Corrective Action Plans

Finding 496442 (2023-001)

Material Weakness 2023

CA

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

Management agrees that due to turnover in staff during 2022 and 2023, there were gaps in communication leading to the cost allocation formulas and leadsheet account reconciliations not being updated on a continuing basis as reimbursement requests were being to the California Department of Social Ser...

Management agrees that due to turnover in staff during 2022 and 2023, there were gaps in communication leading to the cost allocation formulas and leadsheet account reconciliations not being updated on a continuing basis as reimbursement requests were being to the California Department of Social Services. Management believes that all key accounting positions have since been filled by qualified personnel. A formal close process and reconciliation of all balance sheet accounts and indirect cost allocations each month will ensure reimbursement requests are complete and accurate. Process documentation is also being prepared to help personnel in the accounting department follow proper control procedures. Action: Develop and document process for drawdown calculation and year end reconciliation to accounting records. Due Date: 8/1/24 Staff: Don Reynolds, contracted CFO

View Audit 319367

Finding 496413 (2023-001)

Material Weakness 2023

Kosciusko County

IN

Internal Control / Segregation of Duties Cash Management Material Weakness § 200.302 § 200.303 § 200.328 § 200.329 § 200.344

FINDING 2023-001 Finding Subject: Coronavirus State and Local Fiscal Recovery Funds – Reporting Summary of Finding: The Kosciusko County Sheriff's Office applied for the Indiana Local Body Camera Grant (ILBC). The sheriff’s office was awarded this grant on January 1, 2023, with a grant cost amount o...

FINDING 2023-001 Finding Subject: Coronavirus State and Local Fiscal Recovery Funds – Reporting Summary of Finding: The Kosciusko County Sheriff's Office applied for the Indiana Local Body Camera Grant (ILBC). The sheriff’s office was awarded this grant on January 1, 2023, with a grant cost amount of up to $31,920. This grant is a reimbursable grant through the Indiana Department of Homeland Security. The period of performance was from January 1, 2023, to December 31, 2023. The Kosciusko County Sheriff's Office ordered body-worn cameras and equipment on April 26, 2023. The invoice for the cameras and the camera equipment was paid on July 14, 2023. The Kosciusko County Sheriff's Office then submitted a Reimbursement Claim Form on September 11, 2023. The Reimbursement Claim Form shows the Sheriff's Office incorrectly requested the full $31,920. They received $31,920 from the Indiana Department of Homeland Security on September 27, 2023. However, the county had only spent $9,581 of the grant money towards the body camera purchase. Therefore, there is a remaining balance in the fund of $22,339 as of December 31, 2023. Due to the period of performance, the county should have reimbursed the Indiana Department of Homeland Security $22,339. On May 9, 2023, the Sheriff's Office grant administrator submitted a Program Report for the ILBC grant. This report was filed without an implemented internal control or evidence of a review. The report was completed and submitted by the Sheriff's Office grant administrator. The report incorrectly indicated that all expenditures had been completed. As of the date of the submission, the county had not purchased the bodyworn cameras and all federal funds had not been expended. Contact Person Responsible for Corrective Action: Alyssa Schmucker Contact Phone Number and Email Address: 574-372-2325 aschmucker@kosciusko.in.gov View of Responsible Officials: We concur with the findings identified. Description of Corrective Action Plan: The Kosciusko Sheriff’s Office, grant coordinator will contact IDHS for instruction on how to return the $22,339.00 and prepare a claim to be processed by the Kosciusko County Auditor’s office. The grant balances are submitted each month by departments these are checked and confirmed by the Auditor’s Office this one was overlooked in the review process. The person who applied for the grant no longer works for the county. It is believed the new person handling the grants was not aware that this grant even existed. The Grant Administrator(s) will have someone sign off on the grant report submissions and forward all reports to the Auditor’s Office. Anticipated Completion Date: It is anticipated that this will be completed as soon as the information to return the funds is received from the state and the claim is submitted to the Auditor for payment. This claim will be paid as soon as it is received. On or before 12/31/2024.

View Audit 319325

Finding 496412 (2023-005)

Material Weakness 2023

Marshall County Fiscal Court

KY

Matching / Level of Effort / Earmarking § 200.303

This finding covers a fiscal year for which the first half concluded prior to Kevin Spraggs’ term as County Judge/Executive. Additionally, FY23, as well as the prior year FY22, audits were completed toward the end of FY24 – therefore any auditor recommendations and corrective actions would not be in...

