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Corrective Action Plans

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Carolina College of Biblical Studies
NC
Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking
FINDING 2022-004 ? R2T4 Calculation Program Name: Federal Direct Student Loan Program Federal Pell Grant Program AL# and Program Expenditures: 84.268 ($451,732) 84.063 ($279,693) Award Number: P268K227533 P063P227533 Federal Award Year: July 1, 2021 to June 30, 2022 Questioned Costs: $4,22...
FINDING 2022-004 ? R2T4 Calculation Program Name: Federal Direct Student Loan Program Federal Pell Grant Program AL# and Program Expenditures: 84.268 ($451,732) 84.063 ($279,693) Award Number: P268K227533 P063P227533 Federal Award Year: July 1, 2021 to June 30, 2022 Questioned Costs: $4,227 Condition Found: The R2T4 was not calculated correctly for two of the sixteen students in the compliance testing sample. A separate sample was selected to test additional R2T4 calculations. The R2T4 was not calculated correctly for two of the three students in the R2T4 testing sample. Between the two samples, all of the R2T4s completed during the year were reviewed. Corrective Action Plan: All of the R2T4s completed during the year were recalculated in October 2022. On October 6, 2022, $3,381 of Federal Pell Grant Funds and $846 of Federal Direct Loan Funds were returned to the Department of Education. Procedures will be improved to ensure that R2T4s are calculated correctly. Anticipated Completion Date: The corrective action was completed by October 6, 2022. Contact Person: Stephanie Dickerson, Registrar/Financial Aid 910-323-5614
View Audit 47703 Questioned Costs: $1
Carolina College of Biblical Studies
NC
Student Financial Aid Matching / Level of Effort / Earmarking
FINDING 2022-003 ? Exit Interview Program Name: Federal Direct Student Loan Program AL# and Program Expenditures: 84.268 ($451,732) Award Number: P268K227533 Federal Award Year: July 1, 2021 to June 30, 2022 Questioned Costs: $-0- Condition Found: Two of the sixteen federal student financi...
FINDING 2022-003 ? Exit Interview Program Name: Federal Direct Student Loan Program AL# and Program Expenditures: 84.268 ($451,732) Award Number: P268K227533 Federal Award Year: July 1, 2021 to June 30, 2022 Questioned Costs: $-0- Condition Found: Two of the sixteen federal student financial aid recipients in our sample did not complete an exit interview or were not sent exit interview instructions. Corrective Action Plan: An exit interview was sent to both of students in question on August 9, 2022. Procedures will be improved to ensure that an exit interview is completed when a student withdraws from the College Anticipated Completion Date: The corrective action was completed on August 9, 2022. Contact Person: Stephanie Dickerson, Registrar/Financial Aid 910-323-5614
View Audit 47703
Carolina College of Biblical Studies
NC
Student Financial Aid Cash Management Reporting
FINDING 2022-002 ? COD Disbursement Dates Program Name: Federal Direct Student Loan Program Federal Pell Grant Program AL# and Program Expenditure: 84.268 ($451,732) 84.063 ($279,693) Award Number: P268K227533 P063P217533 Federal Award Year: July 1, 2021 to June 30, 2022 Questioned Costs: ...
FINDING 2022-002 ? COD Disbursement Dates Program Name: Federal Direct Student Loan Program Federal Pell Grant Program AL# and Program Expenditure: 84.268 ($451,732) 84.063 ($279,693) Award Number: P268K227533 P063P217533 Federal Award Year: July 1, 2021 to June 30, 2022 Questioned Costs: $-0- Condition Found: The Common Origination and Disbursement System (?COD?) disbursement date did not agree with the disbursement date on accounts for five of the eight students receiving Federal Direct Loans and ten of the fourteen students receiving Federal Pell Grant funds in our sample. A total of twelve students were affected by this finding. Corrective Action Plan: The Vice President of Finance corrected the disbursement dates for the students in question in October 2022. Going forward, the Student Financial Aid Office and Business Office will coordinate the drawdown of funds, reporting to COD, and posting to student accounts. Anticipated Completion Date: The corrective action was completed in October 2022. Contact Person: Stephanie Dickerson, Registrar/Financial Aid 910-323-5614
View Audit 47703
Northern Kentucky University
KY
Student Financial Aid Special Tests & Provisions Reporting
Views of responsible officials and planned corrective action plan ? Northern Kentucky University will meet the requirements outlined by the U.S. Department of Education for treatment of Federal Aid funds (R2T4) when a student ceases to be enrolled prior to the end of a period of enrollment. The fol...
