Corrective Action Plans

Finding 45686 (2022-006)

Material Weakness 2022

PA

Student Financial Aid Subrecipient Monitoring Material Weakness

Finding 2022-006: Direct Loan Reconciliation ? Material Weakness and Noncompliance Condition: Documentation that the required monthly School Account Statement (SAS) reconciliations were not completed for any of the three monthly tested for the year ended June 30, 2022. Responsible for the Plan: Jane...

Finding 2022-006: Direct Loan Reconciliation ? Material Weakness and Noncompliance Condition: Documentation that the required monthly School Account Statement (SAS) reconciliations were not completed for any of the three monthly tested for the year ended June 30, 2022. Responsible for the Plan: Janet Davidson, Director of Financial Aid Dennis Zeh, Director of Financial Operations Planned completion date: June 30, 2023 Corrective Action Plan: To ensure compliance with the Direct Loan Reconciliation requirements the college will adopt the following procedure. ? On a regular basis the Financial Aid Assistant/Loan Officer will process disbursements of direct loans using Powerfaids. This process will include sending files back and forth through CPS to update the Common Origination and Disbursement (COD) site as well as processing files to Jenzabar to make awards to student accounts. The Financial Aid Assistant/Loan Officer will be responsible for resolving any rejects that are returned through CPS into Powerfaids to ensure that all disbursements are approved and accepted in COD. ? At the beginning of the month the Financial Aid Assistant/Loan Officer will send the Director of Financial Aid the SAS report from CPS. ? The Director will pull the FA transactions from Jenzabar for the previous month and compare it to the COD disbursements to ensure the records match. The Director will prepare the reconciliations detailing the disbursements and drawdowns from COD as well as the disbursements and drawdowns reflected in Jenzabar. The Director will identify any discrepancies. ? Upon completion of the Reconciliation the Director of Financial Aid will review with Financial Aid Assistant/Loan Officer and the Director of Financial Operations ? Additionally, the DFO will ensure that independent reconciliations are performed from the General ledger back to AR Student accounts, this adds an essential third component on the FA review process to enable our identification of funds that are in scope for return but have been incorrectly posted or otherwise not available to the FA reconcilers under the proper AR accounts.

View Audit 52943

Finding 45681 (2022-004)

Material Weakness 2022

Community College of Beaver County

PA

Student Financial Aid Cash Management Material Weakness

Finding 2022-004: Disbursements to or on Behalf of Students ? Material Weakness and Noncompliance Condition: For 13 of the 25 students selected for testing, a credit balance was late being paid back to the student, a waiver was not obtained, and the College is on the reimbursement payment method. Fo...

Finding 2022-004: Disbursements to or on Behalf of Students ? Material Weakness and Noncompliance Condition: For 13 of the 25 students selected for testing, a credit balance was late being paid back to the student, a waiver was not obtained, and the College is on the reimbursement payment method. For one of the 25 students selected for testing, disbursement was made to the first time student prior to 30 days after the first day of classes. Responsible for the Plan: Janet Davidson, Director of Financial Aid Dennis Zeh, Director of Financial Operations Planned completion date: June 30, 2023 Corrective Action Plan: To ensure compliance with the disbursement to or on behalf of student the college will adopt the following procedures: ? The Financial Aid office will create disbursements transactions through Powerfaids and transmit those to Jenzabar creating FA and LO transactions. ? To ensure that first time borrower disbursements are delayed until after 30 days from the first day of classes the college will adjust our disbursement dates for all students to be after the 30 th day of the term. ? The Business Office will review and post the FA and LO transactions on a daily basis. ? The Business Office will review all FA and LO transactions for any disbursements that might be for a prior term that could potentially result in a Title IV credit balance. ? The Business Office will prepare a refund list weekly (that will be generated by the weekly posting of FA, LO transactions as well as CG, MS and any payments received) to ensure that credit balance are distributed to students in a timely manner. ? Monthly General Ledger reconciliations on student AR accounts are implemented and will facilitate our capture of issues timelier and assist with the identification of adjustments when needed.

View Audit 52943

Finding 45679 (2022-005)

Material Weakness 2022

Community College of Beaver County

PA

Student Financial Aid Material Weakness Reporting

Finding 2022-005: Return of Title IV Funds ? Material Weakness and Noncompliance Condition: For two out of two students selected for testing, their return was not submitted within the required 45-day window. Responsible for the Plan: Janet Davidson, Director of Financial Aid Dennis Zeh, Director of ...

