Corrective Action Plans

Finding 34010 (2022-002)

Material Weakness 2022

The Community Builders, Inc. and Subsidiaries

MA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.430

The Community Builders, Inc. 185 Dartmouth Street Boston, MA 02116 CORRECTIVE ACTION PLAN September 21, 2023 Federal Audit Clearinghouse The Community Builders, Inc. (the Company) respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of...

The Community Builders, Inc. 185 Dartmouth Street Boston, MA 02116 CORRECTIVE ACTION PLAN September 21, 2023 Federal Audit Clearinghouse The Community Builders, Inc. (the Company) respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent accounting firm: CohnReznick 7501 Wisconsin Ave, Suite 400E Bethesda, Maryland 20814 Audit period: January 01, 2022-December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Findings and Questioned Costs - Major Federal Program Audit MATERIAL WEAKNESS Hope VI Cluster 14.889 2022-002 ? Allowable Costs/Cost Principles Recommendation: The Company should establish a system of internal controls to provide reasonable assurance that salary and wage costs are accurate, allowable, and properly allocated by basing salaries and wages charged to federal awards on underlying records that accurately reflect all work performed on a daily basis in accordance with 2 CFR 200, Subpart E, Subsection 430. Action Taken: The Company has procedures in place to provide reasonable assurance that salaries and wages are accurate. The Company has managed several federal award programs and has a billing tracking system already implemented in ADP. When implementing this new program with a different department, it was identified that three staff were not following the payroll billing policies already put in place. The Company has notified the staff and effective September 1, 2023, the department has started tracking their time directly in ADP. Management will review this billing as part of draw submissions to confirm the process is being followed. If the Federal Audit Clearinghouse has questions regarding this plan, please call Alexa DuCote at 857-221-8753. Sincerely, Alexa DuCote Vice-President of Corporate Finance and Accounting

View Audit 36734 Questioned Costs: $1

Finding 33999 (2022-002)

Material Weakness 2022

Alexander County

NC

Eligibility Material Weakness Matching / Level of Effort / Earmarking

CORRECTIVE ACTION PLAN FOR THE FISCAL YEAR ENDED JUNE 30, 2022 Finding: 2022-002 Name of Contact Person: Trena Riddle, Economic Services Program Manager Corrective Action/Management?s Response: 1. The cases sited in error could not be corrected in the system as they were applications & had alaready ...

CORRECTIVE ACTION PLAN FOR THE FISCAL YEAR ENDED JUNE 30, 2022 Finding: 2022-002 Name of Contact Person: Trena Riddle, Economic Services Program Manager Corrective Action/Management?s Response: 1. The cases sited in error could not be corrected in the system as they were applications & had alaready been processed. We did complete budgets outside the system to ensure the families remain eligible as the errors did not effect eligibility. On Sample 18 the income was not projected but when we did a new budget the family remained eligible. The online verifications (OVS) were ran for Sample 23 & Sample 26 and the missing child support evidence was added to Sample 7 & Sample 27. There was no change in benefits for these cases. 2. The CIP/LIEAP Supervisor is having a unit meeting on Nov. 14, 2022 to do a refresher training for CIP/LIEAP budgeting. The supervisor will include a test as well to test the workers knowledge. Proposed Completion Date: November 14, 2022

View Audit 35515

Finding 33996 (2022-001)

Material Weakness 2022

University of the Southwest

NM

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

Incorrect and Untimely Return of Title IV (R2T4) Funds Planned Corrective Action: The Financial Aid Office reviewed the new modular regulations and guidance again as it was identified that exemption(s) were missed in the initial review. The team updated the 2021 NASFAA R2T4 decision tree with notes...

Incorrect and Untimely Return of Title IV (R2T4) Funds Planned Corrective Action: The Financial Aid Office reviewed the new modular regulations and guidance again as it was identified that exemption(s) were missed in the initial review. The team updated the 2021 NASFAA R2T4 decision tree with notes breaking down the complexity of the new modular regulations and how they apply to our modules/programs. The unofficial withdrawal list for the academic year was re-requested from the registrar?s office and reviewed. Students that met exemption were awarded funds back, recalculated if needed, and processed. Although the Financial Aid Office did implement changes on identifying unofficial withdraws (students were identified) from the prior year finding, the complexity of the modular regulations impacted the finding for 2022. A review of each student?s module will be performed (Executive Director of Financial Aid / Lead Director) and then reviewed and processed by staff member (Financial Aid Director). The final determination list will be compared to the R2T4?s processed. Person Responsible for Corrective Action Plan: Sandy Wilkinson, Executive Director of Financial Aid Anticipated Date of Completion: Implemented

View Audit 34177 Questioned Costs: $1

Finding 33990 (2022-004)

Significant Deficiency 2022

The Thomas More College of Liberal Arts, Inc.

