followed, the Organization?s practices would have met the requirements of Title 2, Subtitle A, Chapter 2 Part 200, Subpart D, section 200.318 of the Code of Federal Regulations. This policy will become effective on the go-live date of the new ERP software. A staff member has already been selected to oversee the procurement function and has completed a number of training courses specific to federal procurement requirements.

View Audit 35574

Corrective Action Plans

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