Corrective Action Plans

Finding 48491 (2022-002)

Material Weakness 2022

State of Alabama

AL

Questioned Costs Subrecipient Monitoring Eligibility § 200.303

Finding Ref. No. 2022-002 Finding: The Uniform Guidance, 2 CFR 200.303, requires non-Federal entities receiving Federal Awards (i.e., auditee management) to establish and maintain effective internal controls over the Federal Award that provide reasonable assurance that the non-Federal entity is man...

Finding Ref. No. 2022-002 Finding: The Uniform Guidance, 2 CFR 200.303, requires non-Federal entities receiving Federal Awards (i.e., auditee management) to establish and maintain effective internal controls over the Federal Award that provide reasonable assurance that the non-Federal entity is managing the Federal Award in compliance with Federal statutes, regulations, and terms and conditions of the Federal Award. 20 CFR 604.3(a) requires a State to only pay an individual who is able to work and available for work for the week which Unemployment Compensation (UC) is claimed. Based on work performed on unemployment compensation payments at the Alabama Department of Labor, for the period of October 1, 2021, through September 30, 2022, we identified 243 payments, totaling $58,809.00, which were made to 22 deceased claimants. We also identified an additional 186 payments, totaling $42,276.00, which were made to 27 incarcerated claimants. The combined improper payments to deceased or incarcerated claimants total $101,085.00 for the Unemployment Insurance Program. The Alabama Department of Labor did not have internal controls in place which were adequately designed to identify deceased or incarcerated claimants in a timely manner, in order to help prevent and/or detect improper payments. The lack of a well-designed system of internal controls, to identify deceased or incarcerated claimants, could cause the Alabama Department of Labor to continue to pay benefits to claimants who are deceased or incarcerated. Recommendation: The Alabama Department of Labor should establish and maintain effective internal controls to help ensure payments are not made to deceased or incarcerated claimants. Response/Views: We agree with the finding. Corrective Action Planned: ADOL now utilizes IDV through the Integrity Data Hub (IDH) for death crossmatch, giving ADOL the capability to crossmatch all claimants through the IDV. However, the review process is manual at this time. ADOL continues to pursue a fully automated process with the system vendor. ADOL is also working with the Interstate Connection Network (ICON) through the National Association of State Workforce Agencies (NASWA) to implement a match of SSN?s with the Social Security Administration?s Prisoner Update Processing System (PUPS). This will allow records to be checked in a nationwide database not just the State of Alabama. Reason for the Recurrence: The cause of this was due to the workload of pandemic claims and the lack of requirements to provide proof of income and employment. Prior to the pandemic a person had to have wages in order to qualify for benefits, eliminating a deceased person of more than 2 years from being monetarily eligible for benefits. Any remaining claimants that had died would be reported by the employer or through returned mail or a surviving of family member. Any notice of deceased person would be reviewed. With no way to verify whether a person was deceased or not, some did pay benefits. Anticipated Completion Date: ADOL implemented checking claims through IDH June 2022. Netacent, the vendor who maintains ADOL?s unemployment system, anticipates the PUPs project to be fully functioning by December 31,2023. Contact Person(s): Brent Langley, Assistant Unemployment Administrator

View Audit 41985 Questioned Costs: $1

Finding 48482 (2022-007)

Significant Deficiency 2022

Community College of Beaver County

PA

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

Finding 2022-007: Late Student Status Change Reporting ? Significant Deficiency and Noncompliance Condition and Context: The change in status for one of 25 students tested was not reported to the National Student Loan Data System (NSLDS) within 30 days or included in a roster file within 60 days. Re...

