Corrective Action Plans

Finding 57925 (2022-003)

Material Weakness 2022

IN

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.208 § 200.303 § 200.400 § 200.403

FINDING 2022-0003 Contact Person Responsible for Corrective Action: Chris Richie Contact Phone Number: 219-987-4711 ext. 1113 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: 1) At the beginning of each school year, Cooperative School Services (CSS) w...

FINDING 2022-0003 Contact Person Responsible for Corrective Action: Chris Richie Contact Phone Number: 219-987-4711 ext. 1113 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: 1) At the beginning of each school year, Cooperative School Services (CSS) will issue step by step instructions regarding documentation of services to any school personnel providing services for non-public school students with Service Plans for Special Education. The instructions will include but not be limited to a list of current nonpublic school students on his/her caseload, Time and Effort (T&E) logs with examples, etc. The building principal will be asked to review and co-sign the completed T&E logs. (If there are additional students identified over the course of the school year, CSS will provide the appropriate information to any new service providers.) 2) During each school year, CSS will obtain the hourly rate (salary, benefits and other appropriate expenditures) for school personnel providing Special Education or Related Services to non-public school students from the school corporation Treasurer. 3) On monthly basis, the signed T&E logs will be submitted to the CSS office. The amount of federal Proportionate Share funds that can be claimed for each participating school corporation will be calculated by CSS and the school corporation Treasurer. 4) The school corporation will submit a claim to CSS for reimbursement for the funds expended to provide services for non-public school students at least twice per school year. CSS will submit the claim to the Fiscal Agent school corporation for reimbursement. The reimbursement claim will be paid through the Fiscal Agent school corporation?s school board procedures from the IDEA Proportionate Share funds. Anticipated Completion Date: March 31, 2023

View Audit 55733

Finding 57923 (2022-001)

Significant Deficiency 2022

Northwest Georgia Housing Authority

GA

HUD Housing Programs Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.303

2022-1 Condition: Loss of Internal Controls over Credit Card: Steps to resolve: We will review the internal control procedures over credit cards and will implement more standardization in monthly credit card reconciliations. Management will implement procedures to clear this finding in FY 2023. ...

2022-1 Condition: Loss of Internal Controls over Credit Card: Steps to resolve: We will review the internal control procedures over credit cards and will implement more standardization in monthly credit card reconciliations. Management will implement procedures to clear this finding in FY 2023. Timeframe: By FYE December 31, 2023 Individual responsible for correction: Sandra Hudson, Executive Director

View Audit 55831

Finding 57902 (2022-004)

Material Weakness 2022

Jefferson County

IN

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

FINDING 2022-004 Contact Person Responsible for Corrective Action: Auditor Contact Phone Number:812-265-8936 Views of Responsible Official: We Concur The Auditor will retain documentation and present to the Commissioners before submitting annual financial reports. Jefferson County will now also prep...

FINDING 2022-004 Contact Person Responsible for Corrective Action: Auditor Contact Phone Number:812-265-8936 Views of Responsible Official: We Concur The Auditor will retain documentation and present to the Commissioners before submitting annual financial reports. Jefferson County will now also prepare a checklist for every preparation of all future ARPA reports due. Anticipated Completion Date: May 2024

View Audit 55047

Finding 57899 (2022-001)

Significant Deficiency 2022

Saint Mary's University of Minnesota

MN

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

Corrective Action: The two students whose information was not reported within 60 days was due to an internal failure to report the status change by the Financial Aid and Registrar's Office. The one student whose effective date varied between program and campus level stems from system limitations, as...

Corrective Action: The two students whose information was not reported within 60 days was due to an internal failure to report the status change by the Financial Aid and Registrar's Office. The one student whose effective date varied between program and campus level stems from system limitations, as the process to report this status change on the program level but not the enrollment level, as required by NSLDS, is a manual process. The University continues to refine the manual process required for reporting this type of status change. For the four students who never had their graduation status reported to the NSLDS, Management noted one actual failure to report and three instances where the status change was reported to the Clearinghouse, but not reflected on NSLDS. The University is working with the Clearinghouse to understand what went wrong and how to prevent it in the future. The University is in the middle of implementation of a new student information system which is expected to improve this and other processes. Implementation is anticipated to be complete by July 2023.