NH

Student Financial Aid Matching / Level of Effort / Earmarking

Finding 2022-004: Information on the Federal Program Federal Agency: United States Department of Education (ED) Program Name: Student Financial Assistance Cluster AL: 84.268 - Federal Direct Student Loans Federal Award Identification Number: N/A Federal Award Year: Year Ended May 31 , 2022 The Colle...

Finding 2022-004: Information on the Federal Program Federal Agency: United States Department of Education (ED) Program Name: Student Financial Assistance Cluster AL: 84.268 - Federal Direct Student Loans Federal Award Identification Number: N/A Federal Award Year: Year Ended May 31 , 2022 The College will implement a control procedure to ensure disbursement notification letters are sent to every student who received direct loan disbursement, within 7 days, to be in compliance with the requirement described above. The College supplies to the student a notification of each disbursement via a Statement of Account. The College has added a clause in the Terms and Conditions which addresses the cancelation of loans. Estimated Completion Date: December 31 , 2022 Contact Person: Pamela A. Bernstein Director of Business and Registrar Affairs thomasmorecollege@hotmail.com 603-324-1420

View Audit 31753

Finding 33922 (2022-003)

Material Weakness 2022

Chicago Housing Authority

IL

HUD Housing Programs Subrecipient Monitoring Special Tests & Provisions § 200.303

Finding 2022-003 (Assistance Listing 14.881) N17. Environmental Contaminants Testing and Remediation Corrective Action Plan: ? Summary of Finding ? Special Test and Provisions The Authority was unable to provide evidence that the UPCS or the environmental inspection populations were complete and ac...

Finding 2022-003 (Assistance Listing 14.881) N17. Environmental Contaminants Testing and Remediation Corrective Action Plan: ? Summary of Finding ? Special Test and Provisions The Authority was unable to provide evidence that the UPCS or the environmental inspection populations were complete and accurate. Sixty failed UPCS inspections and forty failed environmental inspections were selected for compliance testing out of the total 9,975 failed UPCS inspections and 216 failed environmental inspections, reported by the Authority. ? Internal controls were not in place to ensure that failed UPCS and environmental inspections were remediated. ? For 35 of the 60 failed UPCS inspections tested (58%) and 14 of the 40 (35%) failed environmental inspections, the Authority did not maintain adequate supporting documentation to evidence that the safety concern from the failed inspection was remediated. ? Planned Actions: For the 2024 inspection cycle, the Authority will implement new software protocols that will automatically generate work orders to resolve findings in a failed inspection. It will track mitigations and completion of those work orders, in lieu of re-inspections. Additionally, Portfolio Management team will conduct a regular audit of work orders generated from the annual unit inspections (2%). For environmental findings, the Authority will broaden the scope of the internal inspections to include generating work orders for all findings, and securing all necessary evidence that work was remediated, and all other necessary actions have occurred. For open findings, the Authority is confirming that one or more of the following conditions exist: ? Identified remediation has taken place through a completed work order or comprehensive unit turn. ? Resident has been transferred. ? Unit is vacant, pending remediation through a comprehensive unit turn. Contact Person: Eric Garrett, Chief Property Officer Anticipated Completion Date: Q1 2024

View Audit 33257

Finding 33921 (2022-002)

Material Weakness 2022

Chicago Housing Authority

IL

HUD Housing Programs Special Tests & Provisions Subrecipient Monitoring § 200.303

Finding 2022-002 (Assistance Listing 14.881) N14. Recording of Declarations of Trust/Declaration of Restrictive Covenants Against Public Housing Property Corrective Action Plan: ? Summary of Finding - Special Test Provisions There were nine of the seventeen Declarations of Trust selected for testin...

