Corrective Action Plans

Finding 38032 (2022-001)

None 2022

WA

HUD Housing Programs Reporting Internal Control / Segregation of Duties

Finding 2022-001: Section 232 Mortgage Insurance Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities Loan, ALN 14.129 Anticipated Completion Date: February 8, 2023 Recommendation: It was recommended Cheney Care Community implement internal controls to...

Finding 2022-001: Section 232 Mortgage Insurance Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities Loan, ALN 14.129 Anticipated Completion Date: February 8, 2023 Recommendation: It was recommended Cheney Care Community implement internal controls to ensure that the audited financial statements are filed in accordance with the regulatory agreement. Action Taken: Cheney Care Community will follow the filing requirements of the regulatory agreement going forward.

View Audit 30312

Finding 38026 (2022-001)

Significant Deficiency 2022

Fit Kids, Inc., Dba Champion Schools

AZ

Procurement, Suspension & Debarment Equipment & Real Property Management Matching / Level of Effort / Earmarking § 200.303

EMERGENCY CONNECTIVITY FUND PROGRAM REFERENCE: 2022-001 and 2022-002 CLIENT RESPONSE We concur with the condition. Individual responsible for implementation of corrective action plan: Jonathan Cahal, IT Director Corrective action plan: We will update the ECF asset inventory listing to include...

EMERGENCY CONNECTIVITY FUND PROGRAM REFERENCE: 2022-001 and 2022-002 CLIENT RESPONSE We concur with the condition. Individual responsible for implementation of corrective action plan: Jonathan Cahal, IT Director Corrective action plan: We will update the ECF asset inventory listing to include the names of the students receiving the devices, the date the device is/was provided and returned, or if the device is missing, lost, or damaged. With each student name listed we will have a link to the documentation supporting our assessment that the student had an unmet need. We will also verify the asset inventory listing includes all devices and equipment that were purchased with ECF monies and received. Lastly, for new grants that we apply for, more than one person will review the grant requirements, and we will reach out to grant personnel at other entities or contact our consultants and auditors to help ensure we have access to, and have considered all the necessary compliance requirements. . Estimated completion date: July 15, 2023.

View Audit 34699

Finding 38013 (2022-007)

Significant Deficiency 2022

City of Montebello

CA

Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.302 § 200.303 § 200.430

Staff has initiated a process whereby ? for employees not using eSuites ? manual review and approval of bi-weekly hours is conducted by supervisors in the appropriate department (i.e., Transit, Police, etc.). Management believes this additional review and approval level will provide the necessary ba...

Staff has initiated a process whereby ? for employees not using eSuites ? manual review and approval of bi-weekly hours is conducted by supervisors in the appropriate department (i.e., Transit, Police, etc.). Management believes this additional review and approval level will provide the necessary back-up to improve internal control over timecards/timekeeping. Responsible Person: Kevin Saycocie Expected Implementation Date: 07/01/2023

View Audit 32131

Finding 38009 (2022-007)

Significant Deficiency 2022

Hodges University, Inc.

FL

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

2022-007 Higher Education Emergency Relief Fund (HEERF) Reporting Recommendation: We recommend that the University review their reporting policies and procedures to ensure accurate and timely reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. ...

2022-007 Higher Education Emergency Relief Fund (HEERF) Reporting Recommendation: We recommend that the University review their reporting policies and procedures to ensure accurate and timely reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Reason for finding: Misunderstanding of correct way to handle the accounting of the HEERF. Action taken in response to finding: We have adjusted our policies and provided training to prevent future inaccuracies in reporting when dealing with special funding. Name(s) of the contact person(s) responsible for corrective action: Melissa Mitro Planned completion date for corrective action plan: Effective immediately.

View Audit 28916

Finding 38008 (2022-005)

Significant Deficiency 2022

Hodges University, Inc.

FL

Questioned Costs Student Financial Aid Significant Deficiency

2022-005 Direct Loan Awards Recommendation: We recommend that the college ensures they have appropriate policies and procedures as well as safeguards in place to ensure loan award amounts are properly determined. Explanation of disagreement with audit finding: There is no disagreement with the audit...

2022-005 Direct Loan Awards Recommendation: We recommend that the college ensures they have appropriate policies and procedures as well as safeguards in place to ensure loan award amounts are properly determined. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Reason for finding: Student grade level inconsistent throughout the academic record generating an over/under award at the time of packaging Direct Loan awards Action taken in response to finding: Requested the registrar?s office that student record is maintained accurately of the student?s grade level progression history. Name(s) of the contact person(s) responsible for corrective action: Joshua Carcopa/Nicole Hurley Planned completion date for corrective action plan: June 30, 2023.