Views of responsible officials and planned corrective action plan ? Northern Kentucky University will meet the requirements outlined by the U.S. Department of Education for treatment of Federal Aid funds (R2T4) when a student ceases to be enrolled prior to the end of a period of enrollment. The following corrective action will be taken by NKU to ensure compliance: ? The University will return funds within 45 days. ? The University will review its Return of Funds procedures to ensure compliance.
View Audit 42317
Finding 47229 (2022-002)
Significant Deficiency 2022
Wyandanch Union Free School District
NY
Eligibility Significant Deficiency Matching / Level of Effort / Earmarking
FINDING # 2022-002 (REPEAT FINDING OF #2021-002, 2020-003, and 2019-004) U.S. Department of Education ? Passed-through the NYS Education Department Special Education - Grants to States (IDEA, Part B); ALN 84.027; Project #0032-22-0877; Grant Period ? Fiscal Year Ended June 30, 2022 Special Educatio...
FINDING # 2022-002 (REPEAT FINDING OF #2021-002, 2020-003, and 2019-004) U.S. Department of Education ? Passed-through the NYS Education Department Special Education - Grants to States (IDEA, Part B); ALN 84.027; Project #0032-22-0877; Grant Period ? Fiscal Year Ended June 30, 2022 Special Education - Grants to States (IDEA Preschool); ALN 84.173; Project #0033-22-0877; Grant Period ? Fiscal Year Ended June 30, 2022 Significant Deficiency Compliance Requirement: Level of Effort Criteria: According to the OMB Compliance Supplement, IDEA Part B funds received by a school district cannot be used, except under certain limited circumstances, to reduce the level of expenditures for the education of children with disabilities made by the school district from local funds, or a combination of State and local funds, below the level of those expenditures for the preceding fiscal year. To meet this requirement, school districts must meet (1) the eligibility standard and (2) the compliance standard. Condition: The District did not maintain supporting documentation for the maintenance of effort calculator for compliance for actual amounts for the 2020/2021 fiscal year and thus, the District was unable to substantiate various amounts reported within the calculator. Cause: Due to turnover of multiple positions at the District, the District did not maintain the supporting documentation used to substantiate the amounts reported in the maintenance of effort calculator for compliance. Effect: The District did not maintain the supporting documentation used to substantiate the amounts reported in the maintenance of effort calculator for compliance. Questioned Costs: None. Recommendation: We recommend the District develop a system of internal controls to maintain support for the maintenance of effort calculator for compliance. District?s Response: Implementation Plan of Action: The District agrees with these findings; had recognized this matter prior to the start of this audit and took corrective action for maintenance of effort calculator?s. Going forward the business official will file the maintenance of effort reports which will reconcile with the ST-3. Implementation Date: March 30, 2023 Person Responsible for the Implementation: Richard Snyder, the School Business Official is responsible for the implementation of this policy and procedure.
View Audit 41085
Finding 47222 (2022-003)
Material Weakness 2022
Benedict College
SC
Student Financial Aid Reporting Subrecipient Monitoring
Finding Number: 2022-003 Condition: Of the 40 students selected for enrollment reporting testing, the College did not properly update student enrollment informaion for some students in a timely manner. ...
Finding Number: 2022-003 Condition: Of the 40 students selected for enrollment reporting testing, the College did not properly update student enrollment informaion for some students in a timely manner. Planned Corrective Action: The errors are attributed to incorrect programming embedded in the school's learning management system and delays by NSC in relaying information to NSLDS. To correct the findings, Benedict is implementing the following action plan: 1) The reporting process was temporarily moved to another campus office during a staff transition in the Registrar's Office. With a new registrar and assistant registrar in place, the process will be reassigned to the Registrar. 2) The college is scheduling a process maintenance session with representatives from Jenzabar EX to ensure proper coding in the school's learning management system. Individualized training will also be scheduled for the Registrar's staff to ensure a full understanding of the mechanics of the reporting system. 3) As NSC only reports status changes when the subsequent file is received (for example, May status changes are only reported to NSLDS when the June report is received), Benedict's NSC submission schedule will be amended to every 30 days throughout the entire calendar year, thereby ensuring that the triggering event allows NSLDS receipt within 60 days. Contact person responsible for corrective action: Dr. Kimberly Haynes-Stephens, AVP for Academic Support and Assessment; Roberta Davis, Registrar; Monique Rickenbaker, Director of Financial Aid; Chief Financial Officer. Anticipated Completion Date: April 30, 2023.
