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Corrective Action Plans

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Finding 61748 (2022-002)
Significant Deficiency 2022
Arizona Christian University
AZ
Questioned Costs Student Financial Aid Eligibility
2022-002 Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend the University review the procedures surrounding PELL and TEACH awarding to ensure the proper cost of attendance is used so that amounts awarded do not exceed calculated financial need and awa...
2022-002 Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend the University review the procedures surrounding PELL and TEACH awarding to ensure the proper cost of attendance is used so that amounts awarded do not exceed calculated financial need and awards are proper. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University returned the ineligible Pell and Teach funds to ED. The University has implemented new processes, which include, but are not limited to, a second review of all student packages for the aid year. Prior to the start of each semester, the student package will be reviewed for subsequent ISIRS, grade level, and enrollment statuses, to ensure the Pell and Direct Loan eligibility is awarded correctly. Prior to awarding TEACH grants, the student package will be checked for the ATS (agreement to serve) and counseling. For continuing students, we will check the cumulative GPA from the prior year to ensure students are meeting the cumulative GPA of 3.25 to receive TEACH for the subsequent award year. Additionally, we have added new TEACH aid components to our student information system (SIS) to include the ATS (agreement to serve) and counseling. Student(s) will not receive any TEACH grant until they have met all three requirements. Lastly, campus based funds will be reviewed once a semester for need, and eligibility requirements. Name(s) of the contact person(s) responsible for corrective action: Lisa Stone, Director of Financial aid, Sean Corcoran, Associate Director of Financial Aid and Joyce Hatch, Financial Aid advisor. Planned completion date for corrective action plan: Fall 22
View Audit 56907 Questioned Costs: $1
Finding 61747 (2022-001)
Significant Deficiency 2022
Arizona Christian University
AZ
Student Financial Aid Reporting Significant Deficiency
2022-001 Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes and other enrollment information to NSLDS to ensure timely and accurate reporting. We also rec...
2022-001 Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes and other enrollment information to NSLDS to ensure timely and accurate reporting. We also recommend the University review its reporting procedures to ensure all errors are corrected with the appropriate timeframe as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding. The process described in the corrective action plan in response to 2021-001 was developed and implemented in August of 2022. This was after the close of FY22. Therefore, the process had no bearing on the FY22 SFA audit. We believe the effects of the new process will be reflected in the FY23 SFA audit. To recap the corrective action plan from 2021-001: Training with the National Student Clearinghouse (NSC) online reporting system was implemented. A consequence of the training was that the Associate Director of Institutional Research (ADIR) acquired the necessary knowledge of how to manually change program enrollment dates in the NSC online system to correspond to the University?s internal records. The ADIR continues to adhere to the master calendar for reporting to ensure timeliness. Name(s) of the contact person(s) responsible for corrective action: Lisa Stone, Director of Financial Aid, Eric Tompkins, Associate Director of Institutional Research and Jeff Phillips, AVP of Institutional Effectiveness. Planned completion date for corrective action plan: Fall 2022
View Audit 56907
Finding 61694 (2022-001)
Significant Deficiency 2022
Yancey County, North Carolina
NC
Allowable Costs / Cost Principles Eligibility Significant Deficiency § 200.303
Finding: 2022-001 Name of contact person: Rick Tipton, DSS Director Corrective Action: Medicaid Programs Supervisor at Yancey DSS oversees the second party review process. Second party reviews are conducted by supervisors and lead workers on Adult Medicaid and Family & Children?s Medicaid cases on a...
