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Corrective Action Plans

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College of the Ozarks
MO
Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring
View of Responsible Officials: Management concurred with the finding and has implemented procedures to review the information shared between College of the Ozarks and the NSLDS.
View of Responsible Officials: Management concurred with the finding and has implemented procedures to review the information shared between College of the Ozarks and the NSLDS.
View Audit 56310
The Citadel the Military College of South Carolina
SC
Student Financial Aid Reporting Special Tests & Provisions
Corrective Action for Audit Finding Background: We tested a sample of 25 students, 13 graduates and 12 withdrawals, for proper compliance with enrollment reporting requirements. We found that the enrollment reporting for the change in status of the 12 withdrawal students were completed within the ap...
Corrective Action for Audit Finding Background: We tested a sample of 25 students, 13 graduates and 12 withdrawals, for proper compliance with enrollment reporting requirements. We found that the enrollment reporting for the change in status of the 12 withdrawal students were completed within the appropriate timeframe and the withdrawal date per the NSLDS enrollment detail matched the withdrawal date per the student?s academic file. Of the 13 graduates tested, 11 of the students had completed their required courses as of their respective graduation dates and their status change dates were properly reported to the NSLDS. Of the 13 graduates tested, 2 of the students had not completed their required courses as of their standard graduation date; and although they had subsequently completed their test/work and were marked as graduated in the student?s academic file, the change in their statuses was not reported to the NSLDS within the 60-day timeframe. Audit Finding: The Citadel failed to timely report the students? status change in its reporting submission to the NSLDS. Corrective Actions: The Registrar's Office will submit degree files to the Clearinghouse every 30 days for 3 months after the end of the term to help ensure we are able to update the graduation status of student?s whose degrees are awarded after the graduation date. Members of the Registrar's Office will update the Clearinghouse for individuals by hand those students whose graduation takes place after the 3-month period. Keith Gauvin Registrar (843)953-6964 kgauvin@citadel.edu
View Audit 56259
Cedar View, Inc.
IN
Questioned Costs HUD Housing Programs Reporting
Cedar View, Inc. d/b/a Cedar View Apartments respectfully submits the following Corrective Action Plan for the year ended June 30, 2022. Name and address of the independent public accounting firm who conducted the related audit: Comer, Nowling And Associates, P.C. 10475 Crosspoint Boulevard, Sui...
Cedar View, Inc. d/b/a Cedar View Apartments respectfully submits the following Corrective Action Plan for the year ended June 30, 2022. Name and address of the independent public accounting firm who conducted the related audit: Comer, Nowling And Associates, P.C. 10475 Crosspoint Boulevard, Suite 200 Indianapolis, Indiana 46256 Finding 2022-001 Corrective Action Planned ? Required additional deposit of $1,000 will be deposited into the replacement reserve account. Contact Person(s) Responsible ? Paula Cane, VP of Operations Anticipated Completion Date ? September 2022 Auditee Disagreements ? N/A Finding 2022-002 Corrective Action Planned ? No action needed. Required deposit of $8,317 was deposited into the residual receipts account on November 18, 2021. Contact Person(s) Responsible ? Paula Cane, VP of Operations Anticipated Completion Date ? November 18, 2021 Auditee Disagreements ? N/A This corrective action plan was prepared by HayesGibson Property Services, Inc., the management company, on behalf of Cedar View, Inc. d/b/a Cedar View Apartments _______________________________ Robert Jones, Controller HayesGibson Property Services, Inc. 2565 South Breaking A Way, Suite 200 Bloomington, IN 46703 (812) 876-5478
View Audit 56258 Questioned Costs: $1
Finding 60412 (2022-001)
Significant Deficiency 2022
Bunker Hill Community College
MA
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
Finding number: 2022-001 Federal agency: U.S. Department of Education Program: Student Financial Assistance Cluster AL #?s: 84.063, 84.268 Award year: 2022 Corrective Action Plan: Management concurs with audit finding 2022-001 and are planning the follow: 1. Four of the student statuses ...