View Audit 53657
Finding 47217 (2022-002)
Significant Deficiency 2022
Argos Community Schools
IN
Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.302 § 200.303 § 200.328
Finding 2022-002 Information on the federal program: Subject: Education Stabilization Fund ? Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 ? Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Pass-Through Entity: Indiana Department of Edu...
Finding 2022-002 Information on the federal program: Subject: Education Stabilization Fund ? Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 ? Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U 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 requirements. Context: The School Corporation was required to submit two Annual Data Reports to the Indiana Department of Education (IDOE) to meet federal reporting requirements for ESSER grant awards. The first report was for the period of March 13, 2020 to September 30, 2020 and was due by January 21, 2021. The second report was for the period of October 1, 2020 to June 30, 2021 and was due by May 13, 2022. We noted for both reports that were submitted, there was no documented review by someone other than the preparer of the report to ensure the information submitted was complete and accurate. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following corrective action?Argos Community Schools will ensure that going forward, all documents will be overseen by at least two parties in the Business Office, with signed documentation. Responsible party and timeline for completion: Federal regulation requires Kelli VanDerWeele, Corporation Treasurer/Director of Business Services and Ned Speicher, Superintendent, will be overseeing and putting corrective action plan in place immediately.
View Audit 52777
Finding 47216 (2022-001)
Material Weakness 2022
Argos Community Schools
IN
Matching / Level of Effort / Earmarking Special Tests & Provisions Subrecipient Monitoring § 200.303
Finding 2022-001 Information on the federal program: Subject: Education Stabilization Fund ? Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Pass-Thro...
Finding 2022-001 Information on the federal program: Subject: Education Stabilization Fund ? Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions - Wage Rate Requirements Audit Findings: Material Weakness, Material Noncompliance 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 Special Tests and Provisions ? Wage Rate Requirements compliance requirements. The School Corporation did not obtain the weekly payroll reports certifications from a construction company and its subcontractors for a building project. Context: The School Corporation did not have an internal control designed to collect the weekly payroll reports certifications from a construction company and its subcontractors for building projects which include playground equipment and an outdoor classroom. As of June 30, 2022, $174,607 was disbursed related to these construction projects. The construction payments represented 17% of the Education Stabilization Fund expenditures for the audit period. Therefore, no review was performed to ensure that pay rates complied with the federal wage rate requirements. The construction contracts did not include clauses for federal wage rate requirements. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following corrective action?Argos Community Schools will ensure that going forward any construction we have done, funded with federal dollars will be compliant with Davis-Bacon Act Reporting laws and ensure we received required documentation, as required by Federal Law. Responsible party and timeline for completion: Federal regulation requires Kelli VanDerWeele, Corporation Treasurer/Director of Business Services and Ned Speicher, Superintendent, will be overseeing corrective action plan on any future projects. As of today, we do not have any projects in place that would be require implementation of these laws.
View Audit 52777
Finding 47207 (2022-001)
Significant Deficiency 2022
Sandusky City School District
OH
Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking
Finding Number: 2022-001 Planned Corrective Action: Student withdrawal and graduation files will be updated in NSLDS at the time of occurrence. A monthly review of all files will occur in NSLDS at the end of each month. Anticipated Completion Date: 03/01/2023 Responsible Contact Person: Crystal Cook...
Finding Number: 2022-001 Planned Corrective Action: Student withdrawal and graduation files will be updated in NSLDS at the time of occurrence. A monthly review of all files will occur in NSLDS at the end of each month. Anticipated Completion Date: 03/01/2023 Responsible Contact Person: Crystal Cook, Financial Aid Coordinator, and Christine Stark, Director
View Audit 53506
University of Pennsylvania
PA
Cash Management Subrecipient Monitoring Allowable Costs / Cost Principles § 200.207 § 200.305
The University is currently following and believes it is in compliance with the cash management regulations as written in 2 CFR Part 200.305(b) which require the organization to minimize the time lapse between request for reimbursement from sponsoring agencies and vendor payment. We understand that ...