View Audit 54321

Finding 57887 (2022-001)

Material Weakness 2022

Northshore University Healthsystem

IL

Cash Management Eligibility Period of Performance

Corrective Action Plan Finding 2022-001 Assistance Listing #93.461 Internal Control over Compliance? Activities Allowed or Unallowed and Eligibility, Due to the evolving nature of the COVID-19 pandemic, and the rapid pace in which programs were implemented, documentation of controls related to the r...

Corrective Action Plan Finding 2022-001 Assistance Listing #93.461 Internal Control over Compliance? Activities Allowed or Unallowed and Eligibility, Due to the evolving nature of the COVID-19 pandemic, and the rapid pace in which programs were implemented, documentation of controls related to the reporting of COVID-19 uninsured patients was not maintained. However, controls were in place and proper submission of claims was accurate. As part of the prior year audit finding, NorthShore implemented a process as of January 2022 to document internal controls related to the quality review of claims to ensure patients meet the eligibility requirements. HRSA reviewed the documentation and determined that the finding had been satisfactorily resolved. Although the program has now ended, NorthShore will ensure the internal controls are documented should the HRSA program be reinstated. Responsible Official: John Skeans, Senior Vice President, Patient Financial Services.

View Audit 54355

Finding 53053 (2022-101)

Significant Deficiency 2022

State of Wisconsin

WI

Eligibility Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

CAP for Finding: 2022-101 Auditor Recommendation: Establish and implement written procedures for making updates to the benefit calculation parameters in the Home Energy (HE) Plus application. Planned Corrective Action: The Wisconsin Department of Administration (Department or DOA) will establish and...

CAP for Finding: 2022-101 Auditor Recommendation: Establish and implement written procedures for making updates to the benefit calculation parameters in the Home Energy (HE) Plus application. Planned Corrective Action: The Wisconsin Department of Administration (Department or DOA) will establish and implement written procedures for entering and updating the benefit calculation parameters related to the Wisconsin Home Energy Assistance Program (WHEAP) in the HE Plus (HE+) System. The Department?s procedures will reflect that it incorporated a module for determining the LIHEAP heating maximum benefit in the HE+ System and eliminated the use of an external Microsoft Access database for that purpose subsequent to the period under audit (i.e., in state fiscal year [SFY] 2022-23). Anticipated Completion Date: May 1, 2023 Auditor Recommendation: Reassess its existing procedures for performing a review of the benefit calculation parameters entered into the Home Energy (HE) Plus application, make adjustments to its existing procedures as necessary, and document the performance of each review. Planned Corrective Action: The Department necessarily reassessed its procedures for reviewing the entry of benefit calculation parameters into the HE+ System when it incorporated a module for determining the LIHEAP heating maximum benefit in the HE+ System and eliminated the use of an external Microsoft Access database for that purpose subsequent to the period under audit (i.e., in state fiscal year [SFY] 2022-23). The development and implementation of the new system functionality, which was used for the determining the federal fiscal year (FFY) 2023 WHEAP program benefits, improved program integrity through the elimination of manual data entry of end result benefit factors and proxy values. Program integrity will be further strengthened through the creation of a form to document the review of the benefit calculation parameters entered into HE+. The form will be created by May 1, 2023, and implemented with the FFY24 benefit formula calculation scheduled to be completed in July 2023. Anticipated Completion Date: May 1, 2023 Auditor Recommendation: Complete its review of the 605 households that were underpaid heating benefits due to the error and issue supplemental heating benefit payments. Planned Corrective Action: DOA completed its review of the households that were underpaid heating benefits and will issue the supplemental heating benefit payments as soon as practical. Anticipated Completion Date: June 30, 2023 Person responsible for corrective action: Susan Brown, Administrator Division of Energy, Housing and Community Resources susan.brown@wisconsin.gov

View Audit 44861

Finding 52676 (2022-001)

Significant Deficiency 2022

Long Island Fqhc, Inc.

NY

Special Tests & Provisions Subrecipient Monitoring Eligibility

LIFQHC has implemented procedures to ensure that all patients are charged appropriately based on services, income and where they should be categorized on the LIFQHC sliding fee scale. Management is currently providing training to the registration staff across all sites. The objective of this trainin...