Finding number: 2022-001 Federal agency: U.S. Department of Education Program: Student Financial Assistance Cluster AL #?s: 84.063, 84.268 Award year: 2022 Corrective Action Plan: Management concurs with audit finding 2022-001 and are planning the follow: 1. Four of the student statuses were linked to students with no earned credit in the Fall 2022 or Spring 2023 semester. Bunker Hill is re-evaluating the walk-away reporting process. In addition, the College will specifically monitor students in NSLDS who are viewed as a walk-away. 2. The one graduated student not reported was due to the student having a second active program. Students with double majors will now be reviewed separately during reporting. This will ensure students graduating from just one of their two majors are reported correctly. Timeline for Implementation of Corrective Action Plan: Effective immediately Contact Person Susan Martin, Registrar, Academic Records Jake Deehan, Business Analyst Melissa Holster, Executive Director of Student Financial Services
View Audit 55691
Finding 60408 (2022-001)
Material Weakness 2022
City of Marion
IN
Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303 § 200.328
FINDING 2022-001 Material Weakness - Reporting Contact Person Responsible for Corrective Action: Julie Flores Contact Phone Number: 765-382-3779 Views of Responsible Official: Agree with finding Description of Corrective Action Plan: The Controller?s Office will send the monthly appropriation report...
FINDING 2022-001 Material Weakness - Reporting Contact Person Responsible for Corrective Action: Julie Flores Contact Phone Number: 765-382-3779 Views of Responsible Official: Agree with finding Description of Corrective Action Plan: The Controller?s Office will send the monthly appropriation reports for transportation to the Administrative Assistant (AA) and to the Transportation Manager to review and reconcile. After the monthly report has been reconciled by the transportation Administrative Assistant, it will be initial and dated by the AA, the work will be forwarded to the grant administrator, transportation manager and controller?s office. The Controller?s Office will review to ensure accurate information was forwarded to the grant administrator. These changes will be reflected in the City of Marion?s Internal Control Policy. Anticipation Completion Date: 09/01/23
View Audit 50527
Finding 60392 (2022-001)
Material Weakness 2022
County of Orange, California
CA
Reporting Subrecipient Monitoring Material Weakness
Program: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Financial Assistance Listing Number: 21.027 Federal Grantor: U.S. Department of Treasury Award No. and Year: 2021 Compliance Requirements: Reporting Type of Finding: Material Weakness in Internal Control over Compliance an...
Program: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Financial Assistance Listing Number: 21.027 Federal Grantor: U.S. Department of Treasury Award No. and Year: 2021 Compliance Requirements: Reporting Type of Finding: Material Weakness in Internal Control over Compliance and Material Noncompliance Criteria: The OMB Approved Award No. 1505-0271 requires that reports submitted to the federal awarding agency include all activity of the reporting period, and are supported by applicable accounting or performance records. The County of Orange (the County) must submit quarterly Project and Expenditure Reports that contain costs incurred during the covered period. Critical information includes: ? Obligations and Expenditures o Current period obligation o Cumulative obligation o Current period expenditure o Cumulative expenditure ? Subawards ? Detailed information on any loans issued; contracts and grants awarded; transfers made to other government entities; and direct payments made by the recipient that are greater than $50,000. For amounts less than $50,000, the recipient must report in the aggregate for these same categories of loans issued; contracts and grants awarded; transfers made to other government entities and direct payments made by the recipient. Condition: Expenditure information was materially different from expenditures reported on the SEFA. This was due to the County identifying additional expenditures after year-end, related to the June 30, 2022 fiscal year. Cause: The County prepared the Project and Expenditure Reports as of a point in time, but internal controls did not allow for consistent reporting or expenditure recognition, to avoid material variances. Effect: Expenditure information in the Project and Expenditure Reports for December 2021, March 2022, and June 2022 reflected modified cash basis expenditures at a point in time, but contained material differences from the amounts included in the SEFA. