Corrective Action Plans

Finding 397024 (2023-002)

Significant Deficiency 2023

Town of Swansea

MA

Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking

Moving forward, internal controls have been updated to require all projects that necessitate prevailing wage rates have the proper backup and documentation.

View Audit 306406

Finding 396994 (2023-006)

Material Weakness 2023

City of Idaho Falls, Idaho

ID

Reporting Material Weakness Internal Control / Segregation of Duties § 200.329

Federal Agency Name: U.S. Treasury Department; Assistance Listing Number: 21.027; Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds; Material Weakness in Internal Control Over Compliance – Compliance Requirement – Reporting Finding Summary: The City’s submitted quarterly r...

Federal Agency Name: U.S. Treasury Department; Assistance Listing Number: 21.027; Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds; Material Weakness in Internal Control Over Compliance – Compliance Requirement – Reporting Finding Summary: The City’s submitted quarterly reports as required, but the reports contained errors including incorrect amounts and reporting information on the incorrect line items. Corrective Action Planned: The City concurs with the auditors’ findings. The City is working to coordinate and maintain supporting documentation used to prepare and review quarterly reports prior to submission to ensure the accuracy of the reports submitted. Responsible Individual(s): Mark Hagedorn, Finance Manager/Treasurer; Brooks Slyter, Assistant Finance Manager; Lisa Farris, Grant Administrator Anticipated Completion Date: October 2024

View Audit 306396

Finding 396708 (2023-001)

None 2023

Parker Presbyterian Senior Housing Inc.

PA

Questioned Costs HUD Housing Programs Reporting

Those charged with governance have requested a waiver of deposits to the reserve for replacements account from HUD that would apply retroactively to the outstanding deposits for prior years. The Project has made the required monthly deposits for the year ending December 31, 2023.

View Audit 306343 Questioned Costs: $1

Finding 396683 (2023-002)

Significant Deficiency 2023

Accounting Aid Society

MI

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.430

Upon review of the finding, we acknowledge the importance of accurately documenting personnel expenses by the requirements outlined in the cited regulation. We recognize that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed and that...

Upon review of the finding, we acknowledge the importance of accurately documenting personnel expenses by the requirements outlined in the cited regulation. We recognize that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed and that these records must support the distribution of an employee's salary or wages among specific activities or cost objectives when applicable. In response to this finding, we will take the following actions: 1. Review and strengthen our current procedures for documenting personnel expenses to ensure compliance with Section 2 CFR Part 200.430 (i). 2. Provide additional training and guidance to relevant personnel responsible for documenting time and effort across different activities or cost objectives. 3. Implement enhanced monitoring mechanisms to regularly assess and validate the completeness of personnel expense documentation. 4. Designate a responsible individual or team to oversee and coordinate the implementation of these corrective actions. We are fully committed to addressing this finding promptly and effectively to ensure ongoing compliance with federal regulations. We welcome any further guidance or assistance from your team to facilitate this process.

View Audit 306294

Finding 396620 (2023-009)

Significant Deficiency 2023

Urban College of Boston

MA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Corrective Action The Office of the Registrar is aware that two separate reports need to be extracted from the Student Information System (SIS) to capture both withdrawal and graduation dates, so both are being reported in a timely manner. National Student Clearinghouse reporting date parameters are...

Corrective Action The Office of the Registrar is aware that two separate reports need to be extracted from the Student Information System (SIS) to capture both withdrawal and graduation dates, so both are being reported in a timely manner. National Student Clearinghouse reporting date parameters are also being updated so the last date of attendance is pulled into the fields needing to be reported to NSLDS as the Effective Date. Enrollment reporting will be reviewed and submitted at the start of each term, subsequently within the term, and at the end of the term to ensure reporting timelines are met and that the withdrawal date and effective date match for reporting purposes. Timeline for Implementation of Corrective Action Plan: This corrective action plan was implemented in April 2024. Contact Person: Waqas Mirza, Registrar, waqas.mirza@urbancollege.edu

View Audit 306231

Finding 396618 (2023-008)

Significant Deficiency 2023

Urban College of Boston

MA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Corrective Action The Office of the Registrar is aware that two separate reports need to be extracted from the Student Information System (SIS) to capture both withdrawal and graduation dates, so both are being reported in a timely manner. National Student Clearinghouse reporting date parameters are...