Finding: 2022-001 Name of contact person: Rick Tipton, DSS Director Corrective Action: Medicaid Programs Supervisor at Yancey DSS oversees the second party review process. Second party reviews are conducted by supervisors and lead workers on Adult Medicaid and Family & Children?s Medicaid cases on a quarterly basis in accordance with policy. The date of review, program type, and any issues found are documented on the DHB-7078 form, which is subsequently attached on the case in NC FAST. Quarterly training is conducted to address any identified issues and is documented. Yancey DSS will begin keeping a spreadsheet with a list of the cases on which second party reviews are conducted beginning July 1, 2022 and going forward. This will further demonstrate the agency?s compliance with the second party review requirement. The spreadsheet will be completed with cases that have been reviewed July 2022 through February 2023 for FY 2022-23 by March 6, 2023. Cases will be added as reviews are completed each quarter. Proposed Completion Date: March 6, 2023
View Audit 57134
Finding 61682 (2022-003)
Significant Deficiency 2022
United Way of King County
WA
Reporting Allowable Costs / Cost Principles Significant Deficiency
Recommendation: We recommend the Organization enforce its policies and procedures around review of reports. Corrective Action: Management agrees with the recommendation. Program management will review existing process to ensure adequate review and documentation of review of funder reports. Person(s)...
Recommendation: We recommend the Organization enforce its policies and procedures around review of reports. Corrective Action: Management agrees with the recommendation. Program management will review existing process to ensure adequate review and documentation of review of funder reports. Person(s) Responsible for Corrective Action: Associate Director, Ending Poverty Anticipated Completion Date: March 31, 2023
View Audit 56963
Finding 61681 (2022-002)
Significant Deficiency 2022
United Way of King County
WA
Special Tests & Provisions Allowable Costs / Cost Principles Significant Deficiency
Recommendation: We recommend the organization enforce its policies for retention and review of records for each person enrolled in the program and strengthen review of payroll for the underlying records. Corrective Action: Management agrees with the recommendation. Corrective action taken includes p...
Recommendation: We recommend the organization enforce its policies for retention and review of records for each person enrolled in the program and strengthen review of payroll for the underlying records. Corrective Action: Management agrees with the recommendation. Corrective action taken includes preparation of and communication of standard operating procedures for enrollment, payroll set up, and member service agreement document review and retention. In addition, program management staff will conduct a secondary review of biweekly program payroll prior to submission, to ensure wage rate compliance with member service agreements. Person(s) Responsible for Corrective Action: Associate Director, Human Resources; Associate Director, Ending Poverty Anticipated Completion Date: March 31, 2023
View Audit 56963
Finding 61669 (2022-002)
Significant Deficiency 2022
Southern Oregon University
OR
Matching / Level of Effort / Earmarking § 200.303
Recommendation: We recommend that the University continue to review their reporting policies and procedures to ensure accurate and timely reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: SOU has updated...
Recommendation: We recommend that the University continue to review their reporting policies and procedures to ensure accurate and timely reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: SOU has updated our processing timeline and our policies to reflect the need for reporting in accordance with Department of Education regulations. Name of the contact person responsible for corrective action Agnes Maina, Director of Business Services & Controller Planned completion date for corrective action plan: June 30, 2023.
View Audit 56895
Finding 61601 (2022-001)
Significant Deficiency 2022
Menorah Park Center for Senior Living
OH
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking
Menorah Park Center for Senior Living CORRECTIVE ACTION PLAN YEAR ENDED December 31, 2022 Identifying Number: Finding Number 2022-001 Finding: Menorah Park could not provide invoice support for two charges that were allocated to the major federal program selected for testing. Corrective Action...
Menorah Park Center for Senior Living CORRECTIVE ACTION PLAN YEAR ENDED December 31, 2022 Identifying Number: Finding Number 2022-001 Finding: Menorah Park could not provide invoice support for two charges that were allocated to the major federal program selected for testing. Corrective Actions Taken or Planned: The errors occurred during the early stages of our conversion to a new software platform (SAGE). We were in beginning our conversion from paper files to fully paperless files. In the new SAGE process, every expense inside our AP system requires document backup. This back up is attached within the system. This will prevent document retrieval errors in the future. Date of corrective action: 10/1/2020 Person Responsible: Lisa Johnson, Accounts Payable Supervisor
View Audit 56766 Questioned Costs: $1
Finding 61595 (2022-001)
Significant Deficiency 2022
New England Law / Boston
MA
Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking
Finding ? Special Tests and Provisions: Enrollment Reporting ? Federal Direct Student Loan Program, Assistance Listing Number 84.268; June 30, 2022 Award Year; U.S. Department of Education Criteria or Specific Requirement Enrollment information, including the effective date of separation from the ...
