Corrective Action Plans

Finding 52083 (2022-004)

Material Weakness 2022

Hearthstone Congregate Housing Corporation

NE

Reporting Material Weakness Matching / Level of Effort / Earmarking

Agree with the finding. Management will plan accordingly to allow submittal of all required reports by the deadline, regardless of final audit reports. All required reports have been submitted through MINC.

View Audit 42977

Finding 52082 (2022-003)

Material Weakness 2022

Hearthstone Congregate Housing Corporation

NE

Internal Control / Segregation of Duties Eligibility Material Weakness

Management agrees with the finding. Additional education has been budgeted in fiscal 2023 for the project manager. We have not been able to cross train another person due to the limited number of available staff.

View Audit 42977

Finding 52054 (2022-004)

Significant Deficiency 2022

Harrisburg Area Community College

PA

Student Financial Aid Reporting Significant Deficiency

Corrective Action Plan Monday, February 20, 2023 Harrisburg Area Community College respectfully submits the following corrective action plan for the year ended June 30, 2022. The findings from the June 30, 2022 audit report dated February 20, 2023 schedule of findings and questioned cost are disc...

Corrective Action Plan Monday, February 20, 2023 Harrisburg Area Community College respectfully submits the following corrective action plan for the year ended June 30, 2022. The findings from the June 30, 2022 audit report dated February 20, 2023 schedule of findings and questioned cost are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Agency: (Federal Agency per Finding) U.S. Department of Education Audit Period: July 1, 2021 ? June 30, 2022 Name and Address of independent public accounting firm: Smith Elliott Kearns & Company, LLC, Certified Public Accountants & Consultants 804 Wayne Avenue Chambersburg, Pennsylvania Finding Type: (per Finding) Student Financial Aid Cluster: Significant Deficiency in Internal Control over Compliance and NonCompliance Internal Control Type: (please choose the type per the finding) o Material Weakness(es) ? Significant Deficiencies Audit Finding No.: 2022-004 Federal Program: (per Finding) Student Financial Aid Cluster Compliance Requirement: (per Finding) Reporting Audit Finding Title/Statement of Condition: (copy from audit findings documentation) Significant Deficiency in Internal Control over Compliance and NonCompliance Institutions are required to report enrollment information under the Pell grant and direct loan programs via the National Student Loan Data System (NSLDS). Auditor Recommendation: (copy from audit findings documentation) We recommend that the College contact the student to obtain a copy of their social security card to confirm the name and number to correct this situation. The College should also review its internal procedures to ensure controls are in place to timely identify reporting discrepancies and make corrections as necessary Specific steps to be taken to correct the situation [including a timetable for performance of the CAP] or reason why corrective action is not necessary (including disagreement with the finding). ? The College contacted the student (via email) on Jan. 16, 2023, to verify their information. The student did not respond. ? The College sent a follow up communication on Feb. 13, 2023. ? If the student does not respond by close of business this week (Friday, Feb. 24, 2023), then a member of the Registration and Records unit will contact the student via phone. ? If the student does not respond, a hold will be placed on the student account. The student will not be able to perform any transition until the requirement is met. *The case in question is a unique situation in which the College does not know if the student provided the wrong SSN to HACC or the previous institution, and there is no way that the College would have known that information prior to the reject from the National Student Clearinghouse. At this point the College does not know if the student provided the wrong information to HACC or their prior institution because the student has not responded to the College?s outreach. Moving forward, the College plans to contact students immediately AND place a hold on their accounts (immediately). In most cases, the holds prompt students into action that they would not otherwise take. Anticipated Completion Date: In process Name(s) and Title(s) of contact person(s) responsible for correction action: Dawn K Mull Director, Financial Accounting & Reporting Harrisburg Area Community College dkmull@hacc.edu

View Audit 51968

Finding 52047 (2022-003)

Material Weakness 2022

New Prairie United School Corporation

IN

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

FINDING 2022-003 Contact Person Responsible for Corrective Action: Tim Scott Contact Phone Number: 574-654-7273 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Corporation Treasurer will meet with representative/s from the South LaPorte County Sp...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Tim Scott Contact Phone Number: 574-654-7273 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Corporation Treasurer will meet with representative/s from the South LaPorte County Special Education Cooperative to ensure compliance with the matching, level of effort, and earmarking requirements for federal grants. He will pay particular attention to acquire proof that the required level of expenditures for non-public school students with disabilities is met. Anticipated Completion Date: August 2024

View Audit 51962

Finding 52040 (2022-005)

Significant Deficiency 2022

Ashland University

OH

Student Financial Aid Reporting Procurement, Suspension & Debarment

Student Financial Assistance - Cluster - Federal Pell Grant Program; Award ID No. P063P210331, 2021 - 2022 Federal Award Year Identifying Number: 2022-005 Audit Finding: The University was required, as a result of the Focused Program Review (OPE ID: 00301200) (FPR) regarding the University?s part...

