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Corrective Action Plans

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Finding 388416 (2022-001)
Material Weakness 2022
Christus Health
TX
Questioned Costs Internal Control / Segregation of Duties Allowable Costs / Cost Principles
Finding 2022-001 Federal Program Information Federal Agency: U.S. Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Award Period of Performance: ...
Finding 2022-001 Federal Program Information Federal Agency: U.S. Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Award Period of Performance: July 1, 2020 to June 30, 2022 Corrective Action Planned: Management agrees that certain expenses to the COVID department were not reviewed and approved at the order entry level in specific cases. Although evidence of review was not retained for every charge to the COVID department, we believe the appropriateness of the charge was reasonable. Additionally, based on monthly review of departmental expenses and full-time equivalent (FTE) analysis at the facility level, we believe that these expenditures are subject to the appropriate level of review to identify unexpected variances. As it relates to the COVID Activity Code, this code was created as a means to track certain COVID hours worked, but was not configured to calculate the amounts associated with those hours, resulting in the need to make reasonable estimates. Even using the base pay rate at the time the hours were incurred would not have been accurate since it would omit adjustments for shift differentials, weekend hours, and overtime. We performed internal analyses and reviewed the results of samples selected by the auditors and concluded that the risk of a material overcharge to the program was minimal. Further, we have almost $40 million of unused lost revenues after our final PRF submission for Period 5, such that any questioned costs would easily be covered by other eligible uses of PRF funds. We have reviewed our processes related to the retention of expense documentation to improve audit evidence should this program ever be awarded in future periods. Responsible party: Lee Sonne, Vice President of Finance and Controller Implementation Date: Procedures were reviewed and analysis completed along with the Period 5 portal filing in September 2023.
View Audit 300148 Questioned Costs: $1
Finding 387254 (2022-007)
Significant Deficiency 2022
Board of Education of Prince George's County Maryland
MD
Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.308 § 200.309 § 200.403
The School System concurs with the auditor’s findings and recommendations. The Infants and Toddlers Supervisor will conduct monthly reviews of outstanding purchase orders in Oracle, addressing issues promptly with the Business Operation Officer/Financial Analyst. Professional development sessions ...
The School System concurs with the auditor’s findings and recommendations. The Infants and Toddlers Supervisor will conduct monthly reviews of outstanding purchase orders in Oracle, addressing issues promptly with the Business Operation Officer/Financial Analyst. Professional development sessions will be attended to enhance invoice scrutiny for allowable expenses within the grant period. Quarterly reminders and Financial Quarterly Review meetings will be instituted for supervisors, ensuring timely action on outstanding purchase orders. Following will be implemented: 1. Infants and Toddler Supervisor will hold monthly meetings with the Financial Analyst and the secretarial staff to ensure consistent actions are taken when generating purchase orders and processing invoices. 2. The Infants and Toddler secretary will review invoice dates against contracts and purchase orders to ensure they fall within grant timelines before submitting them to the supervisor for signature. 3. Infants and Toddler Supervisor will confirm that purchases made with grant funds are allowable and within the designated grant period. The Supervisor will cross-reference invoice dates against grant periods before signing and sending to accounts payable. 4. The infants and Toddler Supervisor will confirm the work being invoiced has been completed and vendor details are checked, and dates verified. 5. Grant Accountants will provide transaction detail reports (at least quarterly). The Infant and Toddlers Coordinating Supervisor will review and sign-off on the quarterly transaction reports. 6. The Financial Analyst will meet monthly with the Infants and Toddler Supervisor and Coordinating Supervisor to ensure grant allowable expenses are adhered to and invoicing is updated and falls within grant-specific timelines.
View Audit 299515
Finding 387241 (2022-009)
Significant Deficiency 2022
Board of Education of Prince George's County Maryland
MD
Internal Control / Segregation of Duties Reporting Matching / Level of Effort / Earmarking § 200.303 § 200.512
The School System does not concur with the auditor’s findings and recommendations. The fiscal year 2022 single audit was not completed for the auditors to provide a final report to certify in the Federal Audit Clearinghouse within the specified timeframe as noted in the Uniform Guidance in 2 CFR Sec...