Finding 2022-007: Late Student Status Change Reporting ? Significant Deficiency and Noncompliance Condition and Context: The change in status for one of 25 students tested was not reported to the National Student Loan Data System (NSLDS) within 30 days or included in a roster file within 60 days. Responsible for the Plan: Janet Davidson, Director of Financial Aid Planned completion date: June 30, 2023 Corrective Action Plan: The Institution Research & Data Analyst currently has a process to ensure that status changes for enrolled and withdrawn students are completed in a timely manner. For students who graduated the process is slightly different. The graduation status change is currently populated through the degree transmission files. In some instances the process does not automatically update the student enrollment record and the college must complete an additional step to ensure the graduation date is reflected not only on the degree tab but also on the enrollment information. To ensure that this is completed in a timely manner we will implement the following procedures. ? The Student Records office will review all applications for graduation within two weeks of final grades being submitted. ? The Degree Verify file will be submitted no later than 25 days after the end of the term/the degree conferred date. ? Once the degree file has been submitted the Student Records office will follow up with the National Student Clearinghouse to review the G Not Applied report and updated individual student records where the degree file did not update the enrollment record to reflect the graduation date.

View Audit 52943

Finding 48475 (2022-003)

Significant Deficiency 2022

North Mississippi Health Services, Inc.

MS

Allowable Costs / Cost Principles Reporting Cash Management § 200.303

See Corrective Action Plan for chart/table

View Audit 53146

Finding 48474 (2022-001)

Significant Deficiency 2022

Kootenai Electric Cooperative, Inc.

ID

Allowable Costs / Cost Principles Period of Performance Cash Management § 200.303

Finding 2022-001 Federal Agency Name: Department of Homeland Security, State of Idaho Office of Emergency Management Program Name: Disaster Grants ? Public Assistance CFDA # 97.036 Finding Summary: Administrative labor costs were claimed for reimbursement that fell outside the period of performance...

Finding 2022-001 Federal Agency Name: Department of Homeland Security, State of Idaho Office of Emergency Management Program Name: Disaster Grants ? Public Assistance CFDA # 97.036 Finding Summary: Administrative labor costs were claimed for reimbursement that fell outside the period of performance of the federal award in two instances. In addition, one instance in which the Cooperative submitted a material cost for reimbursement that was not used in the project. Responsible Individuals: Reed Christensen Corrective Action Plan: Management revised its procedures to ensure a review of labor hours submitted in the future for FEMA-reimbursed projects in order to ensure the labor hours submitted fall more precisely within the Federally specified timeframe of the disaster declaration. As it concerns material cost reimbursements, in the future the work order will be reviewed and reconciled to the ?pick list? quantities. This has also been added to our FEMA-related work procedure. Anticipated Completion Date: March 30, 2023

View Audit 53569

Finding 48468 (2022-008)

Material Weakness 2022

Rochester Community School Corporation

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

FINDING 2022-008 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Todd VanDerWeele Contact Phone Number: 574.223.2159 Views of Responsible Official: We concur with the finding. The Head Secretary at Rochester High School will document any student that is removed ...

FINDING 2022-008 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Todd VanDerWeele Contact Phone Number: 574.223.2159 Views of Responsible Official: We concur with the finding. The Head Secretary at Rochester High School will document any student that is removed from the high school graduation cohort. The secretary will have the high school principal review and approve this documentation, and the secretary will place in the student?s permanent file. Anticipated Completion Date: May 31, 2023

View Audit 52598

Finding 48467 (2022-007)

Material Weakness 2022

Rochester Community School Corporation

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.207 § 200.303

FINDING 2022-007 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Todd VanDerWeele Contact Phone Number: 574.223.2159 Views of Responsible Official: We concur with the finding. 1. The Curriculum Director will create a control at the beginning of the school year s...

