Corrective Action Plans

Finding 30315 (2022-030)

Material Weakness 2022

ND

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

Finding: 2022-030 Department of Public Instruction Response/Corrective Action Plan: The Department of Public Instruction agrees with the finding. All pertinent information pertaining to the allocation of Title Program funds will be stored in a single location, both physical and electronic. Con...

Finding: 2022-030 Department of Public Instruction Response/Corrective Action Plan: The Department of Public Instruction agrees with the finding. All pertinent information pertaining to the allocation of Title Program funds will be stored in a single location, both physical and electronic. Contact Person Jamie Mertz, Fiscal Management Director Anticipated Completion Date March 1, 2023

View Audit 36677

Finding 30308 (2022-034)

Material Weakness 2022

State of North Dakota

ND

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

Finding: 2022-034 OMB agrees with this finding and the auditor?s recommendation. We agree with the auditor?s finding that certain agency expenditures were not reported in the proper quarter and that quarterly reports did not reconcile to the state accounting system. However, the federal report was r...

Finding: 2022-034 OMB agrees with this finding and the auditor?s recommendation. We agree with the auditor?s finding that certain agency expenditures were not reported in the proper quarter and that quarterly reports did not reconcile to the state accounting system. However, the federal report was required to be submitted ten days after the close of the period. The state accounting system was not closed by the time the federal reports were required to be submitted. The U.S. Department of Treasury recognized this and directed reporting agencies to correct and revise prior submissions when each subsequent report was submitted. OMB made these revisions as required and all expenditures were reported appropriately as the final Coronavirus Relief Funds reports were submitted. Although the CRF program is completed, in the future the Office of Management and Budget will review existing procedures to take whatever steps are reasonable to ensure federal reports are complete, accurate and reconcile to the state's accounting system. Contact Person: Joe Goplin, Director of State Financial Services Anticipated Completion Date: Not Applicable. The program is complete.

View Audit 36677

Finding 30280 (2022-003)

Significant Deficiency 2022

Ouachita Enrichment Centers, Inc.

AR

Reporting Matching / Level of Effort / Earmarking

Finding 2022-003: Management indicated they would submit audited financial statements to USDA Rural Development and strengthen controls to ensure that the financial statements are submitted in a timely manner.

View Audit 31162

Finding 30279 (2022-002)

Significant Deficiency 2022

Ouachita Enrichment Centers, Inc.

AR

Matching / Level of Effort / Earmarking

Finding 2022-002: Management indicated they would review the compliance requirements and hold annual training to stay abreast of any changes to the compliance requirements. Management will submit RD Forms 442- 2 and 442-3 to USDA Rural Development and strengthen controls to ensure that these forms a...

Finding 2022-002: Management indicated they would review the compliance requirements and hold annual training to stay abreast of any changes to the compliance requirements. Management will submit RD Forms 442- 2 and 442-3 to USDA Rural Development and strengthen controls to ensure that these forms are submitted in a timely manner.

View Audit 31162

Finding 30278 (2022-001)

Significant Deficiency 2022

Ouachita Enrichment Centers, Inc.

AR

Matching / Level of Effort / Earmarking

Finding 2022-001: Management indicated they would review the compliance requirements, establish a reserve bank account, and communicate with USDA Rural Development about the requirements (e.g. monthly deposit amount, required balance).

View Audit 31162

Finding 30277 (2022-001)

Significant Deficiency 2022

The Empowerment Program, Inc.

CO

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

Views of Responsible Officials and Planned Corrective Action: The accountant agrees that Empowerment used unacceptable sources of matching funds in the past and that Empowerment did not have a full understanding of both the reporting and the match percentage. Accounting has a full understanding of ...

Views of Responsible Officials and Planned Corrective Action: The accountant agrees that Empowerment used unacceptable sources of matching funds in the past and that Empowerment did not have a full understanding of both the reporting and the match percentage. Accounting has a full understanding of the appropriate matching sources as well as the match percentage. The accountant will maintain a separate spreadsheet with the grant budgets detail the funding that is used for the match for each period to include, source, quarterly amount and totaled to match each grant year funding, ensuring only eligible funds are reported to meet the matching requirement.