The School System does not concur with the auditor’s findings and recommendations. The fiscal year 2022 single audit was not completed for the auditors to provide a final report to certify in the Federal Audit Clearinghouse within the specified timeframe as noted in the Uniform Guidance in 2 CFR Section 200.512. This is the first time that our auditors have not entered the appropriate information into the data collection form for us to certify. In the future, we will provide reminders as the date approaches in time to meet the deadline. BDO Response – We have reviewed management’s response and our finding remains as indicated, the School System did not have the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe.
View Audit 299515
Finding 387239 (2022-005)
Significant Deficiency 2022
Board of Education of Prince George's County Maryland
MD
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.430
The School System concurs with the auditor’s findings and recommendations. As an on-going effort, the process for creating pay elements for specialized compensation will be monitored for accuracy during the creation stages. Electronic alerts generated in the oracle system will be re-employed to no...
The School System concurs with the auditor’s findings and recommendations. As an on-going effort, the process for creating pay elements for specialized compensation will be monitored for accuracy during the creation stages. Electronic alerts generated in the oracle system will be re-employed to notify appropriate finance personnel when new elements are created by the Payroll Department to ensure the distribution accuracy of salary expenses along with applicable fringes to the appropriate grant accounts. This will prevent manual journal entry realignment postings of large data sets of salary and fringes to the primary assignment costing versus accounts created specifically for specialized pay that is approved in the respective grant application as an allowable cost.
View Audit 299515
Finding 387010 (2022-008)
Material Weakness 2022
Workforce Development Board Work4wv Region 1, Inc.
WV
Allowable Costs / Cost Principles Cash Management Matching / Level of Effort / Earmarking § 200.303
2022-008 Allocation of Grant Expenses U.S. Department of Labor Assistance Listing Number 17.258/17.259/17.278 Recommendation: We recommend that the Board implement policies and procedures to ensure that all expenses are for actual expenses incurred, and that timely reconciliations are performed to ...
2022-008 Allocation of Grant Expenses U.S. Department of Labor Assistance Listing Number 17.258/17.259/17.278 Recommendation: We recommend that the Board implement policies and procedures to ensure that all expenses are for actual expenses incurred, and that timely reconciliations are performed to ensure the expenses are properly charged to the correct assistance listing number and grant. Action Taken: The Board has developed a process to correctly allocate expenditures to the correct funding stream. At each month’s end, all employees complete an allocation spreadsheet. When all spreadsheets are completed, approved, and turned in, the Board determines the allocation of payroll and expenditures. Expenditures that occurred in March will be allocated using the allocation chart for February. Also, this procedure is backup for each cash request that is submitted for funding. Also, this is reviewed for the reconciliation between the cash request and the Board’s accounting software.
View Audit 299381
Finding 387009 (2022-007)
Material Weakness 2022
Workforce Development Board Work4wv Region 1, Inc.
WV
Subrecipient Monitoring Eligibility Matching / Level of Effort / Earmarking § 200.303
2022-007 Eligibility U.S. Department of Labor Assistance Listing Number 17.258/17.259/17.278 Recommendation: We recommend that the Board implement policies and procedures to ensure that the necessary controls are in place to properly verify the eligibility of all Youth Activities participants. Act...
2022-007 Eligibility U.S. Department of Labor Assistance Listing Number 17.258/17.259/17.278 Recommendation: We recommend that the Board implement policies and procedures to ensure that the necessary controls are in place to properly verify the eligibility of all Youth Activities participants. Action Taken: The Board’s Youth Liaison monitors the In School and Out of School Youth eligibility every six months following the policy and procedures referencing the CF200. The Board’s Youth Liaison reviews the Youth files to determine if the Youth meets the eligibility criteria for either the Youth In or the Youth Out program. Her monitoring is reviewed every six months during the State Audit. The Board will review her monitoring along with copies of the completed registrations from the Board’s subrecipient which determines which program the youth is eligible for the fiscal year. The Board will state that they have reviewed the eligibility perimeters and these were followed by the subrecipient and verified by the Youth Liaison.
View Audit 299381
Finding 387007 (2022-005)
Material Weakness 2022
Workforce Development Board Work4wv Region 1, Inc.
WV
Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303
2022-005 Reporting U.S. Department of Labor Assistance Listing Number 17.258/17.259/17.278 Recommendation: We recommend that the Board design and implement controls to ensure that all required reporting is submitted accurately and in a timely fashion. Action Taken: The Board added an internal cont...