This finding covers a fiscal year for which the first half concluded prior to Kevin Spraggs’ term as County Judge/Executive. Additionally, FY23, as well as the prior year FY22, audits were completed toward the end of FY24 – therefore any auditor recommendations and corrective actions would not be in place for a full year until FY25. This response is in relation to the repeat finding from prior year, FY22, that the Court failed to implement adequate controls over federal expenditures due to not having purchase orders for the December 2021 Tornado Disaster related expenses and that the third party hired by the court to be administrator for FEMA project activity resulting in a misstated SEFA and inaccurate record keeping. This finding repeats the finding of SEFA misstatement (2022-003). The SEFA was overstated for the Disaster Grant Public Assistance Program FEMA. The Court hired a third party company to administer the grant submissions for the December 2021 Tornado Disaster, and this created a disconnect between the submission process and later reporting process for the SEFA form. At the time that the SEFA was prepared submissions and approvals for FEMA related expenses had just started to occur. All expenses were included in the submission, even those that later were deemed ineligible for FEMA or were determined to be only partially covered by FEMA. There are still expenses as of May 2024 that are in the appeal stage of application for FEMA reimbursement with uncertainty of whether they will be approved with federal funding or will be denied. For the future planning, in the event that another disaster requires the County to contract with another outside agency for FEMA submission, the Court will strengthen the controls in the reporting process as well as seek out guidance from DLG and/or auditors and/or others on accurately reporting partially covered FEMA expenses as well as expenses that are in an ‘unknown coverage’ state at the time of the SEFA creation. Additionally, the court will comply with auditor recommendations listed with these findings regarding future third party administrators.

View Audit 319322

Finding 496392 (2023-002)

Material Weakness 2023

The Geneva Foundation

WA

Special Tests & Provisions Subrecipient Monitoring Material Weakness

Finding 2023-002 Material weakness in internal controls and non-compliance related to special tests and provisions. Federal Agency: Department of Defense Pass-Through: N/A Assistance Listing Number: 12.420 Assistance Listing Name: Military Medical Research and Development Award Number: W81XWH-18-2-0...

Finding 2023-002 Material weakness in internal controls and non-compliance related to special tests and provisions. Federal Agency: Department of Defense Pass-Through: N/A Assistance Listing Number: 12.420 Assistance Listing Name: Military Medical Research and Development Award Number: W81XWH-18-2-0048 Period of Award: September 15, 2018 - September 14, 2024 Federal Agency: Department of Defense Pass-Through: N/A Assistance Listing Number: 12.750 Assistance Listing Name: Uniformed Services University Medical Research Projects Award Number: HU00011920056 Period of Award: October 1, 2019 - September 30, 2024 Federal Agency: U.S. Department of Health and Human Services Pass-Through: University of Utah Assistance Listing Number: 93.213 Assistance Listing Name: Research & Training in Complementary & Alternative Medicine Award Number: 10055443-02 Period of Award: September 22, 2020 - August 31, 2024 Criteria The National Institutes of Health and the Department of Defense require prior approval for a significant change in the status of key personnel including but not limited to withdrawal from the project; absence for any continuous period of 3 months or more; reduction of the level of effort devoted to project by 25 percent or more from what was approved in the initial competing year award. Condition/Context The Foundation’s internal controls require management to obtain prior approval for any significant changes or shortfalls of 25 percent or more of stated level of efforts in key personnel, from the award sponsor. During our testing, out of 22 grants tested, we noted 3 grants with instances where individuals identified as key personnel in the agreement either left the Foundation or had over 25% shortfall of level of efforts, and the sponsor was not timely notified. Our sample was not a statistical sample. Contact Person(s): Kristen Bacon, Director, Finance and Accounting. Corrective action planned: Geneva implemented the following increased measures in FY23 -- LOE operating procedures and JAMIS reports were developed to ensure that material LOE variances were detected, discussed, and if applicable, escalated to the sponsor. The Finance Office will revisit current LOE reports and if necessary, will enhance reporting to improve more visibility and completeness of LOE data by program. The Finance Office will also conduct a refresher training. As stated in the FY22 audit, management believes that review of financial and LOE reporting are clearly defined, documented, and are in compliance with accounting principles generally accepted in the United States of America and sponsor requirements; however, management will seek to strengthen the documentation, reporting, training, and communications between Finance and the Department of Programs. If process deficiencies are identified or Standard Operating Procedures are not current, updates will be made, and end user compliance training will be rolled out to ensure a clear understanding. Anticipated completion date September 30, 2024