View Audit 36366

Finding 30264 (2022-002)

Significant Deficiency 2022

Southwestern Child Development Commission, Inc.

NC

Matching / Level of Effort / Earmarking Special Tests & Provisions Procurement, Suspension & Debarment

Federal Program: CCDF Cluster: AL# 93.575 - Child Care and Development Block Grant AL# 93.596 - Child Care Mandatory and Matching Funds of the CCDF U.S. Department of Health and Human Services SIGNIFICANT DEFICIENCY NONCOMPLIANCE Special Tests and Provisions Corrective Action: ?Upon hire and thr...

Federal Program: CCDF Cluster: AL# 93.575 - Child Care and Development Block Grant AL# 93.596 - Child Care Mandatory and Matching Funds of the CCDF U.S. Department of Health and Human Services SIGNIFICANT DEFICIENCY NONCOMPLIANCE Special Tests and Provisions Corrective Action: ?Upon hire and through the SWCDC onboarding process for new child care center employees, Center Directors will review the attached Health and Safety Training document as part of the orientation process. Tablets are available for those individuals who do not have access to laptops. ?New teachers will be directed to contact the Learning and Development Director with questions upon registration to SWCDC?s online training system which holds all required Health and Safety Trainings and is approved by NC DCDEE. All courses are approved by DCDEE, meet hourly requirements and are CEU worthy. Electronic certificates are submitted to the individual electronically through a personal email address. The following link is a list of Health and Safety courses: H&S Training Course List ?Upon completion of Health and Safety courses, the employee will document their completion on the appropriate SWCDC orientation documentation, and submit to the Center Director via email. ?The Center Director will be responsible for ensuring receipt of the certificate, maintain in the staff file, and then document accordingly for annual compliance monitoring. ?As onboarding continues for the new employee, periodic monitoring from Direct Services Manager, Child Care Resource and Referral, and other identified individuals will review staff files and monitor timely completion and compliance for Health and Safety Trainings. We have hired a position into Workforce Development to provide this service and serve as a resource to our Center Directors. This individual will do spot checks for these trainings on-site. ?For those child care center employees who maintain in good standing with successful completion of Health and Safety Trainings, he/she will be eligible for incentive based awards quarterly. Such as: quarterly drawing for classroom supplies, gift cards, self-care resources, etc. ?For those child care center employees who are challenged with successful completion, those individuals will be targeted to create an action plan to meet the requirements. Resulting in opportunities to discuss technology needs, limitations or content area concerns, or other areas of concern that administration may be unaware of at the time of hire. ?SWCDC created Orientation Notebooks for each center director. These notebooks contain all SWCDC documents needed for successful onboarding and training for new staff. These notebooks contain the updated forms attached. During orientation, new center staff are now required to create an online learning account through ON24, which SWCDC manages. This training account gives new staff access to the H&S trainings they need, as well as, provides additional resources and access to other trainings not owned by SWCDC to complete the H&S requirements as well. ?SWCDC Hired a Fidelity Coach through Workforce Development. While this is a new position for SWCDC, part of her job duties will be to randomly check employee files for H&S training completion. These random checks will be in conjunction with each center?s annual compliance visit. Completion Date: January 19, 2023

View Audit 36361

Finding 30245 (2022-001)

Significant Deficiency 2022

Shands Teaching Hospital and Clinics, INC and Subsidiaries

FL

Allowable Costs / Cost Principles Eligibility Cash Management

Federal Award Findings and Questioned Costs for the Year Ended June 30, 2022 Finding No. 2021-001 (Activities Allowed or Unallowed; Allowable Costs and Eligibility ? Significant Deficiency in Internal Control Over Compliance ? Uninsured Program) Information on the federal programs: Federal Grantor:...