FINDING 2022-007 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Todd VanDerWeele Contact Phone Number: 574.223.2159 Views of Responsible Official: We concur with the finding. 1. The Curriculum Director will create a control at the beginning of the school year so that we can properly ensure all parties receive test security training. This will be a google document, separated by tabs at the bottom for each building, with the names of all staff members. The control will also contain columns that can be check marked when test security forms and training is completed. The control will also contain a box to show the date training was completed. 2. We will have this document for training on test security in each building in August and September. Each staff member will sign the document to show they received the training. 3. The Curriculum Director will create an agenda for each training to properly ensure all staff members are trained. 4. All staff members will also be required to sign the test security form provided by the IDOE at their respective training. 5. For all staff members who miss training at their building, a Google Form will be provided with all of the test security information. Staff members will be required to fill out the form and watch the training video. The form will be time and date stamped. 6. The Curriculum Director will update the control at least once a week until all staff members are trained. Anticipated Completion Date: February 2024

View Audit 52598

Finding 48458 (2022-005)

Material Weakness 2022

Rochester Community School Corporation

IN

Matching / Level of Effort / Earmarking § 200.303

FINDING 2022-005 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Todd VanDerWeele Contact Phone Number: 574.223.2159 Views of Responsible Official: We concur with the finding. The Special Education Director will immediately have employees fill out time and effor...

FINDING 2022-005 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Todd VanDerWeele Contact Phone Number: 574.223.2159 Views of Responsible Official: We concur with the finding. The Special Education Director will immediately have employees fill out time and effort sheets showing time spent with non-public students. The Special Education Director will approve these sheets, and forward a copy to the business office for grant reimbursement purposes. Anticipated Completion Date: March 31, 2023

View Audit 52598

Finding 48446 (2022-001)

Material Weakness 2022

Mid-East Career and Technology Centers

OH

Special Tests & Provisions Student Financial Aid Subrecipient Monitoring

Finding Number: 2022-001 Planned Corrective Action: Mid-East's Adult Education Financial Coordinator retired at the end of Fiscal Year 2021. As any new position, there was a learning curve and the new Financial Aid Coordinator received limited training with the former Coordinator. Consultants were...

Finding Number: 2022-001 Planned Corrective Action: Mid-East's Adult Education Financial Coordinator retired at the end of Fiscal Year 2021. As any new position, there was a learning curve and the new Financial Aid Coordinator received limited training with the former Coordinator. Consultants were hired to help, but this specific reconciliation process was not discussed. There has been a recent change in the Adult Education Director's position, and it is the intention of the new Director to eventually cross-train positions. This will assist in the future for a smoother transition between employees leaving and new employees hired. Since the finding, the Adult Education Financial Coordinator has established a checklist of items that need to be completed for each drawdown. This checklist will be placed in each drawdown folder. The Monthly Drawdown Reconciliation plan will include beginning with verifying with Common Origination and Disbursement Center (COD) School Summery report prior to the disbursement. Once the disbursement information is entered into Ed-Express and transferred to COD for the month review of the School Summary report, it will be reviewed to verify that the "Cash>Net Accepted & Posted Disbursements" matches the Achademix Drawdown Batch. Then, again when the disbursement funds are disbursed, a review of the COD School Summary report will occur. At any time, if a variance occurs, it will be addressed immediately. This plan of action went into place with the February 17, 2023 disbursement process. All documentation of any reconciliations will be kept in each drawdown file. The variance of the $866.00 occurred during the final drawdown of Fiscal Year 2022. As the reconciliation process was not in place, the variance was not discovered. As a new Fisca Year started, it was a new batch of funds, and the $866 variance was not discovered until the audit process. The variance was researched and corrected. The correction was located and corrected in Ed Express and had no monetary effect. The School Summary report from COD Cash>Net Accepted & Posted Disbursements" is at zero for 2021-2022, and documentation has been kept on that. The newly implemented checklist and process for reconciliation will prevent variances from happening in the future. Anticipated Completion Date: Currently in place and will continue. Responsible Contact Person: Thasia Shilling, Adult Education Financial Aid Coordinator

View Audit 47843

Finding 48443 (2022-002)

Significant Deficiency 2022

Lake Central School Corporation

IN

Matching / Level of Effort / Earmarking § 200.303

FINDING 2022-002 Information on the federal program: Subject: Title I Grants to Local Educational Agencies - Earmarking Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010 Pass-Through Entity: Indiana Department of E...