Finding 2022-005: Return of Title IV Funds ? Material Weakness and Noncompliance Condition: For two out of two students selected for testing, their return was not submitted within the required 45-day window. Responsible for the Plan: Janet Davidson, Director of Financial Aid Dennis Zeh, Director of Financial Operations Planned completion date: June 30, 2023 Corrective Action Plan: To ensure compliance for the Return of Title IV Funds requirements the college will adopt the following procedure: ? The Director of Financial Aid will review the Registration Changes Made by Date Report for the appropriate term on a daily basis to find any students who dropped to zero credits. ? These students will be reviewed to determine if they have any Title IV grants or loans that have been disbursed or could have been disbursed for the payment period. ? For students who have Title IV aid that was disbursed or could have been disbursed for the payment period the Director will complete the R2T4 calculation and determine the amount of aid if any that needs to be returned to the appropriate grant or loan program. ? The Director of Financial Aid will notify the Financial Aid Assistant/Loan Officer of the amounts that need to be returned. The Financial Aid Assistant/Loan Officer will make adjustments to the student aid and process FA transactions to the Business Office. In addition, the Financial Aid Assistant/Loan Officer will process adjustments to the loan or grant program through Powerfaids to the COD system. ? The Director of Financial Aid will ensure that this process is completed within 30 days of the date the student dropped to zero credits. ? The Business Office will process return requests within 48 hours of submission ? Monthly General Ledger reconciliations on student AR accounts are implemented and will facilitate our capture of issues timely and assist with the identification of adjustments when needed.

View Audit 52943

Finding 45678 (2022-001)

None 2022

Bethel School District No. 403

WA

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). F...

This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Joanne Klein 516 176th Street E. Spanaway, WA 98387-8399 Corrective action the auditee plans to take in response to the finding: District will include federal prevailing wage rate clauses in all federal contracts. We will also obtain the weekly certified payroll reports. Anticipated date to complete the corrective action: 9/1/2023

View Audit 53745

Finding 45658 (2022-002)

Significant Deficiency 2022

America's Poison Centers

VA

Matching / Level of Effort / Earmarking § 200.302

Views of Responsible Officials: One of the three entries posted related to the salary allocation addressed in comment 1. The remaining two entries netted to $9,000. While we believe these adjustments are not material, we continue to strive to have no adjustments as part of the audit. Effective for t...

Views of Responsible Officials: One of the three entries posted related to the salary allocation addressed in comment 1. The remaining two entries netted to $9,000. While we believe these adjustments are not material, we continue to strive to have no adjustments as part of the audit. Effective for the 2023 audit, all items sent to the auditors will be reviewed by both the outsourced CFO and the principal in charge of the engagement prior to being submitted. The CEO is responsible for overseeing the outsourced accounting team.

View Audit 51318

Finding 45657 (2022-001)

Significant Deficiency 2022

America's Poison Centers

VA

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

Views of Responsible Officials: America's Poison Centers has shifted its outsourced HR service provider effective September 15, 2023. The new firm has clearly been directed to proportionately allocate time based on the time sheet. The allocations will be reviewed by the outsourced accounting team to...

Views of Responsible Officials: America's Poison Centers has shifted its outsourced HR service provider effective September 15, 2023. The new firm has clearly been directed to proportionately allocate time based on the time sheet. The allocations will be reviewed by the outsourced accounting team to ensure that this has been executed upon. The CEO is responsible for overseeing both the new HR service provider and the outsourced accounting team and will ensure that this does not recur.

View Audit 51318

Finding 45644 (2022-001)

Significant Deficiency 2022

Woonsocket Head Start Child Development Association, Incorporated

RI

Reporting Matching / Level of Effort / Earmarking

Name of Auditee: Woonsocket Head Start Child Development Association, Incorporated Name of Audit Firm: Kahn, Litwin, Renza & Co., Ltd. Period Covered by the Audit: September 1, 2021 to August 31, 2022 Corrective Action Plan Prepared By: Name: Mary Varr Position: Executive Director Telephone Numb...