Corrective Action The Office of the Registrar is aware that two separate reports need to be extracted from the Student Information System (SIS) to capture both withdrawal and graduation dates, so both are being reported in a timely manner. National Student Clearinghouse reporting date parameters are also being updated so the last date of attendance is pulled into the fields needing to be reported to NSLDS as the Effective Date. Enrollment reporting will be reviewed and submitted at the start of each term, subsequently within the term, and at the end of the term to ensure reporting timelines are met and that the withdrawal date and effective date match for reporting purposes. Timeline for Implementation of Corrective Action Plan: This corrective action plan was implemented in April 2024. Contact Person: Waqas Mirza, Registrar, waqas.mirza@urbancollege.edu

View Audit 306231

Finding 396616 (2023-007)

Significant Deficiency 2023

Urban College of Boston

MA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Corrective Action The Office of the Registrar is aware that two separate reports need to be extracted from the Student Information System (SIS) to capture both withdrawal and graduation dates, so both are being reported in a timely manner. National Student Clearinghouse reporting date parameters are...

Corrective Action The Office of the Registrar is aware that two separate reports need to be extracted from the Student Information System (SIS) to capture both withdrawal and graduation dates, so both are being reported in a timely manner. National Student Clearinghouse reporting date parameters are also being updated so the last date of attendance is pulled into the fields needing to be reported to NSLDS as the Effective Date. Enrollment reporting will be reviewed and submitted at the start of each term, subsequently within the term, and at the end of the term to ensure reporting timelines are met and that the withdrawal date and effective date match for reporting purposes. Timeline for Implementation of Corrective Action Plan: This corrective action plan was implemented in April 2024. Contact Person: Waqas Mirza, Registrar, waqas.mirza@urbancollege.edu

View Audit 306231

Finding 396614 (2023-006)

Significant Deficiency 2023

Urban College of Boston

MA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Corrective Action The Office of the Registrar is aware that two separate reports need to be extracted from the Student Information System (SIS) to capture both withdrawal and graduation dates, so both are being reported in a timely manner. National Student Clearinghouse reporting date parameters are...

Corrective Action The Office of the Registrar is aware that two separate reports need to be extracted from the Student Information System (SIS) to capture both withdrawal and graduation dates, so both are being reported in a timely manner. National Student Clearinghouse reporting date parameters are also being updated so the last date of attendance is pulled into the fields needing to be reported to the National Student Loan Data System (NSLDS) as the Effective Date. Enrollment reporting will be reviewed and submitted at the start of each term, subsequently within the term, and at the end of the term to ensure reporting timelines are met and that the withdrawal date and effective date match for reporting purposes. Timeline for Implementation of Corrective Action Plan: This corrective action plan was implemented in April 2024. Contact Person: Waqas Mirza, Registrar, waqas.mirza@urbancollege.edu

View Audit 306231

Finding 396612 (2023-005)

Significant Deficiency 2023

Urban College of Boston

MA

Student Financial Aid Matching / Level of Effort / Earmarking

Corrective Action Urban College of Boston (UCB) has contracted with Global Financial Aid Services (Global FAS) effective for the 2023/2024 Award Year. As part of the Global FAS process, any unearned Return to Title IV funding is processed through a negative disbursement check register. The Business ...

Corrective Action Urban College of Boston (UCB) has contracted with Global Financial Aid Services (Global FAS) effective for the 2023/2024 Award Year. As part of the Global FAS process, any unearned Return to Title IV funding is processed through a negative disbursement check register. The Business Office will receive the calculated unearned portion of Title IV funding and post as a negative disbursement onto the student’s ledger/billing. The negative disbursement is auto processed through Global FAS back to COD. The Director of Financial Aid and Manager of the Business Office will review monthly to ensure all returns have been completed. Timeline for Implementation of Corrective Action Plan: This corrective action plan will be implemented by May 2024. Contact Person: Stacy Broadus, Director of Financial Aid, stacy.broadus@urbancollege.edu

View Audit 306231

Finding 396607 (2023-002)

Significant Deficiency 2023

Urban College of Boston

MA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Corrective Action Plan Urban College of Boston (UCB) has contracted with Global Financial Aid Services (Global FAS) effective for the 2023/2024 Award Year. Global FAS provides UCB with a monthly reconciliation report through our shared Secured File Transfer Protocol site (SFTP)and notifies us when o...