Federal Award Findings and Questioned Costs for the Year Ended June 30, 2022 Finding No. 2021-001 (Activities Allowed or Unallowed; Allowable Costs and Eligibility ? Significant Deficiency in Internal Control Over Compliance ? Uninsured Program) Information on the federal programs: 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 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: Management will implement procedures to ensure the retention of documentation to support the application of internal controls over the process of identifying eligible patients and submitting claims for reimbursement under the COVID-19 Uninsured Program. Responsible Officials: Robert Thornton, Vice President of Finance, UF Health Shands Completion Date: July 31, 2022

View Audit 37070

Finding 30244 (2022-001)

Material Weakness 2022

Eisenhower Medical Center

CA

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness

Corrective Action Plan Finding 2022-001 Provider Relief Fund (Assistance Listing #93.498) Activities Allowed or Unallowed and Allowable Costs At the beginning of the pandemic, Eisenhower Medical Center created a COVID-19 response team to evaluate the requirements for the COVID-19 funding received a...

Corrective Action Plan Finding 2022-001 Provider Relief Fund (Assistance Listing #93.498) Activities Allowed or Unallowed and Allowable Costs At the beginning of the pandemic, Eisenhower Medical Center created a COVID-19 response team to evaluate the requirements for the COVID-19 funding received and ensure the funds were only used for allowable purposes. The response team continuously monitored the FAQs and other guidance on the reporting requirements as they continued to evolve as additional funds were received. As part of the Uniform Guidance audit, Eisenhower Medical Center provided documentation of the Provider Relief Fund review process, including response team meeting agendas, email correspondence, as well as management sign-off on the lost revenue calculations and expenses submitted as part of the Provider Relief Fund Period 2 report. Through the audit testing, we were asked to provide copies of approval documents for some of the supply requisitions for expenses reported as part of the Provider Relief Fund period 2 report. The documents in question were paper approval forms for some of the supplies purchased in July through December of 2020. Historically these documents were only retained for two years and thus they were not available for the audit procedures. In November 2021, we implemented a new automated supply requisition process that is integrated with our financial software (Workday). This new implementation will help to correct this issue in the future with the ability to provide electronic documentation of date/time stamped approvals. In addition to the new requisition process we wanted to improve the process for documenting the review of the expenses and lost revenue to be reported in the Provider Relief Fund reports. To ensure our internal controls are documented to level necessary under current audit standards, Eisenhower has developed a review checklist to document the review and approval of supporting documentation of the revenue and expense information to be reported in the Provider Relief Fund reports. The checklist will be retained with our existing support of Provider Relief Fund federal expenditures. The new checklist had not been developed when the Provider Relief Fund Period 2 Report was submitted, and thus not used. The new checklist however, will be used for any future Provider Relief Fund Report submissions. Responsible Official: Melanie Long, VP Finance Anticipated Completion Date: March 31, 2023

View Audit 37711

Finding 30239 (2022-003)

Significant Deficiency 2022

Mid-Atlantc Christian University

NC

Questioned Costs Student Financial Aid Reporting

2022-003 Significant Deficiency: Return to Title IV Funds (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268; Federal Pell Grant Program, ALN #84.063; Federal Supplemental Opportunity Grant Program, ALN #84.007; and TEACH Grant Program, ALN #84.379) Summary of Finding Du...

2022-003 Significant Deficiency: Return to Title IV Funds (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268; Federal Pell Grant Program, ALN #84.063; Federal Supplemental Opportunity Grant Program, ALN #84.007; and TEACH Grant Program, ALN #84.379) Summary of Finding During the audit, it was noted that the University used the incorrect number of total days in the payment period or period of enrollment in calculating the percentage of payment period and/or period of enrollment completed. Name and Title of the Responsible Contact Person(s) Emily R. Meneely, Financial Aid Administrator Corrective Action Plan Summary The University has, and will continue, to improve its process for completing Return to Title IV calculations. We have set up additional checks within our newer student software system as well as making sure everyone who works with Return to Title IV is trained according to the Student Financial Aid Handbook. Anticipated Completion Date July 1, 2023

View Audit 37068 Questioned Costs: $1

Finding 30238 (2022-002)

Significant Deficiency 2022

Mid-Atlantc Christian University

NC

Student Financial Aid Reporting Significant Deficiency

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) Summary of Finding During the audit, it was noted that the University incorrectly reported s...