The University is currently following and believes it is in compliance with the cash management regulations as written in 2 CFR Part 200.305(b) which require the organization to minimize the time lapse between request for reimbursement from sponsoring agencies and vendor payment. We understand that variations remain in the interpretation of the cash management compliance requirement. For example, on October 20, 2017, the Council On Governmental Relations (COGR) wrote a letter to the Office of Financial Management expressing concern that the cash management requirement language in the 2017 Compliance Supplement was not aligned with the requirements for cash management as currently written in 2 CFR Part 200.305(b). COGR?s position is that the Compliance Supplement should be revised to conform with the cash management requirements as written in 2 CFR 200.305(b). The University agrees with COGR?s position and believes the language in the Compliance supplement leads to an unrealistic and unreasonable administrative burden for universities and possibly a reconfiguration of smoothly running electronic process or a complete replacement of electronic processes with an inefficient, manual one in efforts to ensure each vendor has been paid prior to requesting reimbursement from the sponsoring agency. The University will continue to monitor the OMB interpretation of the Cash Management requirements. For FY22, we note that the overall number of exceptions has decreased. Furthermore, the payments identified as exceptions in the FY22 audit were almost all made to vendors within our institutional standard terms of net 45 days, with the exception of 1 which was made 51 days after the request for reimbursement. The Office of Research Services remains committed to ensuring that the federal government is not unfairly disadvantaged by our processes. To that end, during the fall of 2022, the University implemented certain enhancements to further minimize the time lapse between request for reimbursement from sponsoring agencies and vendor payment. A custom process was implemented in the University?s financial system to update payment terms to `immediate? for vendor invoices on Line of Credit sponsored awards. In addition, the University added a new metric to the reporting dashboard for its Procure-to-Pay system to specifically highlight Purchase Order invoices for sponsored awards which were on hold, to assist the university business and grant managers in prioritizing the resolution of those holds preventing 2 invoices on sponsored awards from being paid immediately. We expect to see the impact of these enhancements in the FY23 audit.
View Audit 53797
Finding 47190 (2022-001)
Significant Deficiency 2022
Menno Haven, Inc.
PA
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Reporting § 200.303
Finding 2022-001 Condition/Context During the audit of the program in the prior year, known questioned costs of $30,174 were identified related to expenses improperly applied to the funding. In the Period 4 submission, the Organization should have corrected the error by reducing lost revenues repo...
Finding 2022-001 Condition/Context During the audit of the program in the prior year, known questioned costs of $30,174 were identified related to expenses improperly applied to the funding. In the Period 4 submission, the Organization should have corrected the error by reducing lost revenues reported for the amount of known questioned costs identified in the prior year as instructed by the Health Resources and Service Administration (HRSA). Lost revenues reported in the Period 4 submission were not properly reduced for the known questioned costs identified. In addition, the Period 4 submission and lost revenue calculation did not contain a review and approval prior to submission to detect potential errors of this nature. This is not a statistically valid sample. Corrective Action Plan Corrective Action Planned: The Organization agrees with the finding. The next required filing will be reduced by the $30,174 which should have been done in Period 4. Segregation of duties between the preparation of the reports and the review/approval of them, including reviewing all supporting documents, is in place. Going forward once the information is reviewed it will be clearly stated that everything has been reviewed and to the best of the reviewer?s knowledge everything is correct, dated and signed prior to filing the information. This will be reported to the Finance Committee and Board so that it will be in the minutes. Name(s) of Contact Person(s) Responsible for Corrective Action: Ryan Fritz, Chief Financial Officer Anticipated Completion Date: This will be corrected on the next required submission.
View Audit 52826
Finding 47181 (2022-001)
Material Weakness 2022
Metropolitan Learning Institute, Inc.
NY
Material Weakness Reporting Matching / Level of Effort / Earmarking
Management?s Corrective Action Plan Audit Firm: Andrew Pieri CPA, PC. Audit Period: January 1, 2022 through December 31, 2022 The finding from the December 31, 2022 schedule of findings and question costs is discussed below. The finding is numbered consistent with the number assigned in the schedu...
