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Corrective Action Plans

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Finding 12624 (2022-004)
Material Weakness 2022
Barclay College
KS
Questioned Costs Student Financial Aid Cash Management
2022-004 Student Financial Assistance Program Cluster ? Title IV ? Cash Management and Special Tests and Provisions ? COD Reconciliation Condition During testing, it was discovered that Pell and Federal Supplemental Educational Opportunity Grant (FSEOG) funds were drawn down and not disbursed withi...
2022-004 Student Financial Assistance Program Cluster ? Title IV ? Cash Management and Special Tests and Provisions ? COD Reconciliation Condition During testing, it was discovered that Pell and Federal Supplemental Educational Opportunity Grant (FSEOG) funds were drawn down and not disbursed within they required timeframe. In addition, funds were drawn down from Direct Loan sources when they were meant to be drawn from alternative sources. Recommendation We recommend that the institution review its reconciliation process and implement controls to ensure that funding is drawn from correct sources and disbursed within three business days of receipt. Actions Taken Upon request by COD, a repayment of Direct Loan funds was made in order to correct the variance that they noted which was caused by the Alternative Loans that were drawn from the incorrect source. In addition, as of March 23, 2023, a new draw-down process will be implemented. Changes include not drawing down any aid until it is approved by the Director of Financial Aid, confirmation throughout the draw-down process, and better communication between the Accounts Payable/Financial Aid Specialist, Accounts Receivable and the Director of Financial Aid.
View Audit 17529 Questioned Costs: $1
Finding 12620 (2022-001)
Significant Deficiency 2022
Canton City School District
OH
Allowable Costs / Cost Principles Subrecipient Monitoring Significant Deficiency
Finding Number Planned Corrective Action Anticipated Completion Date Responsible Contact Person 2022-001 Procedures will be reviewed over the payroll process to ensure after that documentation is maintained to support payment with federal funds. June 30, 2023 Jeff Gruber, Treasurer
Finding Number Planned Corrective Action Anticipated Completion Date Responsible Contact Person 2022-001 Procedures will be reviewed over the payroll process to ensure after that documentation is maintained to support payment with federal funds. June 30, 2023 Jeff Gruber, Treasurer
View Audit 17509
Finding 12600 (2022-001)
Significant Deficiency 2022
Seneca Housing Corporation
SC
Questioned Costs HUD Housing Programs Matching / Level of Effort / Earmarking
Finding #2022-001 Comments on Finding and Recommendation: The Corporation paid management fees of $665 in excess of the amount approved by HUD. The HUD approved management agent certification (Form HUD-9839-B) provides for the payment of management fees equal to 7.3% of residential and miscellaneou...
Finding #2022-001 Comments on Finding and Recommendation: The Corporation paid management fees of $665 in excess of the amount approved by HUD. The HUD approved management agent certification (Form HUD-9839-B) provides for the payment of management fees equal to 7.3% of residential and miscellaneous income collected. Action(s) taken or planned on the finding: Management agrees with the recommendation. The Agent intends to reimburse the Corporation the overpayment of management fees.
View Audit 17470 Questioned Costs: $1
Liberty University, Inc.
VA
Student Financial Aid Matching / Level of Effort / Earmarking Reporting
Name of Responsible Individual: Jason Byrd, University Registrar Corrective Action: Liberty acknowledges that there was one instance in which a student?s enrollment status was not reported within compliance timeframes. Additionally, Liberty recognizes there were 4 months in the year in which there ...
Name of Responsible Individual: Jason Byrd, University Registrar Corrective Action: Liberty acknowledges that there was one instance in which a student?s enrollment status was not reported within compliance timeframes. Additionally, Liberty recognizes there were 4 months in the year in which there were repeat errors found in the SSCR error files. Liberty University has worked to ensure the enrollment reporting process is handled compliantly and within allowable timeframes. While many processes have been improved over the past two years, it is evident another level of quality control is needed. Therefore, Liberty University?s Financial Aid Office has invested in creating a position that will solely focus on the compliance and quality control of the University?s enrollment reporting. This individual will work collaboratively with the Registrar?s Office and utilize additional reporting from NSLDS to pre-emptively identify errors and student notifications that are in danger of being out of compliance. Anticipated Completion Date: March 31, 2023
View Audit 17285
Finding 12542 (2022-003)
Material Weakness 2022
Platte Health Center
SD
Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking § 200.303
Finding 2022-003 Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster CFDA#: 10.766 Finding Summary: The Platte Health Center does not have controls in place to ensure compliance with the requirements as they have not been calculating or monit...