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: A non-statistical sample of three (3) out of four (4) Project and Expenditure Reports submitted during the year were selected for reporting testing. The cumulative impact is as follows: ? Cumulative expenditure o Reported - $89,613,061 o Per audit/supporting records - $296,907,350, a difference of $207,294,289 Repeat Findings from Prior Years: No. Recommendation: We recommend the County enhance internal controls to ensure Project and Expenditure Reports are prepared in accordance with governing requirements, and updated timely if revisions are made by the County, to avoid material variances to the underlying expenditures reported on the SEFA. Management Response and Corrective Action: Auditor Controller: 1. Person Responsible: Bertalicia Tapia, Financial Reporting & Mandated Costs (FRMC) Manager 2. Corrective Action Plan: While the County reconciles the Project and Expenditure Reports filed with the US Treasury to the County?s accounting records, a temporary difference between the reported amounts on the SEFA and US Treasury reports was caused by a one-time permitted adjustment to reallocate expenditures for government services subsequent to filing the US Treasury reports. While currently in compliance with US Treasury reporting guidelines, the County will reflect the permitted adjustment on its subsequent quarterly Project and Expenditure Report due to the US Treasury on April 30, 2023. 3. Anticipated Implementation date: April 30, 2023
View Audit 56545
Finding 60391 (2022-012)
Significant Deficiency 2022
County of Orange, California
CA
Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.01 § 200.303
Program: COVID-19 Emergency Rental Assistance Program Federal Financial Assistance Listing Number: 21.023 Federal Grantor: U.S. Department of Treasury Award No. and Year: 2021 Compliance Requirements: Reporting Type of Finding: Significant Deficiency in Internal Control and Instance of Noncomplianc...
Program: COVID-19 Emergency Rental Assistance Program Federal Financial Assistance Listing Number: 21.023 Federal Grantor: U.S. Department of Treasury Award No. and Year: 2021 Compliance Requirements: Reporting Type of Finding: Significant Deficiency in Internal Control and Instance of Noncompliance Criteria: 2 CFR Section 200.303(a), Internal Controls, states that the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. 2 CFR Section 200.01 of the Uniform Guidance states that the County may report charges on a cash or accrual basis, as long as the methodology is disclosed and consistently applied. Condition: During our testing of the HCA?s provisions for reporting requirements, we noted the following instance where reports were prepared on the cash basis, but reports indicated that the costs were reported on the accrual basis of accounting: ? Two (2) out of the three (3) reports for the HCA. Corrective action of prior year finding was implemented mid-year. Cause: The HCA department reported amounts on cash basis, but the form identified the basis for the report as ?accrual?. The HCA department review process and certification of the report did not identify the discrepancy. Effect: The County?s control was not consistently followed, which applies the basis of accounting on a consistent basis. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: The entire population of three (3) reports were selected for report testing. Repeat Finding from Prior Years: Yes, Finding 2021-005. Recommendation: We recommend the HCA adhere to their policies and apply the same basis of accounting on a consistent basis for the program. Management Response and Corrective Action: Health Care Agency: 1. Person Responsible: Cindy Wong, HCA Accounting Services Division Manager 2. Corrective action plan: Once identified during prior year?s Single Audit, HCA Accounting has ensured the appropriate basis of accounting is reported correctly and applied consistently for the ERAP program. 3. Anticipated Implementation date: Fully Implemented
View Audit 56545
Finding 60351 (2022-008)
Significant Deficiency 2022
County of Orange, California
CA
Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.303
Program: Foster Care Federal Financial Assistance Listing Number: 93.658 Federal Grantor: U.S. Department of Health and Human Services Passed-through: California Department of Social Services Award No. and Year: 2022 Compliance Requirements: Reporting Type of Finding: Significant Deficiency in Inte...