View Audit 319290

Finding 496389 (2023-002)

Significant Deficiency 2023

Youthprise

MN

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

FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Justice Children Exposed to Violence – Assistance Listing No. 16.818 2023-002: Internal Controls over Compliance and Other Matters L. Reporting Internal Control Over Major Programs SIGNIFICANT DEFICIENCIES Recommendation: We recommend Y...

FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Justice Children Exposed to Violence – Assistance Listing No. 16.818 2023-002: Internal Controls over Compliance and Other Matters L. Reporting Internal Control Over Major Programs SIGNIFICANT DEFICIENCIES Recommendation: We recommend Youthprise document its review and approval process over reports and document report submission dates. Action Taken: Management agrees with this finding and has since corrected the deficiency effective Fall 2023. If questions arise regarding this plan, please call Talbrey Benson-Goupil at 612-464-8485. Sincerely yours, Talbrey Benson-Goupil Finance Director

View Audit 319284

Finding 496371 (2023-001)

Significant Deficiency 2023

Banner Health

AZ

Questioned Costs Internal Control / Segregation of Duties Reporting

Internal control deficiency and noncompliance over reporting of lost revenues attributable to coronavirus reported in the provider relief fund report. Management has reviewed this finding and agrees with the conclusion. There will be no additional provider relief fund reports submitted given this w...

Internal control deficiency and noncompliance over reporting of lost revenues attributable to coronavirus reported in the provider relief fund report. Management has reviewed this finding and agrees with the conclusion. There will be no additional provider relief fund reports submitted given this was the final report submitted to substantiate the payments received. However, if this program begins again, management will implement a control to ensure lost revenues are not duplicated. The entity will work with the grantor regarding the questioned costs identified. Contact Person: Paul Nolde-Morrissey, Corporate Controller Expected Completion Date: September 30, 2024

View Audit 319252 Questioned Costs: $1

Finding 496353 (2023-003)

Significant Deficiency 2023

Nutrition Services, Inc.

MN

Matching / Level of Effort / Earmarking § 200.303

We will have a site staff and their supervisors sign off on the site volunteer sheets each month. The NSI president will preform and document a monthly review of the numbers and include them in the quarterly reports.

View Audit 319229

Finding 496312 (2023-005)

Significant Deficiency 2023

City of Ingleside, Texas

TX

Special Tests & Provisions Procurement, Suspension & Debarment Significant Deficiency

Finding 2023-111-005-Federal Special Tests and Provisions -CBG Wage Rate Requirements Program Name/Assistance Listing Title: CDBG Assistance Listing Number: 14.228 Contact Person: Caron S. Vela, Director of Finance Anticipated Completion Date: March 31, 2025 Planned Corrective Action: Finance staff ...

Finding 2023-111-005-Federal Special Tests and Provisions -CBG Wage Rate Requirements Program Name/Assistance Listing Title: CDBG Assistance Listing Number: 14.228 Contact Person: Caron S. Vela, Director of Finance Anticipated Completion Date: March 31, 2025 Planned Corrective Action: Finance staff will update grant management policies and procedures to ensure that Federal Wage Rate requirements are included in all eligible construction contracts and procedures to monitor that contractors and subcontractors comply with wage rate requirements.

View Audit 319202

Finding 496238 (2023-002)

Significant Deficiency 2023

The Nemours Foundation

FL

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

Nemours will reconfigure the Harmony salary cap calculations so that all types of employees, whether a full time equivalent or not, are accurately capped in accordance with the award requirements. The corrected calculation will be assessed for accuracy by the Vice President, Research Administration ...

Nemours will reconfigure the Harmony salary cap calculations so that all types of employees, whether a full time equivalent or not, are accurately capped in accordance with the award requirements. The corrected calculation will be assessed for accuracy by the Vice President, Research Administration and the Assistance Vice President, Accounting to ensure the completeness and accuracy of the results. Corrective action will be complete by October 31, 2024.