FINDING 2022-002 Information on the federal program: Subject: Title I Grants to Local Educational Agencies - Earmarking Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Matching, Level of Effort, Earmarking Audit Finding: Significant Deficiency Criteria: 2 CFR section 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Context: The School Corporation did not meet the earmarking requirements for the S010A200014 grant award. Based on the documentation provided for the Parental Involvement set-aside, the School Corporation expended $5,868 less than the required amount for the fiscal year 2020 grant application. The lack of internal controls and noncompliance were systemic issues, which occurred throughout the audit period. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. In this day and age of electronic communications, online resources, and a decrease in the type of expenditures that are allowed in this expenditure classification, it is getting more and more difficult to expend the required amount on parental involvement activities. We will continue to search for more reading materials that can be provided to families and think of innovative ways to get people to come out to parent meetings. We are monitoring these expenditures monthly and are aware of the ongoing earmarking requirements. Responsible party and timeline for completion: Our Director of Student Services, Rebecca Gromala, will oversee this corrective action plan. We intend to have this earmarking spending requirement completed by the end of the current FY 2023 grant period, September 30, 2023.

View Audit 48256

Finding 48433 (2022-005)

Significant Deficiency 2022

North Central University

MN

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

Higher Education Emergency Relief Funds ? Assistance Living No. 84.425 Recommendation: We recommend the University review their reporting procedures to ensure all required steps are included as well as the supporting documentation to prepare the report is retained. The reports should be reviewed b...

Higher Education Emergency Relief Funds ? Assistance Living No. 84.425 Recommendation: We recommend the University review their reporting procedures to ensure all required steps are included as well as the supporting documentation to prepare the report is retained. The reports should be reviewed by someone other than the preparer of the report and this review should be documented. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: North Central will document in greater detail procedures of maintaining emergency funding. In addition, we will save all reporting in a shared and searchable location so in times of institutional employee turn-over access to reports and information can be available with ease. NCU will engage in the best practice of documenting approvals in a searchable way Name of the contact person responsible for corrective action: Rachel Wendorf, Director of Student Financial Services Planned completion date for corrective action plan: In process

View Audit 42773

Finding 48432 (2022-004)

Significant Deficiency 2022

North Central University

MN

Student Financial Aid Matching / Level of Effort / Earmarking Significant Deficiency § 200.303

Pell Grant ? CFDA No. 84.063 Federal Direct Loans ? CFDA No. 84.268 Federal Supplemental Educational Opportunity Grants ? CFDA No. 84.007 Federal Work Study Program ? CFDA No. 84.033 Recommendation: We recommend that the University document completion of approval and reviews. Views of responsible of...

Pell Grant ? CFDA No. 84.063 Federal Direct Loans ? CFDA No. 84.268 Federal Supplemental Educational Opportunity Grants ? CFDA No. 84.007 Federal Work Study Program ? CFDA No. 84.033 Recommendation: We recommend that the University document completion of approval and reviews. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: : Student Financial Services has worked with a consultant from Ellucian Colleague to help us produce monthly reconciliation reports that are directly integrated with Common Origination and Disbursement (COD) System to remain complaint with our regulatory requirement. This action was implemented due to this finding and to ensure compliance in the future. This will provide the needed documentation and approvals for reconciliation. Name of the contact person responsible for corrective action: Rachel Wendorf, Director of Student Financial Services Planned completion date for corrective action plan: In process

View Audit 42773

Finding 48431 (2022-003)

Significant Deficiency 2022

North Central University

MN

Student Financial Aid Reporting Significant Deficiency

Pell Grant ? CFDA No. 84.063 Federal Direct Loans ? CFDA No. 84.268 Federal Supplemental Educational Opportunity Grants ? CFDA No. 84.007 Federal Work Study Program ? CFDA No. 84.033 Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting statu...