Finding 2022-002 (Assistance Listing 14.881) N14. Recording of Declarations of Trust/Declaration of Restrictive Covenants Against Public Housing Property Corrective Action Plan: ? Summary of Finding - Special Test Provisions There were nine of the seventeen Declarations of Trust selected for testing of internal controls over compliance with recording of DOTs against public housing property with deviations and a compliance exception of the following nature: ? Four instances were identified in which incorrect Property Index Numbers (PINs) were recorded within the Authority?s Excel Monitoring spreadsheet when comparing the information on the DOT. As such, the Authority?s Excel monitoring spreadsheet required updating due to inaccurate data (control deviations). ? Six instances in which the incorrect DOT addresses were recorded in the Authority?s Excel monitoring spreadsheet when compared to the DOT filed with the State of Illinois (control deviations). ? One instance was identified in which incorrect PINs were recorded within the DOT when comparing the DOT to the Authority?s DOT Excel monitoring spreadsheet. As such, a Scrivener?s Affidavit was required to be recorded by the Authority (control deviation and compliance exception). ? Planned Actions: The CHA Office of the General Counsel conducted a comprehensive quality control review of both the Authority?s Excel Monitoring spreadsheets and the recorded DOTs, in response to the 2021 audit findings related to the CHA?s DOTs. During the quality control review process, which coincided with the same timing as the 2022 audit, Legal Department staff identified and corrected all discrepancies within the foregoing documents. This undertaking included the requisite corrections noted above. The CHA Office of the General Counsel is awaiting receipt of filed documents to be returned from the County Clerk?s Office to note the recording information on the respective Excel spreadsheets for accurate reference. Once this update is completed, all Excel spreadsheets will be locked allowing only one point of date entry by the Office of the General Counsel, while making the spreadsheets available as a ?read-only? file. Going forward, the quality control efforts to be undertaken will be to make sure that new DOTs are accurately prepared and identified on the Excel spreadsheets. Contact Person: Ellen M. Harris, Chief Legal Officer Anticipated Completion Date: End of 1st Qtr. 2024

View Audit 33257

Finding 33920 (2022-001)

Material Weakness 2022

Chicago Housing Authority

IL

HUD Housing Programs Eligibility Allowable Costs / Cost Principles § 200.303

Finding 2022-001 (Assistance Listing 14.881) Eligibility and Reporting (Form HUD-50058 MTW) Public Housing and Rental Assistance Demonstration (RAD) Corrective Action Plan: ? Summary of Finding ? Eligibility and Reporting ? Internal Controls ? There were four Public Housing tenants and three RAD ...

Finding 2022-001 (Assistance Listing 14.881) Eligibility and Reporting (Form HUD-50058 MTW) Public Housing and Rental Assistance Demonstration (RAD) Corrective Action Plan: ? Summary of Finding ? Eligibility and Reporting ? Internal Controls ? There were four Public Housing tenants and three RAD tenants for which control deviations were noted (8.8% overall MTW deviation rate). In the case that a recertification was to be performed in 2022, the nature of the control deviations are as follows: ? The examination/re-examination checklist was not initialed by the certification specialist (CS); therefore, the Authority did not retain evidence that the CS inspected all relevant forms (three instances). ? The examination/re-examination checklist was initialed by the CS, but forms were missing and/or not signed (one instance). ? Relevant forms were signed after the effective date and submittal to HUD (three instances). ? Relevant forms were missing and/or missing signature by the tenant and CS (five instances). ? Summary of Finding ? Eligibility and Reporting ? Compliance In addition, there were twelve compliance exceptions noted out of 100 tenants selected for the MTW program (12.0% overall MTW exception rate). ? The recertification was to be performed in 2022, relevant forms were missing and/or missing signature by tenant and recertification clerk (eight instances). ? The recertification was to be performed in 2022, third-party income support was not available and/or on file (four instances). ? The recertification was to be performed in 2022, third-party income support did not match the calculation amount (one instance). ? The recertification was to be performed in 2022, but was not performed within a reasonable timeframe (two instances). ? The recertification was to be performed, proper documentation was not available and/or on file to tie key line items within Form HUD-50058: total annual income, date of birth, and social security number (two instances). ? The recertification was to be performed in 2022, the reexamination file could not be located (one instance). ? Planned Actions: On March 31, 2023, a comprehensive, in-person training on the `Perfect File Folder? was conducted. It was inclusive of Private Property Management (PPM) firms for both Public Housing and RAD properties. By the end of 2023, each site will have and be required to maintain (and update as needed) a blank Perfect File Folder for site reference. Additionally, the Authority will require certification by the PPMs that 100% of the tenant files that have been reviewed in a calendar year have also been audited and purged. The Authority?s Portfolio Management team will conduct regular audit sampling from the files that have been certified as audited by the PPMs. Contact Person: Eric Garrett, Chief Property Officer Anticipated Completion Date: Q4 2023