Management?s Corrective Action Plan Audit Firm: Andrew Pieri CPA, PC. Audit Period: January 1, 2022 through December 31, 2022 The finding from the December 31, 2022 schedule of findings and question costs is discussed below. The finding is numbered consistent with the number assigned in the schedule. FINDING: 2022-001 Quarterly and Annual Reporting Federal Agency / Federal Program: U.S. Department of Education / Education Stabilization Fund Subject: Reporting (L) CFDA Number: 84.425 Metropolitan Learning Institute, Inc. agrees with the finding. Planned Corrective Action Plan: The School will amend the quarterly and annual reports and provide the support documentation for all the components in the annual report to the auditor for testing. Responsible for corrective action: James Bruce . Anticipated completion date: 11/300/2023
View Audit 52821
Ncr of Lubbock, Tx Dba Courtyard at King's Dominion
OH
Procurement, Suspension & Debarment Subrecipient Monitoring HUD Housing Programs
Name of auditee: National Church Residences of Lubbock, TX HUD auditee identification number: 113-EE072 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended March 31, 2022 CAP prepared by Name: Jill Kolb Position: Vice President of Housing Accounting Telephone nu...
Name of auditee: National Church Residences of Lubbock, TX HUD auditee identification number: 113-EE072 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended March 31, 2022 CAP prepared by Name: Jill Kolb Position: Vice President of Housing Accounting Telephone number: 614-451-2151 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition #2022-001 (CFDA 14.157): The required monthly deposits to the reserve for replacements account were not made during the year ended March 31, 2022. Recommendation: Management should make an additional deposit(s) in future years until all required deposits have been made or request approval from HUD to suspend the required reserve for replacement deposits. Action(s) Taken or Planned on the Finding: Management has requested suspension of required reserve for replacement deposits. As of the report date, HUD has not approved this request.
View Audit 41455
Finding 47155 (2022-001)
Significant Deficiency 2022
College of Dupage Community College District 502
IL
Student Financial Aid Reporting Significant Deficiency
CORRECTIVE ACTION PLAN U.S. Department of Education College of DuPage, Community College District Number 502 (the College), respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: CliftonLarsonAllen LLP, Oak ...
CORRECTIVE ACTION PLAN U.S. Department of Education College of DuPage, Community College District Number 502 (the College), respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: CliftonLarsonAllen LLP, Oak Brook, Illinois Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings, responses, and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Findings ? Financial Statement Audit: None Findings ? Federal Award Programs Audits: Department of Education 2022-001 ? Enrollment Status Reporting Recommendation: We recommend that the College review its procedures to ensure enrollment status changes are reported to NSLDS accurately, as required by regulations. Planned Corrective Action: The College of DuPage has reviewed and agrees with the enrollment reporting finding and has already taken multiple steps to resolve all issues ensuring complete, accurate and timely reporting. The College has done or will do the following: 1. Short term solution ? To reduce any knowledge gaps going forward, the responsibility of enrollment reporting into NSLDS will now be the responsibility of the Enrollment Reporting Specialist. That position is housed in the Records office and reports to the Registrar. The Enrollment Reporting Specialist will be responsible for all aspects of enrollment reporting to NSC and NSLDS including the aforementioned subpopulation of students. 2. Long term solution(s) ? The Record?s office will work closely with the Information Technology department to automate the process of capturing unofficial withdrawal information from Colleague and reporting it to NSC. That information will then be automatically updated into NSLDS effortlessly and without manual intervention. Additionally, the college is re-examining its policy for allowing students to register for multiple programs of study simultaneously. Contacts Responsible for Corrective Action: Dr. Diana Del Rosario, Assistant Provost, Student Affairs Nishia Ikezoe Heard, Senior Director, Student Financial Assistance, Veterans Services & Scholarships Jill Pierson, Registrar Scott Brady, CFO & Treasurer
View Audit 41346
Finding 47132 (2022-002)
Significant Deficiency 2022
Coker University
SC
Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking
2022-002. Debt Reserve Requirement Name of contact person responsible for Corrective Action Plan: Dan Buryj, Vice President of Administration and Finance Corrective Action Plan: We concur with the finding. The University is in the process of implementing controls and procedures to ensure that all ...
2022-002. Debt Reserve Requirement Name of contact person responsible for Corrective Action Plan: Dan Buryj, Vice President of Administration and Finance Corrective Action Plan: We concur with the finding. The University is in the process of implementing controls and procedures to ensure that all dent reserve funds are transfered timely in accordance with applicable compliance requirements. Anticipated Completion Date: Spring 2023
View Audit 51293
Finding 47128 (2022-001)
Material Weakness 2022
Coker University
SC
Allowable Costs / Cost Principles Material Weakness Reporting
2022-001. Enrollment Reporting Name of contact person responsible for Corrective Action Plan: Whitney Costner, Registrar Corrective Action Plan: We concur with the finding. The University is in the process of implementing controls and procedures to ensure that all student roster files are reviewe...