Name of Auditee: Woonsocket Head Start Child Development Association, Incorporated Name of Audit Firm: Kahn, Litwin, Renza & Co., Ltd. Period Covered by the Audit: September 1, 2021 to August 31, 2022 Corrective Action Plan Prepared By: Name: Mary Varr Position: Executive Director Telephone Number: 302-230-2144 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. Finding 2022-01: Filing of Data collection Form and Reporting Package Auditee?s Response: Woonsocket Head Start Child Development Association, Incorporated (the Association) is in agreement with the finding and the recommendation. Proactive steps will be taken to ensure the reporting package of the financial statements for fiscal year 2023 is completed and the data collection form and reporting package shall be submitted within the earlier of 30 days after receipt of auditor?s report on nine months after the end of the audit period. The Association has a better handling of the documentation required to prepare the schedules and other financial reports of the audit. Planned Corrective Action Plan: The Association has reviewed its controls over filing and reporting on the reporting package of the financial statements and is confident that new procedures will be adhered to ensure timely filing. Name of Responsible Person: Mary Varr Name of Department Contact: Mary Varr Projected Implementation Date: The implementation has been completed.

View Audit 50615

Finding 45640 (2022-002)

Material Weakness 2022

City of Monahans, Texas

TX

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.326

Findings and Questioned Costs Related to the Federal Awards 2022-002 Material Weakness - Special Tests - Wage Rate Requirements The City will assign a responsible party to take training in the Wage Rate Requirements (Davis-Bacon Act) and be able to identify the required information on a certified ...

Findings and Questioned Costs Related to the Federal Awards 2022-002 Material Weakness - Special Tests - Wage Rate Requirements The City will assign a responsible party to take training in the Wage Rate Requirements (Davis-Bacon Act) and be able to identify the required information on a certified payroll.

View Audit 48894

Finding 45632 (2022-004)

Material Weakness 2022

Athens-Meigs Educational Service Center

OH

Matching / Level of Effort / Earmarking Subrecipient Monitoring Material Weakness

Finding Number: 2022-004 Planned Corrective Action: The Treasurer will ensure prevailing wage is paid when applicable and monitor compliance. Anticipated Completion Date: 06/30/2023 Responsible Contact Person: Teresa McGinnis

View Audit 47412

Finding 45627 (2022-002)

Significant Deficiency 2022

Northwest Regional Development Commission

MN

Reporting Matching / Level of Effort / Earmarking

2022-002 FINDING Contact Person ? Kalen Wiseth, Finance Director Corrective Action Plan ? The Organization will implement procedures to ensure that reports are completed accurately and the person reviewing the report will compare information reported to the supporting documentation. Completion Date ...

2022-002 FINDING Contact Person ? Kalen Wiseth, Finance Director Corrective Action Plan ? The Organization will implement procedures to ensure that reports are completed accurately and the person reviewing the report will compare information reported to the supporting documentation. Completion Date - Immediately

View Audit 40985

Finding 45622 (2022-001)

Significant Deficiency 2022

Wingate University

NC

Internal Control / Segregation of Duties Student Financial Aid Matching / Level of Effort / Earmarking

Name of Responsible Individual: Jenn Hall, Director of Financial Planning and Sara Benes, Associate Director of Financial Planning Corrective Action: The Financial Planning Office has reviewed the loan disbursement notification process to ensure that notices are sent in a timely manner to needed rec...

Name of Responsible Individual: Jenn Hall, Director of Financial Planning and Sara Benes, Associate Director of Financial Planning Corrective Action: The Financial Planning Office has reviewed the loan disbursement notification process to ensure that notices are sent in a timely manner to needed recipients. After a review of the 2021-2022 award cycle, it was determined that an application ID was missing from the Direct PLUS Loan file that prevented the disbursement notification from being issued to the Parent borrower in some instances. Internal controls have been put in place for the 2022-2023 award cycle and beyond so that this data element is accurately assigned. Anticipated Completion Date: December 31, 2022

View Audit 44558

Finding 45613 (2022-002)

Significant Deficiency 2022

Wingate University

NC

Student Financial Aid Internal Control / Segregation of Duties Special Tests & Provisions

Name of Responsible Individual: Jenn Hall, Director of Financial Planning Corrective Action: The Financial Planning Office has reviewed the verification policies and added a supervisory review process and internal audit of verification records. Additional staff training will be provided to help te...

