Corrective Action Plans

Finding 44167 (2022-002)

Significant Deficiency 2022

OH

Questioned Costs HUD Housing Programs Matching / Level of Effort / Earmarking

Finding Reference Number 2022-2 S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations The Corporation concurs that they did not pay the debt in full at maturity. S3800-130 Response Indicator Agree S3800-140 Completion Date April 30, 2022 S3800-150 Response The Corp...

Finding Reference Number 2022-2 S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations The Corporation concurs that they did not pay the debt in full at maturity. S3800-130 Response Indicator Agree S3800-140 Completion Date April 30, 2022 S3800-150 Response The Corporation is working with HUD and a local developer to resolve the outstanding loan balance. S3800-160 Contact Person First Name Amin S3800-180 Contact Person Last Name Akbar

View Audit 48047 Questioned Costs: $1

Finding 44166 (2022-001)

Significant Deficiency 2022

Mt. Auburn Housing, Inc.

OH

Questioned Costs HUD Housing Programs Matching / Level of Effort / Earmarking

Finding Reference Number 2022-1 S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations The Corporation concurs that they did not pay the debt in full at maturity. S3800-130 Response Indicator Agree S3800-140 Completion Date April 30, 2022 S3800-150 Response The Corp...

Finding Reference Number 2022-1 S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations The Corporation concurs that they did not pay the debt in full at maturity. S3800-130 Response Indicator Agree S3800-140 Completion Date April 30, 2022 S3800-150 Response The Corporation is working with HUD and a local developer to resolve the outstanding loan balance. S3800-160 Contact Person First Name Amin S3800-180 Contact Person Last Name Akbar

View Audit 48047 Questioned Costs: $1

Finding 44159 (2022-001)

Material Weakness 2022

City of Appleton

WI

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking § 200.320

Action taken in response to finding: Purchases using federal funding are reviewed to ensure compliance with 2 CFR 200 requirements. In addition, the City's procurement policy is being revised to include the requirements. Name(s) of contact person(s) responsible for corrective action: Jeri Ohman. Pla...

Action taken in response to finding: Purchases using federal funding are reviewed to ensure compliance with 2 CFR 200 requirements. In addition, the City's procurement policy is being revised to include the requirements. Name(s) of contact person(s) responsible for corrective action: Jeri Ohman. Planned completion date for corrective action plan: July 31, 2023.

View Audit 46079

Finding 44121 (2022-005)

Significant Deficiency 2022

City of Laguna Beach

CA

Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking § 200.302

Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Financial Assistance Listing Number: 21.027 Federal Agency: U.S. Department of Treasury Award Year: 2021/22 Grant Number: N/A Compliance Requirement: Allowable Costs/Cost Principles Type of Finding: Significant Deficiency in In...

Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Financial Assistance Listing Number: 21.027 Federal Agency: U.S. Department of Treasury Award Year: 2021/22 Grant Number: N/A Compliance Requirement: Allowable Costs/Cost Principles Type of Finding: Significant Deficiency in Internal Control and Instance of Noncompliance Cause: The City?s procedures did not ensure the required written procedures were developed and implemented in accordance with the Uniform Guidance. Recommendation: We recommend the City establish policies and formalize written procedures related to allowable costs in accordance with Subpart E ? Cost Principles. Management Response and Corrective Action: The City of Laguna Beach's Administrative Policies already incorporate Special Procedures for Procurement for Federally Funded Projects and Purchases. These procedures ensure compliance with all relevant Federal requirements when the City expends Federal funds. To further enhance our compliance efforts, management will update the City's Administrative Policies to include additional procedures for determining the allowability of costs in accordance with the conditions of Federal Awards. Name of Responsible Official: Julie Nemes Director of Finance and Technology Services Implementation Date: June 2023

View Audit 44284

Finding 44120 (2022-004)

Significant Deficiency 2022

City of Laguna Beach

CA

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

Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Financial Assistance Listing Number: 21.027 Federal Agency: U.S. Department of Treasury Award Year: 2021/22 Grant Number: N/A Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control Cause:...

Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Financial Assistance Listing Number: 21.027 Federal Agency: U.S. Department of Treasury Award Year: 2021/22 Grant Number: N/A Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control Cause: The City prepared the Project and Expenditure Report and submitted without retaining evidence that the report was reviewed and approved by a separate individual prior to submission. Recommendation: We recommend the City enhance internal controls to ensure supporting documentation, including evidence of review, is retained for the Project and Expenditure Report. Management Response and Corrective Action: The City's Finance Manager was responsible for submitting the Project and Expenditure Report for the COVID-19 - Coronavirus State and Local Fiscal Recovery Funds award. Prior to submission, the report underwent a comprehensive review by the Assistant City Manager/CFO, which was documented through a calendar invitation between the Finance Manager and Assistant City Manager/CFO. Furthermore, to ensure transparency and accountability, the appropriation of COVID-19 - Coronavirus State and Local Fiscal Recovery Funds was presented to the City Council, and the funding was included in the FY 2021-22 City Adopted Budget. Additionally, multiple presentations were made during City Council meetings regarding the appropriation and expenditure of these funds, which are public meetings. For future submission, management will formally document the review of the submission process with a signed memo from the Assistant City Manager/CFO and City Manager. Name of Responsible Official: Julie Nemes Director of Finance and Technology Services Implementation Date: June 2023

View Audit 44284

Finding 44055 (2022-002)

Significant Deficiency 2022

American Samoa Community College

AS

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

Contact Person(s): Shanell Tilo, Financial Aid Officer Dr. Emilia Le?i, Dean of Student Services Dr. Letupu Moananu, Vice President of Academics, Community, and Student Affairs Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if appl...

Contact Person(s): Shanell Tilo, Financial Aid Officer Dr. Emilia Le?i, Dean of Student Services Dr. Letupu Moananu, Vice President of Academics, Community, and Student Affairs Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): No disagreement Corrective actions taken/planned: Official Withdrawals: Financial Aid Counselors are responsible for the Identification of Official Withdrawals through the Attendance Pattern Comparison Report (APCR), which is run every Monday (or next business day). Each Counselor (control #1) is responsible for the performance of the R2T4 form for their respective students and forward to the designated Counselor (control #2) to ensure accuracy and completion. Control #2 is responsible to manually input the calculations into Datatel and ensure adjustments, if any, are processed and returned via COD. This action is to be completed and included in the next scheduled batch closure or no later than 45 days from the date of withdrawal. Unofficial Withdrawals: After final grades have been posted at the end of each session or semester, each counselor will review their respective students through student transcript, identify those with ?zero credits earned? and determine last date of attendance. Official Withdrawal procedures will then be performed. Official / Unofficial Withdrawal: All Withdrawals must then be reported to NSLDS by the Financial Aid Coordinator (with FA Officer as alternate) within 45 days. Anticipated completion of the corrective action is expected by June 2023.

View Audit 47493

Finding 44052 (2022-003)

Significant Deficiency 2022

American Samoa Community College

AS

Student Financial Aid Reporting Subrecipient Monitoring

Contact Person(s): Shanell Tilo, Financial Aid Officer Dr. Emilia Le?i, Dean of Student Services Dr. Letupu Moananu, Vice President of Academics, Community, and Student Affairs Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if appl...

Contact Person(s): Shanell Tilo, Financial Aid Officer Dr. Emilia Le?i, Dean of Student Services Dr. Letupu Moananu, Vice President of Academics, Community, and Student Affairs Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): No disagreement Corrective actions taken/planned: The Financial Aid Coordinator (control #1, with FA Officer as alternate) has been assigned to transmit the bi-monthly Enrollment Report roster. The control #1 reviews the roster and performs data entry, status updates and submission by the 15th of the reporting month. On the 1st of every nonreporting month, control #1 will review and report any enrollment status changes before the 15th. Counselor III (control #2) is assigned to monitor and spot check the status updates on NSLDS after the 25th of every month to internally audit the submissions. The policy will ensure all student changes in status are identified, updated and submitted timely and accurately. ASCC FAO participates in Federal Student Aid (FSA) training and conferences regarding NSLDS updates, changes and functionality. FAO also subscribes to the Weekly Knowledge Center Updates from FSA Partner Connect. ASCC is a member of the National Association of Student Financial Aid Administrators (NASFAA). All of these resources provide access and education in the process of enrollment reporting and compliance, as well as responsibilities and consequences of inaccurate reporting. Controls (#1 and #2) shall be included accordingly in the job descriptions of the Financial Aid Coordinator and Counselor III as well as the Financial Aid Standard Operating Procedures for consistency in compliance and reporting. Graduates: Students who graduate will be updated into NSLDS within one week after graduation. Official / Unofficial Withdrawal: All Withdrawals must then be reported to NSLDS within 45 days. Anticipated completion of the corrective action is expected by June 2023.