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) Summary of Finding During the audit, it was noted that the University incorrectly reported student enrollment status at changes in enrollment. Due to lapses in communication between departments, in certain instances, the University failed to provide NSLDS with accurate updates to student enrollment statuses, resulting in misrepresentation within the NSLDS system. Name and Title of the Responsible Contact Person(s) Emily R. Meneely, Financial Aid Administrator Corrective Action Plan Summary The University is continuing to improve communication between the Registrar?s office, Financial Aid office, National Student Clearinghouse, and NSLDS with the goal of clear and correct reporting to NSLDS. We will ensure that each of our staff have been trained in enrollment reporting and how National Student Clearinghouse works directly with NSLDS. Anticipated Completion Date July 1, 2023

View Audit 37068

Finding 30232 (2022-002)

Material Weakness 2022

Panama Buena Vista Union School District

CA

Equipment & Real Property Management Procurement, Suspension & Debarment Subrecipient Monitoring

Corrective Action Plan and Views of Responsible Officials The District strives to maintain adequate and accurate inventory records for assets and services purchased with all funds, regardless of source. Staff works hard to ensure that inventory records are regularly updated to reflect when and to wh...

Corrective Action Plan and Views of Responsible Officials The District strives to maintain adequate and accurate inventory records for assets and services purchased with all funds, regardless of source. Staff works hard to ensure that inventory records are regularly updated to reflect when and to whom all purchased items and services are provided, reflecting compliance with all program requirements. For the fiscal year under review, the District prioritized providing students and staff with Chromebooks and other technology needed to access instruction and recognizes the need for improved inventory tracking practices by all staff.

View Audit 31815

Finding 30230 (2022-002)

Significant Deficiency 2022

Fresno Community Development Financial Inst. Dba Access Plus Capital

CA

Cash Management Reporting Significant Deficiency

Management?s Response and Corrective Action Plan: Due to staff turnover access to the reporting platform with USDA was lost. We will be working with USDA to re-obtaining access. Once the access is gained to the platform we are going to go back and submit the reports for the past due quarters. We exp...

Management?s Response and Corrective Action Plan: Due to staff turnover access to the reporting platform with USDA was lost. We will be working with USDA to re-obtaining access. Once the access is gained to the platform we are going to go back and submit the reports for the past due quarters. We expect to be back in compliance by the end of the year 2023.

View Audit 36291

Finding 30192 (2022-005)

Significant Deficiency 2022

Michael Fields Agricultural Institute, Inc.

WI

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

Michael Fields will work with O'Leary & Anick to establish and implement policies and procedures in compliance with the Uniform Guidance. Contact person: Shannah Schmitt, MFAI, and Kevin O'Leary, O'Leary & Anick. Anticipated date of completion: December 2023.

View Audit 35974

Finding 30191 (2022-004)

Significant Deficiency 2022

Michael Fields Agricultural Institute, Inc.

WI

Cash Management Matching / Level of Effort / Earmarking

Michael Fields Agricultural Institute will implement policies and procedures and provide approval documentation to O'Leary & Anick for filing. Contact person: Shannah Schmitt, MFAI, and Kevin O'Leary, O'Leary and Anick. Anticipated date of completion: December 2023.

View Audit 35974

Finding 30187 (2022-003)

Significant Deficiency 2022

New Mexico Community Development Loan Fund, Inc.

NM

Questioned Costs Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles

Condition: During our testing, we noted the Loan Fund did not comply with the period of performance requirements. We noted during out testing over allowable costs that 3 of the 45 tested payroll disbursements were for a pay period before the start of the period of performance. Recommendation: We rec...