Finding 2022-003 Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster CFDA#: 10.766 Finding Summary: The Platte Health Center does not have controls in place to ensure compliance with the requirements as they have not been calculating or monitoring the required debt ratios. The Health Center was relying on annual calculations performed by the Eide Bailly audit team. Responsible Individuals: Board of Directors; Mark Burket, CEO; and Vicki Jensen, CFO Corrective Action Plan: Platte Health Center will perform debt service ratio and working capital calculations and implement a review process over the calculations as a part of their year-end close process to ensure all covenants of the loan are met. Anticipated Completion Date: Ongoing
View Audit 17250
California College of the Arts
CA
Student Financial Aid Matching / Level of Effort / Earmarking
2022-002 FEDERAL DIRECT LOAN RECONCILIATIONS Federal Assistance Listing Number: 84.268 Criteria According to 34 CFR 685.300(b)(5), the College must, on a monthly basis, reconcile institutional records with Direct Loan funds received from the Secretary and Direct Loan disbursement records submitted t...
2022-002 FEDERAL DIRECT LOAN RECONCILIATIONS Federal Assistance Listing Number: 84.268 Criteria According to 34 CFR 685.300(b)(5), the College must, on a monthly basis, reconcile institutional records with Direct Loan funds received from the Secretary and Direct Loan disbursement records submitted to and accepted by the Secretary. Observation/Condition/Context The College did not perform the monthly reconciliations over direct loans for all months out of the fiscal year. We requested a selection of reconciliations out of the 12 required and were informed that only 8 reconciliations were performed. Questioned Cost There were no questioned costs related to this finding. Cause/Effect The reconciliations were not performed due to a transition of responsible parties over the reconciliations. Direct loan discrepancies may not have been identified and resolved in a timely manner due to the lack of monthly reconciliations. Recommendation We recommend that the College perform direct loan reconciliations monthly to ensure that discrepancies are properly addressed in a timely manner. Planned Corrective Action Effective with the 2021/2022 Direct Loan reconciliations for February 2022 (performed in March 2022), a revised process was implemented to make the process more efficient and accurate. Along with this the Finance Manager took on the responsibility to execute the process monthly and share the results with other relevant teams by the 2nd week of the following month. Since this time the process has continued to be refined and all reconciliations (student level detail and summary) have been completed and shared timely for the remaining portion of award year 2021/2022 and for 2022/2023 through February 2023. Now that the process is firmly in place and effective, cross-training with others in the Business office will take place and be completed by the end of April 2023 to ensure an adequate depth of resources are available to maintain timeliness and accuracy of the reconciliations. Implementation Date The revised process was implemented in March 2022 and was refined since to ensure effectiveness and sustainability of the process going forward. Additional training to add to the depth of resources to perform the process will be completed by the end of April 2023. Responsible Personnel Yvonne Rincon, Director of Accounting Contact Information Email: yrincon@cca.edu
View Audit 17240
California College of the Arts
CA
Student Financial Aid Matching / Level of Effort / Earmarking Special Tests & Provisions
2022-003 NSLDS STUDENT ENROLLMENT STATUS REPORTING Federal Assistance Listing Number: Various; Student Financial Aid Cluster, Department of Education Criteria (1) According to 34 CFR 682.610(b), (1) Upon receipt of an enrollment report from the Secretary, a school must update all information include...