View Audit 47493

Finding 43994 (2022-001)

Significant Deficiency 2022

Avondale Meadows Academy, Inc. D/b/a United Schools of Indianapolis

IN

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.327

CORRECTIVE ACTION PLAN December 13, 2022 To: U.S. Department of Education Avondale Meadows Academy, Inc. d/b/a United Schools of Indianapolis respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Greenwalt ...

CORRECTIVE ACTION PLAN December 13, 2022 To: U.S. Department of Education Avondale Meadows Academy, Inc. d/b/a United Schools of Indianapolis respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Greenwalt CPAs, Inc. 5342 West Vermont Street Indianapolis, IN 46224 Audit period: Finding 2022-001 Identification of federal program: US DEPARTMENT OF EDUCATION 84.425D and 84.425U, Education Stabilization Fund Criteria: Nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements (which still may be referenced as the Davis-Bacon Act) a provision that the contractor or subcontractor comply with those requirements and the DOL regulations (29 CFR Part 5, Labor Standards Provisions Applicable to Contacts Governing Federally Financed and Assisted Construction) (2 CFR section 200.327; Appendix II.D. to 2 CFR Part 200). This includes a requirement for the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls) (29 CFR sections 5.5 and 5.6; the A-102 Common Rule (section 36(i)(5)); OMB Circular A-110 (2 CFR Part 215, Appendix A, Contract Provisions); 2 CFR Part 176, Subpart C; and 2 CFR section 200.327). Condition: An LEA must use ESF funds for minor remodeling, renovation or construction contracts that are over $2,000 and use laborers and mechanics that must meet Davis-Bacon prevailing wage requirements. Potential effect: This certain contractor may not have used the appropriate prevailing wage rate for contractors and subcontractors. Questioned costs: None. Context: A total sample of one (1) item related to a certain contractors HVAC project was selected as a part of allowable cost testing for the Education Stabilization Fund. Although the contractor did not include the appropriate prevailing wage rate clauses within the construction contracts, the contractor was able to provide certified payroll totals for the period under audit. However, the certified payrolls were not provided weekly, as required, they were provided after the project was complete. Cause: USI failed to timely notify a certain contractor about the Davis-Bacon Act contract clause requirements related to the prevailing wage rate for contractors and subcontractors. www.unitedschoolsindy.org ~ 3980 Meadows Drive, Indianapolis, IN 46205 ~ 317.550.3363 Recommendation: We recommend that USI provide timely communication related to the prevailing wage rate requirements for contracts with future contractors. USI should also ensure that the proper prevailing wage rate clauses are included in future contracts. At the time of requesting a bid for services, management will notify all future contractors of the need for prevailing wage rate requirements and the clauses to be included in the contracts. If the U.S. Department of Justice has questions regarding this plan, please call Janie Seivers at 317.550.3363. Sincerely yours, Janie Seivers, Director of Business Affairs

View Audit 51522

Finding 43986 (2022-001)

Significant Deficiency 2022

Nourish Colorado

CO

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.430

To address the identified issue and enhance our internal control system for charges to Federal awards, Nourish Colorado will implement the following corrective actions: Enhancement of Timesheet Tracking: As July 2023 we initiated a comprehensive review and upgrade of our timesheet tracking system to...

To address the identified issue and enhance our internal control system for charges to Federal awards, Nourish Colorado will implement the following corrective actions: Enhancement of Timesheet Tracking: As July 2023 we initiated a comprehensive review and upgrade of our timesheet tracking system to ensure it accurately captures and allocates employee time spent on various funding sources or cost objectives. Employees will be provided with clear guidance on the importance of accurately tracking their time and correctly allocating it to specific projects or grants. Regular training sessions will be conducted to educate staff on the proper utilization of the improved timesheet tracking system. Supervisors and project managers will be responsible for monitoring timesheet compliance and addressing any discrepancies promptly.