View Audit 319180 Questioned Costs: $1

Finding 496237 (2023-001)

Significant Deficiency 2023

The Nemours Foundation

FL

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

Nemours will enhance the standard operating process over awards to require a business owner be designated for each award. The business owner is responsible for oversight to ensure compliance with the agreement. This update ensures any award is appropriately managed in compliance with federal statute...

Nemours will enhance the standard operating process over awards to require a business owner be designated for each award. The business owner is responsible for oversight to ensure compliance with the agreement. This update ensures any award is appropriately managed in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. The enhanced standard operating process will also require a routine meeting with the business owner and representatives from Research Finance and/or Grant Accounting through the conclusion of the funding to ensure compliance is maintained and appropriately monitored. Corrective action will be complete by November 30, 2024.

View Audit 319180

Finding 496205 (2023-004)

Significant Deficiency 2023

Atlantic Housing Foundation, Inc.

TX

Questioned Costs HUD Housing Programs Subrecipient Monitoring

CORRECTIVE ACTION PLAN Name and Number of the Project: Atlantic Housing foundation, Inc. Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2023 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding ...

CORRECTIVE ACTION PLAN Name and Number of the Project: Atlantic Housing foundation, Inc. Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2023 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN OR TO BE TAKEN FINDING #2023-004: Section 8 Housing Assistance Payments Program Assistance Listing 14.195 and Section 221(d)(4) Insured Loan Program Assistance Listing 14.155 CORRECTIVE ACTION: Management concurs and agrees to provide oversight and monitor the expense reporting process on a monthly basis to ensure all expenses are proper expenditures of the Corporation and properly recorded in the financial statements. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Mr. Michael Nguyen, President of Atlantic Housing Management, Inc.

View Audit 319145 Questioned Costs: $1

Finding 496180 (2023-002)

Material Weakness 2023

Eve, INC

MI

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Procurement, Suspension & Debarment

The Agency concurs with the finding and has already begun the process of updating its existing written federal policies and procedures. We believe these steps in addition to monitoring by the Board of Directors, will help ensure compliance with federal regulations.

View Audit 319141

Finding 486155 (2023-001)

None 2023

California College of the Arts

CA

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

FEDERAL DIRECT STUDENT LOANS Federal Assistance Listing Number: #84.268; Student Financial Aid Cluster, Department of Education Criteria According to the Department of Education 2022-2023 Federal Student Aid Handbook Volume 3 Chapter 5, “Direct Loan Periods and Amounts,” the minimum period for whic...

FEDERAL DIRECT STUDENT LOANS Federal Assistance Listing Number: #84.268; Student Financial Aid Cluster, Department of Education Criteria According to the Department of Education 2022-2023 Federal Student Aid Handbook Volume 3 Chapter 5, “Direct Loan Periods and Amounts,” the minimum period for which a school may originate a Direct Loan varies depending on the school’s academic calendar: For credit-hour programs with standard terms (semesters, quarters, or trimesters), or with SE9W nonstandard terms, the minimum loan period is a single academic term. For example, if a student will be enrolled in the fall semester only and will skip the spring semester, you may originate a loan with a loan period that covers only the fall term. The loan amount must be based on the reduced costs and EFC for that term, rather than for the full academic year. Observation/Condition/Context The College over-awarded and over-disbursed Direct Subsidized and Direct Unsubsidized Loans to one student out of forty tested. The College originated and disbursed Direct Subsidized and Direct Unsubsidized Loans for a full academic year when the student only enrolled in one semester. Questioned Cost The College awarded $2,250 more in Direct Subsidized and $4,000 more in Direct Unsubsidized than was required. Cause/Effect A manual adjustment to the student’s financial aid packaging was required. Due to the manual processing, a flag on the student’s account did not appear when the student was over-awarded, and the College did not have a process in place to catch the error outside of the system flag, which resulted in the College over-awarding the student Direct Subsidized and Direct Unsubsidized Loans. Recommendation We recommend that the College implement a procedure to review manually processed financial aid packaging. Planned Corrective Action A process will be put in place to flag manually processed financial aid packaging for secondary review. Implementation Date Beginning August 1, 2024 Responsible Personnel Registrar and Director of Financial Aid Contact Information Samantha Dancel Director of Financial Aid Tel: 415.703.9577Email: sdurant@cca.edu

View Audit 318809 Questioned Costs: $1

Finding 486153 (2023-005)

Significant Deficiency 2023

Donnelly College

KS

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

Contact Person: Stephani Berry, Director of Financial Aid Views of Responsible Officials and Planned Corrective Action: Donnelly College concurs with the finding. The Director of Financial Aid has implemented procedures to post aid in batches and to coordinate the timing of the postings with the Bus...