Corrective Action Plan Urban College of Boston (UCB) has contracted with Global Financial Aid Services (Global FAS) effective for the 2023/2024 Award Year. Global FAS provides UCB with a monthly reconciliation report through our shared Secured File Transfer Protocol site (SFTP)and notifies us when one is ready to be reviewed. Once the file is received, the Business Office will conduct a secondary reconciliation using the Global FAS report. The Business Office will review the students ledger/billing and compare information with COD to ensure all disbursement information matches according to regulation. The Director of Financial Aid will also conduct a quarterly internal review of Global FAS reports against COD reporting. Timeline for Implementation of Corrective Action Plan: This corrective action plan will be implemented by May 2024. Contact Person: Stacy Broadus, Director of Financial Aid, stacy.broadus@urbancollege.edu

View Audit 306231

Finding 396604 (2023-005)

Material Weakness 2023

Phillips County Hospital Association

MT

Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.303

Management will submit the audited financial statements to the Department of Agriculture.

View Audit 306230

Finding 396603 (2023-004)

Material Weakness 2023

Phillips County Hospital Association

MT

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

Management will establish and fund a segregated reserve account.

View Audit 306230

Finding 396569 (2023-004)

None 2023

Keppel Union School District

CA

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.430

The District will require a PAR form from any employee covering a shift in Child Nutrition whose main job is not in the Child Nutrition Department. • The Director of Child Nutrition, Syed Zaidi, will identify and provide a PAR form for those employees providing services to the Child Nutrition Depart...

The District will require a PAR form from any employee covering a shift in Child Nutrition whose main job is not in the Child Nutrition Department. • The Director of Child Nutrition, Syed Zaidi, will identify and provide a PAR form for those employees providing services to the Child Nutrition Department in a substitute situation. To be established as of 6/30/2024.

View Audit 306138 Questioned Costs: $1

Finding 396506 (2023-001)

Significant Deficiency 2023

Jackson County Utility Authority

MS

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

Management will improve monitoring of any funds received from outside agencies to verify if Jackson County Utility Authority is considered a sub-award for funds received. Completion Date: Ongoing Name of Contact Person Responsbile for Corrective Action Plan: Linda Green

View Audit 306108

Finding 396456 (2023-003)

Significant Deficiency 2023

The Center for Victims of Torture

MN

Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking § 200.430

Views of Responsible Officials: Management will develop appropriate documentation to support when an employee charges a program that is funded by various donors. A consistent and reasonably methodology which may be based on awards budgets should be the basis of the ending allocation. This corrective...

Views of Responsible Officials: Management will develop appropriate documentation to support when an employee charges a program that is funded by various donors. A consistent and reasonably methodology which may be based on awards budgets should be the basis of the ending allocation. This corrective action will also be included in an updated time allocation policy.

View Audit 306028

Finding 396392 (2023-005)

Material Weakness 2023

Hamtramck Public Schools

MI

Matching / Level of Effort / Earmarking Eligibility Material Weakness

2023-005 — Material Weakness and Material Noncompliance — Compliance Areas Documentation Person responsible for the corrective action: Jim Larson-Shidler, CFO Corrective action planned: The District created and hired a State & Federal Funding Specialist who works directly with the Business Office ...

2023-005 — Material Weakness and Material Noncompliance — Compliance Areas Documentation Person responsible for the corrective action: Jim Larson-Shidler, CFO Corrective action planned: The District created and hired a State & Federal Funding Specialist who works directly with the Business Office to monitor compliance with all grants. A new organization chart is being developed and recommended to the Board to create new positions in the Curriculum Department and hire open positions to monitor and comply with grant parameters. Anticipated completion date: June 30, 2024

View Audit 305967

Finding 396367 (2023-026)

Material Weakness 2023

State of Alaska

AK

Reporting Internal Control / Segregation of Duties Material Weakness § 200.303

Finding: 2023-026 - Three FY 23 Fire Management Assistance Grant (FMAG) SF-425 reports were randomly selected for testing. Two reports had incorrect matching amounts and one report for quarter ending September 2022 was not filed. Questioned Costs: None Assistance Listing Number: 97.046 Assistance...