View Audit 33257

Finding 33913 (2022-004)

Significant Deficiency 2022

Hawley Public Schools Isd 150

MN

Cash Management Reporting Significant Deficiency

Reporting ? Lack of Report Review Significant Deficiency in Internal Control over Compliance Finding Summary: During the course of the audit, Eide Bailly LLP noting there was no formal review of the meal claim summary reports that are submitted on a monthly basis for meal reimbursement. Responsible ...

Reporting ? Lack of Report Review Significant Deficiency in Internal Control over Compliance Finding Summary: During the course of the audit, Eide Bailly LLP noting there was no formal review of the meal claim summary reports that are submitted on a monthly basis for meal reimbursement. Responsible Individuals: Phil Jensen, Superintendent Corrective Action Plan: The District will establish an internal control for an independent review of the meal claims summary report and the claims made in CLiCS on a monthly basis to review for accuracy and completement. This review will be done by another district office staff member. Anticipated Completion Date: June 30, 2023

View Audit 24171

Finding 33904 (2022-002)

None 2022

The King's College and Subsidiaries

NY

Student Financial Aid Matching / Level of Effort / Earmarking

Federal Direct Loans and Pell Grants Reconciliations Planned Corrective Action: Implement a procedure where Pell Grants and Direct Loans are reconciled by student using reports from CAMS as well as COD. Person Responsible for Corrective Action Plan: Anna Peters Anticipated Date of Completion: May 31...

Federal Direct Loans and Pell Grants Reconciliations Planned Corrective Action: Implement a procedure where Pell Grants and Direct Loans are reconciled by student using reports from CAMS as well as COD. Person Responsible for Corrective Action Plan: Anna Peters Anticipated Date of Completion: May 31, 2023

View Audit 29133

Finding 33869 (2022-001)

Material Weakness 2022

Bremerton School District No. 100-C

WA

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

Bremerton School District No. 100-C September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Require...

Bremerton School District No. 100-C September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Cathie Seevers/Garth Steedman 134 Marion Ave N Bremerton, WA 98312 360-473-1034 Corrective action the auditee plans to take in response to the finding: While we did confirm the worker rates, BSD was not aware that the requirement to comply with wage rates included collecting the weekly payroll. We were reviewing them weekly on the Labor and Industries website. We are now aware and will make sure this is done in the future. We currently have federal projects and are making sure we collect these pay records weekly. This will also be added to our Purchasing Quick Guide, that we give to all schools and departments. Anticipated date to complete the corrective action: 5/8/2023

View Audit 32351

Finding 33845 (2022-001)

Material Weakness 2022

Csra Economic Opportunity Authority, INC

GA

Matching / Level of Effort / Earmarking

Department of Health and Human Services Low Income Home Energy Assistance Program CFDA# 93.568 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDING 2022-001 COMPLIANCE (Level of Effort) Recommendations Auditor recommends the Organization have regularly scheduled training for staff on grant r...

Department of Health and Human Services Low Income Home Energy Assistance Program CFDA# 93.568 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDING 2022-001 COMPLIANCE (Level of Effort) Recommendations Auditor recommends the Organization have regularly scheduled training for staff on grant requirements under the standard of promptness in order to make payments to applicants within 30 days for regular applications and 10 days for crisis applications. Name and Contact Information for Responsible Parties CSRA Economic Opportunity Authority Attention: Ms. Mary Harrison 1261 Greene Street Augusta, Georgia 30901 Phone: 706. 722-0493 Corrective Action The Organization?s will continue to train multiple staff members on the necessary grant rules and regulations and develop internal controls for remitting participants payments within the 30 day and 10 day requirement. The Organization submitted a corrective action plan to the Georgia Department of Family and Children Services on November 23, 2021 for this finding in the prior year. The Organization will follow up with the Georgia Department of Family and Children Services for the fiscal year September 30, 2022.