Contact Person: Stephani Berry, Director of Financial Aid Views of Responsible Officials and Planned Corrective Action: Donnelly College concurs with the finding. The Director of Financial Aid has implemented procedures to post aid in batches and to coordinate the timing of the postings with the Business Office. Financial Aid staff review documentation from each batch posted and compare the data to the awards posted on COD. Each month the Director reconciles her records to COD. Anticipated Completion Date: Completed

View Audit 318808

Finding 486150 (2023-002)

Material Weakness 2023

Boone County

IN

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

Finding 2023-002 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: The County had not properly designated or implemented a system of internal controls, which would include appropriate segregation of duties that would likely be effective in ...

Finding 2023-002 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: The County had not properly designated or implemented a system of internal controls, which would include appropriate segregation of duties that would likely be effective in preventing, or detecting and correcting, noncompliance. A single employee prepared and submitted reports without a documented review or oversight process in place to prevent or detect and correct errors. The County submitted three P&E reports during the audit period. No report was submitted for the period of October 1, 2022 to December 31, 2022 although there was activity during this time period. For the three reports submitted, all activity for the reporting period was not included and the reports were not fairly presented. Contact Person Responsible for Corrective Action: Debbie Morton-Crum, County Auditor Contact Phone Number: 765-482-2940 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: We are putting Internal Controls in place specific to the Covid-19 Coronavirus State and Local Fiscal Recovery Funds grant. We will put a checklist together when it is submitted by other departments with a review and approval process for the disbursement by the governing body before the claim can be processed. Anticipated Completion Date: October 2024

View Audit 318807

Finding 486131 (2023-001)

Material Weakness 2023

City of Independence

OH

Subrecipient Monitoring Cash Management Matching / Level of Effort / Earmarking § 200.305

The HIDTA Financial Manager, in conjunction with the City's Finance Assistant, will request smaller dollar amounts with new advances in order to liquidate the prescribed HIDTA guideline of 21 days.

View Audit 318767

Finding 486021 (2023-002)

None 2023

Progressive Rehab of PA INC

PA

Procurement, Suspension & Debarment Student Financial Aid Reporting

The organization will ensure that financial records are maintained on a current basis, reconciled timely and audited within nine months after year end. Additional support has been put in place within the accounting department to records are current, reconciled timely and audit is completed within ni...

The organization will ensure that financial records are maintained on a current basis, reconciled timely and audited within nine months after year end. Additional support has been put in place within the accounting department to records are current, reconciled timely and audit is completed within nine months after year end.

View Audit 318711

Finding 486019 (2023-003)

Significant Deficiency 2023

Charleston County Housing and Redevelopment Authority

SC

Allowable Costs / Cost Principles HUD Housing Programs Reporting

2023-003 ALN: 14.871 - Housing Choice Voucher Cluster - Reporting Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer P...

2023-003 ALN: 14.871 - Housing Choice Voucher Cluster - Reporting Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected Completion Date: March 31, 2025

View Audit 318709

Finding 485969 (2023-004)

Significant Deficiency 2023

Benjamin Franklin Cummings Institute of Technology

MA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Finding number: 2023-004 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063, 84.268 Award year: 2023 Corrective Action Plan: Franklin Cummings Tech will implement a process where both the Enrollment Submissions and the Graduation ...

Finding number: 2023-004 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063, 84.268 Award year: 2023 Corrective Action Plan: Franklin Cummings Tech will implement a process where both the Enrollment Submissions and the Graduation Submissions are reviewed after the file is submitted to the National Student Clearinghouse. • The File will be submitted no later than the last day of each month. • The Error Report will be reviewed, and corrections made no later than the 5th Day of the subsequent month. • For enrollment submissions, the Registrar will establish a monthly meeting with the Director of Financial Aid to occur no later than the 10th day of the month to review the NSLDS Reporting and the Enrollment Reporting (Reject Detail) reports from the Clearinghouse. • Regarding the degree report, the Registrar will review the Degree Verify Report from the Clearinghouse within seven days of submitting the Degree Verification Report to the Clearinghouse. • All errors will be corrected no later than the 15th day of the month. The registrar will review the Degree Error Reports from last year to ensure that students are being reported as graduates in a timely manner. This review of prior graduates will be completed by the last day of March. Timeline for Implementation of Corrective Action Plan: March 31, 2024 Contact Person: James Klasen, Registrar