Name of Responsible Individual: Jenn Hall, Director of Financial Planning Corrective Action: The Financial Planning Office has reviewed the verification policies and added a supervisory review process and internal audit of verification records. Additional staff training will be provided to help team members identify potential instances of noncompliance. Anticipated Completion Date: December 31, 2022

View Audit 44558

Finding 45606 (2022-001)

None 2022

Fort Wayne Community Schools

IN

Special Tests & Provisions Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.326

Findings Required to Be Reported by the Uniform Guidance Department of Education Finding: 2022-001 CFDA #: 84.425, 84.425D, and 84.425C Recommendation: We recommend the School Corporation implement a compliance review process over wage rate requirements, including facilities staff on-site we...

Findings Required to Be Reported by the Uniform Guidance Department of Education Finding: 2022-001 CFDA #: 84.425, 84.425D, and 84.425C Recommendation: We recommend the School Corporation implement a compliance review process over wage rate requirements, including facilities staff on-site weekly where projects are occurring to determine if work was completed towards the project, tracking certified payrolls or notification of no work performed and reviewing to help ensure wages are equal to or in excess of the prevailing wage rates. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Corrective Action Planned: Subsequent to June 30, 2022, the School Corporation will work toward ensuring the certified payrolls are obtained. Name of Contact Responsible for Corrective Action: Stefan Pittenger, Director of Fiscal Affairs, 260.467.2035. Anticipated Completion Date: June 30, 2023.

View Audit 52684

Finding 45555 (2022-004)

Material Weakness 2022

Independent School District No. 23

MN

Special Tests & Provisions Subrecipient Monitoring Matching / Level of Effort / Earmarking

Finding 2022-004 Special Tests and Provisions Material Weakness in Internal Control over Compliance Finding Summary: In our testing of Special Tests and Provisions, it was identified that the District did not satisfy the requirements of 2 CFR 656.40 through 656.41. The District did not monitor an...

Finding 2022-004 Special Tests and Provisions Material Weakness in Internal Control over Compliance Finding Summary: In our testing of Special Tests and Provisions, it was identified that the District did not satisfy the requirements of 2 CFR 656.40 through 656.41. The District did not monitor and obtain certified payroll reports from contractors in a timely basis. Responsible Individuals: Terry Karger, Superintendent Corrective Action Plan: We recommend that management establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. Anticipated Completion Date: June 30, 2023

View Audit 40769

Finding 45537 (2022-001)

None 2022

University of Dallas

TX

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

Summary: The University of Dallas contracted with Forvis to provide an opinion on the state of the University of Dallas compliance with the Single Audit standards. In providing such assessment the entity found that the institution was not in compliance with a matter that was not material in nature b...

Summary: The University of Dallas contracted with Forvis to provide an opinion on the state of the University of Dallas compliance with the Single Audit standards. In providing such assessment the entity found that the institution was not in compliance with a matter that was not material in nature but need correction. The following is a Corrective Action Plan to address such deficiency. Reference Number 2022-001 Responsible Parties: James Huebner, UD Financial Aid and Marissa Darby, UD Registrar offices UD Financial Aid will request a copy of the Enrollment File Submission from the UD Registrar to ascertain that the appropriate formatting is performed from the UD Student Information System/Financial Aid Management System. (SIS/FAMS) Upon such assessment, UD Financial Aid in conjunction with UD Registrar will employ the expertise of the UD SIS/FAMS Systems Administrator, Blake Palmer, to ensure compliance with the file layout provided by the Third-Party Enrollment reporting agency the National Student Loan Clearinghouse. If such file layout cannot be corrected in the UD SIS/FAMS, then UD Financial Aid along with the UD SIS/FAMS Systems Administrator will report the specific error to the University?s ERP provider (Ellucian) for modification. To resolve the error while such modifications are being deployed the UD Financial Aid will employ the expertise of UD Institutional Effectiveness to edit such file to comply with the aforementioned format. UD Financial Aid will audit such records in the NSLDS system to ensure all data integrity end to end. The described process will be fully implemented by November 30, 2022. If the expertise of the University?s ERP provider (Ellucian) is needed to correct specific errors to execute a more automated process, the time frame may be extended to no later June 1st 2023.

View Audit 39996

Finding 45532 (2022-016)

Material Weakness 2022

Department of Human Services

HI

Matching / Level of Effort / Earmarking

Finding No. 2022 016: Reporting (Material Weakness) Federal Agency: U.S. Department of Health and Human Services AL Number and Title: 93.558 and COVID 19 ? 93.558 ? Temporary Assistance for Needy Families Award Number and Award Year: 1601HITAN3, 2001HITANF, 2101HITANF, 2201HITANF, 2021G990228 Cond...