LIFQHC has implemented procedures to ensure that all patients are charged appropriately based on services, income and where they should be categorized on the LIFQHC sliding fee scale. Management is currently providing training to the registration staff across all sites. The objective of this training is to verify patients' information, such as income, in order to ensure that all patients are charged appropriately. All the above findings were happened before the training was provided. Management has also implemented a new process in which the sliding fee scale will be updated on a more timely basis. LIFQHC will update the sliding fee scale in the electronic medical record system as soon as the current year's poverty guidelines are available. Responsible Party: Savitree Pestano, Chief Financial Officer Estimated Time of Completion: December 31, 2022

View Audit 44098

Finding 52601 (2022-101)

Significant Deficiency 2022

Osborn Elementary School District No. 8

AZ

Eligibility Reporting Matching / Level of Effort / Earmarking § 200.61

REFERENCE: 2022-101 CFDA NUMBER: 84.027A ? SPECIAL EDUCATION ? GRANTS TO STATES CFDA NUMBER: 84.027X ? SPECIAL EDUCATION ? GRANTS TO STATES CFDA NUMBER: 84.173A ? SPECIAL EDUCATION ? PRESCHOOL GRANTS U.S. DEPARTMENT OF EDUCATION ? 2022 PASSED THROUGH ARIZONA STATE DEPARTMENT OF EDUCATION GRANT NUMBE...

REFERENCE: 2022-101 CFDA NUMBER: 84.027A ? SPECIAL EDUCATION ? GRANTS TO STATES CFDA NUMBER: 84.027X ? SPECIAL EDUCATION ? GRANTS TO STATES CFDA NUMBER: 84.173A ? SPECIAL EDUCATION ? PRESCHOOL GRANTS U.S. DEPARTMENT OF EDUCATION ? 2022 PASSED THROUGH ARIZONA STATE DEPARTMENT OF EDUCATION GRANT NUMBERS: H027A210007, H027X210007, H173A210003 CLIENT RESPONSE AND CORRECTIVE ACTION PLAN We concur with the condition. 1. Name of the contact person responsible for corrective action: Mariah Kelly-Hatcher, Director of Student Services 2. Corrective action planned: 1) Error 1: For 4 of 40 files tested, the Individualized education program (IEP) was not completed timely. The IEPs were between 2 and 54 days late. ? Internal procedure of prioritizing parent attendance will be adjusted and communicated to reflect documentation being completed timely prior to the expiration date. Completed August 2022. ? Internal procedure of school psychologist oversight of IEP calendaring and regular meetings to ensure deadline adherence implemented. Completed August 2022. ? Verbal corrective discipline warning, to be followed with a written corrective discipline for IEPs not completed timely. Completed October 2021, April 2022, May 2022. 2) Error 2: For 3 of 40 files tested, the primary disability category was not properly reported. A prior or secondary eligibility category was used rather than the current primary eligibility category. ? Internal procedure established for regular checks of eligibility alignment among documents and district reporting. Established August 2022. 3) Error 3: Although the District has established internal control processes and procedures to ensure student files include required documentation, the performance of these control activities was not documented for 1 of 40 provider files tested. ? Internal control processes were reviewed and will be tested with randomized files bimonthly. This process will continue to be completed through December 2022 to ensure fidelity. 3. Anticipated completion date: December 15, 2022.

View Audit 43764

Finding 52526 (2022-003)

Material Weakness 2022

Two Rivers Head Start Agency

IL

Reporting Matching / Level of Effort / Earmarking § 200.512

Two Rivers Head Start Agency respectfully submits the following corrective action plans for the year ended August 31, 2022. Auditor: Audit Period: Dugan & Lopatka, CPA's 4320 Winfield Road Suite 450 Warrenville, IL 60555 For the year ended August 31, 2022 The findings from the schedule o...