View Audit 45053

Finding 43980 (2022-001)

Significant Deficiency 2022

Housing Authority of the City of Meriden

CT

Cash Management HUD Housing Programs Matching / Level of Effort / Earmarking

Finding No. 2022-001 Authority?s Response and Corrective Action Plan The Authority had planned on receiving developer fees and predevelopment reimbursements related to the construction activities in an amount in excess of the interfund balance noted in the finding. There have been repeated delays to...

Finding No. 2022-001 Authority?s Response and Corrective Action Plan The Authority had planned on receiving developer fees and predevelopment reimbursements related to the construction activities in an amount in excess of the interfund balance noted in the finding. There have been repeated delays to several projects which have delayed the receipt of predevelopment reimbursements and fees which led to the majority of the interfund issue. The Executive Director deals are coming to fruition in Quarters 3 and 4 of FY2023. The Bristol Schools Project final construction closing is scheduled for 10/15/2023-11/1/2023 which will result in full repayment of FY2022 receivable. The MRC will also earn fees from the performing project. The MHA has issued two bonds for Redevelopment valued for $128 million that will reimburse the MHA and MRC for all outstanding receivables related to Energy Improvements, Yale Acres Community Center, 143 West Main Street and Hanover Place. The closing for these bonds is scheduled for November 16, 2023. Following this planned extinguishing of redevelopment receivables, the Executive Team is now updating the interfund policy to require the reconciliation and settling of interfund balance on a monthly basis and determining a reasonable dollar value for that policy. Person Responsible for Corrective Action Contact; Robert Cappelletti, Executive Director, rcappelletti@meriden-ha.com

View Audit 45052

Finding 43961 (2022-001)

Significant Deficiency 2022

Seward County Community College

KS

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

2021-001 ? Education Stabilization Fund ? Reporting Recommendation Policies and procedures should be reviewed to ensure that reports are submitted within the required timeframe. We recommend the College establish an oversight process for reporting to ensure that information is reviewed and reconcil...

2021-001 ? Education Stabilization Fund ? Reporting Recommendation Policies and procedures should be reviewed to ensure that reports are submitted within the required timeframe. We recommend the College establish an oversight process for reporting to ensure that information is reviewed and reconciled before being posted or submitted. Action Taken: Starting July 7, 2022, the Accounts Payable Clerk reviews HEERF expense invoices that were expended during the quarter. The invoices are compared against the general ledger to verify that all expenses are accounted for in the correct quarter. The Dean of Finance or VP of Business Affairs reconciles the quarterly reports to the general ledger to verify that expenses reported match the general ledger. The Accounts Payable Clerk and the VP of Business Affairs have calendar notifications set to make sure that reports are submitted timely.

View Audit 44270

Finding 43953 (2022-005)

Significant Deficiency 2022

Anita Moreau "food Program Specialist"

TX

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency § 200.404

Views of Responsible Officials and Planned Corrective Actions: Anita Moreau has implemented policies to ensure all costs are properly authorized and approved by TDA. Anita Moreau has repaid the $20,228 on December 28, 2022. On February 3, 2023, TDA reviewed the Corrective Action Plan provided ...

Views of Responsible Officials and Planned Corrective Actions: Anita Moreau has implemented policies to ensure all costs are properly authorized and approved by TDA. Anita Moreau has repaid the $20,228 on December 28, 2022. On February 3, 2023, TDA reviewed the Corrective Action Plan provided by Anita Moreau and has concluded its review.

View Audit 53422 Questioned Costs: $1

Finding 43910 (2022-002)

None 2022

Living Independently for the Elderly, INC

NY

Procurement, Suspension & Debarment HUD Housing Programs Matching / Level of Effort / Earmarking

CORRECTIVE ACTION PLAN Name of auditee Living Independently for the Elderly HUD auditee identification number: 012-43235 Name of audit firm: HMM, CPAs LLP Period covered by the audit: December 31, 202...