Finding ? Special Tests and Provisions: Enrollment Reporting ? Federal Direct Student Loan Program, Assistance Listing Number 84.268; June 30, 2022 Award Year; U.S. Department of Education Criteria or Specific Requirement Enrollment information, including the effective date of separation from the institution, must be accurately reported within 30 days whenever attendance changes for a student, unless a roster will be submitted within 60 days. The changes include reductions or increases in attendance levels, withdrawals, graduations, and approved leaves-of absence. It is the institution?s responsibility, as a participant in the Title IV aid programs, to monitor and report these changes to the National Student Loan Data System (?NSLDS?). (NSLDS Enrollment Reporting Guide September 2021, and 34 CFR 685.309(b)) Condition Of the 40 students selected for enrollment reporting testing, two students within the sample were reported to NSLDS outside the maximum 60-day window. This was not a statistically valid sample. Views of Responsible Officials and Planned Corrective Actions The School concurs with the finding. The School intends to report student status changes at year end. Names of Contact Person Responsible for Corrective Action: Anne Marie Martorana, Chief Financial Officer Anticipated Completion Date: December 14, 2022
View Audit 54378
Wisconsin Lutheran College, Inc.
WI
Questioned Costs Student Financial Aid Eligibility
AUDIT PERIODS: 7/1/21 TO 6/30/22 - A. COMMENTS ON FINDINGS AND RECOMMENDATIONS - FINDING 2022-001 - OVERAWARDED FEDERAL DIRECT SUBSIDIZED LOAN: DURING THE AUDIT, IT WAS NOTED THAT ONE STUDENT WAS OVERAWARDED A SUBSIDIZED LOAN. IT WAS RECOMMENDED THAT THE SCHOOL RETURN $762 IN SUBSIDIZED LOAN TO THE ...
AUDIT PERIODS: 7/1/21 TO 6/30/22 - A. COMMENTS ON FINDINGS AND RECOMMENDATIONS - FINDING 2022-001 - OVERAWARDED FEDERAL DIRECT SUBSIDIZED LOAN: DURING THE AUDIT, IT WAS NOTED THAT ONE STUDENT WAS OVERAWARDED A SUBSIDIZED LOAN. IT WAS RECOMMENDED THAT THE SCHOOL RETURN $762 IN SUBSIDIZED LOAN TO THE DEPARTMENT. THE INSTITUTION AGREES WITH THE FINDING. B. ACTIONS TAKEN OR PLANNED FINDING 2022-001 - STUDENTS ARE MANUALLY PACKAGED. ALTHOUGH THE CORRECT AMOUNT OF LOAN WAS PACKAGED $2,825, THE FACT THAT THE STUDENT WAS IN THE FINAL SEMESTER OF HIS PROGRAM WAS MISSED AND THE LOAN WASN'T PRORATED. THE LOAN WAS REALLOCATED IN THE CORRECT AMOUNTS OF $2,062 FEDERAL SUBSIDIZED LOAN AND $763 FEDERAL UNSUBSIDIZED LOAN THE SAME DAY WE WERE MADE AWARE OF THE ERROR. LOAN DISBURSEMENT REPORTS WILL CONTINUE TO BE MONITORED FOR STUDENTS - WITH SPECIAL EMPHASIS ON THOSE WHO ARE IN THE FINAL SEMESTER OF THEIR PROGRAM TO CONFIRM THAT THE LOAN ALLOCATION IS CORRECT.
View Audit 57022 Questioned Costs: $1
Finding 61463 (2022-002)
Significant Deficiency 2022
Sauk Prairie School District
WI
Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking
Finding #2022-002 ? Wage Rate Requirements Education Stabilization Fund ? ESSER II (#84.425D) and ESSER III (#84.425U) Federal Grantor ? U.S. Department of Education Pass-through Award Number ? 2022-565100-DPI-ESSERFII-163 and 2022-565100-DPI-ESSERFIII-165 Pass-through Entity ? Wisconsin Department ...