2022-005 Reporting U.S. Department of Labor Assistance Listing Number 17.258/17.259/17.278 Recommendation: We recommend that the Board design and implement controls to ensure that all required reporting is submitted accurately and in a timely fashion. Action Taken: The Board added an internal control for the sake of period of performance and reporting, for reports that are submitted to Workforce WV. Reports will be reviewed and approved by one of the managers of the Board within the time the report is due. For the ETA-9130 Financial report, the Board cannot submit this report since the Board is not a grantee for a Federal organization. Workforce WV submits this report by gathering the information they receive from all Development Boards and consolidates in this report for the Department of Labor. To send Workforce WV the reports they need to file this report, the Board will have the reports prepared and not submit them until another of the Board’s managers has reviewed and approved the preparation and submission of these reports in a timely manner.
View Audit 299381
Finding 387006 (2022-004)
Material Weakness 2022
Workforce Development Board Work4wv Region 1, Inc.
WV
Questioned Costs Allowable Costs / Cost Principles Period of Performance § 200.303 § 200.309
2022-004 Period of Performance U.S. Department of Labor Assistance Listing Number 17.258/17.259/17.278 Recommendation: We recommend that the Board implement internal controls and policies to ensure that supporting documentation is maintained for all transactions, and that a member of management who...
2022-004 Period of Performance U.S. Department of Labor Assistance Listing Number 17.258/17.259/17.278 Recommendation: We recommend that the Board implement internal controls and policies to ensure that supporting documentation is maintained for all transactions, and that a member of management who is knowledgeable of the period of performance is reviewing and approving all transactions prior to payment. Action Taken: For each accounting procedure, internal controls have been put in place. The Board’s payroll processing goes through three levels of approval before it is processed. The expenditures process goes through three levels of approval before the bill is paid. The Board is verifying that each report or process is approved by at least three levels of approval and within a timely manner. Expenditure checks are issued every two weeks. The approval of these checks is also approved by an officer of the Board of Directors. Any out of the ordinary practices have both the approval of the Executive Director and an officer of the Board of Directors. With the past issues of this Board, the Board added an internal control for the sake of period of performance, for reports that are submitted to Workforce WV. In addition, these reports will be reviewed and approved by one of the managers of the Board within the time the report is due.
View Audit 299381 Questioned Costs: $1
Finding 387005 (2022-003)
Material Weakness 2022
Workforce Development Board Work4wv Region 1, Inc.
WV
Matching / Level of Effort / Earmarking § 200.303
2022-003 Earmarking U.S. Department of Labor Assistance Listing Number 17.258/17.259/17.278 Recommendation: We recommend that the Board implement controls and procedures to ensure that all requirements for earmarking within the Uniform Guidance are properly followed. Action Taken: The Board will c...
2022-003 Earmarking U.S. Department of Labor Assistance Listing Number 17.258/17.259/17.278 Recommendation: We recommend that the Board implement controls and procedures to ensure that all requirements for earmarking within the Uniform Guidance are properly followed. Action Taken: The Board will create a spreadsheet that shows the earmarking percentage for each category. The Board will review various reports for each funding stream at month end and record the actual earmarking percentage for each month. With this information, the Board will discuss these percentages at the monthly manager’s meeting, budget meeting and Board of Directors meeting. If a plan of action is needed, a plan of action will be developed. Also, Workforce WV has a software system that takes the expenditures reported for each funding stream, for each month, called the MACC report in which each Region completes a report that will verify which percentages are not in compliance.
View Audit 299381
Finding 387004 (2022-002)
Material Weakness 2022
Workforce Development Board Work4wv Region 1, Inc.
WV
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.403
2022-002 Activities Allowed or Unallowed U.S. Department of Labor Assistance Listing Number 17.258/17.259/17.278 Recommendation: We recommend that the Board design and implement controls to ensure that all charges to federal programs are adequately reviewed and approved prior to payment, and that a...
2022-002 Activities Allowed or Unallowed U.S. Department of Labor Assistance Listing Number 17.258/17.259/17.278 Recommendation: We recommend that the Board design and implement controls to ensure that all charges to federal programs are adequately reviewed and approved prior to payment, and that adequate supporting documentation for all federal program charges is maintained. Action Taken: The Board is taking adequate action to review and approve all charges to the federal programs. The Board’s steps have been reviewed with Workforce WV and has been approved our procedures. Supporting documentation is kept both in physical and electronic forms. Each check the Board distributes has an approved purchase order attached, (if applicable), invoice, or if it is a monthly recurring charge, statement or bill attached and once the bill is entered into our system and the bill is paid, the check has the Executive Director’s initials and date showing it is approved in our accounting system. Also, if the expenditures are questionable, we will receive approval before submission of the bill from our liaison in the Workforce WV office.