View Audit 28916 Questioned Costs: $1

Finding 38006 (2022-003)

Significant Deficiency 2022

Hodges University, Inc.

FL

Student Financial Aid Reporting Significant Deficiency

2022-003 National Student Loan Data System (NSLDS) Error Reporting Recommendation: We recommend that the University review their enrollment reporting policies and procedures to ensure accurate reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding....

2022-003 National Student Loan Data System (NSLDS) Error Reporting Recommendation: We recommend that the University review their enrollment reporting policies and procedures to ensure accurate reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Reason for finding: Inconsistencies of status within student?s academic and enrollment records maintained by the registrar?s office. Action taken in response to finding: The registrar?s office has been made aware of the inconsistencies and reporting errors. The registrar?s office will follow federal policies and best practices in order to remain compliant. Name(s) of the contact person(s) responsible for corrective action: Joshua Carcopa/Nicole Hurley Planned completion date for corrective action plan: Effective Immediately.

View Audit 28916

Finding 38005 (2022-002)

Significant Deficiency 2022

Hodges University, Inc.

FL

Student Financial Aid Reporting Significant Deficiency

2022-002 National Student Loan Data System (NSLDS) Error Reporting Recommendation: We recommend that the University review their policies and procedures to ensure accurate reporting and responding to enrollment rosters to NSLDS. Explanation of disagreement with audit finding: There is no disagreemen...

2022-002 National Student Loan Data System (NSLDS) Error Reporting Recommendation: We recommend that the University review their policies and procedures to ensure accurate reporting and responding to enrollment rosters to NSLDS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Reason for finding: Inconsistencies of status within student?s academic records maintained by the registrar?s office. Action taken in response to finding: The registrar?s office has been made aware of the inconsistencies and reporting errors. The registrar?s office will follow federal policies and best practices in order to remain compliant. Name(s) of the contact person(s) responsible for corrective action: Josh Carcopa/Nicole Hurley Planned completion date for corrective action plan: Effective Immediately.

View Audit 28916

Finding 38002 (2022-004)

Significant Deficiency 2022

Hodges University, Inc.

FL

Questioned Costs Student Financial Aid Significant Deficiency

2022-004 240 Day Requirement of Unclaimed R2T4 Checks Recommendation: We recommend that the University review its procedures related to outstanding student checks to ensure they are being returned to the Department of Education within 240 days. Explanation of disagreement with audit finding: There i...

2022-004 240 Day Requirement of Unclaimed R2T4 Checks Recommendation: We recommend that the University review its procedures related to outstanding student checks to ensure they are being returned to the Department of Education within 240 days. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Reason for finding: The university continuously attempted to refund the student checks and new leadership was unaware of the 240 days deadline. Action taken in response to finding: Finance has been made aware of federal regulations and deadlines regarding unclaimed properties. Name(s) of the contact person(s) responsible for corrective action: Linda Nguyen Planned completion date for corrective action plan: Effective immediately.

View Audit 28916 Questioned Costs: $1

Finding 37974 (2022-005)

Significant Deficiency 2022

Middle MacOupin Health Care Systems and Affiliates

IL

Special Tests & Provisions HUD Housing Programs Significant Deficiency

Management will enhance internal controls to ensure that there is documentation of review and approval of all disbursements.

View Audit 28698

Finding 37973 (2022-004)

Material Weakness 2022

Middle MacOupin Health Care Systems and Affiliates

IL

Matching / Level of Effort / Earmarking HUD Housing Programs Material Weakness

Management will enhance internal controls to ensure that required reports under the Section 242 Program are submitted timely and accurately.

View Audit 28698

Finding 37961 (2022-002)

Material Weakness 2022

Chillicothe City School District

OH

Matching / Level of Effort / Earmarking Subrecipient Monitoring Cash Management

Contracts are being scanned into voucher packets kept in files and copies are retained by Treasurer?s Office. All Board Members, the Superintendent, Administration, Directors, Supervisors, and Business Manager have been told in person, in email, and in phone conversations regarding the $2,000 preva...

Contracts are being scanned into voucher packets kept in files and copies are retained by Treasurer?s Office. All Board Members, the Superintendent, Administration, Directors, Supervisors, and Business Manager have been told in person, in email, and in phone conversations regarding the $2,000 prevailing wage requirement with ESSER federal funds.