Condition: During our testing, we noted the Loan Fund did not comply with the period of performance requirements. We noted during out testing over allowable costs that 3 of the 45 tested payroll disbursements were for a pay period before the start of the period of performance. Recommendation: We recommend that the Loan Fund reviews the period of performance for grants when applying expenditures to the grant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Management accepts this finding and has made efforts to review and update our policies and procedures to prevent future noncompliance with federal cost principals and period of performance requirements. Name(s) of the contact person(s) responsible for corrective action: Conchie Searle, CFO Planned completion date for corrective action plan: May 2023

View Audit 34715 Questioned Costs: $1

Finding 30186 (2022-002)

Significant Deficiency 2022

New Mexico Community Development Loan Fund, Inc.

NM

Questioned Costs Matching / Level of Effort / Earmarking § 200.303

Condition: During our testing, we noted that the Loan Fund?s internal controls were not sufficient in order to prevent miscalculation of allowable payroll costs. During our testing, 1 of the 45 tested payroll disbursements was incorrectly calculated. The total hours per the timesheet did not agree t...

Condition: During our testing, we noted that the Loan Fund?s internal controls were not sufficient in order to prevent miscalculation of allowable payroll costs. During our testing, 1 of the 45 tested payroll disbursements was incorrectly calculated. The total hours per the timesheet did not agree to the amount used for payment. The overall hours per timesheet were 4 hours less than the amount paid on check. Recommendation: We recommend that NMLF ensure that approvals of timesheets are correct in order to ensure compliance with federal allowable cost principals. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Management accepts this finding and has made efforts to review and update our policies and procedures to prevent future noncompliance with federal cost principals and requirements. Name(s) of the contact person(s) responsible for corrective action: Conchie Searle, CFO Planned completion date for corrective action plan: May 2023

View Audit 34715 Questioned Costs: $1

Finding 30135 (2022-001)

Significant Deficiency 2022

The Christ Hospital Health Network

OH

Reporting Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

As recommended, the Christ Hospital Health Network (the Network) has reinforced internal control procedures regarding the quarterly and annual reporting requirements relating to student and institutional portions of Higher Education Emergency Relief Fund (HEERF) funds. As of June 30, 2022, the Netwo...

As recommended, the Christ Hospital Health Network (the Network) has reinforced internal control procedures regarding the quarterly and annual reporting requirements relating to student and institutional portions of Higher Education Emergency Relief Fund (HEERF) funds. As of June 30, 2022, the Network had expended all HEERF funds received to date and, therefore, remediation of internal controls relating to the Quarterly Budget and Expenditure Reporting requirements is no longer applicable. At this time, the Network has improved internal controls to ensure that information is accurately stated in the 2022 annual report, which will be completed on or before March 24, 2023. Should the Network receive additional HEERF funds, management will ensure that all reporting aspects are published on the Christ College of Nursing and Health Sciences (the College) website and will adhere to the ten (10) day reporting deadline for publication on the College?s website. Additionally, management will maintain adequate documentation to support that any reporting derived from internal budget information agrees to final or formally approved budget information. If you have any questions, please contact Gail Kist-Kline (President, The Christ College of Nursing and Health Sciences; gail.kistkline@thechristcollege.edu).

View Audit 33552

Finding 30126 (2022-001)

Significant Deficiency 2022

Parkland Community College, Community College District #505

IL

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

Action Plan for Graduate and Enrollment Reporting Audit Finding 2022-001 Issue ? Graduate reporting is completed by submitting a DEGREE VERIFY file and a GRAD ONLY file to the National Student Clearinghouse (NSC). For spring 2022, the Technology Specialist sent a DEGREE VERIFY file to the NSC on 6/...