Program: Foster Care Federal Financial Assistance Listing Number: 93.658 Federal Grantor: U.S. Department of Health and Human Services Passed-through: California Department of Social Services Award No. and Year: 2022 Compliance Requirements: Reporting Type of Finding: Significant Deficiency in Internal Control Criteria: 2 CFR Section 200.303(a), Internal Controls, states that the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: During our testing of the Social Services Agency?s (SSA) provisions for reporting requirements, we noted the following instance where reports were prepared, reviewed, and approved by the same individual: ? Two (2) of four (4) reports for the SSA Cause: The SSA department did not have a segregation of duties over the preparation and review and approval of performance reports. Effect: The County?s control was not consistently followed, which requires reports to be reviewed and approved by a separate individual. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: A non-statistical of four (4) out of twelve (12) reports were selected for reporting testing from SSA. The condition above was identified during our testwork of the SSA?s internal controls over reporting. Repeat Finding from Prior Years: No. Recommendation: We recommend the SSA adhere to their policies and ensure segregation of duties over the preparation and review and approval of performance reports. Management Response and Corrective Action: Social Services Agency: 1. Person Responsible: Silvia Fuller, Administrative Manager II, Research 2. Corrective action plan: SSA has normally adhered to policy of segregation of duties over the preparation and review and approval of performance reports. However, during 2021 the assignment of the CA 237 FC report fell to one individual due to staff vacancies caused by the COVID Pandemic. Effective August 2022, the report has been assigned to the Research Unit which is following and adhering to the policy of segregation of duties. 3. Anticipated Implementation date: Fully implemented as of August 2022
View Audit 56545
Finding 60346 (2022-007)
Significant Deficiency 2022
County of Orange, California
CA
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.334
Program: Immunization Cooperative Agreements Federal Financial Assistance Listing Number: 93.268 Federal Grantor: U.S. Department of Health and Human Services Passed-Through: California Department of Public Health Award No. and Year: 17-10336 A02 and 2021 Compliance Requirements: Reporting Type of ...
Program: Immunization Cooperative Agreements Federal Financial Assistance Listing Number: 93.268 Federal Grantor: U.S. Department of Health and Human Services Passed-Through: California Department of Public Health Award No. and Year: 17-10336 A02 and 2021 Compliance Requirements: Reporting Type of Finding: Significant Deficiency in Internal Control and Instance of Noncompliance Criteria: 2 CFR Section 200.303(a), Internal Controls, states that the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. 2 CFR Section 200.334, Retention requirements for records, states that financial records, supporting documents, statistical records, and all other non-Federal entity records pertinent to a federal award must be retained for a period of three years from the date of submission of the final expenditure report, or, for Federal awards that are renewed quarterly or annually, from the date of submission of the quarterly or annual financial report, respectively, as reported to the Federal awarding agency or pass-through entity in the case of a subrecipient. Condition: During our testing of the HCA?s provisions for reporting requirements, we noted the following instances for two (2) out of two (2) reports: ? The performance reports were not reviewed or approved prior to submission to the State. ? The department did not retain any supporting documents for the performance reports. Cause: The HCA department personnel prepared program required performance reports and submitted to the State without retaining evidence that the reports were reviewed and approved by a separate individual prior to submission. The HCA department did not retain any supporting documents for the performance reports submitted. Effect: The County?s control was not consistently followed, which requires reports to be reviewed and approved by a separate individual prior to submission to the State. Additionally, the HCA department did not adhere to their policies and procedures in place requiring record retention of supporting documentation. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: The entire population of two (2) performance reports were selected for report testing for the Immunization Cooperative Agreements program. Repeat Finding from Prior Years: No. Recommendation: We recommend the HCA adhere to their policies and ensure the review and approval of reports are clearly documented prior to the report?s submission and adhere to their policies of record retention of supporting documents for the performance reports submitted to the State. Management Response and Corrective Action: Health Care Agency: 1. Person Responsible: Joshua Jacobs, HCA Public Health Services - Communicable Disease Control Division Director 2. Corrective action plan: HCA Public Health Services Communicable Disease Control Division will ensure retention of proper documentation supporting the performance reports and substantiating the review/approval prior to report submission to the State for the Immunization Cooperative Agreement. 3. Anticipated Implementation date: March 27, 2023
View Audit 56545
Finding 60339 (2022-003)
Significant Deficiency 2022
City of Fort Walton Beach, Florida
FL
Cash Management Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
Management concurs and will revisit policies and procedures relating to grant administration to ensure that supervisory review procedures are performed.
Management concurs and will revisit policies and procedures relating to grant administration to ensure that supervisory review procedures are performed.
View Audit 56332
Finding 60333 (2022-001)
Significant Deficiency 2022
Saint Francis University
PA
Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring
Finding 2022-001: Return of Title IV Funds Federal Program: Student Financial Assistance Cluster, Federal Direct Student Loan Program, Federal Pell Grant Program Federal Agency: U.S. Department of Education Pass-Through Entity: Not Applicable Assistance Listing Number: 84.268, 84.063 Federal Award ...