View Audit 318688

Finding 485968 (2023-003)

Significant Deficiency 2023

Benjamin Franklin Cummings Institute of Technology

MA

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

Finding number: 2023-003 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063, 84.268 Award year: 2023 Corrective Action Plan: Franklin Cummings Tech has taken the following steps to establish internal control procedures to ensure t...

Finding number: 2023-003 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063, 84.268 Award year: 2023 Corrective Action Plan: Franklin Cummings Tech has taken the following steps to establish internal control procedures to ensure that R2T4 calculations are performed timely. • Additional training was completed with the Registrar’s Office to clarify the importance of notifying all official and unofficial withdrawals to the Office of Financial Aid and Student Accounts Office. • The Leadership Team met with and provided additional training to the Office of Financial Aid and Student Accounts Office to review the Return of Title IV Federal Student Aid Policy and the importance regarding the timeline for the institutions refund policy. • To ensure all unofficial withdrawals have been identified the Registrar’s Office will run an additional report, twice a month (2 nd and 4th Tuesday) during each semester, that spans the entire term. This report will be provided to the Financial Aid and Student Accounts Office. This step will assist in the assurance that all unofficial withdrawals have been captured and that there is adequate time to complete all R2T4 calculations and refunds timely. • An R2T4 calculation will be completed for every student, regardless of the date it was determined the student withdrew to confirm every student is refunded according to the institution's refund policy. Timeline for Implementation of Corrective Action Plan: May 1, 2024 Contact Person: Shani Wilkerson, Director of Financial Aid

View Audit 318688 Questioned Costs: $1

Finding 485967 (2023-002)

Significant Deficiency 2023

Benjamin Franklin Cummings Institute of Technology

MA

Student Financial Aid Matching / Level of Effort / Earmarking

Finding number: 2023-002 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063, 84.268 Award year: 2023 Corrective Action Plan: The Registrar will provide the Financial Aid Office a Withdrawal Report. • Provided each Wednesday by 5:0...

Finding number: 2023-002 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063, 84.268 Award year: 2023 Corrective Action Plan: The Registrar will provide the Financial Aid Office a Withdrawal Report. • Provided each Wednesday by 5:00 p.m. • The report will include Student ID, Date of Withdrawal and Withdrawal Reason • The report will be monitored weekly by the Director of Financial Aid (DOF) to ensure that all students have been worked through the R2T4 process regardless of withdrawal date. This control will also ensure that R2T4 calculations are completed in a timely manner. The DOF will request appropriate follow-up between the Registrar and FA Solutions if a student is held for processing for more than 10 days. Timeline for Implementation of Corrective Action Plan: May 1, 2024 Contact Person: Shani Wilkerson, Director of Financial Aid

View Audit 318688

Finding 485909 (2023-002)

Material Weakness 2023

City of East Chicago

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.303

FINDING 2023-002 Finding Subject: Community Development Block Grants/Entitlement Grants - Program Income Summary of Finding: Internal Controls regarding Separation of Duties with the PR29 Quarterly Reports Contact Person Responsible for Corrective Action: Frank Rivera Executive Director Contact Phon...