CORRECTIVE ACTION PLAN Name of auditee Living Independently for the Elderly HUD auditee identification number: 012-43235 Name of audit firm: HMM, CPAs LLP Period covered by the audit: December 31, 2022 CAP prepared by: Anastasios Markopoulos Phone: (914) 739-6700 Ext. 1227 2 Finding 2022-002 a. Comments on the Finding and Each Recommendation. LIFE, Inc. agrees with the finding. LIFE, Inc. also agrees with the recommendation, please see below for action taken. b. Action Taken on the Finding. LIFE, Inc. entered into a repayment plan to bring the receivable balance back to the July 2001 level at closing. In May 2023, the Management of Bethel Springvale Nursing Home, Inc. (the Center) closed on the asset purchase agreement and the proceeds were used to payoff all LIFE, lnc.'s HUD mortgage and escrow balances.

View Audit 49539

Finding 43906 (2022-001)

None 2022

Bethel Springvale Nursing Home, INC

NY

Procurement, Suspension & Debarment HUD Housing Programs Matching / Level of Effort / Earmarking

CORRECTIVE ACTION PLAN Name of auditee Bethel Springvale Nursing Home, Inc. HUD auditee identification number: 012-43154 Name of audit firm: HMM, CPAs LLP Period covered by the audit: December 31, 202...

CORRECTIVE ACTION PLAN Name of auditee Bethel Springvale Nursing Home, Inc. HUD auditee identification number: 012-43154 Name of audit firm: HMM, CPAs LLP Period covered by the audit: December 31, 2022 CAP prepared by: Anastasios Markopoulos Phone: (914) 739-6700 Ext. 1227 1. Finding 2022-001 - Mortgage Status a. Comments on the Finding and Each Recommendation. The Center agrees with the finding. The Center also agrees with the recommendation, please see below for action taken. b. Action Taken on the Finding. In May 2023, the Center closed on the asset purchase agreement and the proceeds were used to pay off the HUD mortgage and operating loss loans in full.

View Audit 49296

Finding 43899 (2022-001)

Significant Deficiency 2022

Cambridge Housing Authority

MA

HUD Housing Programs Internal Control / Segregation of Duties Reporting

In 2022, management noticed inconsistencies in PIC submissions in terms of timeliness and accuracy. After further review and monitoring, management shifted responsibility to one point person in leased housing at the Deputy Director level who was well versed in nuances and complexities of PIC submiss...

In 2022, management noticed inconsistencies in PIC submissions in terms of timeliness and accuracy. After further review and monitoring, management shifted responsibility to one point person in leased housing at the Deputy Director level who was well versed in nuances and complexities of PIC submissions to HUD. Since this transition in September 2022, PIC submissions to HUD have been timely. Management took further steps to engage an outside contractor to evaluate processes and skill sets required to submit PIC submissions with high degree of accuracy combined with timely submissions.

View Audit 45602

Finding 43896 (2022-002)

None 2022

Arlington Baptist University

CO

Student Financial Aid Eligibility Reporting

2022-002 Enrollment Reporting to NSLDS Planned Corrective Action: Admissions department and registrar department will provide a list of all non-true freshman to the financial aid department. The financial aid department will run NSLDS reports to determine if students have utilized financial aid in t...

2022-002 Enrollment Reporting to NSLDS Planned Corrective Action: Admissions department and registrar department will provide a list of all non-true freshman to the financial aid department. The financial aid department will run NSLDS reports to determine if students have utilized financial aid in the past. Each student that has received aid in the past will be reported to NSLDS whether they utilize any federal aid at ABU or not. Person Responsible for Corrective Action Plan: Laurel Bartlett- Admissions Director, John Rocha- Financial Aid Director, Janie Taylor- VP of Academic Affairs / Registrar Anticipated Date of Completion: Spring 2023

View Audit 48937

Finding 43886 (2022-001)

Significant Deficiency 2022

Nbcc

CA

Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency § 200.303

Management Response and Planned Corrective Action 1. While the current Internal Controls Manual allows for certain expenditures to be made with verbal and/or written approval from the Executive Director, the control does not state a dollar amount or specific circumstance for verbal approval and the...