Student Financial Assistance - Cluster - Federal Pell Grant Program; Award ID No. P063P210331, 2021 - 2022 Federal Award Year Identifying Number: 2022-005 Audit Finding: The University was required, as a result of the Focused Program Review (OPE ID: 00301200) (FPR) regarding the University?s participation in the ?Pell for Students Who Are Incarcerated? experiment (Second Chance Pell), to complete a full file review (enrollment status, effective dates and reporting dates) of all National Student Loan Data System (NSLDS) enrollment reporting for the 2019-20 and 2020-21 award years and update and correct errors identified. Corrective Actions Taken or Planned: Management concurs with the finding. The Registrar?s Office has performed a review of its policies and procedures and has revised them accordingly to ensure timely, accurate and complete submissions to the NSLDS. The determination of the review was that the enrollment effective status data field required correction in the NSLDS Enrollment History system. Since the restoration of the NSLDS system in November 2022, the Registrar?s Office has been correcting the data.

View Audit 50813

Finding 52038 (2022-003)

Significant Deficiency 2022

Ashland University

OH

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Student Financial Assistance - Cluster - Federal Pell Grant Program; Award ID No. P063P210331, 2021 - 2022 Federal Award Year Identifying Number: 2022-003 Audit Finding: As part of Schneider Downs testing of the origination records, we noted within a sample of 25 transactions, there were three re...

Student Financial Assistance - Cluster - Federal Pell Grant Program; Award ID No. P063P210331, 2021 - 2022 Federal Award Year Identifying Number: 2022-003 Audit Finding: As part of Schneider Downs testing of the origination records, we noted within a sample of 25 transactions, there were three records that had differences between the Common Origination and Disbursement (COD) data and the University?s data for their verification status codes. Corrective Actions Taken or Planned: Management concurs with the finding. Once management was made aware of the unresolved variances of verification codes, the variances were corrected immediately. Upon discovery in August 2022, the Student Financial Aid Office immediately implemented additional controls and training of staff to ensure that these issues do not reoccur.

View Audit 50813

Finding 52028 (2022-002)

Significant Deficiency 2022

Lipscomb University

TN

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

Responsible Individual(s): Ron Anderson, Associate VP of Student Financial Services Finding 2022-002 Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA No.: Various Finding Summary: When a recipient of Title IV grant or loan assistance withdraws from an in...

Responsible Individual(s): Ron Anderson, Associate VP of Student Financial Services Finding 2022-002 Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA No.: Various Finding Summary: When a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV grant or loan assistance that the student earned as of the student's withdrawal date and must return the amount of Title IV funds for which it is responsible as soon as possible but no later than 45 days after the date of the institution's determination that the student withdrew. During 2022, three students that withdrew during the period of enrollment required a refund of funds. These returns of Title IV funds were not made within the 45 day period required. Corrective Action Plan (CAP): The University will partner with the Registrar?s Office to determine students who have withdrawn from Lipscomb and need to have Federal Title IV funds returned. These returns will be tracked in a spreadsheet, calculated within the Student Information System, and returned through Common Origination and Disbursement within the regulated 45 days. Anticipated Completion Date: The procedures will be implemented for the 2022-2023 Financial Aid Year. Responsible Parties: The Return to Title IV process will be done by staff in the Financial Aid Office as assigned by the Director and monitored by the Associate VP of Student Financial Services.

View Audit 50808

Finding 52027 (2022-001)

Significant Deficiency 2022

Lipscomb University

TN

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

Responsible Individual(s): Ron Anderson, Associate VP of Student Financial Services Finding 2022-001 Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA No.: Various Finding Summary: In accordance with 34 CFR Sections 685.102(b), 685.301, and 303, each mont...