FINDING 2023-002 Finding Subject: Community Development Block Grants/Entitlement Grants - Program Income Summary of Finding: Internal Controls regarding Separation of Duties with the PR29 Quarterly Reports Contact Person Responsible for Corrective Action: Frank Rivera Executive Director Contact Phone Number and Email Address: 219-391-8513 Ext:2092 frivera@eastchicago.com Views of Responsible Officials: The City of East Chicago Department of Redevelopment (ECDR) concurs with the finding and ECDR will ensure compliance with the establishment of an effective internal control over Federal Award provided by Federal statutes, regulation and with the terms and conditions of the award agreement by establishing guidance in ‘Standards for Internal Control in the Federal Government’ issued by the Comptroller General of the United States or the Internal Control Integrated Framework’ issued by the Committee of Sponsoring Organization of the Treadway Commission (COSO) by establishing an internal control guidance ensuring a separation of duties regarding the control procedures of the PR29 Quarterly Reports. Description of Corrective Action Plan: A guidance will be developed to ensure that the regulation of an internal control is enforced regarding the separation of duties for the control procedures of the PR29 Quarterly Report being implemented by the Executive Director and the Community Development Program Manager. The process of assuring the separation of duties will consist of the Executive Director by insuring proper oversight, reviews and approvals are being adhered to and this is conducted by the process in IDIS of Certifying by the use of the user login ID and name and the Cash on Hand information that the Community Development Program Manager inserts into IDIS utilizing a user login ID and name. The separation of duties is assured by the Office of Community Planning and Development by the PR29 Summary of Submission of Cash on Hand Report illustrating the users in formulating the data for the PR29. Included in this information is a spreadsheet reflecting the current process where the Community Development Program Manager has been both the Certify User and Insert user. The Department of Redevelopment will change the current process to reflect the changes mentioned and in the spreadsheet it illustrates the changes forth coming in red fonts. Anticipated Completion Date: This will be initiated as of August 31, 2024.

View Audit 318652

Finding 485862 (2023-003)

Significant Deficiency 2023

Pacific States Marine Fisheries Commission

OR

Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.303 § 200.329

Timely Performance Reporting for Pacific Fisheries Data Program, 11.437; and Bipartisan Budget Act of 2018 (Disaster Relief Program), 11.022 Recommendation: CLA recommends for the Commission to implement stronger internal monitoring to ensure reports are completed by program managers and submitted ...

Timely Performance Reporting for Pacific Fisheries Data Program, 11.437; and Bipartisan Budget Act of 2018 (Disaster Relief Program), 11.022 Recommendation: CLA recommends for the Commission to implement stronger internal monitoring to ensure reports are completed by program managers and submitted to the Grants Manager timely to ensure ample time for internal review and upload to the Federal Agency. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Commission will set an internal deadline at least one week prior to the external report due date. The Grant & Contract Specialist will coordinate with the Finance Officer to submit report timely in the event the Grant & Contract Specialist is absent. Name(s) of the contact person(s) responsible for corrective action: Michael Arredondo and Ngu Castro. Planned completion date for corrective action plan: October 15, 2023

View Audit 318626

Finding 485804 (2023-002)

Significant Deficiency 2023

Houlton Band of Maliseet Indians

ME

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking § 200.303

CORRECTIVE ACTION PLAN (Concerning Finding 2023-002) Contact Person Responsible for Corrective Action: Bruce Haggerty, Fiscal Officer Corrective Action: The Houlton Band of Maliseet Indians will take the following actions to address Finding 2023- 002: The Finance Department shared the audit findings...

CORRECTIVE ACTION PLAN (Concerning Finding 2023-002) Contact Person Responsible for Corrective Action: Bruce Haggerty, Fiscal Officer Corrective Action: The Houlton Band of Maliseet Indians will take the following actions to address Finding 2023- 002: The Finance Department shared the audit findings concerning lack of adequate documentation with requests for payment and also the fact that sales tax was sometimes being charged to the grant with the Tribal Administrator and Tribal Chief. The Tribal Administrator will convey the findings to all department heads at the next Directors Meeting. It will be required that supervisors and department heads need receipts and documentation that shows a clear description, quantity and amount and that late fees are not acceptable. Also sales tax exemption certificates need to be used whenever possible. Anticipated Completion Date: (9/4/2024 date of Director’s Meeting)

View Audit 318611

Finding 485785 (2023-006)

Material Weakness 2023

Town of Winchendon, Massachusetts

MA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.309

Material Weakness in Internal Controls over Compliance Condition: Time and effort certifications were not maintained for grant employees’ whose salaries and wages were not supported by detailed time records. Corrective Action Planned: The School Business Office is working with the SPED departmen...

Material Weakness in Internal Controls over Compliance Condition: Time and effort certifications were not maintained for grant employees’ whose salaries and wages were not supported by detailed time records. Corrective Action Planned: The School Business Office is working with the SPED department to implement a system for completion and maintenance of time and effort certifications for federally funded grants salaries, based on the recommendations of the Town auditors. Anticipated Completion Date: September 30, 2024 Contact: Liz Latoria, School Business Manager

View Audit 318604 Questioned Costs: $1

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