Finding #2022-002 ? Wage Rate Requirements Education Stabilization Fund ? ESSER II (#84.425D) and ESSER III (#84.425U) Federal Grantor ? U.S. Department of Education Pass-through Award Number ? 2022-565100-DPI-ESSERFII-163 and 2022-565100-DPI-ESSERFIII-165 Pass-through Entity ? Wisconsin Department of Public Instruction Condition: There was one Education Stabilization Fund construction project performed by a contractor. Grant expenditures for the projects totaled $996,123. (ESSER II - $554,294 and ESSER III $441,829). A prevailing wage clause was not included in the contracts as required. However, certified payrolls reports were received to ensure the contractors were paying prevailing wage rates. Criteria: Wage rate requirements apply to the Education Stabilization Fund when laborers and mechanics employed by contractors or subcontractors work on construction contracts more than $2,000. Laborers must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL). Nonfederal entities shall include in their contracts subject to wage rate requirements a provision that the contractor or subcontractor comply with those requirements and the DOL regulations. This includes a requirement of the contractor or subcontractor to submit to the District weekly payrolls and a statement of compliance (certified payrolls). Cause: The District was not aware that the wage requirement applied to these construction projects during the bid process. After they became aware and before construction began they requested certified payrolls during construction to verify prevailing wages were paid. Effect: Potential for a contractor to not pay prevailing wage rates if that language was not in the agreed upon contract. Context: The air handling construction project began in January of 2022 but was bid out the prior year before the District was aware of the prevailing wage requirement. After becoming aware of the requirement, they verified the prevailing wage rate was being paid during construction of the project. Recommendation: Establish controls to comply with wage rate requirements related to the Education Stabilization Fund during the bid and contract process of all projects. Response: The District became aware of wage rate requirements after finishing the bidding process for the project. Before construction began the prevailing wage rate was verified to be paid and was verified through certified payrolls by the District. Before bidding any future construction projects more than $2,000, the request for bid and contract will include a prevailing wage rate clause. Certified payrolls will continue to be received for any such contracts. Contact Person: Kathy Stoltz Anticipated Completion: June 30, 2023
View Audit 56925
Finding 61453 (2022-003)
Material Weakness 2022
Central Kitsap School District No. 401
WA
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
Finding ref number: 2022-003 Finding caption: The District overcharged indirect costs to the program and did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Paula Bailey, Executive Director of Business ...
Finding ref number: 2022-003 Finding caption: The District overcharged indirect costs to the program and did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Paula Bailey, Executive Director of Business Services P.O. Box 8 Silverdale, WA 98383 (360) 662-1650 Corrective action the auditee plans to take in response to the finding: To ensure correct indirect rate charges, the District will create a grant tracking sheet that will list all information needed to fill in the SEFA. The Grant tracking sheet will include: ? Grant Title ? Grant year ? Grant number ? Grant amount ? ALN number ? Granting agency ? Federal agency name ? Approved Indirect Rate In order to ensure compliance of wage rate requirements the district will ensure: 1. Weekly collection and review of Certified Payroll Reports (CPRs) with compliance statements for all active projects will be incorporated into the Capital Projects accounts payable process. 2. The CPRs collected will be accessible to all Capital Project staff members in electronic format as well as a newly created control document verifying the date of review and reviewer of each CPR submitted. 3. Requests for CPRs will be made to all contractors or subcontracts missing reports through the period for which work has been performed. 4. Monthly invoices and pay applications will not be processed until CPRs for the billing period are collected and reviewed. 5. CPR procedures will be included in the Pre-Construction Meeting Agenda for all projects with emphasis given to weekly CPR submittals. 6. Contracts will be reviewed to ensure applicable laws and regulations are included. 7. Ongoing contracts will be amended to include required federal language as required by Title 29 CFR, Section 5.5 Anticipated date to complete the corrective action: 8/31/2023
View Audit 56807 Questioned Costs: $1
Finding 61451 (2022-002)
Material Weakness 2022
Central Kitsap School District No. 401
WA
Subrecipient Monitoring Internal Control / Segregation of Duties Equipment & Real Property Management
Finding ref number: 2022-002 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Paula Bailey, Executive Director of Business Services P.O. Box 8 Silverdale, WA 98383 (360)...