Pell Grant ? CFDA No. 84.063 Federal Direct Loans ? CFDA No. 84.268 Federal Supplemental Educational Opportunity Grants ? CFDA No. 84.007 Federal Work Study Program ? CFDA No. 84.033 Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes and other enrollment information to NSLDS to ensure timely and accurate reporting. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: This finding is linked to the reporting errors that many schools seem to be experiencing with their clearinghouse program length reporting. While our program length for a bachelor?s degree is 60 months, the average completion time nationally is 5 years. In order to eliminate errors with aid eligibility, the Registrar set up an automated process that assigns the Anticipated Graduation Date for 5 years from the initial term of entry. NCU has followed this same process for the past 20 years, and it has never raised any concerns. This is a simple time-saving process that eliminates the need to update the Anticipated Graduation date manually for each student who does not graduate within 4 years prior to running the monthly enrollment reports for NSC. As a member of many national organizations, we continue to monitor this reporting challenge as a university to try to reconcile how to report program length for aid eligibility and program length for clearinghouse compliance. In addition, a quality check process is being developed to ensure graduation dates or enrollment timelines are reported accurately to NSLDS. This work is being completed in tandem with our Registrar?s Office who reports to NSLDS through the National Clearinghouse. Name of the contact person responsible for corrective action: Rachel Wendorf, Director of Student Financial Services Planned completion date for corrective action plan: In process

View Audit 42773

Finding 48429 (2022-002)

Significant Deficiency 2022

City of North Las Vegas

NV

Subrecipient Monitoring HUD Housing Programs Matching / Level of Effort / Earmarking

The management team agrees with the auditor?s recommendation and has already implemented additional controls to address the stated concerns. Effective July 1, 2022, the City created a separate Grants division to centralize the application, compliance and administration of federal grants. This depart...

The management team agrees with the auditor?s recommendation and has already implemented additional controls to address the stated concerns. Effective July 1, 2022, the City created a separate Grants division to centralize the application, compliance and administration of federal grants. This department is responsible for creating a City-wide Grants Policy and Procedures Manual related to grants including but not limited to: acceptance of an award, managing an award, initiating and monitoring subawards, programmatic and financial reporting and closeout of awards. The Grants Director is responsible for the corrective action as it relates to this finding.

View Audit 41405

Finding 48425 (2022-002)

Significant Deficiency 2022

City of Paramount

CA

Matching / Level of Effort / Earmarking Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303 § 200.329

FINDING 2022-002 Program: COVID-19: Coronavirus State and Local Fiscal Recovery Funds CFDA No.: 21.027 Federal Grantor: United States Department of the Treasury Passed-through: N/A Compliance Requirements: Reporting Auditor Recommendation: We recommend the City enhance internal controls to ensure ...

FINDING 2022-002 Program: COVID-19: Coronavirus State and Local Fiscal Recovery Funds CFDA No.: 21.027 Federal Grantor: United States Department of the Treasury Passed-through: N/A Compliance Requirements: Reporting Auditor Recommendation: We recommend the City enhance internal controls to ensure Interim and Project and Expenditure Reports are prepared in accordance with program requirements. Views of Responsible Officials and Corrective Action: We concur with the recommendation and will enhance internal controls to ensure that the Interim and Project and Expenditure Reports are prepared in accordance with program requirements. During this reporting period, there was no clear direction from the State on how to submit prior period corrections, so to achieve this action, City staff submitted a zero ?current expenditure? and then included the prior period adjustment in the cumulative total. Since the audit found that this was the wrong process and a deficiency in reporting, the City will reach out to the State for assistance in reporting prior period corrections. The City will ensure a thorough review prior to submitting to ensure the report is accurate. The City also encountered reporting difficulties for the quarter ending 6/30/2022 with entering vendor information. City staff contacted the State to request assistance, however the State was overwhelmed with requests from agencies state-wide and was not able to respond to the City?s request in a timely manner. The State was aware of the issues and had allowed Cities to submit their report late. The City has not had any issue subsequent to the 6/30/2022 report and has been submitting its report timely. Name of Responsible Person: Kim Sao, Finance Director Implementation Date: 6/30/2023