View Audit 28619

Finding 37924 (2022-003)

Significant Deficiency 2022

Help-New Mexico, Inc.

NM

Internal Control / Segregation of Duties Subrecipient Monitoring Cash Management § 200.514

FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Agriculture 2022-003 SNAP Employment and Training Program ? Assistance Listing No. 10.537 Recommendation: We recommend that management improve internal control monitoring activities and provide training to staff regarding timely reimbursemen...

FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Agriculture 2022-003 SNAP Employment and Training Program ? Assistance Listing No. 10.537 Recommendation: We recommend that management improve internal control monitoring activities and provide training to staff regarding timely reimbursement requests. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This deficiency was caused as a result of the change in personnel. In late 2021, all of the accounting personnel for Help left the company and were replaced. Unfortunately, due to this untimely and unexpected departure of key personnel, Help management was unaware of some necessary processes and was not able to properly train the new staff in all matters. Help management will provide additional training to those responsible for preparation and review of the reimbursement requests. In addition, processes will be implemented to ensure that all reimbursement requests are completed on a timely basis in accordance with funding requirements. Names of the contact persons responsible for corrective action: Alicia Nunez, CFO, 602-257-0700 Maria Spelleri, General Counsel, 602-257-6719 Planned completion date for corrective action plan: June 2023

View Audit 38099

Finding 37923 (2022-001)

Material Weakness 2022

Encino Terrace, Inc.

NM

HUD Housing Programs Special Tests & Provisions Student Financial Aid

Management?s view: Management is in agreement that the tenant eligibility age according to the regulatory agreement is 62. Through miscommunication, the property staff incorrectly believed that non-subsidized units were not subject to the minimum age of 62, but that the minimum age of 55 was allowab...

Management?s view: Management is in agreement that the tenant eligibility age according to the regulatory agreement is 62. Through miscommunication, the property staff incorrectly believed that non-subsidized units were not subject to the minimum age of 62, but that the minimum age of 55 was allowable in keeping with current trends and fair housing standards. Proposed corrective action: Management has adopted the proper age restriction in accordance with HUD requirements at a minimum of 62. Communication has been made to property staff regarding the proper/correct age restriction. Management is also adopting the auditor?s recommendation of requesting a waiver from HUD in order to maintain the economic soundness of the property. Anticipated correction date: 7/15/2022. Responsible official: Jerry Burkholder, Monarch Properties, Inc. Management Agent.

View Audit 37857

Finding 37900 (2022-001)

Material Weakness 2022

Foxfire High School

OH

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

Finding Number: 2022-001 Planned Corrective Action: Improve internal controls to make sure the clauses concerning prevailing wage rate are stated in contract if needed and contractor submit copies of payroll records to confirm that prevailing wages were paid. Anticipated Completion Date: 01/09/2023 ...

Finding Number: 2022-001 Planned Corrective Action: Improve internal controls to make sure the clauses concerning prevailing wage rate are stated in contract if needed and contractor submit copies of payroll records to confirm that prevailing wages were paid. Anticipated Completion Date: 01/09/2023 Responsible Contact Person: Lewis Sidwell, Treasurer

View Audit 36938

Finding 37897 (2022-004)

Significant Deficiency 2022

Antonio B. Won Pat International Airport Authority, Guam

GU

Matching / Level of Effort / Earmarking

Finding No. 2022-004 Period of Performance Responsible Personnel: Danielle E. Camacho, Acting Comptroller Refer to the response noted in Finding No. 2022-003, which relates to this finding.

View Audit 36253

Finding 37896 (2022-003)

Significant Deficiency 2022

Antonio B. Won Pat International Airport Authority, Guam

GU

Matching / Level of Effort / Earmarking

Finding No. 2022-003 Matching, Level of Effort, Earmarking Responsible Personnel: Danielle E. Camacho, Acting Comptroller This finding is a result of a grant amendment having only covered a change in the grant amount and not the period of performance. The Authority had requested for an amendment t...

Finding No. 2022-003 Matching, Level of Effort, Earmarking Responsible Personnel: Danielle E. Camacho, Acting Comptroller This finding is a result of a grant amendment having only covered a change in the grant amount and not the period of performance. The Authority had requested for an amendment to AIP 101 on December 15, 2020?nine months prior to the period of performance (POP) expiration. The amendment was issued by the Federal Aviation Administration (FAA) on January 4, 2022?over three months after the POP expiration. Finding No. 2022-003 Matching, Level of Effort, Earmarking, continued Upon clarification with the FAA, the Authority took corrective measures to address the miscommunication on the agreement extension and has settled the issue. The Authority will ensure it reviews the terms of grant amendments for critical information, such as changes to POP dates, to reinforce its current controls over compliance with applicable matching, level of effort, and earmarking requirements to prevent similar findings in the future.