View Audit 34621

Finding 33832 (2022-001)

Material Weakness 2022

Clarke University of Dubuque, Iowa

IA

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

Finding 2022-001 Student Financial Assistance Program Cluster -Department of Education Federal Financial Assistance Listing/CFDA #84.038 Federal Perkins Loan Program Reporting Material Weakness in Internal Control over Compliance Finding Summary: The information reported on the FISAP was incorrect...

Finding 2022-001 Student Financial Assistance Program Cluster -Department of Education Federal Financial Assistance Listing/CFDA #84.038 Federal Perkins Loan Program Reporting Material Weakness in Internal Control over Compliance Finding Summary: The information reported on the FISAP was incorrect. Responsible Individuals: Robert Hoover, Director of Financial Aid and Deb Theill, Student Accounts Loan Coordinator Corrective Action Plan: The figures reported were corrected with no negative impact to the report or institution. Responsible parties will incorporate a second round of review to analyze data entry and eliminate errors moving forward. Anticipated Completion Date: Updates Completed 9/1/2022

View Audit 31739

Finding 33828 (2022-004)

Significant Deficiency 2022

Clarke University of Dubuque, Iowa

IA

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

Finding 2022-004 Student Financial Assistance Program Cluster - Department of Education Federal Financial Assistance Listing/CFDA #84.268 Federal Direct Student Loans - 2021/2022 P268K211430 Federal Financial Assistance Listing/CFDA #84.063 Federal Pell .Grant Program - 2021/2022 P063P201430 Specia...

Finding 2022-004 Student Financial Assistance Program Cluster - Department of Education Federal Financial Assistance Listing/CFDA #84.268 Federal Direct Student Loans - 2021/2022 P268K211430 Federal Financial Assistance Listing/CFDA #84.063 Federal Pell .Grant Program - 2021/2022 P063P201430 Special Tests & Provisions: Enrollment Reporting Significant Deficiency in Internal Control Finding Summary: Two instances were noted where enrollment effective date reported to the National Student Clearing House as first effective was not the same as the student's last date of attendance. Responsible Individuals: Kristi Bagstad, Registrar Registrar's Office Corrective Action Plan: The financial aid office will establish a review process to spot-check and confirm that the Enrollment Effective date will coincide with the Last Day of Attendance reported for student records. Anticipated Completion Date: Ongoing

View Audit 31739

Finding 33827 (2022-003)

Material Weakness 2022

Clarke University of Dubuque, Iowa

IA

Student Financial Aid Material Weakness Reporting

Finding 2022-003 Student Financial Assistance Program Cluster - Department of Education Federal Financial Assistance Listing/CFDA #84.268 Federal Direct Student Loans - 2020/2021 P268K211430 Federal Financial Assistance Listing/CFDA #84.063 Federal Pell Grant Program - 2020/2021 P063P201430 Reporti...

Finding 2022-003 Student Financial Assistance Program Cluster - Department of Education Federal Financial Assistance Listing/CFDA #84.268 Federal Direct Student Loans - 2020/2021 P268K211430 Federal Financial Assistance Listing/CFDA #84.063 Federal Pell Grant Program - 2020/2021 P063P201430 Reporting- Common Origination and Disbursement System Material Weakness in Internal Control over Compliance and Noncompliance Finding Summary: Three instances were noted where Title IV funds were applied to the student account but were not processed in COD within the required time frame. Another two instances were noted where Title IV funds were applied to the student account but were not processed in COD at all. Responsible Individuals: Robert Hoover, Director of Financial Aid on behalf of the vacant place of Loan Coordinator position Corrective Action Plan: The financial aid office has reconciliation and exception report processes to identify and correct COD records promptly. Vacancies in Summer 2021, Fall 2021, and Spring 2022 posed challenges to reviewing and completing said process/reports. The office recently underwent system enhancement and utilization training during the Summer of 2022. These combined with the processes in place and having the Loan Coordinator (newly retitled Services Coordinator) will strengthen these areas further. Anticipated Completion Date: Ongoing

View Audit 31739

Finding 33826 (2022-002)

Material Weakness 2022

Clarke University of Dubuque, Iowa

IA

Special Tests & Provisions Student Financial Aid Material Weakness

Finding 2022-002 Student Financial Assistance Program Cluster - Department of Education Federal Financial Assistance Listing/CFDA #84.268 Federal Direct Student Loans - 2021/2022 P268K211430. Special Tests & Provisions: Return of Title IV Funds Material Weakness in Internal Control over Compliance ...