Action Plan for Graduate and Enrollment Reporting Audit Finding 2022-001 Issue ? Graduate reporting is completed by submitting a DEGREE VERIFY file and a GRAD ONLY file to the National Student Clearinghouse (NSC). For spring 2022, the Technology Specialist sent a DEGREE VERIFY file to the NSC on 6/23/22 but did not include a GRAD ONLY file with that submission. This caused an issue with graduates being reported in a timely manner. Also, some students? enrollment status was not submitted to the NSC in a timely manner, to be compliant with the 60-day requirement for reporting to NSLDS. Action Plan 1? From this time forward, all graduate submissions (DEGREE VERIFY and GRAD ONLY files) to the NSC will be completed within two weeks following final grades being due. This will allow time for the NSC to submit to the National Student Loan Data System (NSLDS). Within 2-3 business days, the NSC sends an email confirmation to the Technology Specialist and Registrar stating that a degree file has been processed (see below). In addition, the Technology Specialist and the Registrar will attend training provided by the National Student Clearinghouse when it is available, to stay abreast of any regulatory changes or processing changes. Action Plan 2? The Technology Specialist submits Enrollment Reporting files to the NSC, once per month, per the NSC?s schedule. Once rosters are submitted, an email is then sent to the Technology Specialist and the Registrar confirming submission. Once this email is received, both the Technology Specialist and the Registrar will log into the NSC to verify the submission. If errors are reported with the submission, both will then log into the NSC, go to the NSLDS reporting tab to identify errors and correct each record within 10 days to ensure timely reporting. Action Plan 3? To further ensure compliance, the Office of Financial Aid and Veteran Services will run the NSLDS SCHER1 (NSLDS Enrollment Summary Report) monthly and send it to the Technology Specialist and the Registrar so they can identify any errors that were reported by NSLDS for each submission. In addition, the Technology Specialist and the Registrar will attend training provided by the National Student Clearinghouse when it is available, to stay abreast of any regulatory changes or processing changes.

View Audit 37400

Finding 30119 (2022-001)

Significant Deficiency 2022

Downey Unified School District

CA

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

Corrective Action Plan and Views of Responsible Officials The Downey Adult School concurs with the finding and to prevent future occurrences, the school has purchased a new student database management software system that will articulate with the National Student Loan Data System (NSLDS) in reviewi...

Corrective Action Plan and Views of Responsible Officials The Downey Adult School concurs with the finding and to prevent future occurrences, the school has purchased a new student database management software system that will articulate with the National Student Loan Data System (NSLDS) in reviewing, updating, verifying and reporting student enrollment statuses, program information, and effective starting and ending dates that are required to appear on the Enrollment Reporting Roster file. The District has also partnered with the National Student Clearinghouse. The National Student Clearinghouse offers no cost services that help institutions meet compliancy, administrative, student access, and accountability needs. The automated reporting capabilities of this new system will prevent human errors and omissions from occurring when reporting NSLDS data. In addition, staff will be specifically trained on how to use the new system to process, review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file or on the Enrollment Maintenance page of the NSLDS Professional Access (NSLDSFAP) website.

View Audit 36219

Finding 30063 (2022-011)

Significant Deficiency 2022

Navajo Technical University

NM

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

2022-011 ? Special Tests and Provisions (Enrollment Reporting) Corrective Action: NTU will develop formal policies and procedures regarding enrollment reporting. This will include identifying the necessary enrollment data to update the National Student Loan Database System (NSLDS) on a timely basis ...

2022-011 ? Special Tests and Provisions (Enrollment Reporting) Corrective Action: NTU will develop formal policies and procedures regarding enrollment reporting. This will include identifying the necessary enrollment data to update the National Student Loan Database System (NSLDS) on a timely basis in accordance with the Student Financial Aid Cluster requirements. NTU has been negatively affected by staffing issues partly attributable to the COVID-19 pandemic. NTU will be hiring an additional Financial Aid Technician and a Financial Aid Counselor to assist in addressing this finding. Person Responsible: Delores Becenti, Enrollment Director Estimated Completion Date: September 30, 2023

View Audit 25447

Finding 30062 (2022-010)

Material Weakness 2022

Navajo Technical University

NM

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

2022-010 ? Special Tests and Provisions (Return to Title IV Funds) Corrective Action: NTU will develop formal policies and procedures regarding Return of Title IV Funds. The procedures will be in alignment with the requirements of the U.S. Department of Education. The procedures will address studen...