View Audit 36253

Finding 37884 (2022-004)

Significant Deficiency 2022

County of Champaign, Illinois

IL

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

The County disagrees with regard to the inclusion of this assessment in the schedule of findings. The County adheres to the provisions outlined in 2 CFR section 180.995, which imposes a comprehensive verification process to ascertain that vendors are not under suspension or debarment prior to engagi...

The County disagrees with regard to the inclusion of this assessment in the schedule of findings. The County adheres to the provisions outlined in 2 CFR section 180.995, which imposes a comprehensive verification process to ascertain that vendors are not under suspension or debarment prior to engaging in any contractual agreements. Federal guidance does not mandate the retention of documentation as evidence of the review conducted on SAM.gov's exclusions. Furthermore, in compliance with periodic federal reporting requirements, the County is obligated to report all transactions with vendors that exceed the threshold of $25,000. In this reporting, the County is obliged to furnish the vendors' business information, along with their Unique Entity Identifier (UEI). It is important to emphasize that any reimbursement requests as part of this reporting are reduced by any payments made to vendors who are suspended or disbarred. In light of the foregoing, the Auditor's Office recommends each department designate a staff member tasked with the responsibility of conducting the initial suspension and debarment verification for any vendor considered for procurement or agreements exceeding the aforementioned threshold. The results of this verification should be documented, and a screenshot or excerpt of the search should be securely stored in cloud support. The Auditor's Office will perform a thorough review of these records during the audit of requisitions or invoices.

View Audit 32669

Finding 37877 (2022-001)

Significant Deficiency 2022

Montello School District

WI

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking

Finding #2022-001 ? Limited Segregation of Duties (Prior Year Finding #2021-001) Condition: The available office staff precludes a proper segregation of duties in the control areas reviewed. Effect: Because of the lack of segregation of duties, errors or irregularities could occur and not be detecte...

Finding #2022-001 ? Limited Segregation of Duties (Prior Year Finding #2021-001) Condition: The available office staff precludes a proper segregation of duties in the control areas reviewed. Effect: Because of the lack of segregation of duties, errors or irregularities could occur and not be detected on a timely basis. Cause: The condition is due to limited staff available. Criteria: Internal controls should be in place that provide adequate segregation of duties. Generally, a system of internal control contemplates separation of duties such that no individual has responsibility to execute a transaction, have physical access to the related assets, and have responsibility or authority to record the transaction. Recommendation: Procedures should be implemented segregating duties among different employees. Management should continue to maintain a working knowledge of matters relating to the district?s operations. Response: We agree with this finding and continue to work to achieve segregation of duties whenever cost effective. The cash disbursements process includes approval of purchase orders and matching of approved purchase orders with invoices. Review of account coding is performed by the district accounting staff. The payroll disbursement process includes approval of timesheets and review of coding on an ongoing basis. The Board of Education reviews budget to actual information along with disbursement information monthly. Contact Person: Cheryl Troost Anticipated Completion: Not applicable

View Audit 32082

Finding 37865 (2022-002)

Material Weakness 2022

Elmore County Board of Education

AL

Questioned Costs Matching / Level of Effort / Earmarking Special Tests & Provisions

In February/March of this year all purchasing and procurement functions were taken over by the finance department. As part of this takeover, the finance department completed reviews of all purchases to ensure that all ECBOE finance procedures were being followed. The finance department spent multipl...

In February/March of this year all purchasing and procurement functions were taken over by the finance department. As part of this takeover, the finance department completed reviews of all purchases to ensure that all ECBOE finance procedures were being followed. The finance department spent multiple months training the financial CNP staff on ECBOE purchasing policies and procedures. The finance department will also conduct periodic audits of the financial transactions within the CNP department. In addition, the ALSDE Child Nutrition department is revising and updating its own policies and procedures manual for districts statewide to follow. Continued internal monitoring/auditing of the ECBOE CNP Departments finances will continue.

View Audit 31801 Questioned Costs: $1

Finding 37859 (2022-004)

Significant Deficiency 2022

Door County Economic Development Corporation

WI

Subrecipient Monitoring Reporting Significant Deficiency

2022-004 Special Reporting Supporting Documentation Reporting ? Economic Development Assistance?Revolving Loan Fund ? CFDA No. 11.307 Recommendation: Door County Economic Development Corporation should create an internal monitoring system to document future review of the ED-209 reports and verify t...