Responsible Individual(s): Ron Anderson, Associate VP of Student Financial Services Finding 2022-001 Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA No.: Various Finding Summary: In accordance with 34 CFR Sections 685.102(b), 685.301, and 303, each month, the Common Origination and Disbursement system provides institutions with a School Account Statement (SAS) data file which consists of a Cash Summary, Cash Detail, and (optional at the request of the institution) Loan Detail records. The institution is required to reconcile these files to the institution's financial records. Since up to three Direct Loan program years may be open at any given time, institutions may receive three SAS data files each month. During fiscal year 2022, only three of the twelve monthly reconciliations were completed due to a system conversion and turnover in the financial aid department. Corrective Action Plan (CAP): The University will implement procedures to reconcile the Common Origination and Disbursement system to the University?s financial records for Direct Loans monthly. This task will be completed in the Financial Aid Office as assigned by the Director of Financial Aid and monitored by the Associate VP for Student Financial Services. Reconciliations will be completed for each month with disbursements, staring with the 2022-2023 Financial Aid Year. Anticipated Completion Date: The procedures will be implemented for the 2022-2023 Financial Aid Year. Responsible Parties: The monthly reconciliation will be done by staff in the Financial Aid Office as assigned by the Director and monitored by the Associate VP of Student Financial Services.

View Audit 50808

Finding 52011 (2022-001)

Significant Deficiency 2022

Ephraim McDowell Health, Inc.

KY

Reporting Matching / Level of Effort / Earmarking

Schedule of Findings and Questioned Costs Corrective Action Plan Year Ended September 30, 2022 Government Auditing Standards No matters are reportable. Uniform Guidance Finding 2022-001 ? The Corporation was unable to produce support for timely submitted audited financial statements. Corrective Ac...

Schedule of Findings and Questioned Costs Corrective Action Plan Year Ended September 30, 2022 Government Auditing Standards No matters are reportable. Uniform Guidance Finding 2022-001 ? The Corporation was unable to produce support for timely submitted audited financial statements. Corrective Action Plan: The Corporation will create calendar appointments prior to required deadline for submission of the audited financial statements for the responsible personnel including the chief financial officer. Contact Person: Amanda Kinman Expected Implementation: January 2023 Amanda Kinman Chief Financial Officer 859-239-2424

View Audit 45382

Finding 52010 (2022-002)

Material Weakness 2022

Salem Lodge of B'nai B'rith Housing Corporation 034-44814-Np

PA

Special Tests & Provisions Allowable Costs / Cost Principles HUD Housing Programs

FEDERAL AWARD FINDINGS AND QUESTIONED COSTS: Internal control over compliance / compliance Finding number 2022-002 Section 207 pursuant to Section 223(f) loan: Federal Agency: U.S. Department of Housing and Urban Development Pass-through entity: None HUD Project number: 034-44814 NP Condi...

FEDERAL AWARD FINDINGS AND QUESTIONED COSTS: Internal control over compliance / compliance Finding number 2022-002 Section 207 pursuant to Section 223(f) loan: Federal Agency: U.S. Department of Housing and Urban Development Pass-through entity: None HUD Project number: 034-44814 NP Condition and criteria: As required by the Section 207 pursuant to Section 223(f) HUD insured loan, the Corporation is required to keep funds collected as a security deposit in the name of the project, in an account separate and apart from all other funds of the project, with the amount of this account at all times equal to or exceeding the aggregate of all outstanding security deposits. All disbursements from the security deposit account must be only for refunds to tenants and for payment of expenses incurred by or on behalf of the tenant. The contracted management company had transferred funds out of the security deposit account to the operating account to cover operations during the fiscal year ended October 31, 2022, leaving insufficient funds in the security deposit account to cover outstanding security deposits. Cause: For the fiscal year ended October 31, 2022, the Corporation did not have adequate internal controls over compliance in place for the area of special tests and provisions to ensure that the security deposit account funds were properly always separated from other funds of the Corporation. Effect: As a result of unallowable disbursements from the security deposit account, the Corporation and management company will not be in compliance with the special tests and provisions compliance requirement, may not have sufficient funds to cover the security deposit liability, and could be restricted from entering into any new business with HUD. Recommendation: The Corporation, along with the contracted management company, should develop effective internal control procedures to ensure that the security deposit account always have sufficient funds to cover the security deposit liability and that no unallowable disbursements from the account occur. The Corporation?s and contracted management company?s response / corrective action: The contracted management company took the appropriate steps to set up controls over the security deposit account to ensure only allowable disbursements occur, and that the account funds are always sufficiently separated to cover the security deposit liability. Sincerely, ____________________________________ Jody Dimpsey, Management Agent Salem Lodge of B?nai B?rith Housing Corporation