Finding No. 2022 016: Reporting (Material Weakness) Federal Agency: U.S. Department of Health and Human Services AL Number and Title: 93.558 and COVID 19 ? 93.558 ? Temporary Assistance for Needy Families Award Number and Award Year: 1601HITAN3, 2001HITANF, 2101HITANF, 2201HITANF, 2021G990228 Condition The Department achieved a two-parent work participation rate of 12.4%, which is below the federally mandated rate of 15.7%, calculated by subtracting the caseload reduction credit of 74.3% from the base 90.0%. Views of Responding Officials: The Department agrees with the finding and will implement corrective action; however, notes the following: Pursuant to 45 CFR 262.5, the Department submitted a letter to the Administration for Children and Families (?ACF?), dated November 21, 2022, to request consideration for reasonable cause for not meeting the fiscal year 2021 Two-Parent Work Participation Rate. The ACF confirmed receipt of the Department?s request on November 28, 2022. Determination and decision from ACF are currently pending. Corrective Action Taken or Planned: The work participation requirement under the Upfront Universal Engagement (UFUE), described in sections 17-656.1-8.4 and 17-794.1-36, Hawaii Administrative Rules, were reinstated effective June 2022. Applicants are required to fulfill the work participation requirements described in the rules, as a condition of Temporary Assistance for Needy Families (TANF) eligibility. The upfront work participation provides applicants with job readiness training, new or updated resume, and job search assistance. The upfront participation requirement has shown success in preparing parents/relative caregivers with work program engagement prior to June 2022 and the upfront participation requirements were waived because there was an increased need for financial assistance during the pandemic. In 2022, the TANF program office established quarterly collaborative meetings with the work program unit supervisors statewide. The meetings are structured with specific components: 1. Share information and resources from community-based organizations that service families with dependent children, 2. Provide program updates such as policy changes and projects, 3. Activities that involve collaboration amongst attendees (e.g., discussions on topics relating to TANF recipient families, staff who work directly with families, and program implementation); and 4. Summary of the collaborative activity and next steps. The quarterly meetings provide an avenue for the program office and unit supervisors to discuss challenges that work program staff encounter working with participants; to develop strategies on engaging new participants and re-engaging those who have been in the work program, particularly during this period of transition following the pandemic; and identify any needs that families may have that the work program is unable to provide. The quarterly collaborative meetings will continue in 2023 and will be conducted on an on-going basis. Expected Completion Date: On-going Responding Official: Catherine Scardino, Benefit, Employment, and Support Services Division Temporary Assistance for Needy Families Program Administrator

View Audit 51705

Finding 45502 (2022-004)

Significant Deficiency 2022

Detroit Housing Commission

MI

Questioned Costs HUD Housing Programs Cash Management

Finding Number: 2022-004 Condition: Participant files selected for testing did not include complete information to support participant eligibility Planned Corrective Action: While the Detroit Housing Commission works towards implementing Rent Cafe, an electronic platform to allow applicants, residen...

Finding Number: 2022-004 Condition: Participant files selected for testing did not include complete information to support participant eligibility Planned Corrective Action: While the Detroit Housing Commission works towards implementing Rent Cafe, an electronic platform to allow applicants, residents, and Management the ability to streamline the continued occupancy and eligibility process, DHC will continue to utilize the manual application process with the following controls in place: 1. There will be ongoing training to support staff in Public Housing Rent Calculation. Within the designated training, Housing Specialists, Property Managers, Assistant Property Managers and Compliance Specialists will focus on correctly calculating subsidy for applicants and residents. Trainings will include but are not limited to properly identifying and verifying income, expenses, allowances, adjusted income, total tenant payment (TTP), utility standards, PHA payment and subsidy standards. 2. Regional Managers will conduct the first line of quality control file reviews. Upon Housing Specialist, Property Manager and Assistant Property Manager's completing Initial Eligibility, Annual and Interim recertifications, Regional Managers will review the proposed certification against the certification's checklist for approval. 3. The Compliance Department will conduct ongoing Quality Control File Reviews on a 10% sample selection of households to ensure timely completion and accuracy of ongoing participant rent determination. a. When deficiencies are identified during a Quality Control review, site staff will have 7 days to cure and upload the corrective file to SharePoint. b. The final quality control review will also include reconciliation for acceptance of the electronic file to PIC. 4 . To address the incorrect utility allowance amounts being utilized to calculate tenant rent, the following will occur: a. DHC's REM Department will work with DHC's IT Department of update the Utility Allowance tables in the housing's Yardi Software. Current utility allowances will be entered in the software's utility allowance table and will prepopulate based on the action type and effective date of the recertification. b. Site staff will include the printed utility allowance chart within the certification with the allowance amount provided clearly identified for review by the Regional Manager when conducting the first line of quality control file review. Contact person responsible for corrective action: Scharre Leslie, Operations Analyst & Compliance Manager Anticipated Completion Date: 6/30/2023