Finding ref number: 2022-002 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Paula Bailey, Executive Director of Business Services P.O. Box 8 Silverdale, WA 98383 (360) 662-1650 Corrective action the auditee plans to take in response to the finding: In order to ensure compliance of wage rate requirements the district will ensure: 1. Weekly collection and review of Certified Payroll Reports (CPRs) with compliance statements for all active projects will be incorporated into the Capital Projects accounts payable process. 2. The CPRs collected will be accessible to all Capital Project staff members in electronic format as well as a newly created control document verifying the date of review and reviewer of each CPR submitted. 3. Requests for CPRs will be made to all contractors or subcontracts missing reports through the period for which work has been performed. 4. Monthly invoices and pay applications will not be processed until CPRs for the billing period are collected and reviewed. 5. CPR procedures will be included in the Pre-Construction Meeting Agenda for all projects with emphasis given to weekly CPR submittals. 6. Contracts will be reviewed to ensure applicable laws and regulations are included. 7. Ongoing contracts will be amended to include required federal language as required by Title 29 CFR, Section 5.5 Anticipated date to complete the corrective action: 8/31/2023
View Audit 56807
Finding 61449 (2022-001)
Material Weakness 2022
Family Service Senior Housing Corporation
CA
Matching / Level of Effort / Earmarking HUD Housing Programs Reporting
Family Service Senior Housing will file it's Single Audit Report annually to remain in compliance. This will be ensured by including the request in the Engagement Letter.
Family Service Senior Housing will file it's Single Audit Report annually to remain in compliance. This will be ensured by including the request in the Engagement Letter.
View Audit 56686
Rensselaer Polytechnic Institute
NY
Student Financial Aid Reporting Procurement, Suspension & Debarment
Finding 2022-001 - Non-Compliance with Timely and Accurate Student Enrollment Change Submissions to the National Student Loan Data System (NSLDS) Grantor: U.S. Department of Education Program Name: Student Financial Assistance Cluster Award Names: Federal Pell Grant Program and Fe...
Finding 2022-001 - Non-Compliance with Timely and Accurate Student Enrollment Change Submissions to the National Student Loan Data System (NSLDS) Grantor: U.S. Department of Education Program Name: Student Financial Assistance Cluster Award Names: Federal Pell Grant Program and Federal Direct Loan Program Award Year: 7/1/2021 - 6/30/2022 Award Number: Not applicable Assistance Listing Numbers: 84.063 and 84.268 Rensselaer agrees with the finding and in concurrence with the recommendations has developed and is implementing the following corrective action plans: Rensselaer?s Registrar?s Office is working with Rensselaer?s IT Department (?EIS?) to validate the logic of the data parameters included within every enrollment file. Validation will include ensuring all student status changes are reported in the enrollment file, including retroactive changes even if the student is not enrolled in the current semester. Rajni Soharu, the Institute?s Registrar, is responsible for implementing this corrective action plan by March 31, 2023. As of the date of this report, the Registrar?s Office is now fully staffed and employees are trained on the student status change requirements and system usage. Additionally, Rensselaer?s Student Success Office will now communicate changes in student enrollment information to the Registrar?s Office in real-time through a shared file. The shared file will be updated by the Student Success Office as soon as they receive any new approved leave of absence or withdrawal information from Student Health Services or other departments. The Registrar?s Office will update the student?s enrollment information within the student information system within three business days of the change reported and ensure the student?s status change is timely and accurately submitted to the National Student Clearinghouse. Rajni Soharu, the Institute?s Registrar, in collaboration with members of the Student Success Office are responsible for implementing this corrective action plan by January 31, 2023. Eileen McLoughlin Vice President for Finance and CFO
View Audit 58547
Trinity University
TX
Procurement, Suspension & Debarment Student Financial Aid Matching / Level of Effort / Earmarking
Corrective Action Plan Audit Finding Reference: 2022-002 Planned Corrective Action: In response to audit finding 2022-002, the current policy requires a master promissory note (MPN) to be stored in a locked, fireproof safe. We acknowledge there may have been gaps in internal controls during the...