View Audit 45379

Finding 52009 (2022-001)

Significant Deficiency 2022

Salem Lodge of B'nai B'rith Housing Corporation 034-44814-Np

PA

HUD Housing Programs Reporting Matching / Level of Effort / Earmarking

January 30, 2023 U.S. Department of Housing and Urban Development Salem Lodge of B?nai B?rith Housing Corporation (the Corporation) respectfully submits the following corrective action plan for the year ended October 31, 2022. Name and address of independent accounting firm: Brown Schultz Sherid...

January 30, 2023 U.S. Department of Housing and Urban Development Salem Lodge of B?nai B?rith Housing Corporation (the Corporation) respectfully submits the following corrective action plan for the year ended October 31, 2022. Name and address of independent accounting firm: Brown Schultz Sheridan & Fritz 210 Grandview Avenue Camp Hill, PA 17011 Audit period: November 1, 2021 ? October 31, 2022 Findings #2022-001 and #2022-002 from the schedule of findings and questioned costs for the year ended October 31, 2022 are discussed on the following page. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS: Internal control over compliance / compliance Finding number 2022-001 Section 207 pursuant to Section 223(f) loan: Federal Agency: U.S. Department of Housing and Urban Development Pass-through entity: None HUD Project number: 034-44814 NP Condition and criteria: As required by the Section 207 pursuant to Section 223(f) HUD insured loan, the Corporation is required to prepare and submit monthly reports of excess income (Form HUD-93094) in accordance with HUD instructions and in a timely manner. The contracted management company, on behalf of the Corporation, had failed to timely submit one of the monthly reports of excess income for the fiscal year ended October 31, 2022. Cause: For the fiscal year ended October 31, 2022, the Corporation did not have adequate internal controls over compliance in place for the area of reporting to ensure all required financial reporting was filed timely. Effect: As a result of failing to properly submit required financial reporting in a timely manner, the Corporation and management company will not be in compliance with the reporting compliance requirement, and could have been restricted from entering into any new business with HUD. Recommendation: The Corporation, along with the contracted management company, should develop effective internal control procedures to ensure all required financial reporting is filed timely. The Corporation?s and contracted management company?s response / corrective action: The contracted management company took the appropriate steps to set up automatic reporting for property managers each month. Sincerely, ____________________________________ Jody Dimpsey, Management Agent Salem Lodge of B?nai B?rith Housing Corporation

View Audit 45379

Finding 52003 (2022-002)

None 2022

Charleston Southern University and Subsidiary

CO

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

Aggregate Loan Limits Planned Corrective Action: I) We will ensure our automated process for verifying Direct Loan eligibility is functioning properly in Powerfaids (financial aid software). We will...

Aggregate Loan Limits Planned Corrective Action: I) We will ensure our automated process for verifying Direct Loan eligibility is functioning properly in Powerfaids (financial aid software). We will ensure that we are capturing all aggregate loan limits and are verified when a student is clo e to or at their aggregate limits. In addition, we will review our automated processing when FAFSAs come into the financial aid department to identify the correct people who need to be reviewed. 2) Counselor will go in and reviews NSLDS information and verifies loan eligibility and corrects if needed. 3) Counselor determines proper loan amount and adjusts the loan limit if student is eligible for funding Person Responsible for Corrective Action Plan: Dr. Anthony Turner, Vice President of Enrollment and Marketing Anticipated Date of Completion: 12/17/2022

View Audit 42861 Questioned Costs: $1

Finding 51990 (2022-002)

Material Weakness 2022

Pioneer Regional School Corporation

IN

School Nutrition Programs Internal Control / Segregation of Duties Cash Management § 200.303

CORRECTIVE ACTION PLAN OF CURRENT AUDIT FINDINGS June 30, 2022 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 L...