Finding 2022-001: Return of Title IV Funds Federal Program: Student Financial Assistance Cluster, Federal Direct Student Loan Program, Federal Pell Grant Program Federal Agency: U.S. Department of Education Pass-Through Entity: Not Applicable Assistance Listing Number: 84.268, 84.063 Federal Award Year: June 30, 2022 Corrective Action Taken The University?s Interim Financial Aid Director, Stephanie Schrift, has required all Student Financial Services staff to attend virtual trainings on the return of Title IV funds process in April 2023. In addition, Stephanie Schrift (Interim Director) will process all R2T4s via COD's calculator and Elizabeth Susick (Assistant Director) will verify and sign off on the calculations once complete. This will provide a two-step validation procedure for all R2T4 returns.
View Audit 54570
Finding 60273 (2022-007)
Material Weakness 2022
City of Detroit, Michigan
MI
Subrecipient Monitoring Eligibility Material Weakness § 200.303
Finding Number: 2022-007 Federal Program, Assistance Listing Number and Name: ALN 14.241, Department of Housing and Urban Development, Housing Opportunities for Persons With Aids (HOPWA) and COVID-19 HOPWA Condition: Original Finding Description: In conjunction with eligibility testing, instances of...
Finding Number: 2022-007 Federal Program, Assistance Listing Number and Name: ALN 14.241, Department of Housing and Urban Development, Housing Opportunities for Persons With Aids (HOPWA) and COVID-19 HOPWA Condition: Original Finding Description: In conjunction with eligibility testing, instances of noncompliance specific to the rental assistance calculation were identified. Contact Person Responsible for Corrective Action: Denise Fair and Angelique Tomsic Anticipated completion date: July 2023 Planned Corrective Action: In FY23, the City implemented a review of 100% of clients who received subsidy services. The intensive review is being performed to help ensure all required documents are saved and accurate. A corrective action plan will be documented and further reviews put in place to help ensure compliance and consistency for all rental calculations. The city will also continue to work with its contractor on process improvements. In addition, as part of the AFCAP process, the City will work with the department to perform internal reviews to help ensure processes are being followed
View Audit 49776
Finding 60260 (2022-006)
Material Weakness 2022
City of Detroit, Michigan
MI
Eligibility Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303
Finding Number: 2022-006 Federal Program, Assistance Listing Number and Name: ALN 10.557, Department of Agriculture, Special Supplemental Nutrition Program for Women, Infants and Children (WIC) Condition: Original Finding Description: The City of Detroit did not have adequate controls in place to ex...
Finding Number: 2022-006 Federal Program, Assistance Listing Number and Name: ALN 10.557, Department of Agriculture, Special Supplemental Nutrition Program for Women, Infants and Children (WIC) Condition: Original Finding Description: The City of Detroit did not have adequate controls in place to exercise its oversight responsibility of eligibility determinations that were performed by a contractor for the program. Contact Person Responsible for Corrective Action: Denise Fair Anticipated completion date: July 2023 Planned Corrective Action: The City will implement controls to ensure that Health Department provides oversight of the contractor and the participant eligibility process. The Health Department has hired a WIC Program Director who will monitor participant eligibility compliance and ensure that eligibility policies and procedures are maintained and followed. Through the AFCAP project process, the City will also review the contract in detail to help ensure full compliance
View Audit 49776
Finding 60099 (2022-003)
Material Weakness 2022
Dekalb County
IN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303
FINDING 2022-003 Contact Person Responsible for Corrective Action: Susan Sleeper Contact Phone Number: 260-925-2362 Views of Responsible Official: I concur with the finding. Description of Corrective Action Plan: New Internal Controls will be implemented, with review of the COIVD-19 annual report pr...
FINDING 2022-003 Contact Person Responsible for Corrective Action: Susan Sleeper Contact Phone Number: 260-925-2362 Views of Responsible Official: I concur with the finding. Description of Corrective Action Plan: New Internal Controls will be implemented, with review of the COIVD-19 annual report prior to submission with email correspondence kept as documentation. Anticipated Completion Date: 06/30/2023
View Audit 54438
California-Nevada Electrical Joint Apprenticeship & Training Trust Fd.