2022-001. Enrollment Reporting Name of contact person responsible for Corrective Action Plan: Whitney Costner, Registrar Corrective Action Plan: We concur with the finding. The University is in the process of implementing controls and procedures to ensure that all student roster files are reviewed, updated and submitted in accordance with applicable compliance requirements. Anticipated Completion Date: December 2023
View Audit 51293
Finding 47120 (2022-005)
Significant Deficiency 2022
Nebraska Indian Community College
NE
Reporting Significant Deficiency Matching / Level of Effort / Earmarking
2022-005 COVID-19 Education Stabilization Fund: Higher Education Emergency Relief Funds ? Assistance Listing No. 84.425 Recommendation: We recommend that the College develop a process and internal controls to ensure timely publication and submission of required reports and maintain supporting docum...
2022-005 COVID-19 Education Stabilization Fund: Higher Education Emergency Relief Funds ? Assistance Listing No. 84.425 Recommendation: We recommend that the College develop a process and internal controls to ensure timely publication and submission of required reports and maintain supporting documentation to verify compliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College has taken corrective action to ensure submission and posting of required reports are documented in accordance with compliance requirements. Name of the contact person responsible for corrective action: Shona Campbell, Business Office Director Planned completion date for corrective action plan: June 30, 2023
View Audit 51287
Finding 47114 (2022-004)
Significant Deficiency 2022
Nebraska Indian Community College
NE
Cash Management Significant Deficiency Matching / Level of Effort / Earmarking
2022-004 Assistance to Tribally Controlled Community Colleges and Universities ? Assistance Listing No. 15.027 Recommendation: We recommend that the College implement a process for tracking program income and returning the funds in accordance with the stated criteria. Explanation of disagreement wi...
2022-004 Assistance to Tribally Controlled Community Colleges and Universities ? Assistance Listing No. 15.027 Recommendation: We recommend that the College implement a process for tracking program income and returning the funds in accordance with the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College has taken corrective action by seeking guidance and preferred treatment of advance draws. The College has implemented a process to track interest earned on advance draws and plans to utilize such earnings in accordance with the guidance obtained from the granting agency. Name of the contact person responsible for corrective action: Shona Campbell, Business Office Director Planned completion date for corrective action plan: June 30, 2023
View Audit 51287
Finding 47112 (2022-002)
Material Weakness 2022
Nebraska Indian Community College
NE
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
2022-002 Assistance to Tribally Controlled Community Colleges and Universities ? Assistance Listing No. 15.027 COVID-19 Education Stabilization Fund: Higher Education Emergency Relief Funds ? Assistance Listing No. 84.425 Recommendation: We recommend that the College develop a process and internal...
2022-002 Assistance to Tribally Controlled Community Colleges and Universities ? Assistance Listing No. 15.027 COVID-19 Education Stabilization Fund: Higher Education Emergency Relief Funds ? Assistance Listing No. 84.425 Recommendation: We recommend that the College develop a process and internal controls that will mitigate the risk of incorrectly calculating the indirect costs to be charged to federal programs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College has communicated the questioned indirect costs to the US Department of Interior and US Department of Education. Updated prospective reporting will include the derecognition of such indirect costs, as directed by the granting agencies, and additional qualifying expenditures will be identified to supplement these indirect costs under each of the grants. Name of the contact person responsible for corrective action: Shona Campbell, Business Office Director Planned completion date for corrective action plan: June 30, 2023
View Audit 51287 Questioned Costs: $1
Capitol Technology University
MD
Student Financial Aid Special Tests & Provisions Reporting
The University acknowledges that there were 2 out of the 25 students selected that the change in enrollment status was reported by the University more than 60 days after the enrollment status change. Effective with the Student Enrollment Roster received from NSLDS in January 2023, the business prac...