View Audit 45566 Questioned Costs: $1

Finding 45490 (2022-001)

None 2022

Goucher College

MD

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Finding 2022-001 Condition Condition: The change in student status for 2 of the 25 students tested was not reported to the National Student Loan Data Systems (NSLDS) within 30 days or included in a response to a roster file within 60 days. However, these students were ultimately reported to the NS...

Finding 2022-001 Condition Condition: The change in student status for 2 of the 25 students tested was not reported to the National Student Loan Data Systems (NSLDS) within 30 days or included in a response to a roster file within 60 days. However, these students were ultimately reported to the NSLDS. Corrective Action Plan The Office of the Registrar will work with the National Student Clearinghouse to adjust the reporting schedule to align more closely with the Goucher College Academic Calendar. This alignment should bring late reporting to zero. The goal is to have no findings in 2023. Name of Contact Person Responsible for Corrective Action: Darlene Anderson, Registrar Anticipated Completion Date: By the end of Spring 2023 semester, May 2023

View Audit 49004

Finding 45488 (2022-002)

Significant Deficiency 2022

City of Downey

CA

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2022-002: Loan Continuing Compliance Requirements Noncompliance/Significant Deficiency Responsible: Jessica Flores, Economic Development and Housing Manager Management Response and Corrective Action The City began a implementation of a monitoring process for existing first-time homebuyer ...

Finding 2022-002: Loan Continuing Compliance Requirements Noncompliance/Significant Deficiency Responsible: Jessica Flores, Economic Development and Housing Manager Management Response and Corrective Action The City began a implementation of a monitoring process for existing first-time homebuyer outstanding loans, and is continues working on a process to review all loans. The City will complete implementation of a monitoring process in the following fiscal year. Proposed Completion Date: June 30, 2023

View Audit 46535

Finding 45483 (2022-003)

Significant Deficiency 2022

Union College

NE

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

2022-003 Higher Education Emergency Relief Funds -Assistance Listing No. 84.425 Recommendation: We recommend the College 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 revie...

2022-003 Higher Education Emergency Relief Funds -Assistance Listing No. 84.425 Recommendation: We recommend the College 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: Union College will ensure that all HEERF reports are reviewed by the VP for Financial Administration prior to submission. We will also ensure proper supporting documentation is retained and the necessary steps are followed as required. Name(s) of the contact person(s) responsible for corrective action: Brandie Kolff van Oosterwyk, Controller. Planned completion date for corrective action plan: The goal date for this project to be completed is prior to the FY23 audit.

View Audit 46373

Finding 45475 (2022-004)

Significant Deficiency 2022

Union College

NE

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

2022-004 Perkins Promissory Notes - Assistance Listing No. 84.038 Recommendation: We recommend that the College put a procedure in place to ensure that all students have a promissory note prior to disbursing of funds. Also recommend a procedure be put in place to ensure proper record retention docum...

2022-004 Perkins Promissory Notes - Assistance Listing No. 84.038 Recommendation: We recommend that the College put a procedure in place to ensure that all students have a promissory note prior to disbursing of funds. Also recommend a procedure be put in place to ensure proper record retention documenting the completion of promissory note. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: The process Union College follows to ensure promissory notes are signed is coordinated through Student Financial Services (SFS). SFS determines eligibility of awards and adds them to the student financial package. Once a loan has been accepted SFS has the student sign the promissory note. The loan is disbursed once the paperwork has been completed and reviewed. Perkins loans followed this procedure in the time they were available. The Perkins program is no longer active so there are no new promissory notes going forward. Student accounts is currently reviewing student files to ensure promissory notes or documentation deemed appropriate by the Department of Education is available for the Perkins loans that will be assigned to the Department of Education. The assignment process will be completed by June 30, 2023. The remaining loan files will then be reviewed. Promissory notes or documentation will be retained until the loans are either assigned or liquidated. This review will be completed in FY24. Name(s) of the contact person(s) responsible for corrective action: Brandie Kolff van Oosterwyk, Controller Planned completion date for corrective action plan: FY24.