CA
Procurement, Suspension & Debarment Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking
Finding 2022-001 - Procurement Policy Management?s or Department?s Response: Management was unaware of the Uniform Guidance written policy requirements and agrees with the finding. View of Responsible Officials and Corrective Action: We are currently working on separate written policies specific...
Finding 2022-001 - Procurement Policy Management?s or Department?s Response: Management was unaware of the Uniform Guidance written policy requirements and agrees with the finding. View of Responsible Officials and Corrective Action: We are currently working on separate written policies specifically for federal awards to be in compliance with the Uniform Guidance. Our next quarterly Board of Trustees meeting is tentatively scheduled for September 6, 2023 at which time we plan on presenting and having the Board approve the policies to be implemented. Contact Information of Responsible Official: Christina Morris, Controller/Office Manager, and James Skinner, Executive Director. Implementation Date: September 7, 2023.
View Audit 55598
County of Siskiyou
CA
Subrecipient Monitoring Matching / Level of Effort / Earmarking Program Income
2022-001 Community Development Block Grants/State?s Program and Non-Entitlement in Hawaii We recommend that the County develop a program to monitor compliance with the loan provisions in accordance with the County Loan Servicing Policies and Procedures. Management?s Response: The County concurs wi...
2022-001 Community Development Block Grants/State?s Program and Non-Entitlement in Hawaii We recommend that the County develop a program to monitor compliance with the loan provisions in accordance with the County Loan Servicing Policies and Procedures. Management?s Response: The County concurs with the recommendation. Responsible Individual: Diane Olson, Auditor-Controller Corrective Action Plan: We will implement a process to review loan documents. Anticipated Completion Date: June 30, 2023
View Audit 56168
Finding 60076 (2022-001)
Significant Deficiency 2022
University of the Cumberlands, Inc.
KY
Student Financial Aid Reporting Significant Deficiency
Corrective Action Plan Year Ended June 30, 2022 Findings from the 2021-2022 Audit The Auditor's Report on Compliance for Each Major Program and on Internal Control over Compliance required by the Uniform Guidance noted one finding from the 2021-2022 audit: Finding 2022-001. 2022-001 Significant Defi...
Corrective Action Plan Year Ended June 30, 2022 Findings from the 2021-2022 Audit The Auditor's Report on Compliance for Each Major Program and on Internal Control over Compliance required by the Uniform Guidance noted one finding from the 2021-2022 audit: Finding 2022-001. 2022-001 Significant Deficiency: National Student Loan Data System (NSLDS) Report (U.S. Department of Education, William D. Ford Direct Loan Program, CFDA #84.268 and Federal Pell Grant Program, CFDA #84.063). The University reported the incorrect date to NSLDS for the withdrawal date. Name of Contact Person Management agrees with finding 2022-001. We acknowledge that the internal control over the details, procedures, communication, and language used in processing unofficial withdrawals needs to be strengthened to reduce the risk of errors. Kimberly Noe of Financial Aid, and Kathryn McCune, Registrar, are the responsible parties for the corrective action. Corrective Action Plan The prior corrective action plan was implemented and shown to be beneficial in reducing the number of errors in the enrollment reporting process. The plan proved to be effective in addressing the previous clerical errors surrounding official withdrawal dates. However, the University acknowledges the need to strengthen our procedures regarding unofficial withdrawal date reporting at the conclusion of each semester. The Registrar's Office and Financial Aid Office have determined the need for a supplemental enrollment reporting file after the end of each semester to automate the reporting of unofficial withdrawals. This additional file will lessen the number of manual corrections to withdrawal dates in NSLDS, thus increasing the level of accuracy in reporting. The date the supplemental enrollment reporting file should be processed after the conclusion of each term is by the 15th of the following month. The Financial Aid and Registrar's offices have identified additional reporting resources that will assist in the timely secondary review of the NSLDS data entered each semester to ensure compliance. The University of the Cumberlands will document the monthly secondary review of withdrawals and maintain our reconciliation records. The reconciliation process will be completed within 30 days of NSLDS certifying the submitted enrollment file. Anticipated Completion Date All records with errors noted during the 2021-2022 audit findings were corrected by October 13, 2022. The current Corrective Action Plan is anticipated to be fully implemented by January 31, 2023.