2022-003 NSLDS STUDENT ENROLLMENT STATUS REPORTING Federal Assistance Listing Number: Various; Student Financial Aid Cluster, Department of Education Criteria (1) According to 34 CFR 682.610(b), (1) Upon receipt of an enrollment report from the Secretary, a school must update all information included in the report and return the report to the Secretary ? (i) In the manner and format prescribed by the Secretary; and (ii) Within the timeframe prescribed by the Secretary. (2) Unless it expects to submit its next updated enrollment report to the Secretary within the next 60 days, a school must notify the Secretary within 30 days after the date the school discovers that (i) A loan under title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the school, and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period for which the loan was intended; or (ii) A student who is enrolled at the school and who received a loan under title IV of the Act has changed his or her permanent address. Observation/Condition/Context The College did not report a change in enrollment status to the National Student Loan Clearinghouse for a student within the required 60 days. During our testing, we noted that 1 of 21 students tested had a change in enrollment status that was late in reporting to the NSLDS. Questioned Cost There were no questioned costs related to this finding. Cause/Effect The College had not performed a review on a timely basis, which resulted in the noncompliance with the cited provisions above. Continued noncompliance may cause a delay in the loan repayment process for the student borrowers that withdraw from the College. Recommendation We recommend that the College implement a procedure to ensure that all student enrollment status changes are accurately reported in a timely manner. Planned Corrective Action The Student Records office will put reminders in place to ensure enrollment reporting is sent out monthly to the National Student Loan Clearinghouse. Implementation Date Spring 2023, as of March 22, 2023 Responsible Personnel Registrar and Director of Financial Aid Contact Information Samantha Dancel Director of Financial Aid Tel: 415.703.9577 Email: sdurant@cca.edu
View Audit 17240
Finding 12533 (2022-001)
Significant Deficiency 2022
Local Area Workforce Development-North Central
PR
Matching / Level of Effort / Earmarking
December 9, 2022 Cognizant or Oversight Agency for Audit: Local Area Workforce Development North Central respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Ortiz, Rivera, Rivera & Co., Suite 152, PO...
December 9, 2022 Cognizant or Oversight Agency for Audit: Local Area Workforce Development North Central respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Ortiz, Rivera, Rivera & Co., Suite 152, PO Box 70250, San Juan, Puerto Rico 00936-7250. Audit period: Fiscal year ended June 30, 2022. The finding from the June 30, 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 AWARD PROGRAM AUDIT ? Reportable Condition: See condition 2022-001 Recommendation The Local Area must review the expenditures and perform measures to ensure that earmarking expenditure requirements being met throughout the year of each grant. Action Taken The North Central Workforce Development Area is working on public policies to make the Work Experience and Internship activities for the youth program more attractive, during the COVID 19 pandemic may young people did not want to participate in our programs for fear of exposure and getting infected. We are monitoring and identifying strategies to identify participants who need work experience in order to meet the twenty percent mark. Several of the strategies we are using are the following: ? Visiting Schools ? Direct communication with the Educational Region ? Active Participation in the communities With these strategies we are hopeful that we will reach the twenty percent mark. If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please call Gisela E. Ferrer Ruiz, Title I-B Director, at (787) 879-4439. Cordially, Samaris Tejada Cruz Executive Director
View Audit 17181
Finding 12517 (2022-004)
Significant Deficiency 2022
County of Fresno
CA
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
Finding 2022-004 ? Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) - Reporting (Significant Deficiency) Management?s Response or Department?s Response Management agrees with the finding and recommendation. 24 Views of Responsible Officials and Corrective Action The quarterly repor...
Finding 2022-004 ? Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) - Reporting (Significant Deficiency) Management?s Response or Department?s Response Management agrees with the finding and recommendation. 24 Views of Responsible Officials and Corrective Action The quarterly reports were managed under Department administration resources during the COVID pandemic response. During this time there were significant vacancies with the Department and consistent turnover that required for staff to be constantly retrained in their duties. As Department administration was able to stabilize its resources the analyst compiling the information from multiple divisions still had the challenge of managing the collection of responses with a highly impacted department staff. The department administration analyst leading the compiling of the information for ELC quarterly reports was also assisting with COVID response duties in ensuring contracts and resources were in place to maintain or adjust COVID response resources. In addition, there was significant turnover and addition of staff at the State level that did not allow for timely responses to local inquiries that affect contract management and report. After the stabilization of the workforce at both levels there has been significant improvement in meeting timelines. Anticipated Completion Date June 2023 Contact Information of Responsible Official Name: Chashua Lor Title: Staff Analyst Phone: 559-600-6961
View Audit 17080
Finding 12515 (2022-002)
Significant Deficiency 2022
County of Fresno
CA
Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303
Finding 2022-002 ? Coronavirus State and Local Fiscal Recovery Funds ? Allowable Cost/Cost Principle (Significant Deficiency) Management?s Response or Department?s Response Management agrees with the finding and recommendation. Views of Responsible Officials and Corrective Action The County issued r...