2022-004 Special Reporting Supporting Documentation Reporting ? Economic Development Assistance?Revolving Loan Fund ? CFDA No. 11.307 Recommendation: Door County Economic Development Corporation should create an internal monitoring system to document future review of the ED-209 reports and verify that supporting documentation is attached and retained for review during future audits and to also ensure future reports are filed prior to their due date. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Staff will continue working to ensure that all activities related to federal award programs are filed in a timely manner and retained for review. Name(s) of the contact person(s) responsible for corrective action: Michelle Lawrie Planned completion date for corrective action plan: Ongoing

View Audit 28721

Finding 37803 (2022-003)

Material Weakness 2022

Airport Community Schools

MI

Questioned Costs Special Tests & Provisions Material Weakness

2022-003 ? Special Tests and Provisions ? Wage Rate Requirements U.S. Department of Education ? COVID-19 - Education Stabilization Fund (ALN 84.425C, 84.425D and 84.425U); Passed through MDE; All project numbers. Auditor Description of Condition and Effect. Two of the contracts selected for testin...

2022-003 ? Special Tests and Provisions ? Wage Rate Requirements U.S. Department of Education ? COVID-19 - Education Stabilization Fund (ALN 84.425C, 84.425D and 84.425U); Passed through MDE; All project numbers. Auditor Description of Condition and Effect. Two of the contracts selected for testing that were subject to the Wage Rate Requirements, did not include the required provision. The District did not follow federal requirements to include the prevailing wage rate provision in its contracts. Auditor Recommendation. We recommend that the District reviews its policies to ensure that applicable prevailing wage requirements are included in construction contracts whenever federal funds are used. Corrective Action. Management concurs with this finding and will work on correcting for next year. Responsible Person: Theresa Carrell, Chief Financial Officer Anticipated Completion Date: June 30, 2023

View Audit 36480 Questioned Costs: $1

Finding 37783 (2022-103)

Material Weakness 2022

Maricopa County Community College District

AZ

Student Financial Aid Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303

Cluster Name: Student Financial Assistance Cluster Assistance Listing number and name: 84.007 Federal Supplemental Educational Opportunity Grants 84.033 Federal Work-Study Program 84.038 Federal Perkins Loan Program-Federal Capital Contributions 84.063 Federal Pell Grant Program 84.268 Fed...

Cluster Name: Student Financial Assistance Cluster Assistance Listing number and name: 84.007 Federal Supplemental Educational Opportunity Grants 84.033 Federal Work-Study Program 84.038 Federal Perkins Loan Program-Federal Capital Contributions 84.063 Federal Pell Grant Program 84.268 Federal Direct Student Loans Award Year: July 1, 2021 through June 30, 2022 Federal Agency: U.S. Department of Education Compliance Requirements: Special tests and provisions Questioned Costs: Unknown Name of Contact Persons: Annette Linders, District Director of Financial Aid Operations and Compliance Anticipated Completion Date: December 31, 2023 The Maricopa County Community College District understands the need to establish and maintain effective internal controls over federal awards to provide reasonable assurance that federal programs are being managed in compliance with all applicable laws, regulations, and award terms and conditions. The District further understands the need to disburse a Student Financial Aid (SFA) credit balance directly to a student or parent as soon as possible, but no later than (a) 14 days after the balance was posted to the student?s account, if the credit balance occurred after the 1st day of class for the payment period, or (b) 14 days after the 1st day of class, if the credit balance occurred on or before the 1st day of class for the payment period. The District will enhance internal controls and monitor SFA office?s adherence to districtwide policies and procedures, to ensure systemwide compliance with SFA credit balance requirements. The District office will expand staff training and communication efforts; optimize District and college collaborations; and monitor each college?s completion of the Unapplied Credits Report to ensure the timely processing of SFA credits.

View Audit 29977

Finding 37782 (2022-102)

Material Weakness 2022

Maricopa County Community College District

AZ

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking § 200.303

Cluster Name: Student Financial Assistance Cluster Assistance Listing number and name: 84.007 Federal Supplemental Educational Opportunity Grants 84.033 Federal Work-Study Program 84.038 Federal Perkins Loan Program-Federal Capital Contributions 84.063 Federal Pell Grant Program 84.268 Fede...