View Audit 47393

Finding 48423 (2022-001)

Significant Deficiency 2022

Local Area Workforce Development Mayaguez-Las Marias

PR

Matching / Level of Effort / Earmarking

March 16, 2023 Cognizant or Oversight Agency for Audit: Local Area of Workforce Development Mayaguez-Las Marias respectfully submits the following corrective action plan for the year ende...

March 16, 2023 Cognizant or Oversight Agency for Audit: Local Area of Workforce Development Mayaguez-Las Marias respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Ortiz, Rivera, Rivera & Co.LLC, Suite 152, PO Box 70250, San Juan, Puerto Rico 00936-7250. Audit period: Fiscal year ended June 30, 2022. The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - FEDERAL AWARD PROGRAM AUDITS, DEPARTMENT OF LABOR Finding 2021-001: WIOA Cluster-WIOA Adult Program-CFDA No 17.258, WIOA Youth Activities-CFDA 17.259, Dislocated Worker Formula Grant-CFDA 17.278 Reportable Condition: See Condition 2022-001 Recommendation Our Audit Firm recommended the Local Area the monitoring of the earmaking for Younth Program in a quaterly basis to ensure that at the end of the two years meet the requirements. Action Taken We acknwledge the recommendations of the Audit Firm, however, we wish to indicate that during the past year we have been taking preventive measures, such as holding periodic meetings between the concerned departments, n order to achive the goals in all programs, particulary the out-of-school youth program. Form now on we will be more rigoruos in these measures, in order to fully comply with this requirement. IF the Cognizant or Oversigth Agency for Auditt has questions regarding this pllan, please call at (787) 834-8010 ext 2403.

View Audit 46113

Finding 48421 (2022-001)

Material Weakness 2022

Horizon Science Academy of Cleveland

OH

Matching / Level of Effort / Earmarking Subrecipient Monitoring

Finding Number: 2022-001 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 w...

Finding Number: 2022-001 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 46104

Finding 48412 (2022-001)

Significant Deficiency 2022

Milwaukee School of Engineering

WI

Student Financial Aid Matching / Level of Effort / Earmarking

Condition The change in student status for 3 of 25 students tested was not reported to the National Student Loan Data System (NSLDS) timely when the students graduated after the end of the spring term. The University subsequently corrected the 3 student?s status dates in NSLDS. Additionally, manage...

Condition The change in student status for 3 of 25 students tested was not reported to the National Student Loan Data System (NSLDS) timely when the students graduated after the end of the spring term. The University subsequently corrected the 3 student?s status dates in NSLDS. Additionally, management investigated further and identified a total of 255 students who were not reported timely. The University subsequently correct the students' status. Corrective Action Plan Corrective Action Planned: Situation: Incomplete files were sent to the Federal Clearinghouse. The degree transmittal files were incomplete due to an update to the MSOE operating and financial system, Jenzabar, in June that resulted in a loss of scripting that is used to create the file. Due to this loss of scripting, the file did not include names of graduates whose degree was conferred after the upgrade date. Remediation: MSOE IT recreated the scripting, ran a catch-up file, and submitted the file to the Clearinghouse. Ongoing Prevention: MSOE IT sends a copy of the file every week to the Registrar?s Office, who spot checks and samples the file to provide assurance of its completeness. Name(s) of Contact Person(s) Responsible for Corrective Action: Amy Liebl, Student Data Analyst, Registrar?s Office; Michael Timm, Applications Systems Analyst, Information Technology Anticipated Completion Date: September, 2022

View Audit 53778

Finding 48406 (2022-008)

Significant Deficiency 2022

Alexandria Community School Corporation

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303

2022-008 COVID-19 Education Stabilization Fund Recommendation: School Corporation management should establish a system of internal control to ensure compliance. Training over proper internal control development and implementation may be beneficial. Explanation of disagreement with audit fin...