Corrective Action Plan Audit Finding Reference: 2022-002 Planned Corrective Action: In response to audit finding 2022-002, the current policy requires a master promissory note (MPN) to be stored in a locked, fireproof safe. We acknowledge there may have been gaps in internal controls during the 1970s and 1980s resulting in the missing MPN. Since 2005, MPNs are electronically signed and maintained by ECSI, our third-party servicer. During 2022, Trinity submitted 154 loans to the Department of Education (DOE) for assignment. While the University did not have an MPN for nine of these loans, the DOE accepted all but one loan based on additional documentation provided in lieu of an MPN. To determine potential future exposure, the University reviewed paper files for the 25 borrowers with loans disbursed prior to 2005 and found only three additional borrowers with a missing MPN. If the University were required to purchase these loans from the DOE, the estimated purchase amount would be less than $30,000. Date of Remediation: October 2022 Contact Person Responsible: Clara Wells
View Audit 56931
Finding 61380 (2022-009)
Material Weakness 2022
City of Detroit, Michigan
MI
Subrecipient Monitoring Reporting Material Weakness
Finding Number: 2022-009 Federal Program, Assistance Listing Number and Name: ALN 93.914, Department of Health and Human Services, HIV Emergency Relief Project Grants Condition: Original Finding Description: The City controls did not result in the reporting of program income earned by subrecipients ...
Finding Number: 2022-009 Federal Program, Assistance Listing Number and Name: ALN 93.914, Department of Health and Human Services, HIV Emergency Relief Project Grants Condition: Original Finding Description: The City controls did not result in the reporting of program income earned by subrecipients to the funding agency and not reporting the program income and related expenditures in their general ledger and on the SEFA. Contact Person Responsible for Corrective Action: Regina Greear and Keisha Pierce Anticipated completion date: July 2023 Planned Corrective Action: The $4,800 Program Income was reported on the general ledger In FY22 and included in the final FY22 SEFA but after the notification from the auditors. The city will implement a Corrective Action Plan (AFCAP) to document the Program Income requirements, track all awards with program income to help ensure proper and accurate reporting and further training on Program Income requirements.
View Audit 49776
Juniata College
PA
Student Financial Aid Subrecipient Monitoring Matching / Level of Effort / Earmarking
CORRECTIVE ACTION PLAN February 8, 2023 Juniata College respectfully submits the following corrective action plan for the year ended May 31, 2022. FINDING 2022-001 Corrective Action Taken: The Controller & Chief Financial Officer, in response to the finding of the incorrect rounding in the return to...
CORRECTIVE ACTION PLAN February 8, 2023 Juniata College respectfully submits the following corrective action plan for the year ended May 31, 2022. FINDING 2022-001 Corrective Action Taken: The Controller & Chief Financial Officer, in response to the finding of the incorrect rounding in the return to Title IV calculation, reviewed the FSA Handbook and communicated the finding with both the Director of Student Financial Planning and the Bursar. As a result, the Bursar updated the calculation spreadsheet to ensure that the calculation was rounding to three decimal places for the current academic year. The Senior Leadership Team was also apprised of the finding. Name of Contact Responsible for Corrective Action: Karla D. Wiser, CPA Anticipated Completion Date of Corrective Action: August 18, 2022
View Audit 56776
Masshire North Central Workforce Board, Inc.
MA
Matching / Level of Effort / Earmarking
2022-001 20% Program Expenditures for Youth Work Experience Responsible Official Jeffrey Roberge, Executive Director Plan Detail Going forward, MNCWB will review contractual expenditures at the end of each quarter. If the MNCWB anticipates that less than 20% will be expended, the MNCWB will move f...
2022-001 20% Program Expenditures for Youth Work Experience Responsible Official Jeffrey Roberge, Executive Director Plan Detail Going forward, MNCWB will review contractual expenditures at the end of each quarter. If the MNCWB anticipates that less than 20% will be expended, the MNCWB will move funding back to MDCS and have the Career Center Business Services Representative assist in placing youth into employment. Anticipated Completion Date The corrective action is in the process of being implemented and expected to be completed in fiscal year 2023.