Management Response and Planned Corrective Action 1. While the current Internal Controls Manual allows for certain expenditures to be made with verbal and/or written approval from the Executive Director, the control does not state a dollar amount or specific circumstance for verbal approval and therefore the control has been clarified as follows: All funds to be expended must be approved by the Executive Director, either verbally or in writing, prior to the expenditure. Program staff may then request that the FA, OM or Administrative Associate purchase the needed expense either by debit card or credit card or produce a check for the ED?s signature. All requests for purchase must follow the same backup paperwork procedures outlined in the AP Procedures section. For all routine essential office supply individual item purchases $250 and under, the OM or FA has approval to make these purchases without ED verbal or written approval prior to the expenditure. All expenditures for individual items above $250 must be verbally approved by the ED prior to purchase and documented via email which then should be attached to the purchase documentation. Purchases $1,500 and above should follow the procurement policy outlined below in Control No. 21. In addition, the procurement control has been clarified with updated language as follows: For goods and services $1,499 and under, Executive Director approval is required as per the purchase policy above referenced in Control No. 17. 2. NBCC maintains an onboarding process and checklist which includes the completion of the I-9 for each employee. This process is strictly followed. The three employees identified during the testing that lacked a completed I-9 on file were for one employee who was hired during the initial period of the COVID lockdown when all processes were significantly impacted by the initial COVID quarantine, and the remaining two were onboarded by a staff member serving temporarily in the human resources position after the exiting human resources staff member did not return from a medical leave of absence. All current staff have completed I-9?s on file and there is every expectation that this control will continue to be enforced. As an additional guarantee of having a completed I-9 in place, NBCC has asked our external accounting firm, Vista Financial, to create an additional control where a new employee is not onboarded into Quickbooks for payroll without the completed I-9.

View Audit 45959

Finding 43879 (2022-003)

Material Weakness 2022

Mitchell Hamline School of Law

MN

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Identifying Number: 2022-003 Finding: While testing reporting, we noted that there were not controls or approvals over the reporting requirement for the HEERF program. Corrective Actions Taken or Planned: Student funds for HEERF have been exhausted so no additional reporting should be required fo...

Identifying Number: 2022-003 Finding: While testing reporting, we noted that there were not controls or approvals over the reporting requirement for the HEERF program. Corrective Actions Taken or Planned: Student funds for HEERF have been exhausted so no additional reporting should be required for them. For all institutional HEERF funds reporting, both the Financial Aid Director and the Controller review the information and complete the Institutional reporting PDF. Once posted, the PDF is emailed to the Department of Educations as a time stamp to show it was completed on time. Contact Person: Nick Anderson Director of Financial Aid ? Deb Kessler Controller Anticipated Completion Date: 7/10/2022

View Audit 52368

Finding 43878 (2022-002)

Significant Deficiency 2022

Mitchell Hamline School of Law

MN

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.334

Identifying Number: 2022-02 Finding: HEERF Activities Allowed or Unallowed While testing activities allowed or unallowed in the audit of 2020-2021 award year, we noted that there was a lack of a written plan to provide objective criteria for the distribution of funds until April 2022. Corrective A...

Identifying Number: 2022-02 Finding: HEERF Activities Allowed or Unallowed While testing activities allowed or unallowed in the audit of 2020-2021 award year, we noted that there was a lack of a written plan to provide objective criteria for the distribution of funds until April 2022. Corrective Actions Taken or Planned: School now has a documented plan on file for disbursing HEERF funds. Contact Person: Lynn LeMoine Dean of Students ? Nick Anderson Director of Financial Aid Anticipated Completion Date: 4/11/2022

View Audit 52368

Finding 43877 (2022-001)

Significant Deficiency 2022

Mitchell Hamline School of Law

MN

Student Financial Aid Reporting Eligibility

Identifying Number: 2022-001 Finding: Three student?s enrollment changes were not reported to the National Student Loan Data System (NSLDS) within the 60 day timeframe for the School?s reporting on the roster file submissions. Corrective Actions Taken or Planned: MHSL has hired an outside consult...