Two Rivers Head Start Agency respectfully submits the following corrective action plans for the year ended August 31, 2022. Auditor: Audit Period: Dugan & Lopatka, CPA's 4320 Winfield Road Suite 450 Warrenville, IL 60555 For the year ended August 31, 2022 The findings from the schedule of findings and questioned costs is discussed below. The findings are numbered consistently with the number assigned in the schedule. Findings - Financial Statements 2022-01: Auditor's Recommendation: We recommendthe Agency implement procedures to ensure timely reconciliation of general ledger accounts. Action Taken: The Agency experienced significant employee turnover in the Accounting Department. New staff have been hired. The Fiscal Officer will reconcile the general ledger balances no later than 30 days after the end of the previous month. The Executive Director will review and sign the reconciliations. 2022-02: Auditor's Recommendation: We recommend that the timesheets be reviewed by the accounting department to verify all timesheets have a supervisor approval before processing payroll. If the approval is missing, the accounting department should e-mail the timesheets to the supervisor and ask for a reply verifying that the hours are correct. We also recommend that the Agency implement fully electronic timesheets that provide the ability for the supervisor to approve a timesheets remotely. Action Taken: The Agency experienced significant employee turnover in the centers. All Supervisors will receive an email reminder, with their direct reports listed, to review and approve timesheets prior to payroll being processed. The Accounting Department will review a Timecard Approval Report prior to payroll being processed. Supervisors will be notified of any missing timecards or approvals. Payroll will not be processed until the report shows all timecards have been completed and approved. Finding - Single Audit Statement 2022-03: Auditor's Recommendation: We recommend that when there is a significant vacancy in the accounting department, the Agency finds some temporary help to keep the accounting records accurate and up to date. This will enable the Agency to have adequate and complete accounting records to meet reporting requirements. Action Taken: Due to significant employee turnover in the Accounting Departmentt SF-425 and SF- 429 reports were not submitted in a timely manner or with information matching the general ledger. The new accounting team is in place and is in the process of correcting and resubmitting or submitting the reports. The accounting team will submit accurate SF-425 and SF-429 reports in a timely manner moving forward. If the funding agency has questions regarding this plan, please call me at 630-264-1444, Ext. 234.

View Audit 43752

Finding 52433 (2022-004)

Material Weakness 2022

Columbia Gorge Community College

OR

Student Financial Aid Material Weakness Reporting

Finding 2022-004 Federal Agency Name: Department of Education Program Name: Student Financial Assistance Cluster ALN 84.007, 84.033, 84.063, 84.268 Finding Summary: During our testing, we noted 42 instances out of 182 disbursement transactions tested where the disbursement date per the College?s rec...

Finding 2022-004 Federal Agency Name: Department of Education Program Name: Student Financial Assistance Cluster ALN 84.007, 84.033, 84.063, 84.268 Finding Summary: During our testing, we noted 42 instances out of 182 disbursement transactions tested where the disbursement date per the College?s records and the processing date at COD was outside the mandatory 15-day reporting window. In addition, we noted 52 instances out of 182 disbursement transactions tested where the disbursement date per the student?s record and the disbursement date per COD did not agree. Responsible Individuals: Axel Hernandez, Director of Financial Aid Corrective Action Plan: Continue to identify and resolve Enterprise Management Software (ERP) issues that result in disbursement delays. The College has entered into an agreement with a third-party financial aid provider to service and administer financial aid awards, COD reporting and reconciliation. Contracted services include award packaging, document collection and compliance review, disbursement logs, direct flow of federal funds, account reconciliation and exit process. Ongoing training was conducted with ERP support and third-party disbursement software support to develop reporting and process steps to prevent reporting errors and improve accuracy in reporting in identifying student?s assistance needs. Prevention to include creation of reports for awards pending and detailed disbursement and reconciliations schedules. Anticipated Completion Date: Ongoing

View Audit 52798

Finding 52432 (2022-003)

Material Weakness 2022

Columbia Gorge Community College

OR

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

Finding 2022-003 Federal Agency Name: Department of Education Program Name: Student Financial Assistance Cluster ALN 84.007, 84.033, 84.063, 84.268 Finding Summary: During our testing over the NSLDS reporting requirements, we noted that 27 enrollment status certifications out of 151 enrollment certi...

Finding 2022-003 Federal Agency Name: Department of Education Program Name: Student Financial Assistance Cluster ALN 84.007, 84.033, 84.063, 84.268 Finding Summary: During our testing over the NSLDS reporting requirements, we noted that 27 enrollment status certifications out of 151 enrollment certifications tested were not reported to NSLDS in the required timeframe. In addition, it was noted that 57 enrollment statuses out of 151 enrollment statuses tested did not agree to the enrollment status that was submitted to NSLDS. Responsible Individuals: Mary Martin, Registrar Corrective Action Plan: Enrollment reporting is the responsibility of the Columbia Gorge Community College (CGCC) Registrar. Reporting of enrollment information in a timely manner for the year ended June 30, 2022, was impacted by the implementation of a new Student Information System (SIS) in May 2021. The SIS included significant changes to student record procedures and a new enrollment reporting process. In response to the Enrollment Reporting Finding for the year ended June 30, 2022, the Registrar continues working to mitigate any issues negatively impacting enrollment reporting by: ? working with the Vice President of Student Services and Director of Financial Aid to establish internal checks and balances to ensure reporting is being done in a timely manner; ? working with SIS system support staff and internal IT staff to promptly address technical issues and/or other issues impacting enrollment reporting; ? working with National Student Clearinghouse representative to ensure reporting schedule meets required timeframes; ? consistent review of enrollment files prior to submission to ensure correct student enrollment statuses and program information are being reported; ? prompt resolution of reporting errors; ? identifying and training of additional staff on enrollment reporting. Anticipated Completion Date: Ongoing