CORRECTIVE ACTION PLAN OF CURRENT AUDIT FINDINGS June 30, 2022 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 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Significant Deficiency 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 one claim in a sample of four, the Food Services Director prepared the sponsor claim reimbursement summary without a secondary, documented review to ensure the accuracy of the sponsor claim reimbursement summary. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: We will verify that each claim has been reviewed by a secondary person for accuracy. Responsible Party and Timeline for Completion: Loretta Kimbrell, Immediately

View Audit 52912

Finding 51983 (2022-001)

None 2022

Regional School Unit No. 57

ME

Matching / Level of Effort / Earmarking

Management response/corrective action: The management of RSU #57 agrees that there are procedures in place relative to the criteria mentioned but that these procedures are not in writing. The Finance Director has therefore documented these procedures in writing so that they are available for any f...

Management response/corrective action: The management of RSU #57 agrees that there are procedures in place relative to the criteria mentioned but that these procedures are not in writing. The Finance Director has therefore documented these procedures in writing so that they are available for any future audits.

View Audit 52141

Finding 51980 (2022-004)

Significant Deficiency 2022

Hillcrest Family Services, INC

IA

Allowable Costs / Cost Principles Cash Management Period of Performance

Finding 2022-004 Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Period of Performance Federal Agency Name: U.S. Department of Health and Human Services Program Name: Section 223 Demonstration Programs to Improve Community Mental Health Services CFDA: 93.829 Finding Summary...

Finding 2022-004 Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Period of Performance Federal Agency Name: U.S. Department of Health and Human Services Program Name: Section 223 Demonstration Programs to Improve Community Mental Health Services CFDA: 93.829 Finding Summary: During our testing, there was no documentation of review and approval of employee timecards for a portion of the sample selected. A nonstatistical sample of 60 expenditures submitted for reimbursement were selected for testing. Of these 60, 3 did not show evidence of proper review and approval prior to payment. Responsible Individuals: Michael Luedtke, Chief Financial Officer Corrective Action Plan: Management agrees with the finding. The Organization will enhance internal control policies to ensure all employee timecards are reviewed and approved prior to payment to ensure that all payments are necessary and correct. Anticipated Completion Date: May 15, 2023

View Audit 51662

Finding 51979 (2022-003)

Significant Deficiency 2022

Hillcrest Family Services, INC

IA

Cash Management Significant Deficiency Matching / Level of Effort / Earmarking

Finding 2022-003 Cash Management Federal Agency Name: U.S. Department of Health and Human Services Program Name: Section 223 Demonstration Programs to Improve Community Mental Health Services CFDA: 93.829 Finding Summary: During audit testing of reimbursement requests, there was no documentat...

Finding 2022-003 Cash Management Federal Agency Name: U.S. Department of Health and Human Services Program Name: Section 223 Demonstration Programs to Improve Community Mental Health Services CFDA: 93.829 Finding Summary: During audit testing of reimbursement requests, there was no documentation available for the review and approval procedures performed. There was a total of seven reimbursement requests prepared for the year ended June 30, 2022. Of these, three were selected for testing. Two of the three did not contain documentation of the request being reviewed or approved. Responsible Individuals: Michael Luedtke, Chief Financial Officer Corrective Action Plan: Management agrees with the finding. In the future, management will ensure that documentation of the approval process for reimbursement is kept. Anticipated Completion Date: May 15, 2023

View Audit 51662

Finding 51966 (2022-001)

Significant Deficiency 2022

Howard County Housing Commission

MD

HUD Housing Programs Significant Deficiency Matching / Level of Effort / Earmarking

2022-001 Housing Choice Voucher Program ? FALN No. 14.871 Recommendation: We recommend that management review their procedures for uploads to PIC to confirm the information is uploaded without error. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Act...