View Audit 55895
Finding 60070 (2022-003)
Material Weakness 2022
Community School Corporation of Eastern Hancock County
IN
School Nutrition Programs Internal Control / Segregation of Duties Cash Management § 200.303
Finding 2022-003 ? Child Nutrition Cluster - Reporting Contact Person Responsible for Corrective Action: Tracy Wilson Contact Phone Number: 317-936-5444 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: All claims submitted for federal reimburseme...
Finding 2022-003 ? Child Nutrition Cluster - Reporting Contact Person Responsible for Corrective Action: Tracy Wilson Contact Phone Number: 317-936-5444 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: All claims submitted for federal reimbursement will be reviewed prior to submission. Control will be put in place to verify entries to sales reports through CNC website and initialed by two parties to confirm accuracy over the process. Anticipated Completion Date: Effective Immediately
View Audit 55216
Toccoa Falls College, Inc.
GA
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
Finding Number: 2022-1 Enrollment Reporting to NSLDS Planned Corrective Action: An existing report has been tweaked to include all potential SSN issues, and the Registrar?s Office will be retrained on how to use this report. Eac...
Finding Number: 2022-1 Enrollment Reporting to NSLDS Planned Corrective Action: An existing report has been tweaked to include all potential SSN issues, and the Registrar?s Office will be retrained on how to use this report. Each time an enrollment report is submitted, this report will be reviewed to verify that no issues exist. Person Responsible for Corrective Action Plan: Kelly Vickers (Registrar) Anticipated Date of Completion: October 1, 2022
View Audit 55892
Cobb County Government
GA
Questioned Costs Subrecipient Monitoring Period of Performance § 200.77
Views of Responsible Officials and Planned Corrective Actions: The County agrees with the recommendation and has discussed additional review procedures with the subrecipients. In addition, the County created a Grants Division with increased staffing that can help provide monitoring throughout the y...
Views of Responsible Officials and Planned Corrective Actions: The County agrees with the recommendation and has discussed additional review procedures with the subrecipients. In addition, the County created a Grants Division with increased staffing that can help provide monitoring throughout the year.
View Audit 55856 Questioned Costs: $1
Finding 59966 (2022-002)
Material Weakness 2022
Horizon Science Academy Lorain
OH
Matching / Level of Effort / Earmarking Subrecipient Monitoring
Finding Number: 2022-002 Planned Corrective Action: See Below Anticipated Completion Date: 03/17/2023 Responsible Contact Person: Ramazan Celep, Treasurer The District is aware of the requirement in Federal program legislation to ensure inclusion of the prevailing wage rate prov...
Finding Number: 2022-002 Planned Corrective Action: See Below Anticipated Completion Date: 03/17/2023 Responsible Contact Person: Ramazan Celep, Treasurer The District is aware of the requirement in Federal program legislation to ensure inclusion of the prevailing wage rate provision in Agreements, as well as to obtain certified payroll reports to verify prevailing wages were paid. In the future, the District will work more closely with the contractor to ensure proper language is included in the bid documents and the contracts to ensure the District is in compliance with applicable federal regulations.
View Audit 50426
Finding 59939 (2022-002)
Material Weakness 2022
Medina City School District
OH
Matching / Level of Effort / Earmarking Subrecipient Monitoring
The Business Manager has been in the position for under a year. As such, he inherited the issue of non-compliance. He has been made fully aware of the issue and will be placing this item into all contracts paid using federal funds.
The Business Manager has been in the position for under a year. As such, he inherited the issue of non-compliance. He has been made fully aware of the issue and will be placing this item into all contracts paid using federal funds.
View Audit 50489
Job Training & Employment Corporation
MA
Matching / Level of Effort / Earmarking
2022-001 20% Program Expenditures for Youth Work Experience Responsible Official Judith Bricklin, Chief Financial Officer Plan Detail JTEC is aware of the requirement and did all it could to be compliant. The lack of enrollment is something that was out of JTEC?s control. JTEC runs one of the many...