View Audit 52798

Finding 52384 (2022-001)

Significant Deficiency 2022

Wentworth Institute of Technology, Inc.

MA

Student Financial Aid Eligibility Reporting

Finding ? Eligibility ? Federal Direct Student Loan Program Assistance Listing Number 84.268 and Federal Pell Grant Program Assistance Listing Number 84.063; June 30, 2022 Award Year; U.S. Department of Education Criteria or Specific Requirement The annual maximum loan amount an undergraduate stud...

Finding ? Eligibility ? Federal Direct Student Loan Program Assistance Listing Number 84.268 and Federal Pell Grant Program Assistance Listing Number 84.063; June 30, 2022 Award Year; U.S. Department of Education Criteria or Specific Requirement The annual maximum loan amount an undergraduate student may receive must be prorated when the borrower is enrolled in a program that is shorter than a full academic year; or enrolled in a program that is one academic year or more in length but is in a remaining period of study that is shorter than a full academic year. (2021 - 2022 Student Financial Aid Bank Book, Volume 3, Chapter 5, Page 3-160, 34 CFR 685.203(a),(b),(c)) The amount of a student's Pell Grant for an academic year is based upon the payment and disbursement schedules published by the Secretary for each award year. (2021 - 2022 Student Financial Aid Handbook, Volume 3, Chapter 3, Page 3-68, 34 CFR 690.62) Condition Of the 40 students selected for eligibility testing, two students within the sample were incorrectly awarded aid based upon their specific circumstances. This was not a statistically valid sample. Views of Responsible Officials and Planned Corrective Actions The University concurs with the finding. The University will implement periodic quality control checks to ensure student aid is being appropriately calculated and awarded based upon relevant student enrollment and financial information. Names of Contact Persons Responsible for Corrective Action: Joan Romano, Registrar and Anne-Marie Caruso, Assistant Vice President/Director of Financial Aid Anticipated Completion Date: October 24, 2022

View Audit 45056

Finding 52383 (2022-002)

Significant Deficiency 2022

Wentworth Institute of Technology, Inc.

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, three 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 University concurs with the finding. The University will continue to remain vigilant in its oversight over timely communication of enrollment reporting detail to NSC and from NSC to NSLDS. Names of Contact Persons Responsible for Corrective Action: Joan Romano, Registrar and Anne-Marie Caruso, Assistant Vice President/Director of Financial Aid Anticipated Completion Date: October 24, 2022

View Audit 45056

Finding 52373 (2022-001)

None 2022

Shenango Treetops INC

PA

Questioned Costs Procurement, Suspension & Debarment HUD Housing Programs

Name of auditee: Shenango Treetops Inc. Auditee identification number: 033-EH-293 Name of audit firm: Affordable Housing Accountants Ltd. Period covered by the audit: July 1, 2021 ? June 30, 2022 A. Current Findings on the Schedule of Findings, Questioned Costs, and R...

Name of auditee: Shenango Treetops Inc. Auditee identification number: 033-EH-293 Name of audit firm: Affordable Housing Accountants Ltd. Period covered by the audit: July 1, 2021 ? June 30, 2022 A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation Those charged with Governance and Management agree with the finding and will reimburse the loan on a timely basis. b. Action Taken or Planned on the Finding Those charged with Governance and Management should reimburse the amount of $37,720 as soon as feasible.