2022-001 Housing Choice Voucher Program ? FALN No. 14.871 Recommendation: We recommend that management review their procedures for uploads to PIC to confirm the information is uploaded without error. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: HUD PIC errors occurred because data submitted for the FY 2022 Audit Period was not properly reviewed, and errors were not identified and corrected. During the audit period, the HCHC experienced a transition of personnel that included a period during which a third-party contractor led the program. Staff with the responsibility to ensure data integrity also transitioned. Since August 29, 2022, the HCHC has had stable leadership, the PIC submissions process has been changed, and PIC submissions are being reviewed. The following actions have been implemented to help mitigate PIC errors: ? The HCHC uses the HUD Pic Error Dashboard to identify and monitor PIC errors. The PIC Error Dashboard shows a summary view of PIC Fatal errors the HCHC receives when inputting the Form 50058s with reexaminations over 14 months overdue. The reports within the dashboard are updated weekly, and staff has been submitting PIC files every Friday to minimize the number of errors and ensure timely submissions of the 50058s. ? Staff also use the PIC Error Correction Guidebook for the HCV program, which guides identifying and correcting PIC errors and step-by-step instructions on common PIC errors. Name(s) of the contact person(s) responsible for corrective action: Paul Diggs, Director of HCVP Planned completion date for corrective action plan: The new procedures for monitoring and correcting PIC errors are in place. Correcting errors, however, is an ongoing process as the HCHC submits 50058 records weekly. The HCV department started corrective measures in October 2022 to identify and correct outstanding PIC submissions.

View Audit 49580

Finding 51959 (2022-007)

Material Weakness 2022

Garrett-Evangelical Theological Seminary

IL

Student Financial Aid Material Weakness Matching / Level of Effort / Earmarking

Finding Number: 2022-007 Condition: The Seminary did not maintain appropriate documentation to substantiate the allowable charges on the students ledger account to identity whether credit balances were created and required additional documentation from the student to hold the credit balance. Planned...

Finding Number: 2022-007 Condition: The Seminary did not maintain appropriate documentation to substantiate the allowable charges on the students ledger account to identity whether credit balances were created and required additional documentation from the student to hold the credit balance. Planned Corrective Action: The Seminary will no longer be holding any credit balances for students. Any Title IV aid that is disbursed for 23-24 and creates a credit balance will be refunded to the student within 14 days of disbursement. Contact person responsible for corrective action: Vu Huynh Anticipated Completion Date: 07/31/2023

View Audit 41785

Finding 51956 (2022-003)

Material Weakness 2022

Garrett-Evangelical Theological Seminary

IL

Student Financial Aid Matching / Level of Effort / Earmarking Material Weakness

Finding Number: 2022-003 Condition: Of the 16 students who received disbursements selected for testing, the Seminary did not notify 11 students or parents, as applicable, that received direct federal loans within the required 30 days. Planned Corrective Action: Financial Aid Director has already set...

Finding Number: 2022-003 Condition: Of the 16 students who received disbursements selected for testing, the Seminary did not notify 11 students or parents, as applicable, that received direct federal loans within the required 30 days. Planned Corrective Action: Financial Aid Director has already set up a disbursement notification email to be sent out of the new financial aid management system (JFA). Shortly after Title IV disbursements are made, the Director will send out the disbursement notification to any group of students who have had aid disbursed. Each time a disbursement is made, these notifications will be sent to the necessary students. These notifications will be documented in each students? records. Contact person responsible for corrective action: Ashley Schreiner Anticipated Completion Date: 07/31/2024 (to be completed throughout 23-24 academic year)

View Audit 41785

Finding 51955 (2022-002)

Material Weakness 2022

Garrett-Evangelical Theological Seminary

IL

Material Weakness Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Finding Number: 2022-002 Condition: During our review of internal controls and testing procedures, it was noted that no reconciliations could be provided. In addition, the Seminary does not have a quality...

Finding Number: 2022-002 Condition: During our review of internal controls and testing procedures, it was noted that no reconciliations could be provided. In addition, the Seminary does not have a quality assurance system in place. Planned Corrective Action: The Financial Aid Director will implement an efficient procedure for monthly reconciliation using the new JFA system and COD. First disbursement for 23-24 is planned for September, so beginning October 1, 2023, a new, efficient process will occur at the beginning of each month to reconcile federal funds. Financial Aid will maintain copies of data to support the monthly reconciliation. Contact person responsible for corrective action: Ashley Schreiner Anticipated Completion Date: 07/31/2024 (to be completed throughout 23-24 academic year)

View Audit 41785

Finding 51953 (2022-005)

Material Weakness 2022

Garrett-Evangelical Theological Seminary

IL

Procurement, Suspension & Debarment Student Financial Aid Material Weakness

Finding Number: 2022-005 Condition: The Seminary was unable to support that required records were retained for outstanding Perkins loans. Planned Corrective Action: Garrett has finalized the closeout of the Perkins Loan program (except for the audit final step, which is to be conducted as part of th...