Finding 2022-002 ? Coronavirus State and Local Fiscal Recovery Funds ? Allowable Cost/Cost Principle (Significant Deficiency) Management?s Response or Department?s Response Management agrees with the finding and recommendation. Views of Responsible Officials and Corrective Action The County issued reimbursement based on actuals. The voucher created by the department was for $494,988 and the County reimbursed this amount back to the department. ARPA over claiming started with the payment of the supplemental September 21 invoice that was miscalculated by 23 reducing the Revised September 21 invoice with the Original August 21 invoice, instead of the Original September 21 invoice. This miscalculation was not immediately recognized when the supplemental payment was paid in November 2021. The need to return funds to ARPA was recognized after the DSS Admin completed a reconciliation at end of 2022. This was communicated to DSS Finance in January 2023, thus the discussion between DSS Finance and DSS Admin to finalize the amount. DSS is already in the process of finalizing the amount that needs to be returned to the County ARPA funds. For the corrective action, DSS will be submitting a memo signed by the DSS Director addressed to the CAO for the return of $376,777 to the County ARPA funds. Anticipated Completion Date May 2023 Contact Information of Responsible Official Name: Grace Geo Title: DSS Finance Division Chief Phone: 559-600-2866
View Audit 17080 Questioned Costs: $1
Finding 12486 (2022-001)
Material Weakness 2022
Sanford Housing Authority
NC
HUD Housing Programs Eligibility Material Weakness
2022-001 Eligibility ? Tenant Files Section 8 Housing Voucher Cluster (Section 8): 14.871 Section 8 ? Housing Choice Vouchers 14.879 Mainstream Vouchers Material Weakness in Internal Control, Material Noncompliance Repeat finding of finding 2021-002 from the prior year September 30, 2021 Conditio...
2022-001 Eligibility ? Tenant Files Section 8 Housing Voucher Cluster (Section 8): 14.871 Section 8 ? Housing Choice Vouchers 14.879 Mainstream Vouchers Material Weakness in Internal Control, Material Noncompliance Repeat finding of finding 2021-002 from the prior year September 30, 2021 Condition: Out of a total tenant population of approximately 573 tenants, 25 files were selected for testing. Exceptions were noted as follows: ? 1 file that did not contain a 214 affidavit for one member of the household, however they did have a birth certificate showing they were an eligible citizen. ? 2 files where the 214 affidavit was not checked for one member of the household certifying they were an eligible citizen, however they did have birth certificates to verify their citizenship. ? 5 files that did not contain a signed Form 9886 for at least one member of the household age 18 or over. ? 1 file where the tenant?s income was calculated correctly but had the wrong amount reported on the 50058, which would have decreased HAP rent by $11. ? 1 file where the prior year utility allowance schedule was used instead of the current year, however this had no effect on HAP rent. ? 1 file where there was no support that an inspection had been done for a new admission. ? 1 file that did not contain a tenancy addendum to support the contract rent and HAP rent for a tenant with a project-based voucher. ? 2 files where there was no support that an EIV report had been processed. In addition to the above, we noted the following during our new admissions testing ( new admissions tested): ? 3 files that did not contain a passed inspection completed prior to move-in. ? 1 file that did not contain a signed lease agreement or tenancy addendum. ? 1 file where the request for tenancy approval was not executed until the day after the voucher had expired. Recommendation: The Authority should correct the deficiencies noted in the tested files and utilize an ongoing quality control review process on the entire tenant population to ensure proper compliance with the requirements related to tenant eligibility. Ongoing staff training and timely management reviews should be utilized to ensure staff is aware of acceptable procedures. In addition, the Authority should review staffing levels, skill sets and case load. Action Taken: Errors were corrected in the tested files where corrections could be made. Meaning for example Form 9886 cannot be regenerated for this audit period but will be obtained during future annual recertification (also known as the personal declaration/application) periods. Adjustments will be made to the tenant accounts. Staff was informed to obtain Form 214 during all recertification re-examinations to ensure the required form is in the file. This way, if it was never obtained or if it was inadvertently purged, the file will always have a copy in the file for the review period. File Audit: A file audit (not a 100% audit) was completed for the Housing Choice Voucher Program. A procured third-party vendor performed this process. However, previous staff members did not make the file corrections. For months, there was only one staff member in the HCV Department. The department, at this time, is fully staffed. The current staff is making the file corrections as they come across various issues while moving the program/department forward. Of importance to note is the hire of a new Chief Operating Officer with over twenty (20) plus years of HCV experience who will oversee the Section 8 Department. We believe the new leadership, to include CEO and COO positions will provide the necessary oversight of the HCV program that will improve the overall performance of staff and the program. Quality Control Review: After completion of the file audit, the Housing Choice Voucher Program Manager and their supervisor will be responsible for documented monthly quality control reviews of 10% of files completed during the month. Effective Date: June 22, 2023 Contact Information Marcus Goodson, Interim Executive Director Sanford Housing Authority 1000 Carthage Street Sanford, North Carolina 27330 (919) 776-7655
View Audit 16957
Finding 12480 (2022-001)
Significant Deficiency 2022
Lincoln University
MO
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
Views of Responsible Officials and Planned Corrective Actions ? The Registrar's Office will create and make available a procedural guide to running and submitting reports. Redundant staff will be set to receive the notifications of upcoming and delinquent enrollment reports.