2022-008 COVID-19 Education Stabilization Fund Recommendation: School Corporation management should establish a system of internal control to ensure compliance. Training over proper internal control development and implementation may be beneficial. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The school corporation will implement a review process to ensure reports are reviewed before submission. Name of the contact person responsible for corrective action: Cheryl Harvey, Business Manager Planned completion date for corrective action plan: Begin immediately

View Audit 52597

Finding 48401 (2022-004)

Significant Deficiency 2022

Alexandria Community School Corporation

IN

Internal Control / Segregation of Duties Eligibility Significant Deficiency § 200.303

2022-004 Title I Grants to Educational Agencies Recommendation: School Corporation management should implement procedures and controls to ensure the required Title I templates are used and properly reviewed and approved. Explanation of disagreement with audit finding: There is no disagreeme...

2022-004 Title I Grants to Educational Agencies Recommendation: School Corporation management should implement procedures and controls to ensure the required Title I templates are used and properly reviewed and approved. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The school corporation will review the homelessness provisions of Title I and ensure documentation is retained to support the allocation. Name of the contact person responsible for corrective action: Cheryl Harvey, Business Manager Planned completion date for corrective action plan: Begin immediately

View Audit 52597

Finding 48385 (2022-016)

Significant Deficiency 2022

State of New York

NY

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

State Agency: Department of Health Single Audit Contact: Melissa Fiore Title: Audit Services Director Telephone: 518-473-0525 E-mail Address: Melissa.Fiore@health.ny.gov Federal Program(s) (ALN # [s]): Medicaid Assistance (93.775, 93.777, 93.778) Audit Report Reference: 2022-016 Anticipated Completi...

State Agency: Department of Health Single Audit Contact: Melissa Fiore Title: Audit Services Director Telephone: 518-473-0525 E-mail Address: Melissa.Fiore@health.ny.gov Federal Program(s) (ALN # [s]): Medicaid Assistance (93.775, 93.777, 93.778) Audit Report Reference: 2022-016 Anticipated Completion Date: 12/1/2022 Corrective Action Planned: The Corrective Action was implemented. The Department will continue to follow its revised policies and procedures including internal controls to ensure any service organization with access to NCCI data maintain a confidentiality agreement to be compliant with CMS NCCI Technical Guidance manual, sections 7.1.1 and 7.1.2.

View Audit 49189

Finding 48384 (2022-015)

Material Weakness 2022

State of New York

NY

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

State Agency: Office of Children and Family Services Single Audit Contact: Bonnie Hahn Title: External Audit Liaison Telephone: 518-486-1034 E-mail Address: Bonnie.Hahn@ocfs.ny.gov Federal Program(s) (ALN # [s]): Social Services Block Grant (93.667) Audit Report Reference: 2022-015 Anticipated Compl...

State Agency: Office of Children and Family Services Single Audit Contact: Bonnie Hahn Title: External Audit Liaison Telephone: 518-486-1034 E-mail Address: Bonnie.Hahn@ocfs.ny.gov Federal Program(s) (ALN # [s]): Social Services Block Grant (93.667) Audit Report Reference: 2022-015 Anticipated Completion Date: 3/31/24 Corrective Action Planned: OCFS Bureau of Financial Operations has set up monitoring activities to review the adequacy of supporting documentation and appropriateness of Title XX claims. Going forward, the annual subrecipient risk assessment will be used to determine a schedule for reviewing the districts. OCFS will review the current monitoring activities performed by various program offices to determine, when considered as a whole, if they are sufficient to address the portion of the finding regarding eligibility and the accuracy of the Post-Expenditure Report.