Finding 2022-002 Student Financial Assistance Program Cluster - Department of Education Federal Financial Assistance Listing/CFDA #84.268 Federal Direct Student Loans - 2021/2022 P268K211430. Special Tests & Provisions: Return of Title IV Funds Material Weakness in Internal Control over Compliance and Noncompliance Finding Summary: One instance was identified where the Return of Title IV calculation was not completed. Another instance was identified where the Return of Title IV calculation was completed using the incorrect withdrawal date. Additionally, one instance was identified where the Return of Title IV calculation was completed, but the funds were returned late. The University did not perform a Return of Title IV calculation for students who completed an interim course and then withdrew during the spring semester. The incorrect withdrawal date was used to calculate the amount of aid to be returned. Process to ensure that funds were submitted in a timely manner were not followed. Responsible Individuals: Robert Hoover, Director of Financial Aid and Kristin Harrington, Assistant Director of Financial Aid Corrective Action Plan: The Financial Aid office has undergone systems enhancement training during Summer 2022. Updating processes specific to the Return of Title IV Funds that will lend in the identification and processing timeline/steps associated with the complex process of identifying, calculating, and returning Title IV funds. After consultation with auditors, the FA Office will conduct calculations (as it relates to interim coursework) moving forward so that future issues, of this nature, will be avoided. Anticipated Completion Date: 10/21/2022

View Audit 31739

Finding 33820 (2022-002)

None 2022

Corban University

OR

Reporting Student Financial Aid Eligibility

Enrollment Reporting to NSLDS Planned Corrective Action: Errors may have occurred due to transition in staff and insufficient processes related to identifying student non-attendance. Error reports from the National Student Clearinghouse are reviewed after every submission and errors are corrected. S...

Enrollment Reporting to NSLDS Planned Corrective Action: Errors may have occurred due to transition in staff and insufficient processes related to identifying student non-attendance. Error reports from the National Student Clearinghouse are reviewed after every submission and errors are corrected. Second, processes related to identifying students who have stopped attending classes were strengthened during the Fall 2022 semester. Person Responsible for Corrective Action Plan: Chris Vetter - Interim Provost Anticipated Date of Completion: December 30, 2022

View Audit 28940

Finding 33775 (2022-003)

Material Weakness 2022

City of Sparks

NV

Reporting Subrecipient Monitoring Material Weakness

2022-003 U.S. Department of the Treasury COVID-19: Coronavirus State and Local Fiscal Recovery Funds, Assistance Listing #21.027 Finding Summary: The City of Sparks did not have adequate internal controls to ensure Project and Expenditure Reports were prepared in accordance with governing requiremen...

2022-003 U.S. Department of the Treasury COVID-19: Coronavirus State and Local Fiscal Recovery Funds, Assistance Listing #21.027 Finding Summary: The City of Sparks did not have adequate internal controls to ensure Project and Expenditure Reports were prepared in accordance with governing requirements. Responsible Person: Jeff Cronk, CPA, Chief Financial Officer Corrective Action Planned: Financial Services staff corrected the Project and Expenditure Report cumulative expenditures for the period ended June 30, 2022. Does the City Agree with the finding: x Partially If No or Partial, please explain the reason(s) why: Financial Services Staff accurately reported current period expenditures on the Project and Expenditure Report for the periods ended December 31, 2021 and March 31, 2022. The City elected the $10 million allowance to replace lost public sector revenue as the U.S. Department of Treasury?s guidance stated recipients must choose one of two options and cannot switch between these approaches after an election is made. In consideration that the City had only received the first tranche of $8.1 million during the reporting period, the full $10 million was included in the cumulative expenditures total for revenue replacement. The City believed this was the correct approach to reporting with the guidance available at the time. Upon receiving subsequent Federal guidance that clarified the reporting requirements, cumulative expenditures were updated and properly reported on the Project and Expenditure Report for the period ended June 30, 2022 that was submitted July 25, 2022. Anticipated completion date: 7/25/2022

View Audit 34567

Finding 33759 (2022-004)

Material Weakness 2022

Clay Community Schools

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2022-004 Contact Person Responsible for Corrective Action: John Szabo, Director of Business Affairs Contact Phone Number: 812-443-4461 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Director of Business Affairs (currently John Szabo) will co...