View Audit 49655 Questioned Costs: $1

Finding 52307 (2022-003)

Material Weakness 2022

White County

IN

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

FINDING 2022-003 Contact Person Responsible for Corrective Action: Elizabeth J Billue Contact Phone Number: 574-583-1515 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: All future reporting of the COVID-19 Coronavirus State and Local Fiscal Recovery ...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Elizabeth J Billue Contact Phone Number: 574-583-1515 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: All future reporting of the COVID-19 Coronavirus State and Local Fiscal Recovery Funds will be reviewed for accuracy by a second Auditor staff member prior to submission. The report will be signed/dated by both the preparer and the reviewer. To prevent future errors in reporting of these grant funds, the preparer will have an Auditor?s Deputy review the reports for accuracy and completion prior to submission. All grant receipts and adjustments to grant related receipts and disbursements completed in the Auditor?s Office are now reviewed for accuracy and initial/dated by a second Auditor Office staff member. In addition, a note will be made within our financial system records and all available supporting documentation will be attached/scanned as part of the permanent record of adjustments to receipts and disbursements. A new electronic storage system is under consideration for ease of access to adjustment documentation. Anticipated Completion Date: 4/30/24

View Audit 48334

Finding 52306 (2022-002)

Material Weakness 2022

White County

IN

Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303

FINDING 2022-002 Contact Person Responsible for Corrective Action: Elizabeth J Billue Contact Phone Number: 574-583-1515 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: For all current and future federal grants, the Auditor?s office will notify the r...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Elizabeth J Billue Contact Phone Number: 574-583-1515 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: For all current and future federal grants, the Auditor?s office will notify the responsible County Department and any Grant Management Contractor in writing to encourage increased communication between Grantconnected entities. This notice will include a specific request for all financial and wage reports to be submitted for review, approval and oversight by the County throughout the timespan of the Grant project. Ideally, a form letter will be drafted that will include multiple items to note responsibility for reporting to the County that will be used for all federal grant awards managed by entities other than the County. Anticipated Completion Date: 12/31/23

View Audit 48334

Finding 52267 (2022-002)

Material Weakness 2022

South Henry School Corporation

IN

Questioned Costs School Nutrition Programs Cash Management § 200.303

FINDING 2022-002 Information on the federal program: Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Numbers: 10.553, 10.555, 10.559 Pass-Through Entity: Indi...

FINDING 2022-002 Information on the federal program: Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Numbers: 10.553, 10.555, 10.559 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the reporting compliance requirement. Context: We noted that for two claims in a sample of four, the meal counts were over/under claimed for the month. We noted that in October 2020 the School Corporation had overclaimed lunches by four meals and breakfast by one meal and in April 2022, the School Corporation had overclaimed breakfast by 358 meals and underclaimed lunches by 182 meals. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We had changed software from Comalex to Mosaic during the audit period. We quickly found that Mosaic did not have the capabilities, processes, or correct reporting that Comalex had. Heartland Corp. owns both software products, we were insured that Mosaic was a far superiod software ? we found the opposite within 4 months we switched back to Comales. Processes and reports are more clearly defined and ?cleaner accounting?. Responsible Party and Timeline for Completion: Amy Milner, Business Manager. Corrective action has already been in place for several months.

View Audit 51471 Questioned Costs: $1

Finding 52258 (2022-001)

Significant Deficiency 2022

Delaware Community Foundation INC

DE

Questioned Costs Significant Deficiency Matching / Level of Effort / Earmarking § 200.403

Reference Number: 2021-001 Program: COVID 19 ? Coronavirus State and Local Fiscal Recovery Funds Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Allowability: Indirect and Direct Costs Recommendation: We recommend management strengthen its controls over the charges ...

Reference Number: 2021-001 Program: COVID 19 ? Coronavirus State and Local Fiscal Recovery Funds Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Allowability: Indirect and Direct Costs Recommendation: We recommend management strengthen its controls over the charges related to its indirect costs and ensure it has properly accounted for all direct and indirect costs. In addition, we recommend the organization reduce its next draw from the program by the overcharged amount. Action taken in response to finding: We agree with the finding and will develop a policy and procedure for identifying and properly accounting of all direct and indirect costs. Name of the contact person responsible for corrective action: Joyce Darling, Vice President for Finance and Administration, Delaware Community Foundation Planned completion date for corrective action plan: Effective ? 3/31/2023

View Audit 50109 Questioned Costs: $1

Finding 52233 (2022-003)

Significant Deficiency 2022

University of Hartford

CT

Student Financial Aid Reporting Significant Deficiency

2022-003 Student Financial Assistance Cluster ? Federal Assistance Listing Nos. 84.063 and 84.268 Recommendation: We recommend the University review its policies and procedures on reporting enrollment information to the NSLDS to ensure that all relevant information is being captured accurately and ...