Cluster Name: Student Financial Assistance Cluster Assistance Listing number and name: 84.007 Federal Supplemental Educational Opportunity Grants 84.033 Federal Work-Study Program 84.038 Federal Perkins Loan Program-Federal Capital Contributions 84.063 Federal Pell Grant Program 84.268 Federal Direct Student Loans Award Year: July 1, 2021 through June 30, 2022 Federal Agency: U.S. Department of Education Compliance Requirements: Special tests and provisions Questioned Costs: Unknown Name of Contact Persons: Annette Linders, District Director of Financial Aid Operations and Compliance Anticipated Completion Date: December 31, 2023 The Maricopa County Community College District understands the need to establish and maintain effective internal controls over federal awards to provide reasonable assurance that federal programs are being managed in compliance with all applicable laws, regulations, and award terms and conditions. The District further understands the need to reconcile direct loan institutional student records with direct loan disbursement records submitted to and accepted by the COD system in order to meet fiduciary responsibilities. The District will enhance internal controls and expand its current process for monitoring Student Financial Aid (SFA) offices? adherence to districtwide policies and procedures, to ensure systemwide compliance with Direct Loan program requirements. The District will enhance staff training and communication efforts; optimize District and college collaborations; provide a centralized location for completed reconciliations; and monitor each college?s submission to ensure Direct Loans are reconciled and reviewed each month on a timely basis.

View Audit 29977 Questioned Costs: $1

Finding 37781 (2022-101)

Material Weakness 2022

Maricopa County Community College District

AZ

Questioned Costs Student Financial Aid Special Tests & Provisions § 200.303

Cluster Name: Student Financial Assistance Cluster Assistance Listing number and name: 84.007 Federal Supplemental Educational Opportunity Grants 84.033 Federal Work-Study Program 84.038 Federal Perkins Loan Program-Federal Capital Contributions 84.063 Federal Pell Grant Program 84.268 Fed...

Cluster Name: Student Financial Assistance Cluster Assistance Listing number and name: 84.007 Federal Supplemental Educational Opportunity Grants 84.033 Federal Work-Study Program 84.038 Federal Perkins Loan Program-Federal Capital Contributions 84.063 Federal Pell Grant Program 84.268 Federal Direct Student Loans Award Year: July 1, 2021 through June 30, 2022 Federal Agency: U.S. Department of Education Compliance Requirements: Special tests and provisions Questioned Costs: Unknown Name of Contact Persons: Annette Linders, District Director of Financial Aid Operations and Compliance Anticipated Completion Date: December 31, 2023 The Maricopa County Community College District understands the importance of reporting accurate student enrollment statuses and all student enrollment status changes to the National Student Loan Database (NSLDS) for the Pell and Direct Loan programs within 60 days. The District will continue to monitor its Student Financial Aid (SFA) offices? adherence to Districtwide policies and procedures and enhance internal controls to ensure SFA office?s timely review, verification, and corrections to identified data prior to submitting the data to the NSLDS. District and college collaborations are being optimized; training and communications with emphasis on timeliness and completeness continue to be enhanced; and a centralized repository of enrollment reporting resources has been prepared and made available to staff.

View Audit 29977 Questioned Costs: $1

Finding 37774 (2022-025)

Material Weakness 2022

State of Vermont

VT

Subrecipient Monitoring Material Weakness Reporting § 200.303

Corrective Action Plan: To address the accuracy and timeliness of our entries into the FFATA system, we will use the USASPENDING.GOV website to assist us in reconciling what has been entered into the FFATA system. This will allow us to ensure that our grant ledgers agree with what is entered into F...

Corrective Action Plan: To address the accuracy and timeliness of our entries into the FFATA system, we will use the USASPENDING.GOV website to assist us in reconciling what has been entered into the FFATA system. This will allow us to ensure that our grant ledgers agree with what is entered into FFATA. This will be a reconciliation completed at least quarterly (following SOV fiscal year quarters) and will be completed by the Deputy CFO or position assigned by the Deputy CFO. We will also implement a process that will have all the steps necessary for a grant award or an amendment to ensure it is posted properly within our internal files and the external systems. This will ensure that new awards and amendments get routed and entered in the FFATA system timely. Our finance team also attended a FFATA training on February 3, 2023 for additional training on the FFATA system. We will look into the Batch upload process which was described in that training. Position Responsible for Implementation of Corrective Action Name: Sean Cousino Position: Deputy CFO Email: sean.cousino@vermont.gov Phone Number: 802 595-3693 Date of Implementation of Corrective Action: First Reconciliation to be completed March/April 2023 Full Implementation June 1,2023

View Audit 30446

Corrective Action Plans

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