View Audit 46373

Finding 45395 (2022-002)

Material Weakness 2022

Edgerton Local School District

OH

Allowable Costs / Cost Principles Cash Management Material Weakness § 200.303 § 200.514

Management is aware and understands the importance of compliance with the federal requirements and will ensure the meal counts will be properly reported in the future.

View Audit 39840

Finding 45389 (2022-005)

Significant Deficiency 2022

Northeastern Illinois University

IL

Matching / Level of Effort / Earmarking Reporting § 200.303

NORTHEASTERN ILLINOIS UNIVERSITY JUNE 30, 2022 Corrective Action Plan Finding Number: 2022-005 Condition: Northeastern Illinois University (University) did not have adequate procedures in place to ensure the Education Stabilization Fund - Higher Education Emergency Relief Fund (HEERF) reporting requ...

NORTHEASTERN ILLINOIS UNIVERSITY JUNE 30, 2022 Corrective Action Plan Finding Number: 2022-005 Condition: Northeastern Illinois University (University) did not have adequate procedures in place to ensure the Education Stabilization Fund - Higher Education Emergency Relief Fund (HEERF) reporting requirements were submitted accurately and timely. Planned Corrective Action: The Grants and Contracts Office will frequently review funding agency websites to ensure reports are up to date with changes in reporting requirements. The published reports will be revised to meet the requirements of the funding agency. The Grants and Contracts Office will also ensure that reports will be submitted and published as required by the funding agency in a timely manner. Contact person responsible for corrective action: Jannica Rae Quintana, Director of Controller's office and Ruthann Griffith, Grants and Contracts Manager Anticipated Completion Date: 6/30/2023

View Audit 39839

Finding 45388 (2022-006)

Significant Deficiency 2022

Northeastern Illinois University

IL

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.441

NORTHEASTERN ILLINOIS UNIVERSITY JUNE 30, 2022 Corrective Action Plan Finding Number: 2022-006 Condition: Northeastern Illinois University (University) charged unallowable expenditures to the Federal TRIO Program (TRIO) - Student Support Services grant. Planned Corrective Action: The Principal Inve...

NORTHEASTERN ILLINOIS UNIVERSITY JUNE 30, 2022 Corrective Action Plan Finding Number: 2022-006 Condition: Northeastern Illinois University (University) charged unallowable expenditures to the Federal TRIO Program (TRIO) - Student Support Services grant. Planned Corrective Action: The Principal Investigator in coordination with Grants and Contracts Office will frequently review expenditures charged to the grant and ensure expenses are allowable within federal requirements and grant agreement. In addition, the University already removed the questioned costs incorrectly charged to the grant. Contact person responsible for corrective action: Amie Jatta, Director of TRIO Student Support Services Anticipated Completion Date: 6/30/2023

View Audit 39839 Questioned Costs: $1

Finding 45387 (2022-007)

Significant Deficiency 2022

Northeastern Illinois University

IL

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.430

NORTHEASTERN ILLINOIS UNIVERSITY JUNE 30, 2022 Corrective Action Plan Finding Number: 2022-007 Condition: Northeastern Illinois University (University) did not pay an employee for the time worked on a grant for a 3-month period when the employee worked those hours. Planned Corrective Action: The MPI...

NORTHEASTERN ILLINOIS UNIVERSITY JUNE 30, 2022 Corrective Action Plan Finding Number: 2022-007 Condition: Northeastern Illinois University (University) did not pay an employee for the time worked on a grant for a 3-month period when the employee worked those hours. Planned Corrective Action: The MPI team will consult with relevant units to submit accurate timesheets while waiting for official communication from the funder. MPIs will call a meeting within seven (7) business days after the NIH PO/GMS initial review of the carry-forward request. Circumstances of the current finding will be put in writing and saved in the grant files of our office as well as in the offices of GA, ORSP and HR. Contact person responsible for corrective action: Christina Ciercierski, Principal Investigator of CHICAGO CHEC Anticipated Completion Date: 3/21/2023

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