2022-003 Student Financial Assistance Cluster ? Federal Assistance Listing Nos. 84.063 and 84.268 Recommendation: We recommend the University review its policies and procedures on reporting enrollment information to the NSLDS to ensure that all relevant information is being captured accurately and reported timely in accordance with applicable regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University will work towards adjusting policies and systems to ensure more timely and accurate reporting to NSLDS. This will include working with representatives at NSLDS and the Clearing House to ensure transmission of data is happening more frequently and accurately. Changes have also been made on how long after the close of semester we will allow a retroactive medical withdrawal. The timing of this will help ensure more timely reporting. Name(s) of the contact person(s) responsible for corrective action: Natalie Durant, Registrar Planned completion date for corrective action plan: May 2023

View Audit 43905

Finding 52230 (2022-001)

Significant Deficiency 2022

University of Hartford

CT

Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking

2022-001 Student Financial Assistance Cluster ? Federal Assistance Listing No. 84.038 Recommendation: We recommend the University evaluate is procedures and policies around recordkeeping and retention. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. ...

2022-001 Student Financial Assistance Cluster ? Federal Assistance Listing No. 84.038 Recommendation: We recommend the University evaluate is procedures and policies around recordkeeping and retention. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management have reviewed their policies and procedures in regards to recordkeeping and retention of Perkins loan documents. Assigned and Retired Perkins loans are maintained in a locked, fireproof container in the Bursar office. The repayment schedules are electronically kept in our borrower files in Heartland ECSI. In addition, the Perkins loan program expired September 30, 2017. Name(s) of the contact person(s) responsible for corrective action: Diane Purcell, Bursar Senior Accountant, (860) 768-4361 Planned completion date for corrective action plan: March 2023

View Audit 43905

Finding 52177 (2022-001)

Significant Deficiency 2022

American Film Institute

CA

Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking

Finding 2022-001: Direct Loan Reconciliation Finding Type: Internal control over compliance ? Significant deficiency and noncompliance Federal Program title and Assistance Listing Number: Federal Direct Student Loan (84.268). Criteria: In accordance with 34CFR ?685.300 (b)(5), a school must, on a mo...

Finding 2022-001: Direct Loan Reconciliation Finding Type: Internal control over compliance ? Significant deficiency and noncompliance Federal Program title and Assistance Listing Number: Federal Direct Student Loan (84.268). Criteria: In accordance with 34CFR ?685.300 (b)(5), a school must, on a monthly basis reconcile institutional records with Direct Loan funds received from the Department of Education and Direct Loan disbursement records submitted to the and accepted by the Department of Education. Condition: During the audit, AFI was unable to provide evidence that the reconciliations were performed on a monthly basis. Context: AFI disbursed $8,050,495 in Federal Direct Student Loans during the year. Questioned Costs: None Cause: AFI did not maintain the documentation to support compliance with 34CFR ?685.300 (b)(5). Effect: AFI was not able to demonstrate compliance with 34CFR ?685.300 (b)(5). View of responsible officials and corrective actions taken or planned: The Institute has performed monthly reconciliations. However, the reconciliations were not kept on file for every month, particularly those with little to no activity. Accordingly, the Institute agrees on the finding. AFI has updated its procedures to retain documentation on all reconciliations that are performed on a monthly basis, and going forward, the Institute is implementing a formal second review process, with a new hire to support this long-term. Individuals responsible for corrective action: Robin Bailey-Chen, Director, Financial Aid 323.856.7764 Anticipated completion date: October 1, 2022

View Audit 49626

Finding 52155 (2022-002)

Material Weakness 2022

Western Illinois University

IL

Student Financial Aid Reporting Matching / Level of Effort / Earmarking § 200.303

2022-002 Student Enrollment Reporting June 30, 2023 The University agrees with the finding. The University?s procedures between multiple departments lacked a collaboration on the timing of reports to NSLDS via NSC for degree confirmations. This procedural change has been identified and will be imple...