Views of Responsible Officials and Planned Corrective Actions ? The Registrar's Office will create and make available a procedural guide to running and submitting reports. Redundant staff will be set to receive the notifications of upcoming and delinquent enrollment reports.
View Audit 16951
Finding 12470 (2022-004)
Significant Deficiency 2022
Young Women's Christian Association of Kalamazoo, Michigan
MI
Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
Finding Number: 2022-004 Condition: For each of the Crime Victim Assistance grants, the monthly financial status reports (FSR) were not consistently filed within 30 days of period end, as required by the grant agreements, during 2022. Planned Corrective Action: The Organization agrees that all month...
Finding Number: 2022-004 Condition: For each of the Crime Victim Assistance grants, the monthly financial status reports (FSR) were not consistently filed within 30 days of period end, as required by the grant agreements, during 2022. Planned Corrective Action: The Organization agrees that all monthly financial status reports need to be filed within 30 days of period end, as required by the grant agreements. A new Grant Management role was created and filled in 2023 and this role is responsible for all grant reporting and ensuring timely filing of financial status reports. The Vice President of Finance will also be reviewing financial status reports monthly for accuracy. Contact person responsible for corrective action: Jodi Breithart Anticipated Completion Date: 06/30/2023
View Audit 16950
Illinois College
IL
Student Financial Aid Matching / Level of Effort / Earmarking Special Tests & Provisions
2022-001 ? Student Financial Assistance Cluster ? (a) Federal Supplemental Educational Opportunity Grant (b) Federal Work Study Program (c) Federal Perkins Loan Program (d) Federal Pell Grant Program (e) Federal Direct Student Loans, ALN (a) 84.007 (b) 84.033 (c) 84.038 (d) 84.063 (e) 84.268 - Year ...
2022-001 ? Student Financial Assistance Cluster ? (a) Federal Supplemental Educational Opportunity Grant (b) Federal Work Study Program (c) Federal Perkins Loan Program (d) Federal Pell Grant Program (e) Federal Direct Student Loans, ALN (a) 84.007 (b) 84.033 (c) 84.038 (d) 84.063 (e) 84.268 - Year Ended May 31, 2022 Condition: We tested 40 credit balances and one credit balance was not paid in a timely manner. Corrective Action Plan: The College identified that the student?s refund was not processed timely due to a coding error in the student?s record in our software. This error then prevented the student from being included on the weekly refund report. The College has created and implemented a weekly reporting process to identify these coding errors. When a student is identified as not being coded, a Student Financial Services Counselor adds the code to the student?s record within the College?s software. This process is performed weekly prior to processing the weekly student and parent refunds. Responsible Person for Corrective Action Plan: Student Financial Services Counselors, Laura Doss, Lisa Sabolo and Victoria Menge Implementation Date for Corrective Action Plan: December 2021
View Audit 16907
Finding 12436 (2022-001)
Significant Deficiency 2022
Central West Virginia Regional Airport Authority
WV
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
Finding 2022-001: Internal Controls Over Allowability During the fiscal year ended June 30, 2021, the Authority began converting to a new payroll software, UKG, and hired a new human resources specialist after noting the previously implemented payroll software, Criterion, was unable adequately calc...