Finding: 2023-026 - Three FY 23 Fire Management Assistance Grant (FMAG) SF-425 reports were randomly selected for testing. Two reports had incorrect matching amounts and one report for quarter ending September 2022 was not filed. Questioned Costs: None Assistance Listing Number: 97.046 Assistance Listing Title: FMAG Program Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DNR agrees with this finding Corrective Action (corrective action planned): DNR Forestry staff responsible for preparation, review and submission of the FMAG reporting will review procedures and provide corrective updates to the process. This plan will establish written policies and procedures, including independent review and validation before submission. Completion Date (list anticipated completion date): March 2024 Agency Contact (name of person responsible for corrective action): Norman McDonald, Forestry Acting Director

View Audit 305957

Finding 396356 (2023-046)

Significant Deficiency 2023

State of Alaska

AK

Matching / Level of Effort / Earmarking

Finding: 2023-046 - DPA did not maintain adequate controls to monitor and ensure compliance with the following earmarking requirements: no more than 10 percent of a state’s LIHEAP funds for a federal award may be used for planning and administrative costs and no more than 15 percent of the greater o...

Finding: 2023-046 - DPA did not maintain adequate controls to monitor and ensure compliance with the following earmarking requirements: no more than 10 percent of a state’s LIHEAP funds for a federal award may be used for planning and administrative costs and no more than 15 percent of the greater of the funds allotted or funds available may be used for low-cost residential weatherization or other energy-related home repairs. Questioned Costs: None Assistance Listing Number: 93.568 Assistance Listing Title: LIHEAP Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH agrees with the finding. Corrective Action (corrective action planned): The Division of Public Assistance (DPA) expanded administrative personnel to enhance fund monitoring. Review of LIHEAP earmarking processes is underway for improvement. A comprehensive staff training plan will ensure understanding and adherence to compliance measures. Completion Date (list anticipated completion date): DOH anticipates the finding will be resolved in FY2025. Agency Contact (name of person responsible for corrective action): Josie Stern, Assistant Commissioner

View Audit 305957

Finding 396350 (2023-040)

Significant Deficiency 2023

State of Alaska

AK

Matching / Level of Effort / Earmarking Subrecipient Monitoring Reporting

Finding: 2023-040 - One of the sixty cases tested (1.6 percent) had reported work activities that could not be supported by appropriate documentation which resulted in these work activities being reported inaccurately in the ACF-199 report. Questioned Costs: None Assistance Listing Number: 93.558 ...

Finding: 2023-040 - One of the sixty cases tested (1.6 percent) had reported work activities that could not be supported by appropriate documentation which resulted in these work activities being reported inaccurately in the ACF-199 report. Questioned Costs: None Assistance Listing Number: 93.558 Assistance Listing Title: TANF Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH agrees with the finding. Corrective Action (corrective action planned): The division has initiated reconciliation of the ACF-199 to identify the cause of inaccuracy and to correct the report. The agency will determine appropriate internal controls to be implemented to ensure supporting documentation reflects accurate data that supports ACF-199 reporting. Completion Date (list anticipated completion date): DOH anticipates the finding will be resolved in FY2025. Agency Contact (name of person responsible for corrective action): Josie Stern, Assistant Commissioner

View Audit 305957

Finding 396349 (2023-039)

Material Weakness 2023

State of Alaska

AK

Matching / Level of Effort / Earmarking

Finding: 2023-039 - Auditors could not obtain reliable evidence to verify compliance with TANF’s level of effort and earmarking requirements. Questioned Costs: None Assistance Listing Number: 93.558 Assistance Listing Title: TANF Views of Responsible Officials (state whether your agency agrees o...

Finding: 2023-039 - Auditors could not obtain reliable evidence to verify compliance with TANF’s level of effort and earmarking requirements. Questioned Costs: None Assistance Listing Number: 93.558 Assistance Listing Title: TANF Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH agrees with the finding. Corrective Action (corrective action planned): The Division of Public Assistance (DPA) expanded administrative personnel to enhance fund monitoring. Review of TANF earmarking processes is underway for improvement. A comprehensive staff training plan will ensure understanding and adherence to compliance measures. Completion Date (list anticipated completion date): DOH anticipates the finding will be resolved in FY2025. Agency Contact (name of person responsible for corrective action): Josie Stern, Assistant Commissioner

View Audit 305957

Finding 396277 (2023-002)

Significant Deficiency 2023

Park Board of Trustees of the City of Galveston

TX

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

Management Response: We agree with the finding. The procedure of maintaining the complete schedule of expenditures of federal awards will be implemented in fiscal year 2024.

View Audit 305947

Finding 396276 (2023-001)

Significant Deficiency 2023

City of Anaheim

CA

Questioned Costs HUD Housing Programs Allowable Costs / Cost Principles

Finding #2023-001 HQS Enforcement Program: Housing Choice Voucher (ALN # 14.871) Condition: During the test work for ongoing compliance with Housing Choice Voucher program requirements, it was noted that the Housing Authority failed to place abatements in the appropriate month. Corrective Action:...