View Audit 56714
Finding 61324 (2022-004)
Material Weakness 2022
Sunrise Community for Recovery and Wellness, Inc.
NC
Matching / Level of Effort / Earmarking Material Weakness
U.S. Department of Health and Human Services The Substance Abuse and Mental Health Services Administration Block Grants for Prevention and Treatment of Substance Abuse ? Recovery Community Organization Grant Assistance Listing # 93.959 Finding: 2022-004 Name of contact person: Sue Polston, Executiv...
U.S. Department of Health and Human Services The Substance Abuse and Mental Health Services Administration Block Grants for Prevention and Treatment of Substance Abuse ? Recovery Community Organization Grant Assistance Listing # 93.959 Finding: 2022-004 Name of contact person: Sue Polston, Executive Director Corrective Action: Management of Sunrise Community for Recovery and Wellness, Inc. will formalize and implement written policies that comply with Uniform Guidance standards and will present the policies to the Board of Directors to be approved and adopted. Proposed Completion Date: Immediately
View Audit 54391
Missaukee County
MI
Procurement, Suspension & Debarment Allowable Costs / Cost Principles Cash Management
Finding: 2022-002 ? Immaterial noncompliance ? Written policies required by the Uniform Grant Guidance Auditor Description of Condition and Effect: Although the County has processes in place to cover these areas, the County lacks formal written policies covering these areas. As a result of this con...
Finding: 2022-002 ? Immaterial noncompliance ? Written policies required by the Uniform Grant Guidance Auditor Description of Condition and Effect: Although the County has processes in place to cover these areas, the County lacks formal written policies covering these areas. As a result of this condition, the County did not fully comply with the Uniform Guidance applicable to the above noted grants. Auditor Recommendation: We recommend that the City ensures these policies are updated to conform with the Uniform Guidance as soon as practical, but no later than the end of fiscal year 2023. Corrective Action: We agree with the finding and will develop and implement written procedures required for federal awards.
View Audit 54614
Finding 61302 (2022-004)
Material Weakness 2022
Ochsner Lsu Health System of North Louisiana
LA
Internal Control / Segregation of Duties Reporting Matching / Level of Effort / Earmarking
Finding 2022-004: Internal control deficiency and noncompliance over the calculation of lost revenues attributable to coronavirus. Since the start of the Covid-19 pandemic, Ochsner LSU Health has coordinated efforts across multiple divisions throughout the organization to ensure compliance with the...
Finding 2022-004: Internal control deficiency and noncompliance over the calculation of lost revenues attributable to coronavirus. Since the start of the Covid-19 pandemic, Ochsner LSU Health has coordinated efforts across multiple divisions throughout the organization to ensure compliance with the Provider Relief Fund that included leveraging publicly available information, outside consultants, and an internal review prior to management sign off. Ochsner LSU Health will ensure that all calculations are documented with detail supporting information. An additional quality control measure will be implemented whereby Ochsner?s Internal Audit Department will perform a detailed review of the calculation including tracing all formulas to ensure accuracy prior to management sign-off. In addition, Ochsner LSU Health will work with HRSA to understand the most appropriate manner to correct this issue within the Provider Relief Fund in the subsequent portal submissions. Responsible Official: Lauri Walton, Ochsner LSU Assistant Vice President of Accounting and Steven Stiles, Ochsner Vice President of Reimbursement Anticipated Completion Date: September 30, 2023
View Audit 49970
Finding 61301 (2022-003)
Material Weakness 2022
Ochsner Lsu Health System of North Louisiana
LA
Questioned Costs Internal Control / Segregation of Duties Reporting
Finding 2022-003: Internal control deficiency and noncompliance over reporting of expenses attributable to coronavirus in the HRSA PRF Reporting Portal. Since the start of the Covid-19 pandemic, Ochsner LSU Health has coordinated efforts across multiple divisions throughout the organization to ensu...