2022-010 ? Special Tests and Provisions (Return to Title IV Funds) Corrective Action: NTU will develop formal policies and procedures regarding Return of Title IV Funds. The procedures will be in alignment with the requirements of the U.S. Department of Education. The procedures will address student withdrawals and the data required to be entered and monitored in the student data information system. The Accounting Manager within the Student Accounts section of the NTU Business Office will review all student enrollment transactions to ensure Return to Title IV requirements are complied with. Person Responsible: Gary Segaye, Financial Aid Director, Delores Becenti, Enrollment Director, and Geraldine Gamble, Accounting Manager Estimated Completion Date: September 30, 2023

View Audit 25447

Finding 30024 (2022-007)

Material Weakness 2022

Navajo Technical University

NM

Cash Management Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

2022-007 ? Cash Management Corrective Action: NTU has developed a monthly cash management schedule that tracks and identifies all grant funds along with total cash received in advance from grantors and amounts due to NTU. NTU will increase cash balances through the timely collection of outstanding g...

2022-007 ? Cash Management Corrective Action: NTU has developed a monthly cash management schedule that tracks and identifies all grant funds along with total cash received in advance from grantors and amounts due to NTU. NTU will increase cash balances through the timely collection of outstanding grants receivable. NTU will also analyze cash requirements and may liquidate investments held in the Capital Reserve fund to ensure adequate cash is maintained for grants received in advance. Person Responsible: Cheryl Thompson, Finance Director, MiCheryl Miller, Grants Accountant, and Contract and Grants Manager (new position). Estimated Completion Date: September 30, 2023

View Audit 25447

Finding 30021 (2022-002)

Significant Deficiency 2022

Los Angeles County Metropolitan Transportation Authority

CA

Matching / Level of Effort / Earmarking Special Tests & Provisions Subrecipient Monitoring § 200.303

Management?s Response and Corrective Action Finding 2022-001 ? Internal Controls over Procurements (Significant Deficiency) View of Responsible Official: We concur with the recommendation. Corrective Action Plan: We concur with the recommendation to adhere to the Acquisition and Record Management ...

Management?s Response and Corrective Action Finding 2022-001 ? Internal Controls over Procurements (Significant Deficiency) View of Responsible Official: We concur with the recommendation. Corrective Action Plan: We concur with the recommendation to adhere to the Acquisition and Record Management policies and we have already taken step to address this moving forward. We concur with the recommendation to clarify the check request policy regarding the unacceptable uses of check requests (section 1.2 of the policy) and the requirements for any exceptions. The revisions to the policy will be completed by March 31, 2023. We concur with OIG?s recommendation and have already accepted and implemented the recommendation as of December 14, 2022. Finding 2022-002 ? Monitoring Controls Related to Compliance with Wage Rate Requirements (Significant Deficiency) View of Responsible Official: We concur with the recommendation. Corrective Action Plan: We concur with the recommendation and add that the Labor Wage & Retention Programs (LWRP) currently has the required controls to ensure that the certified payrolls are reviewed in a timely manner and reviews are formally documented and evidence of the reviews are retained in accordance with LACMTA?s retention policy. The staff turnover issue that LWRP experienced has been addressed. Contact Information of Responsible Officials: Jesse Soto Senior Executive Officer/Controller One Gateway Plaza, Los Angeles, CA 90012 213-922-6861 Debra Avila Deputy Chief, Vendor/Contract Management Officer One Gateway Plaza, Los Angeles, CA 90012 213-418-3051

View Audit 37845

Finding 30019 (2022-004)

Material Weakness 2022

Boone County

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

Finding 2022-004 Contact Person Responsible for Corrective Action: Debbie Morton-Crum, County Auditor Contact Phone Number: 765-482-2940 View of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The American Rescue Plan was completely new in 2022 and the report...

Finding 2022-004 Contact Person Responsible for Corrective Action: Debbie Morton-Crum, County Auditor Contact Phone Number: 765-482-2940 View of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The American Rescue Plan was completely new in 2022 and the reporting was not documented correctly per the State and Federal guidelines. We have since received some instruction on the proper filing procedures and will put those guidelines into our Internal Control Policy. Anticipated Completion Date: October 1, 2023

View Audit 31370

Corrective Action Plans

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