Finding #2023-001 HQS Enforcement Program: Housing Choice Voucher (ALN # 14.871) Condition: During the test work for ongoing compliance with Housing Choice Voucher program requirements, it was noted that the Housing Authority failed to place abatements in the appropriate month. Corrective Action: During Fiscal Year 2022-23, several new State rent increase and tenant protection laws were required to be enforced with property owners. These laws were very unpopular with property owners and the Housing Authority was left to enforce them while trying to increase its landlord base to lease its homeless vouchers. Staff began giving an additional 30 days before abatements took effect in an attempt to improve customer service and relationships with landlords. Once this was discovered, Housing Authority Management brought this matter to staff’s attention and instructed staff to revisit the Housing Choice Voucher regulations and guidance and issued a reminder of the strict requirements governing HQS enforcement. In addition, staff will be sent to the next available certification training course to be recertified in HQS/NSPIRE. Contact Person: Kerrin Cardwell, Housing Services Manager Anticipated Completion Date: June 2024

View Audit 305946 Questioned Costs: $1

Finding 396169 (2023-006)

None 2023

Pleasant Valley School District No. 62

IL

Matching / Level of Effort / Earmarking

This type of fund transfer will not accur again. The superintendent and bookkeeper will meet monthly to ensure the appropriate funds are available in each account. If there is a deficit and need for interfund transfer, the superintendent will make the fund transfer a board agenda item to approve bef...

This type of fund transfer will not accur again. The superintendent and bookkeeper will meet monthly to ensure the appropriate funds are available in each account. If there is a deficit and need for interfund transfer, the superintendent will make the fund transfer a board agenda item to approve before the transfer occurs. See full Corrective Action Plan on district letterhead.

View Audit 305794

Finding 396150 (2023-001)

None 2023

Point Park University

PA

Student Financial Aid Subrecipient Monitoring Matching / Level of Effort / Earmarking

Finding 2023-001 - Return of Title IV Funds Management Response: Management concurs with the finding Views of Responsible Officials and Corrective Action Plan: Point Park University uses PowerFAIDS software to complete the Federal Return of Title IV calculation. The University reviewed the Return of...

Finding 2023-001 - Return of Title IV Funds Management Response: Management concurs with the finding Views of Responsible Officials and Corrective Action Plan: Point Park University uses PowerFAIDS software to complete the Federal Return of Title IV calculation. The University reviewed the Return of Title IV process within PowerFAIDS and found that the days completed were not properly updated to exclude the days of the University's spring break from the numerator of the calculation. This resulted in an incorrect amount being returned. The University is in the process of returning the underpayment of $454 for the 2022-2023 academic year. The University is implementing an additional procedure to review each Return of Title IV calculation from PowerFAIDS prior to the issuance of the refund. A spreadsheet has been created to independently check each calculation based upon withdrawal dates, number of days in the semester, number of davs completed and factoring in break days as applicable. Anticipated Completion Date: April 30, 2024 Name of Responsible Person: George Santucci, Director of Financial Aid (412) 392-3498 gsantucci@pointpark.edu

View Audit 305761

Finding 396149 (2023-002)

Significant Deficiency 2023

Point Park University

PA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Finding 2023-002 - Enrollment Reporting Management Response: Management concurs with the finding Views of Responsible Officials and Corrective Action Plan: Point Park University uses the National Student Clearinghouse (NSC) to transmit enrollment information to the National Student Loan Data System ...

Finding 2023-002 - Enrollment Reporting Management Response: Management concurs with the finding Views of Responsible Officials and Corrective Action Plan: Point Park University uses the National Student Clearinghouse (NSC) to transmit enrollment information to the National Student Loan Data System (NSLDS). The University has verified that the student status changes were correctly submitted to the NSC, however the campus and program level information was not properly reflected in NSLDS and did not appear on the error report. The University's Financial Aid Office in conjunction with Registrar's office will implement a 45-day report to verify that all student enrollment status changes are properly reported to NSLDS via the NSC. The discovery of any status changes did not reach NSLDS will be manually reported directly on the NSLDS platform. Anticipated Completion Date: May 31, 2024 Name of Responsible Person: George Santucci, Director of Financial Aid (412) 392-3498 gsantucci@pointpark.edu

View Audit 305761

Corrective Action Plans

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