Identifying Number: 2022-001 Finding: Three student?s enrollment changes were not reported to the National Student Loan Data System (NSLDS) within the 60 day timeframe for the School?s reporting on the roster file submissions. Corrective Actions Taken or Planned: MHSL has hired an outside consultant through Agilyx to create a new enrollment report that will more accurately track and report the enrollment statuses for all students. MHSL will be using this report starting Fall 2022. The Director of Financial Aid now completes enrollment reporting. For each report, students will be selected by Director at random to manually review. Assistant Director of Financial Aid will also select a group at random to review for accuracy. This way both the person who runs the report and a person who does not will review a random sample of students. Also, additional scheduled date for enrollment reporting have been added to the school transmission schedule including j Term and summer. This will prevent late reporting over the summer. Contact Person: Lynn LeMoine ? Dean of Students; Katie Kuehl ? Registrar; and Nick Anderson ? Financial Aid Director. Anticipated Completion Date: Fall 2022

View Audit 52368

Finding 43872 (2022-003)

None 2022

City Colleges of Chicago

IL

Student Financial Aid Matching / Level of Effort / Earmarking

Finding 2022-003 ? Short-Term Program Placement Rate Condition The College cannot demonstrate compliance with the gainful employment placement rate of 70% calculation for the short-term program at a post-secondary vocational institution. Cause The financial aid office did not follow-up on the gain...

Finding 2022-003 ? Short-Term Program Placement Rate Condition The College cannot demonstrate compliance with the gainful employment placement rate of 70% calculation for the short-term program at a post-secondary vocational institution. Cause The financial aid office did not follow-up on the gainful employment of students. Currently the FAO does not manage the Short-Term Program Gainful Employment Requirement at the campus level. That process is managed by the campus. Corrective Action Taken or Planned City Colleges currently has two short term programs: ? Computer Numerical Machining (Daley College, Wright College) The Financial Aid Office will work with campus leadership to develop a gainful employment reporting process at Daley College and Wright College for short term programs. The reporting structure will include an outreach protocol to be completed and reported on currently enrolled during End of Term Processing for each semester. Contact Person: Associate Vice Chancellor, Financial Aid & Scholarships ? Richard Hayes Anticipated Completion Date: January 2023

View Audit 51406

Finding 43870 (2022-002)

Significant Deficiency 2022

City Colleges of Chicago

IL

Student Financial Aid Subrecipient Monitoring Reporting

Finding 2022-002 ? Return of Title IV Funds ? Enrollment Reporting Condition ? For two out of sixty students tested (3%) who withdrew from City Colleges, the students? withdrawal date reported to the National Student Loan Data System (NSLDS) for campus level and program level did not match the ins...

Finding 2022-002 ? Return of Title IV Funds ? Enrollment Reporting Condition ? For two out of sixty students tested (3%) who withdrew from City Colleges, the students? withdrawal date reported to the National Student Loan Data System (NSLDS) for campus level and program level did not match the institution?s records. ? For one out of sixty students tested (2%) who withdrew from City Colleges, the student?s withdrawal date reported to the National Student Loan Data System (NSLDS) for campus level and program level did not match the institution?s records. The student?s status change at the campus level and program were not reported to the National Student Loan Data System (NSLDS) within the 60 day requirement. ? For two out of sixty students tested (3%) who withdrew from City Colleges, the students? status change at the campus level and program level were not reported to the National Student Loan Data System (NSLDS) within the 60 day requirement. ? For nine out of sixty students tested (15%) who withdrew from City Colleges, the students? status change at the campus level and program level was never reported the National Student Loan Data System (NSLDS). ? For six out of sixty students tested (10%) who withdrew from City Colleges, the students? status change at the program level was never reported the National Student Loan Data System (NSLDS). ? For one out of sixty students tested (2%) who withdrew from City Colleges, the student?s status change at the program level was not reported to the National Student Loan Data System (NSLDS) within the 60 day requirement. ? For one out of sixty students tested (2%) who withdrew from City Colleges, the student?s status change at the campus level was not reported to the National Student Loan Data System (NSLDS) within the 60 day requirement. ? For four out of sixty students tested (7%) who withdrew from City Colleges, the students? withdrawal status reported to the National Student Loan Data System (NSLDS) for campus level and program level did not match the institution?s records. Cause The Academic Systems & Registrar Office does not have an effective system in place to ensure all official student status changes are reported to the lender in a timely manner. Corrective Action Taken or Planned The enrollment reporting functions are housed in the college?s registrar office and separate from financial aid. An enrollment file is generated at the district level and uploaded quarterly. The Registrar?s Office & Financial Aid Office will create a weekly meeting to update its enrollment reporting procedures and create a reconciliation process to ensure all students are reported to NSLDS. Contact Person: Associate Vice Chancellor, Academic Systems ? Laura Clark. Associate Vice Chancellor, Financial Aid & Scholarships ? Richard Hayes Anticipated Completion Date: January 2023