View Audit 299381 Questioned Costs: $1
Finding 386603 (2022-002)
Significant Deficiency 2022
Barrio Logan College Institute
CA
Reporting Significant Deficiency Matching / Level of Effort / Earmarking
Finding 2022-002 – Reporting – Significant Deficiency in Internal Controls Over Compliance Recommendation We recommend that the Organization set a timeline for closing the books, preparing audit schedules and conducting the audit so the audit can be completed timely. Management should ensure that ...
Finding 2022-002 – Reporting – Significant Deficiency in Internal Controls Over Compliance Recommendation We recommend that the Organization set a timeline for closing the books, preparing audit schedules and conducting the audit so the audit can be completed timely. Management should ensure that all involved in the audit process have adequate capacity, are aware of the deadlines and commit to them. Action to be Taken Barrio Logan College Institute agrees with the finding. We are committed to getting the single audit completed on time. A plan for August 31, 2023 audit has been developed and will begin in February 2024 and is expected to be completed before the deadline in 45 CFR 75.501.
View Audit 298911
Finding 386438 (2022-004)
Significant Deficiency 2022
Elkhart and St. Joseph Counties Head Start Consortium
IN
Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.303
Finding 2022-004 – Head Start Cluster – Reporting Contact Person Responsible for Corrective Action: Brenda Overton Contact Phone Number: 574.393.5866 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will ensure all required federal reports h...
Finding 2022-004 – Head Start Cluster – Reporting Contact Person Responsible for Corrective Action: Brenda Overton Contact Phone Number: 574.393.5866 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will ensure all required federal reports have a documented, formal review of the reports before they are submitted to ensure the information submitted is accurate Anticipated Completion Date: April 2024
View Audit 298779
Finding 386434 (2022-002)
Material Weakness 2022
Elkhart and St. Joseph Counties Head Start Consortium
IN
Questioned Costs Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303
Finding 2022-002 – Head Start Cluster - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Brenda Overton Contact Phone Number: 574.393.5866 Views of Responsible Official: We concur with the finding. Description of Corrective Act...
Finding 2022-002 – Head Start Cluster - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Brenda Overton Contact Phone Number: 574.393.5866 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will ensure all vouchers are reviewed by a secondary individual, all supporting backup is maintained for each claim, and all payroll amounts agree to approved contracts. Anticipated Completion Date: April 2024
View Audit 298779 Questioned Costs: $1
Finding 385644 (2022-007)
Material Weakness 2022
Greenfield Exempted Village School District
OH
Matching / Level of Effort / Earmarking Subrecipient Monitoring Cash Management
In this audit period the requirement for paying the prevailing wage was new and we have taken steps to ensure compliance. Even though both contractors paid prevailing wages, it was not in the written contracts.
In this audit period the requirement for paying the prevailing wage was new and we have taken steps to ensure compliance. Even though both contractors paid prevailing wages, it was not in the written contracts.
View Audit 298366
Finding 384940 (2022-001)
Significant Deficiency 2022
Central College
IA
Reporting Significant Deficiency Matching / Level of Effort / Earmarking
Central College respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Forge Financial and Management Consulting, Inc. 1245 Jordan Creek Parkway West Des Moines, IA 50266 Audit period" 7/1/2021-6/30/2022 The...
Central College respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Forge Financial and Management Consulting, Inc. 1245 Jordan Creek Parkway West Des Moines, IA 50266 Audit period" 7/1/2021-6/30/2022 The findings for the June 30, 2022 schedule of findings are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Finding 2022-001 - Late Disbursement of PLUS Loan Funds Recommendation: We recommend the College evaulate its procedures for disbursing SFA funds and implement changes to verify correct documentation is obtained. Views of Responsible Officials and Planned Corrective Actions: College will begin to utilize functionality within Colleague ERP to track new PLUS loan applications. New applications will be entered into Colleague by financial aid and visable to the business office. The new applications will be reviewed and credit balances will be issued to the parent or student as outlined in the application. This process will be completed weekly by the business office to ensure that all credit balances are distributed in the required timeframe. Anticipated Completion Date: January 26, 2024. If the Department of Education has questions regarding this plan, please call Karen Tumlinson, Vice President for Finance and Administration at (641) 628-5276.