The University acknowledges that there were 2 out of the 25 students selected that the change in enrollment status was reported by the University more than 60 days after the enrollment status change. Effective with the Student Enrollment Roster received from NSLDS in January 2023, the business practice has changed with the implementation of the modernized NSLDS Professional Access website. Upon receipt of the Student Enrollment Roster, the file is updated by an algorithm using data from the University?s CRM, Jenzabar. The resulting spreadsheet is uploaded to NSLDS for verification and submittal. The accepted records are updated in NSLDS? database and are removed from the resulting spreadsheet produced by NSLDS. The records that error-out are listed on the resulting spreadsheet. This file is maintained for audit purposes. To ensure accurate enrollment status updates, the records listed on the resulting spreadsheet are updated manually on the NSLDS website. The manual entries are updated in real-time. In addition, the University is updating enrollment status changes manually upon receipt of Action Forms initiated by the student instead of waiting for the next Enrollment Report from NSLDS. This should correct the issue where a change in student status was not captured by NSLDS and reasonably ensure compliance with Federal statutes.
View Audit 51286
Finding 47091 (2022-001)
Material Weakness 2022
Riverview Community School District
MI
Material Weakness Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Audit Finding 2022-001 - Wage Rate Requirements Management concurs with the finding and will ensure that federally funded construction projects and change orders in excess of $2000 will include provisions for compliance with the Davis-Bacon Act. The Director of Business & Finance will implement proc...
Audit Finding 2022-001 - Wage Rate Requirements Management concurs with the finding and will ensure that federally funded construction projects and change orders in excess of $2000 will include provisions for compliance with the Davis-Bacon Act. The Director of Business & Finance will implement procedures to require federally funded construction contracts be reviewed for compliance with federal requirements. Anticipated completion date is June 30, 2023.
View Audit 41538
Finding 47058 (2022-001)
Significant Deficiency 2022
Fraternity House, Inc.
CA
Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.303
On July 01, 2022 Fraternity House, Inc. has employed the services of an external accounting firm to assist with the accounting duties of the organization. This will allow appropriate segregation of duties between recording of entering financial information into QuickBooks, processing disbursements, ...
On July 01, 2022 Fraternity House, Inc. has employed the services of an external accounting firm to assist with the accounting duties of the organization. This will allow appropriate segregation of duties between recording of entering financial information into QuickBooks, processing disbursements, reconciliation of the bank accounts and respective review and oversite of the accounting responsibilities.
View Audit 51274
Finding 47053 (2022-003)
Significant Deficiency 2022
Scott County
MN
Matching / Level of Effort / Earmarking Subrecipient Monitoring Eligibility
2022-003 Medical Assistance ? Assistance Listing No. 93.778 Recommendation: We recommend the County reviews its procedures to ensure all casefile reviews are documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to findi...
2022-003 Medical Assistance ? Assistance Listing No. 93.778 Recommendation: We recommend the County reviews its procedures to ensure all casefile reviews are documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will incorporate procedures and controls to ensure all casefile reviews are documented. Name of the contact person responsible for corrective action: Kari Ouimette (Economic Assistance Director) Planned completion date for corrective action plan: December 31, 2023.
View Audit 50052
Finding 47052 (2022-002)
Significant Deficiency 2022
Scott County
MN
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Subrecipient Monitoring
2022-002 Medical Assistance ? Assistance Listing No. 93.778 Recommendation: We recommend the County puts in place the proper procedures to document all approvals of timesheets coded to the grant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action ...
2022-002 Medical Assistance ? Assistance Listing No. 93.778 Recommendation: We recommend the County puts in place the proper procedures to document all approvals of timesheets coded to the grant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will incorporate procedures and controls to ensure all approvals of timesheets are documented. Name of the contact person responsible for corrective action: Scott Goettl (Controller) Planned completion date for corrective action plan: December 31, 2023.
View Audit 50052
Finding 47051 (2022-001)
Significant Deficiency 2022
Scott County
MN
Matching / Level of Effort / Earmarking Subrecipient Monitoring Significant Deficiency
2022-001 Medical Assistance ? Assistance Listing No. 93.778 Recommendation: We recommend the County reviews its procedures for giving timely notice of an individual?s termination to other departments as well as ensuing departments are reviewing the information provided to granting agencies. Explanat...
2022-001 Medical Assistance ? Assistance Listing No. 93.778 Recommendation: We recommend the County reviews its procedures for giving timely notice of an individual?s termination to other departments as well as ensuing departments are reviewing the information provided to granting agencies. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will incorporate procedures and controls to ensure timely notice is given to other departments of an individual?s termination and the information provided to granting agencies is reviewed. Name of the contact person responsible for corrective action: Scott Goettl (Controller) Planned completion date for corrective action plan: December 31, 2023
View Audit 50052
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