View Audit 49189 Questioned Costs: $1

Finding 48382 (2022-014)

Significant Deficiency 2022

State of New York

NY

Subrecipient Monitoring Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

State Agency: Office of Children and Family Services Single Audit Contact: Bonnie Hahn Title: External Audit Liaison Telephone: 518-486-1034 E-mail Address: Bonnie.Hahn@ocfs.ny.gov Federal Program(s) (ALN # [s]): Foster Care Block Grant (93.658) Audit Report Reference: 2022-014 Anticipated Completio...

State Agency: Office of Children and Family Services Single Audit Contact: Bonnie Hahn Title: External Audit Liaison Telephone: 518-486-1034 E-mail Address: Bonnie.Hahn@ocfs.ny.gov Federal Program(s) (ALN # [s]): Foster Care Block Grant (93.658) Audit Report Reference: 2022-014 Anticipated Completion Date: 3/31/24 Corrective Action Planned: OCFS is in the process of determining procedures for reviewing the reasonableness of the rates being used by the local districts and will implement corrective action to remediate the finding. The 2022-2023 NYS Executive Budget included a mandate requiring Local Districts to pay no less than the Maximum State Aid Rate (MSAR) for all children in foster boarding homes no later than July 1, 2023. The Office of Children and Family Services is in the process of revising the MSAR tables. This change will require districts to review the Level of Difficulty (LOD) assigned to individual children and revise the rates assigned to them based on the new rate schedule. OCFS has established a two-year timeframe to allow districts to phase in the use of the rates and OCFS will provide technical assistance as needed.

View Audit 49189

Finding 48375 (2022-002)

Material Weakness 2022

New Philadelphia City School District

OH

Matching / Level of Effort / Earmarking

The projects that are completed using ESSER funding are subject to the Davis Bacon Act. The District notified the contractors of the requirement and all projects were completed using the Davis Bacon Act. The District did not require the contractor to notify the subcontractors in writing of the req...

The projects that are completed using ESSER funding are subject to the Davis Bacon Act. The District notified the contractors of the requirement and all projects were completed using the Davis Bacon Act. The District did not require the contractor to notify the subcontractors in writing of the requirement. Also, the District did not include the verbiage on the Purchase Orders that were issued to the contractors. All projects subject to the Davis Bacon Act will have the notation on the corresponding Purchase Orders. Also, the District began to check all prevailing wage rates as soon as it was brought to the Treasurer's attention.

View Audit 41222

Finding 48357 (2022-004)

Significant Deficiency 2022

Trinity Bible College and Graduate School

ND

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

2022-004 Higher Education Emergency Relief Funds (HEERF) Reporting Recommendation: We recommend that the College review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Explanation of disagreement with aud...

2022-004 Higher Education Emergency Relief Funds (HEERF) Reporting Recommendation: We recommend that the College review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Reporting will be reviewed for compliance and accuracy by FA Solutions, the student accounts coordinator, student aid coordinator and VP of Student Services. Name(s) of the contact person(s) responsible for corrective action: Mariel Lee, Melissa Hennessy, Shannon Stoughton and Matt Payne. Planned completion date for corrective action plan: This change will take place immediately.

View Audit 45760

Finding 48351 (2022-003)

Significant Deficiency 2022

Trinity Bible College and Graduate School

ND

Student Financial Aid Reporting Significant Deficiency

2022-003 COD Reporting Recommendation: We recommend the College evaluate its procedures and policies around reporting Pell disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audi...

2022-003 COD Reporting Recommendation: We recommend the College evaluate its procedures and policies around reporting Pell disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Pell disbursements will be reviewed by the Student Aid Coordinator and then by the VP of Student Services to ensure accuracy and timeliness. Name(s) of the contact person(s) responsible for corrective action: Mariel Lee, Shannon Stoughton, Matt Payne Planned completion date for corrective action plan: This change will take place immediately.

View Audit 45760

Corrective Action Plans

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