View Audit 297980
Finding 384783 (2022-003)
Significant Deficiency 2022
Arizona Health Care Association, Inc.
AZ
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Significant Deficiency § 200.303 § 200.430
Coronavirus State and Local Fiscal Recovery Funds _ Assistance Listing No. 21.027 Recommendation: We recommend that the Association adopt a formal policy for tracking employee time and effort supporting grant expenses. Additionally, management should summarize the actual time employees spend on gran...
Coronavirus State and Local Fiscal Recovery Funds _ Assistance Listing No. 21.027 Recommendation: We recommend that the Association adopt a formal policy for tracking employee time and effort supporting grant expenses. Additionally, management should summarize the actual time employees spend on grant award programs and adjust the budgeted cost allocations to reflect the actual time spent. A second person knowledgeable of grant award requirements should review the time and effort summaries for proper completion and recording. This will help ensure that internal contols over compliance are established and will help ensure that cost charged to grant award programs are supported and allowable. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Staff now complete a Time and Effort Certification form from the State of Arzona for each pay period to reflect time spent on each grant. Name(s) of the contact person(s) responsible for corrective action: Frank Caruso, Director of Finance and Operations. Planned completion date for corrective action plan: Already corrected, January 2023.
View Audit 297894
Finding 384590 (2022-003)
Significant Deficiency 2022
Family Service Association of Howard County
IN
Equipment & Real Property Management Procurement, Suspension & Debarment Significant Deficiency § 200.303 § 200.313
Significant Deficiency in Internal Control Over Compliance and Noncompliance – F. Equipment and Real Property Management Recommendation: The Auditor recommends FSA implement procedures to ensure equipment and real property purchased with federal funding is appropriately capitalized and tracked. Pl...
Significant Deficiency in Internal Control Over Compliance and Noncompliance – F. Equipment and Real Property Management Recommendation: The Auditor recommends FSA implement procedures to ensure equipment and real property purchased with federal funding is appropriately capitalized and tracked. Planned Corrective Actions: Family Service Association of Howard County Inc. (FSA) will implement procedures to ensure equipment and real property purchased with federal funding is appropriately capitalized and tracked beginning April 2024.
View Audit 297675
Finding 384385 (2022-017)
Significant Deficiency 2022
The City of Frederick, Maryland
MD
Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking
Moving forward, email correspondence used in the approval process shall be maintained by Weinberg Center management in the same manner as physical invoices or timesheets.
Moving forward, email correspondence used in the approval process shall be maintained by Weinberg Center management in the same manner as physical invoices or timesheets.
View Audit 297486
Finding 384374 (2022-006)
Significant Deficiency 2022
The City of Frederick, Maryland
MD
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Significant Deficiency
Staff allocations are reviewed regularly to ensure they are based on work assignments. We are now tracking changes to allocations for historical reference.
Staff allocations are reviewed regularly to ensure they are based on work assignments. We are now tracking changes to allocations for historical reference.
View Audit 297486
Finding 384187 (2022-008)
Significant Deficiency 2022
College Unbound
RI
Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Finding number: 2022-008 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance listing #: 84.268 Award year: 2022 Corrective Action Plan: College Unbound has implemented the process of monthly reconciliation for Pell and Direct Loans. This process beg...
Finding number: 2022-008 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance listing #: 84.268 Award year: 2022 Corrective Action Plan: College Unbound has implemented the process of monthly reconciliation for Pell and Direct Loans. This process began in Spring 2023. The issues identified in this finding were resolved by the school in advance of the audit, although we agree that it was not in a timely manner. Timeline for Implementation of Corrective Action Plan: Completed Contact Person: Diana Perdomo, CFO
View Audit 297283
Finding 384185 (2022-007)
Material Weakness 2022
College Unbound
RI
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
Finding number: 2022-007 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance listing #: 84.063 and 84.268 Award year: 2022 Corrective Action Plan: College Unbound hired an experienced Registrar in late spring 2022. They have implemented the process ...