Finding Number: 2022-005 Condition: The Seminary was unable to support that required records were retained for outstanding Perkins loans. Planned Corrective Action: Garrett has finalized the closeout of the Perkins Loan program (except for the audit final step, which is to be conducted as part of the 2022 audit. The Seminary has purchased the loans that were not accepted by the Department of Education. Contact person responsible for corrective action: Ashley Schreiner Anticipated Completion Date: 08/25/2023

View Audit 41785

Finding 51952 (2022-008)

Material Weakness 2022

Garrett-Evangelical Theological Seminary

IL

Student Financial Aid Material Weakness Matching / Level of Effort / Earmarking

Finding Number: 2022-008 Condition: The Seminary did not have the appropriate procedures and controls in place to file an accurate and timely Fiscal Operations Report and Application to Participate ("FISAP"). Planned Corrective Action: Financial Aid Director plans to have the FISAP completed and sub...

Finding Number: 2022-008 Condition: The Seminary did not have the appropriate procedures and controls in place to file an accurate and timely Fiscal Operations Report and Application to Participate ("FISAP"). Planned Corrective Action: Financial Aid Director plans to have the FISAP completed and submitted by the required deadline of September 29th, 2023. The Seminary will implement an independent second review of the FISAP, where the supporting records will be included. Contact person responsible for corrective action: Ashley Schreiner Anticipated Completion Date: 09/29/2023

View Audit 41785

Finding 51951 (2022-006)

Material Weakness 2022

Garrett-Evangelical Theological Seminary

IL

Student Financial Aid Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles

Finding Number: 2022-006 Condition: The Seminary did not have controls in place to identify and document the students who have withdrawn and the applicability of performing a return of Title IV funds. Planned Corrective Action: Financial Aid Director has created a spreadsheet to document detailed st...

Finding Number: 2022-006 Condition: The Seminary did not have controls in place to identify and document the students who have withdrawn and the applicability of performing a return of Title IV funds. Planned Corrective Action: Financial Aid Director has created a spreadsheet to document detailed student information for withdrawals to include withdrawal date, whether federal funds were received, date R2T4 was calculated, if/how much unearned aid was returned, date processed, and any helpful notes for each student. Registrar will continue to email Financial Aid with any withdrawal details. Contact person responsible for corrective action: Ashley Schreiner Anticipated Completion Date: 07/31/2024 (to be completed throughout 23-24 academic year)

View Audit 41785

Finding 51874 (2022-001)

None 2022

Northern Maine General

ME

Reporting Matching / Level of Effort / Earmarking

The Organization has created a policy to annually review the federal compliance supplement to ensure compliance and reporting requirements with federal programs. As additional federal funding is received the Organization will conduct a thorough review to maintain compliance with all programs.

View Audit 45041

Finding 51873 (2022-001)

Material Weakness 2022

Emanate Health and Affiliates

CA

Internal Control / Segregation of Duties Cash Management Reporting § 200.303

Finding 2022-001: Internal control deficiency and noncompliance over the calculation of lost revenues attributable to coronavirus. Condition: Emanate Health and Affiliates incorrectly reported lost revenues attributable to coronavirus in the HRSA PRF Reporting Portal (the ?Portal?) due to errors m...

Finding 2022-001: Internal control deficiency and noncompliance over the calculation of lost revenues attributable to coronavirus. Condition: Emanate Health and Affiliates incorrectly reported lost revenues attributable to coronavirus in the HRSA PRF Reporting Portal (the ?Portal?) due to errors made in the calculation of lost revenues which resulted in an overstatement of lost revenues of $8,123,440. Planned Corrective Action: In future reporting periods, management will add an additional layer of review of the lost revenue calculation before submission through the Portal. Through this review, management will ensure the lost revenue calculation is performed on a comparable basis which would include the same types of revenues being compared. Management will correct the lost revenues attributable to coronavirus in the next Portal submission, as applicable and ensure any other Portal submissions have the correct lost revenue calculation and is reported correctly. Contact Person: Leon Choiniere, Chief Financial Officer Anticipated Completion Date: September 29, 2023

View Audit 45038

Corrective Action Plans

Filters