FINDING 2022-004 Contact Person Responsible for Corrective Action: John Szabo, Director of Business Affairs Contact Phone Number: 812-443-4461 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Director of Business Affairs (currently John Szabo) will compile information and complete the Annual Reports, which will be reviewed and signed-off on by Assistant Superintendent (currently Tim Rayle) to ensure accuracy of information being submitted. Anticipated Completion Date: Immediately, as of the next required report submission.

View Audit 29668

Finding 33756 (2022-006)

Material Weakness 2022

Clay Community Schools

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Eligibility § 200.303

FINDING 2022-006 Contact Person Responsible for Corrective Action: John Szabo, Director of Business Affairs Contact Phone Number: 812-443-4461 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Real time reporting will be compiled by the Data Management...

FINDING 2022-006 Contact Person Responsible for Corrective Action: John Szabo, Director of Business Affairs Contact Phone Number: 812-443-4461 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Real time reporting will be compiled by the Data Management Specialist (currently Stephanie Jackson) and will be reviewed by the Title I Grant Coordinator (currently Tim Rayle). Annual Financial reports will be compiled by the Director of Business Affairs (currently John Szabo), and prior to submission those reports will be reviewed by the Title I Grant Coordinator. Anticipated Completion Date: July 2023

View Audit 29668

Finding 33755 (2022-005)

Material Weakness 2022

Clay Community Schools

IN

Matching / Level of Effort / Earmarking § 200.303

FINDING 2022-005 Contact Person Responsible for Corrective Action: John Szabo, Director of Business Affairs Contact Phone Number: 812-443-4461 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Director of Business Affairs will maintain a workbook with ...

FINDING 2022-005 Contact Person Responsible for Corrective Action: John Szabo, Director of Business Affairs Contact Phone Number: 812-443-4461 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Director of Business Affairs will maintain a workbook with regards to matching level of effort and earmarking. Calculations will be done periodically to ensure compliance, and this information will be reviewed and approved by the Title Grant Coordinator for the corporation (currently Tim Rayle). Periodically, with reimbursement requests made for expenditures from Title I grants, the Director of Business Affairs will check to make sure that the corporation is making the appropriate expenditures related to parent involvement. Director of Business Affairs will work with Title Grant Coordinator throughout the grant year to ensure that the corporation is on target to meet the minimum required expenditure level for this type of expenditure. Anticipated Completion Date: July 2023.

View Audit 29668

Finding 33740 (2022-001)

None 2022

Fisher College

MA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Finding number: 2022-001 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing Number: 84.063 and 84.268 Award year:2022 Corrective Act...

Finding number: 2022-001 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing Number: 84.063 and 84.268 Award year:2022 Corrective Action Plan: To ensure complete and comprehensive National Student Loan Data System (NSLDS) reporting compliance as outlined in 34 CFR 685.309(b)(2) and in 2 CFR Part 200, Appendix XI Compliance Supplement, the College undertook a formal review of its NSLDS policies, processes and reporting procedures.- Our review acknowledges that areas in our current procedures could result in reporting inaccuracies, and we ascertain that these areas of our policies and procedures have now been formally updated to safeguard our future compliance. Changes and additions to current procedures will include a process of more timely reconciliation of monthly enrollment submissions, a more structured reconciliation of withdrawals and graduates, an annual review of the Department of Education's NSLDS Enrollment Reporting Guide, as well as an annual review/update of our internal policies and procedures. Additionally, the Director of Title IV Compliance will be responsible for enhanced bi-annual trainings of the College Registrar and of the Assistant Dean of Academic Services and Retention on the requirements and importance of NSLDS reporting. As these positions are key to data accuracy, NSLDS reporting functionality and our subsequent compliance with Federal regulations, it is paramount to note that whenever administrative turnover occurs, the new employees must be fully trained in the requirements of NSLDS reporting.

View Audit 29666

Finding 33725 (2022-001)

Significant Deficiency 2022

Shands Jacksonville Medical Center, INC

FL

Allowable Costs / Cost Principles Cash Management Eligibility

Finding No. 2022-001 ? Activities Allowed or Unallowed; Allowable Costs; and Reporting Identification of the federal programs: Federal Grantor: United States Department of Health and Human Services (HHS), Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.498, COVID-19 ...