Finding 2022-001: Internal Controls Over Allowability During the fiscal year ended June 30, 2021, the Authority began converting to a new payroll software, UKG, and hired a new human resources specialist after noting the previously implemented payroll software, Criterion, was unable adequately calculate the Authority ' s complex payroll. The new payroll software did not go live until September 2021 and the paper timesheet in question was utilized during the transition period while converting to the new software. The Authority believes proper controls concerning payroll have been in place since going live with UKG. The Human Resources Specialist and Accounting Manager review each payroll to ensure the payroll is being calculated correctly and proper timesheet approvals have taken place. In addition, the Chief Financial Officer and Accounting Manager will conduct or assign an employee to conduct period internal audits to ensure payroll records are accurate and complete. Responsible Parties: Human Resources Specialist: Communicates with managers to confirm review of timesheets. Accounting Manager: Review payroll and conduct internal audits.
View Audit 16861
Finding 12434 (2022-002)
Significant Deficiency 2022
Central West Virginia Regional Airport Authority
WV
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
Finding 2022-002: Internal Controls Over Reporting In FY2020, the Authority established a documented review process for reporting. The process is being updated to ensure there are documented reviews of all report submissions related to federal grant awards. All annual, quarter, or other progress re...
Finding 2022-002: Internal Controls Over Reporting In FY2020, the Authority established a documented review process for reporting. The process is being updated to ensure there are documented reviews of all report submissions related to federal grant awards. All annual, quarter, or other progress reports required by the granting agency will have a documented review before being submitted whether prepared by an outside consultant or an employee of the Authority. Responsible Parties: Accounting Manager: Prepares report/reviews report prepared by consultant and makes corrections as requested. Chief Financial Officer: Reviews report as many times as needed.
View Audit 16861
Finding 12425 (2022-003)
Significant Deficiency 2022
Town of Taylortown
NC
Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Finding 2022-003 Name of Contact Person: Rita Maness, Town Clerk Corrective Action: Management will assess short lived asset needs and establish a short lived asset reserve fund. Anticipated Completion Date: Management will implement the above procedures immediately.
Finding 2022-003 Name of Contact Person: Rita Maness, Town Clerk Corrective Action: Management will assess short lived asset needs and establish a short lived asset reserve fund. Anticipated Completion Date: Management will implement the above procedures immediately.
View Audit 16821
First Housing Corporation D/b/a Cathedral Manor
CT
HUD Housing Programs Reporting Internal Control / Segregation of Duties
Finding 2022-002 - Major Federal Award Programs Audit a. Comments on the Finding and Recommendation We concur with the auditors finding as follows: During the years ended July 31, 2019, 2020, 2021 and 2022, management did not repay the loan advanced from the reserve for replacements upon receipt of ...
Finding 2022-002 - Major Federal Award Programs Audit a. Comments on the Finding and Recommendation We concur with the auditors finding as follows: During the years ended July 31, 2019, 2020, 2021 and 2022, management did not repay the loan advanced from the reserve for replacements upon receipt of the Section 8 subsidy that was outstanding at July 31, 2018. The loan in the amount of $19,337 is deemed to be an unauthorized distribution. The amount due to the reserve for replacement has not been deposited as of the date of this report. The Residual receipt account will be funded when funds are available.
View Audit 16810
Finding 12384 (2022-001)
Significant Deficiency 2022
Dominican University of California
CA
Student Financial Aid Allowable Costs / Cost Principles Cash Management
3/30/2023 Grant Thornton 10 Almaden Blvd., Suite 800 San Jose, CA 95113 RE: Management?s Corrective Action Plan in Response to Fiscal Year 2022 Item 2022-001 ? Significant Deficiency ? Reporting: Special Reporting 1. Contact person: Syble Allen, Controller 2. Plan of action: The Controller, D...
3/30/2023 Grant Thornton 10 Almaden Blvd., Suite 800 San Jose, CA 95113 RE: Management?s Corrective Action Plan in Response to Fiscal Year 2022 Item 2022-001 ? Significant Deficiency ? Reporting: Special Reporting 1. Contact person: Syble Allen, Controller 2. Plan of action: The Controller, Director of Institutional Research and Student Accounts Director will all be given copies of the prepared FISAP for review and comment at least 3 days prior to FISAP submission each October 1. 3. Anticipated completion date: This new process will be implemented April 1, 2023.