2022-001 20% Program Expenditures for Youth Work Experience Responsible Official Judith Bricklin, Chief Financial Officer Plan Detail JTEC is aware of the requirement and did all it could to be compliant. The lack of enrollment is something that was out of JTEC?s control. JTEC runs one of the many MassHire Career Centers in the state that struggled meeting this Federal requirement. In addition, JTEC communicated the issue to MDCS. With COVID-19 restrictions being lifted, JTEC is resuming monthly visits to area schools to present services and programs to guidance department and student support staff and is hosting an annual networking event in conjunction with the Cape and Islands School Counselor Association. JTEC will also host a networking event and presentation for leaders of social services agencies serving the local youth population, with on-site follow-up visits to these agencies. JTEC?s Youth Counselor is arranging quarterly presentations to Juvenile Court and Probation Officers and is working with DTA Young Parent Program staff to encourage referrals to JTEC?s Youth programs. JTEC will be hosting a youth networking ?Bowling Night? for prospective Out of School Youth participants and will be coordinating with school counselors to get invites distributed to former students as well as friends and family of current youth program participants. In addition, JTEC is producing videos to be featured on popular social media platforms, promoting Youth services offered. Increasing awareness of the Out of School Youth services available to the community via events and social media and building strong referral networks amongst schools and social service agencies is JTEC?s strategy to increase Out of School youth enrollments and youth work experience participation.
View Audit 55744
Finding 59911 (2022-001)
Significant Deficiency 2022
University of St. Francis
IL
Special Tests & Provisions Student Financial Aid Significant Deficiency
2022-001: Errors Relating to Return of Title IV Financial Aid - Student Financial Aid Cluster Assistance Listing Number 84.007, 84.033, 84.038, 84.063, 84.268, 84.379 Grant Period - Year Ended May 31, 2022 ...
2022-001: Errors Relating to Return of Title IV Financial Aid - Student Financial Aid Cluster Assistance Listing Number 84.007, 84.033, 84.038, 84.063, 84.268, 84.379 Grant Period - Year Ended May 31, 2022 Condition Found: During our return of Title IV Fund testing we noted that the College did not calculate or return Title IV for students who ceased attendance correctly for three students out of ten. The College used the incorrect number of days for the total days in the period of enrollment when calculating the return of Title IV. We consider this to be a significant deficiency relating to the Special Tests and Provisions Compliance Requirement. Corrective Action Plan: It was discovered during the audit that the term break dates for Spring 2021 had been entered incorrectly, this caused certain R2T4's performed to be incorrect. All the affected records were corrected and rather than increasing the students' loans, USF funds were used to fill the void created by the incorrect calculations. This mistake was completely human error and great care will be taken to ensure the break dates are correct in the beginning of performed R2T4 calculations for the beginning of Fall 2022 and beyond. Responsible Perform for Corrective Action Plan: Bruce Foote, Director of Financial Aid, University of St. Francis, Joliet, IL 60435 Implementation Data of Corrective Action Plan: The Corrective Action Plan has been implemented immediately.
View Audit 55269
Finding 59904 (2022-001)
Material Weakness 2022
Rural Health Resources of Jackson County, Inc.
KS
Reporting Matching / Level of Effort / Earmarking
In determining whether the Hospital submitted to the United States Department of Agriculture (USDA) the RD 442-2, Statement of Budget, Income, and Equity, as well as the RD 442-3, Balance Sheet reports, as required under the Hospital?s Community Facilities loan with the USDA, it was noted that these...
In determining whether the Hospital submitted to the United States Department of Agriculture (USDA) the RD 442-2, Statement of Budget, Income, and Equity, as well as the RD 442-3, Balance Sheet reports, as required under the Hospital?s Community Facilities loan with the USDA, it was noted that these submissions did not occur during fiscal year 2022. Personnel Responsible for Corrective Action: Bart Kenton, Chief Financial Officer Anticipated Completion Date: Change is in process and full adoption is anticipated by July 20, 2022 Corrective Action Plan: The Hospital discussed the ongoing reporting requirements with their USDA representative and have begun compiling the information requested starting with Quarter 1 of Fiscal Year 2023.
View Audit 55266
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