Finding No. 2022-001 ? Activities Allowed or Unallowed; Allowable Costs; and Reporting Identification of the federal programs: Federal Grantor: United States Department of Health and Human Services (HHS), Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.498, COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Pass-Through Award Numbers: Not applicable Pass-Through Award Period of Performance: 07/01/2021?06/30/2022 Views of responsible officials and planned corrective actions: Although not in place the entire period of performance, effective March 31, 2022, the Financial and Data Analytics Director began conducting spot testing of each bi-weekly payroll expenditure report received from Human Resources for eligible PRF reporting and retains evidence of this testing.

View Audit 36355

Finding 33724 (2022-002)

Significant Deficiency 2022

Shands Jacksonville Medical Center, INC

FL

Allowable Costs / Cost Principles Eligibility Cash Management

Finding No. 2022-002 ? Activities Allowed or Unallowed; Allowable Costs and Eligibility ? Significant Deficiency in Internal Control Over Compliance Identification of the federal program: Federal Grantor: United States Department of Health and Human Services, Health Resources and Services Administr...

Finding No. 2022-002 ? Activities Allowed or Unallowed; Allowable Costs and Eligibility ? Significant Deficiency in Internal Control Over Compliance Identification of the federal program: Federal Grantor: United States Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.461, HRSA COVID-19 Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance Fund (Program) Pass-Through Award Numbers: Not applicable Pass-Through Award Period of Performance: 07/01/2021?06/30/2022 Views of responsible officials: December 31, 2022, the Company completed its evaluation of additional EPIC automated processes and opportunities to add documentation to evidence HRSA claim reviews. Additional opportunities to add documentation in EPIC were not identified. Testing and treatment claims under the above federal program are no longer accepted after March 22, 2022 and vaccine claims are no longer accepted after April 5, 2022. Should the program return, the Company would support either internal claim compliance spot testing, with evidence of this testing retained, or an EPIC system software audit of the automated processes.

View Audit 36355

Finding 33710 (2022-003)

Significant Deficiency 2022

Tusculum University

TN

Student Financial Aid Reporting Significant Deficiency

2022-003 Significant Deficiency: National Student Loan Data System (NSLDS) Report (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268 and Federal Pell Grant Program, ALN #84.063) Name of Contact Person Melissa White, Director of Financial Aid is responsible to upload d...

2022-003 Significant Deficiency: National Student Loan Data System (NSLDS) Report (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268 and Federal Pell Grant Program, ALN #84.063) Name of Contact Person Melissa White, Director of Financial Aid is responsible to upload data to clearinghouse Corrective Action Planned During the audit, it was noted that Tusculum reported the incorrect date to NSLDS for the withdrawal date. Anthology reported the status date instead of the true withdrawal date. Therefore, if a student withdrew on January 1st but the status was not updated until January 4th. The report would pull January 4th instead of the true withdrawal date of January 1st. Tusculum University has since converted back to Colleague which pulls the true withdrawal date versus the status date. Colleague was the system used in the prior to Anthology that correctly reported withdrawal dates. With this conversion back, and the data exporting the true withdrawal date versus the status date, all student withdrawal dates should pull correctly. Anticipated Completion Date The University begun conversion back to Colleague in August 2022. The Majority of conversion from Anthology back to Colleague has been completed for this section to pull correctly as of March 2023.

View Audit 36350

Finding 33709 (2022-002)

Significant Deficiency 2022

Tusculum University

TN

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

2022-002 Significant Deficiency: National Student Loan Data System (NSLDS) Report (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268 and Federal Pell Grant Program, ALN #84.063) Name of Contact Person Melissa White, Director of Financial Aid is responsible to upload dat...

2022-002 Significant Deficiency: National Student Loan Data System (NSLDS) Report (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268 and Federal Pell Grant Program, ALN #84.063) Name of Contact Person Melissa White, Director of Financial Aid is responsible to upload data to clearinghouse. Corrective Action Planned During the audit, it was noted that Tusculum did not supply status updates to NSLDS in a timely manner, within the 60-day window. Due to staffing changeover and system conversions, the data and personnel were not available to provide timely notifications to NSLDS. With conversion back to Colleague from Anthology, the data element this error has been resolved. As for personnel, the Director of Financial Aid shall export and upload the data to clearinghouse. If the Director of Financial Aid is not available to upload the data, then the Associate Director of Financial Aid shall upload the data the moment that notice if given that the Director of Financial Aid is unable to upload the data. Anticipated Completion Date The University begun conversion back to Colleague in August 2022. The Majority of conversion back to Colleague which should have this issue resolved as of March 2023.

View Audit 36350

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