2022-002 Student Enrollment Reporting June 30, 2023 The University agrees with the finding. The University?s procedures between multiple departments lacked a collaboration on the timing of reports to NSLDS via NSC for degree confirmations. This procedural change has been identified and will be implemented moving forward. In addition, adequate procedure changes have also been identified as it relates to program-level reporting and will be implemented to ensure compliance. The contact person for this corrective action plan is Shannon Sutton, Interim Vice President for Finance and Administration. She can be reached by calling (309) 298-2073 or at the following address: Vice President for Finance and Administration Office Western Illinois University Sherman Hall 200 1 University Circle Macomb, IL 61455

View Audit 48948

Finding 52104 (2022-002)

Significant Deficiency 2022

Dodge County, Nebraska

NE

Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking

Corrective Action Plan February 1, 2023 Contact Person: Micki Gilfry, Dodge County Clerk clerk@dodgecountyne.gov 402-727-2767 FINDING 2022-001: Lack of Segregation of Duties With Dodge County departments being relatively small in employee numbers, it is extremely difficult or nea...

Corrective Action Plan February 1, 2023 Contact Person: Micki Gilfry, Dodge County Clerk clerk@dodgecountyne.gov 402-727-2767 FINDING 2022-001: Lack of Segregation of Duties With Dodge County departments being relatively small in employee numbers, it is extremely difficult or nearly impossible to provide appropriate segregation of duties within all departments, except for County Clerk and County Treasurer offices. Dodge County will continue to work on ideas to correct this situation or at least reduce the exposure. Reasonable completion date: May 31, 2023 Responsible Party: Micki Gilfry, Dodge County Clerk and Dodge County Finance Committee FINDING 2022-001: Grant costs not reconciled to detail general ledger The flooding of 2019 created destruction like none seen before, and Federal awards began flowing into the County before they had time to understand the requirements on how to adequately document these federal expenditures from non-federal expenditure. The County over the last couple of years has been working on ideas within its accounts payable system to add fields to track expenditures on a grant by grant basis to ensure there is appropriate tracking and monitoring of these federal expenditures in our accounting system going forward. This tracking and monitoring will assist in complying with the single audit procedures required for Federal awards. Reasonable completion date: May 31, 2023 Responsible Party: Micki Gilfry, Dodge County Clerk and Dodge County Finance Committee

View Audit 43418

Finding 52086 (2022-003)

None 2022

Alabama State University

AL

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

Finding 2022-003 ? Special Tests and Provisions ? Enrollment Reporting Previously, some withdrawals were delayed as the result of electronic forms stalling within the workflow process. The Office of Records and Registration has met with the consultants and revised the process so that Records and Re...

Finding 2022-003 ? Special Tests and Provisions ? Enrollment Reporting Previously, some withdrawals were delayed as the result of electronic forms stalling within the workflow process. The Office of Records and Registration has met with the consultants and revised the process so that Records and Registration and Financial Aid is alerted immediately when a Term Withdrawal is submitted. Withdrawals are processed within 24 hours of receipt. Faculty will be trained to ensure the timeliness of them reporting students who have not been attendance so the student?s status will be updated expeditiously so they will be reported correctly. The Office of Records and Registration is working with Academic Affairs to hire staff who will be responsible for Enrollment Reporting and NSLDS. We will also report monthly to the National Student Clearinghouse in an effort to capture any changes in students? enrollment status. Anticipated Date of Completion: Corrective action completed as of the date of this report. Contact: Marie McNear Director Records and Registration mmcnear@alasu.edu 334.229-4312 The Office of Financial Aid works closely with the Office of the Registrar to ensure that all withdrawn students from the University are reported to the Clearinghouse on a monthly basis. Once the students are withdrawn and the report is generated to the Clearinghouse, the Registrar?s Office will submit a copy of those monthly reports to the Office of Financial Aid. Anticipated Date of Completion: September 30, 2023 Contact: K. Michael Francois Associate Vice President for Student Affairs/Financial Aid kfrancois@alasu.edu 334.229.4826

View Audit 43771

Finding 52085 (2022-002)

Significant Deficiency 2022

Alabama State University

AL

Subrecipient Monitoring Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Finding 2022-002 ? Internal Controls over Student Financial Aid The University has a new policy and procedure in place regarding Risk Assessment within the Financial Aid Office. The University has also hired seasoned financial aid administrators to oversee all its internal control procedures. Anti...

Finding 2022-002 ? Internal Controls over Student Financial Aid The University has a new policy and procedure in place regarding Risk Assessment within the Financial Aid Office. The University has also hired seasoned financial aid administrators to oversee all its internal control procedures. Anticipated Date of Completion: September 30, 2023 Contact: K. Michael Francois Associate Vice President for Student Affairs/Financial Aid kfrancois@alasu.edu 334.229.4826

View Audit 43771

Corrective Action Plans

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