View Audit 16199
Finding 12377 (2022-001)
Material Weakness 2022
City of Corpus Christi, Texas
TX
Questioned Costs Allowable Costs / Cost Principles Eligibility
The City of Corpus Christi?s Responsible Official(s) will work with HUD to determine the nature of demolition costs and ensure all demolition costs are being appropriately expended under the grant agreement and ensure costs reported through the Consolidated Annual Performance Evaluation Report have ...
The City of Corpus Christi?s Responsible Official(s) will work with HUD to determine the nature of demolition costs and ensure all demolition costs are being appropriately expended under the grant agreement and ensure costs reported through the Consolidated Annual Performance Evaluation Report have the correct IDIS numbers. Person Responsible: Leticia Kanmore, Grant Monitoring Manager, Neighborhood Services Anticipated Completion Date: May 31, 2023
View Audit 16768 Questioned Costs: $1
Finding 12366 (2022-003)
Material Weakness 2022
Bjc Healthcare
MO
Reporting Matching / Level of Effort / Earmarking
Finding 2022-003 ? L. Reporting Identification of the federal program: Federal Program: COVID-19 Disaster Grants ? Public Assistance (Presidentially Declared Disasters) (Assistance Listing No. 97.036) Federal Agency: U.S. Department of Homeland Security, Federal Emergency Management Agency (FEMA) Pa...
Finding 2022-003 ? L. Reporting Identification of the federal program: Federal Program: COVID-19 Disaster Grants ? Public Assistance (Presidentially Declared Disasters) (Assistance Listing No. 97.036) Federal Agency: U.S. Department of Homeland Security, Federal Emergency Management Agency (FEMA) Pass-Through Entities: Missouri State Emergency Management Agency and Illinois Emergency Management Agency BJC HealthCare Location: Various Pass-Through Award Numbers: PA-07-MO-4490-PW-00281(0) PA-07-MO-4490-PW-00492(664) PA-07-MO-4490-PW-00508(688) PA-05-IL-4489-PW-00787(0), PA-05-IL-4489-PW-00787(1) PA-05-IL-4489-PW-00788(0), PA-05-IL-4489-PW-00788(1) PA-05-IL-4489-PW-00789(0), PA-05-IL-4489-PW-00789(1) PA-05-IL-4489-PW-01324(1704) PA-05-IL-4489-PW-01329(1701) PA-05-IL-4489-PW-01330(1702) Pass-Through Award Periods: 08/01/2020?09/30/2021 01/01/2020?05/11/2023 01/21/2020?03/31/2021 07/01/2020?12/31/2021 07/01/2020?12/31/2021 07/01/2020?12/31/2021 01/01/2020?05/11/2023 01/01/2020?05/11/2023 01/01/2020?05/11/2023 Views of responsible officials and planned corrective actions: BJC HealthCare agrees with the findings as reported. BJC HealthCare is committed complying with program requirements and meeting program objectives as defined in Section 200.303(a) of the Uniform Guidance, regarding auditee internal controls. To facilitate these requirements, BJC HealthCare will implement controls and documentation over the timely review and approval of quarterly progress reports submitted to FEMA Responsible Parties: Lori Schreiner, Vice-President, Finance, BJC HealthCare Mark Melliere, Director, System Finance, BJC HealthCare Completion Date: 4th Quarter 2023
View Audit 16759
Finding 12362 (2022-002)
Material Weakness 2022
Bjc Healthcare
MO
Matching / Level of Effort / Earmarking Student Financial Aid
Finding 2022-002 ? Information Technology General Controls Identification of the federal program: Federal Program: Student Financial Assistance Cluster: Federal Pell Grant Program (Assistance Listing No. 84.063) and Federal Direct Student Loans (Assistance Listing No. 84.268) Federal Agency: United ...
Finding 2022-002 ? Information Technology General Controls Identification of the federal program: Federal Program: Student Financial Assistance Cluster: Federal Pell Grant Program (Assistance Listing No. 84.063) and Federal Direct Student Loans (Assistance Listing No. 84.268) Federal Agency: United States Department of Education BJC HealthCare Location: Goldfarb School of Nursing Award Periods: January 1, 2022 through June 30, 2022 (included in award year July 1, 2021 through June 30, 2022), and July 1, 2022 through December 31, 2022 (included in award year July 1, 2022 through June 30, 2023) Views of responsible officials and planned corrective actions: BJC HealthCare agrees with the findings as reported. GSON is committed complying with program requirements and meeting program objectives as defined in Section 200.303(a) of the Uniform Guidance, regarding auditee internal controls. To facilitate these requirements, GSON formalized a policy and procedure document regarding access controls to support effective information technology general controls (ITGCs) for the Banner application. A formal user access review will be completed semi-annually and results of the review, including actions taken, will be formally documented. Responsible Parties: David Solovitz, Interim Director Information Technology, Goldfarb School of Nursing Completion Date: The corrective action plan was implemented in Q3 2023.