Finding 2022-003: Internal control deficiency and noncompliance over reporting of expenses attributable to coronavirus in the HRSA PRF Reporting Portal. Since the start of the Covid-19 pandemic, Ochsner LSU Health has coordinated efforts across multiple divisions throughout the organization to ensure compliance with the Provider Relief Fund that included leveraging publicly available information, outside consultants, and an internal review prior to management sign off. An additional level of review will be implemented whereby Ochsner?s Internal Audit Department will preview the preliminary HRSA PRF Report from the PRF Reporting Portal prior to submission to ensure expenses are not duplicated. In addition, Ochsner LSU Health will work with HRSA to understand the most appropriate manner to correct this issue within the Provider Relief Fund Portal. Responsible Official: Lauri Walton, Ochsner LSU Assistant Vice President of Accounting and Steven Stiles, Ochsner Vice President of Reimbursement Anticipated Implementation Date: September 30, 2023
View Audit 49970 Questioned Costs: $1
Finding 61226 (2022-005)
Material Weakness 2022
Mahaska County Hospital D/b/a Mahaska Health Partnership
IA
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.327 § 200.328
Criteria: The Partnership must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Partnership is managing the federal awards in compliance with federal statutes, regulations and terms and conditions of the federal award. 2 CFR 200.327 an...
Criteria: The Partnership must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Partnership is managing the federal awards in compliance with federal statutes, regulations and terms and conditions of the federal award. 2 CFR 200.327 and 2 CFR 200.328 require the auditee to collect financial information and monitor its activities under federal awards to assure compliance with applicable federal requirements and performance expectations are being achieved and report these items in accordance with program requirements. Terms and conditions of the federal award require the Hospital to maintain a debt service reserve fund as bookkeeping accounts or as separate bank accounts. Condition: During 2022, the certificate of deposit that represented the debt service reserve fund matured and the proceeds were commingled with an existing money market fund. Planned Corrective Action: Management agrees with the finding and will deposit the required debt service reserve funds in a separate bank account. Planned Completion Date: June 30, 2023 Person Responsible: Daris Rosencrance, CFO
View Audit 50022
Finding 61225 (2022-004)
Material Weakness 2022
Mahaska County Hospital D/b/a Mahaska Health Partnership
IA
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.327 § 200.328
Criteria: The Partnership must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Partnership is managing the federal awards in compliance with federal statutes, regulations and terms and conditions of the federal award. 2 CFR 200.327 an...
Criteria: The Partnership must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Partnership is managing the federal awards in compliance with federal statutes, regulations and terms and conditions of the federal award. 2 CFR 200.327 and 2 CFR 200.328 require the auditee to collect financial information and monitor its activities under federal awards to assure compliance with applicable federal requirements and performance expectations are being achieved and report these items in accordance with program requirements. Terms and conditions of the federal award require the audited financial statements to be provided to the federal agency annually within 150 days of fiscal year-end, as well as quarterly internal financial statements. Condition: The Partnership did not submit the audited financial statements within the prescribed period or request an extension and did not submit any quarterly reports to the federal agency. The Partnership was not asked for the information after they failed to submit it. The audited financial statements are readily available to the federal agency through the federal clearinghouse website. Planned Corrective Action: Management agrees with the finding and are implementing procedures to ensure that the required financial reports are submitted in a timely manner in accordance with the terms and conditions of the federal award. Planned Completion Date: June 30, 2023 Person Responsible: Daris Rosencrance, CFO
View Audit 50022
Finding 61122 (2022-003)
Significant Deficiency 2022
City of Las Vegas
NV
Allowable Costs / Cost Principles Cash Management Reporting
Finding 2022-003: Internal Controls Over Financial and Performance Reporting ? Significant Deficiency Management Response and Planned Corrective Action This finding relates to the absence of a signature and date indicating a management review before submission for reimbursement as evidence of an int...
Finding 2022-003: Internal Controls Over Financial and Performance Reporting ? Significant Deficiency Management Response and Planned Corrective Action This finding relates to the absence of a signature and date indicating a management review before submission for reimbursement as evidence of an internal control. Management concurs that there was no signature and date reviewed for submissions related to the Disaster Grants ? Public Assistance program. Management will implement a process where all submissions to federal agencies will be signed and dated prior to submission as an indication of internal control over the approval process.
View Audit 49725
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