Finding number: 2022-007 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance listing #: 84.063 and 84.268 Award year: 2022 Corrective Action Plan: College Unbound hired an experienced Registrar in late spring 2022. They have implemented the process of monthly reporting to the Clearinghouse, including reviewing reports for accuracy. Timeline for Implementation of Corrective Action Plan: Completed Contact Person: Diana Perdomo, CFO
View Audit 297283
Finding 384183 (2022-005)
Significant Deficiency 2022
College Unbound
RI
Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Finding number: 2022-005 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance listing #: 84.268 Award year: 2022 Corrective Action Plan: College Unbound previously contracted with a third party to process T4 funds, including a review of this process....
Finding number: 2022-005 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance listing #: 84.268 Award year: 2022 Corrective Action Plan: College Unbound previously contracted with a third party to process T4 funds, including a review of this process. We have brought it in house as of FY24. Timeline for Implementation of Corrective Action Plan: Ongoing. Started 8/22/23, fully implemented by the end of FY24. Contact Person: Diana Perdomo, CFO
View Audit 297283
Finding 384181 (2022-004)
Significant Deficiency 2022
College Unbound
RI
Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Finding number: 2022-004 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance listing #: 84.063 and 84.268 Award year: 2022 Corrective Action Plan: College Unbound hired two new positions, a Controller and a Bursar, who both started on 10/2/23 (the r...
Finding number: 2022-004 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance listing #: 84.063 and 84.268 Award year: 2022 Corrective Action Plan: College Unbound hired two new positions, a Controller and a Bursar, who both started on 10/2/23 (the role was previously filled by a single temporary employee). Part of the Bursar’s scope of work is to work with Financial Aid to ensure that ledgers are correct. Reconciliation reports are also reviewed monthly to ensure accuracy and resolve discrepancies timely. Timeline for Implementation of Corrective Action Plan: Ongoing. Fully implemented by the end of FY24. Contact Person: Diana Perdomo, CFO
View Audit 297283
Finding 384177 (2022-002)
Significant Deficiency 2022
College Unbound
RI
Student Financial Aid Eligibility Matching / Level of Effort / Earmarking
Finding number: 2022-002 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance listing #: 84.268 Award year: 2022 Corrective Action Plan: College Unbound previously contracted with a third party to process T4 funds for FY20 through FY23. As of 8/22/23...
Finding number: 2022-002 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance listing #: 84.268 Award year: 2022 Corrective Action Plan: College Unbound previously contracted with a third party to process T4 funds for FY20 through FY23. As of 8/22/23 (the start of FY24), we have a new software and a new process to review Entrance Counseling and Master Promissory Note completion before transmitting direct loans. Timeline for Implementation of Corrective Action Plan: Ongoing. Started 8/22/23, fully implemented by the end of FY24. Contact Person: Diana Perdomo, CFO
View Audit 297283
Finding 383958 (2022-001)
Significant Deficiency 2022
Beth Israel Lahey Health, Inc.
MA
Procurement, Suspension & Debarment Allowable Costs / Cost Principles Cash Management
Management Response and Corrective Action Plan Finding 2022-001 Federal Agency: United States Department of Health and Human Services Program Name: Provider Relief Fund (PRF) Assistance Listing Number: 93.498 Responsible Individual: Katherine Bacher, VP of System Services Accounting and Finance Co...
Management Response and Corrective Action Plan Finding 2022-001 Federal Agency: United States Department of Health and Human Services Program Name: Provider Relief Fund (PRF) Assistance Listing Number: 93.498 Responsible Individual: Katherine Bacher, VP of System Services Accounting and Finance Contact Information: Katherine.bacher@bilh.org; 617-278-7059 There was an error in PRF Reporting period 2 and 3 due to a misapplication of utilizing the same quarterly budget amount for both Quarter 3 and Quarter 4, resulting in an understatement of lost revenue. Management agrees with the recommendation and moving forward, there will be at least two reviews of the PRF filing prior to submission to better ensure complete and accurate information is submitted to HRSA. Corrective Action Plan: BILH will develop dual signoff of all submissions: • Director of Revenue and Reimbursement will compile and review the initial draft • VP of Revenue and Reimbursement will review the initial draft for completeness and accuracy • VP of System Services Accounting and Finance will final review for completeness and accuracy Expected Completion Date: September 30, 2024 Status of Completion: Not Started
View Audit 296974
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