View Audit 16759
Finding 12361 (2022-001)
Significant Deficiency 2022
Bjc Healthcare
MO
Student Financial Aid Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles
Finding 2022-001 ? N4. Enrollment Reporting Identification of the federal program: Federal Program: Student Financial Assistance Cluster: Federal Pell Grant Program (Assistance Listing No. 84.063) and Federal Direct Student Loans (Assistance Listing No. 84.268) Federal Agency: United States Departme...
Finding 2022-001 ? N4. Enrollment Reporting Identification of the federal program: Federal Program: Student Financial Assistance Cluster: Federal Pell Grant Program (Assistance Listing No. 84.063) and Federal Direct Student Loans (Assistance Listing No. 84.268) Federal Agency: United States Department of Education BJC HealthCare Location: Goldfarb School of Nursing Award Periods: January 1, 2022 through June 30, 2022 (included in award year July 1, 2021 through June 30, 2022) and July 1, 2022 through December 31, 2022 (included in award year July 1, 2022 through June 30, 2023) Views of responsible officials and planned corrective actions: BJC HealthCare agrees with the findings as reported. The Goldfarb School of Nursing is at Barnes-Jewish College (GSON) is committed to ensuring that student enrollment changes are reported accurately and timely to the National Student Loan Data Systems (NSLDS) in accordance with federal regulations. Procedures and processes have been implemented (to date) to address and correct GSON enrollment reporting compliance. To facilitate the completeness of the enrollment reporting process, the following steps will be incorporated into the GSON?s procedures: ? A second-tier review of student enrollment status reports (SFRNSLC), as prepared by the GSON Registration Technical Specialist, will continue to be completed by the GSON Registrar before submission of data to the National Student Clearinghouse (NSC). The GSON Registrar will randomly select a sample of students to compare enrollment report data to the student information system (Banner) and document their findings. This control was implemented in October 2022. Responsible Parties: Kristina Rieger, Registrar, Goldfarb School of Nursing at Barnes-Jewish College Edward Gricius, Associate Dean, Student Experience & Development, Goldfarb School of Nursing at Barnes-Jewish College Completion Date: The corrective action plan was implemented in October 2022.
View Audit 16759
Finding 12359 (2022-001)
Material Weakness 2022
The Chaldean Community Foundation and Subsidiary
MI
Subrecipient Monitoring Material Weakness Reporting § 200.303 § 200.512
View of Responsible Officials and Corrective Action Plan ? Due to the short timeframe of the grant period, some narrative and financial reports were submitted late. Management has now acted and will prioritize reporting and making sure all reports are submitted on time.
View of Responsible Officials and Corrective Action Plan ? Due to the short timeframe of the grant period, some narrative and financial reports were submitted late. Management has now acted and will prioritize reporting and making sure all reports are submitted on time.
View Audit 16751
Finding 12307 (2022-002)
Significant Deficiency 2022
Upper Palmetto Ymca, Inc.
SC
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Finding 2022-002 ? Form RD-442-2 Quarterly Reporting Requirement ? Management agrees with the findings outlined in the Schedule of Findings and Questioned Costs for the Year Ended December 31, 2022 ? With the exception of the following elements: Schedule 1 page 1 Column 2 Names, Addresses, and Te...
Finding 2022-002 ? Form RD-442-2 Quarterly Reporting Requirement ? Management agrees with the findings outlined in the Schedule of Findings and Questioned Costs for the Year Ended December 31, 2022 ? With the exception of the following elements: Schedule 1 page 1 Column 2 Names, Addresses, and Terms of Office for the Board Chair and Board of Directors (4th Qtr only) All other elements were included in the Q1 2023 reporting file to the USDA ? Other corrections will be made within 30 days of the audit report and will be included in the next required USDA reporting file.
View Audit 16675
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