View Audit 51406

Finding 43860 (2022-001)

Material Weakness 2022

Lake Land College

IL

Student Financial Aid Eligibility Matching / Level of Effort / Earmarking

LAKE LAND COLLEGE COMMUNITY COLLEGE DISTRICT NO. 517 MATTOON, ILLINOIS CORRECTIVE ACTION PLAN FOR CURRENT-YEAR AUDIT FINDINGS FOR THE YEAR ENDED JUNE 30, 2022 CORRECTIVE ACTION PLAN Finding No. 2022-001 ? Internal Controls over Student Financial Assistance Special Test and Provisions Condition: A. D...

LAKE LAND COLLEGE COMMUNITY COLLEGE DISTRICT NO. 517 MATTOON, ILLINOIS CORRECTIVE ACTION PLAN FOR CURRENT-YEAR AUDIT FINDINGS FOR THE YEAR ENDED JUNE 30, 2022 CORRECTIVE ACTION PLAN Finding No. 2022-001 ? Internal Controls over Student Financial Assistance Special Test and Provisions Condition: A. During compliance testing of ?Special Tests and Provisions ? Return of Funds? we noted that for eight (8) out of twenty five (25) students tested the College utilized the incorrect semester end date for the Spring 2022 semester. B. During the compliance testing of ?Special Tests and Provisions ? Eligibility? we noted that one (1) student out of forty (40) students tested the College utilized the 2020-2021 Pell payment schedule versus the 2021-2022 Pell payment schedule. Plan: A. The College will develop internal controls to ensure that the correct semester dates are utilized for the return of funds calculation to determine the amount of the Title IV assistance earned by the student. B. The College will establish procedures to ensure their software is utilizing the current Pell payment schedule. Anticipated Date of Completion: Immediately upon learning of the deficiency. Contact Person Responsible for Corrective Action: Jennifer Hedges, Director of Financial Aid and Veteran Services 98

View Audit 45498

Finding 43858 (2022-002)

Significant Deficiency 2022

Housing Authority of Covington

KY

Cash Management HUD Housing Programs Significant Deficiency

FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Housing and Urban Development 2022-002 Public Housing Capital Fund ? Assistance Listing No. 14.872 Recommendation: The Housing Authority should timely submit a voucher to disburse funds for bills due and payable for work that has already bee...

FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Housing and Urban Development 2022-002 Public Housing Capital Fund ? Assistance Listing No. 14.872 Recommendation: The Housing Authority should timely submit a voucher to disburse funds for bills due and payable for work that has already been performed or for items received. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Timely draws are being done Name(s) of the contact person(s) responsible for corrective action: Chris Bradburn Planned completion date for corrective action plan: 07/01/2022 If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Cynthia Hall at 859-655-7306.

View Audit 48878

Finding 43856 (2022-001)

Significant Deficiency 2022

Dientes Community Dental Care

CA

Questioned Costs Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303

Corrective Action Plan Year ending June 30, 2022 Comment 2022-001 Comment Title: Allowability ? Internal Control over Payroll and General Disbursements In accordance with Uniform Guidance Section 200.511(a), the Corrective Action Plan must include findings related to the financial stateme...

Corrective Action Plan Year ending June 30, 2022 Comment 2022-001 Comment Title: Allowability ? Internal Control over Payroll and General Disbursements In accordance with Uniform Guidance Section 200.511(a), the Corrective Action Plan must include findings related to the financial statements which are required to be reported in accordance with Government Auditing Standards. Corrective Action Plan: We will continue to review the PRF terms and conditions to ensure compliance. Contact Person, Title, Phone: Jesse Navarro, CFO 831-710-1333 Anticipated Date of Completion: July 2022

View Audit 46674 Questioned Costs: $1

Corrective Action Plans

Filters