Corrective Action Plans

Finding 30397 (2022-016)

Significant Deficiency 2022

ND

Questioned Costs Eligibility Matching / Level of Effort / Earmarking

Finding: 2022-016 Department of Human Services Response/Corrective Action Plan: The Department agrees with the recommendation. The Department receives a monthly report of all payments made during the heating season. The report contains the case number, read/delivery date, and service code, al...

Finding: 2022-016 Department of Human Services Response/Corrective Action Plan: The Department agrees with the recommendation. The Department receives a monthly report of all payments made during the heating season. The report contains the case number, read/delivery date, and service code, allowing staff to identify potential duplicate payments. Staff will research potential duplicates, maintain a log and notes on each situation and any necessary follow-up with Human Service Zone eligibility workers. The Department does allow a child to be in two separate cases at the same time due to joint custody arrangements. A SPACES system enhancement will be implemented in December 2022, providing a warning edit when adding an individual that is known in another LIHEAP case. The edit serves as a notification to eligibility workers to verify that joint custody is appropriate in the case and to alert them to instances of a duplicate child when they may not have been aware. Contact Person: Rachel Iverson Schafer Director of Program Administration Anticipated Completion Date: Effective January 18, 2023, the system will give a warning if a client is active in another case. This will give the worker an opportunity to research and use policy to determine which case(s) the client should be in.

View Audit 36677 Questioned Costs: $1

Finding 30396 (2022-015)

Significant Deficiency 2022

State of North Dakota

ND

Questioned Costs Eligibility Matching / Level of Effort / Earmarking

Finding: 2022-015 Department of Human Services Response/Corrective Action Plan: The Department agrees with the recommendation. The Department will ensure eligibility workers are properly trained to determine and verify eligibility for households that are NOT vulnerable as they are receiving re...

Finding: 2022-015 Department of Human Services Response/Corrective Action Plan: The Department agrees with the recommendation. The Department will ensure eligibility workers are properly trained to determine and verify eligibility for households that are NOT vulnerable as they are receiving rent-free housing that includes the cost of fuel (for heating). Contact Person: Rachel Iverson Schafer Director of Program Administration Anticipated Completion Date: Update policy for FY2024 heating season and include in the FY2024 training. Updated policy by October 1, 2023. Training to be completed by October 29, 2023.

View Audit 36677 Questioned Costs: $1

Finding 30393 (2022-021)

Significant Deficiency 2022

State of North Dakota

ND

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.344

Finding: 2022-021 Department of Human Services Response/Corrective Action Plan: The Department of Health and Human Services agrees with the recommendation. The Department will run reports from AWARE quarterly to identify any payments made from the system that were charged to the incorrect perio...

Finding: 2022-021 Department of Human Services Response/Corrective Action Plan: The Department of Health and Human Services agrees with the recommendation. The Department will run reports from AWARE quarterly to identify any payments made from the system that were charged to the incorrect period of performance. Contact Person: April Haring, Program Accountant for Vocational Rehabilitation Anticipated Completion Date: The Department began running the report in December 2022.

View Audit 36677 Questioned Costs: $1

Finding 30392 (2022-035)

Significant Deficiency 2022

State of North Dakota

ND

Reporting Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Finding: 2022-035 OMB agrees with this finding. The expenditures referenced in this audit finding were incurred by agencies prior to the period in which the federal funds were included in the quarterly expenditure reports for the State and Local Fiscal Recovery Fund. Because OMB is responsible for t...

Finding: 2022-035 OMB agrees with this finding. The expenditures referenced in this audit finding were incurred by agencies prior to the period in which the federal funds were included in the quarterly expenditure reports for the State and Local Fiscal Recovery Fund. Because OMB is responsible for the state reporting under this program, it is necessary to maintain some level of control over these funds. Consequently, OMB manages the funds centrally and developed a process to reimburse agencies for their eligible expenditures once expenditures were incurred and agencies requested reimbursement. As a result, reimbursement from the state?s allocation of SLFRF moneys always occurs after the agency expenditure. Funds are included in the federal report for the period in which reimbursement from the SLFRF occurs. In some cases, this results in the agency expenditure occurring in a period prior to the period covered under the quarterly SLFRF report in which the reimbursement is reported. However, until reimbursement occurs, the expenditure is charged to a funding source other than SLFRF. All expenditures reimbursed through SLFRF are included in federal reports for the period in which the reimbursement occurred. The Office of Management and Budget does not feel a corrective action plan is necessary and plans to continue federal reporting based on the timing of reimbursed expenditures for the duration of the SLFRF reporting to ensure all expenditures of SFLRF funding are accurately included in reports covering the period of reimbursement. Contact Person: Joe Goplin, Director of State Financial Services Anticipated Completion Date: Not Applicable.

View Audit 36677

Finding 30391 (2022-018)

Significant Deficiency 2022

State of North Dakota

ND

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

Finding: 2022-018 Department of Human Services Response/Corrective Action Plan: The Department of Human Services agrees with the recommendation. The Department will ensure rent changes are accurately reflected in Service Now and therefore the monthly amount is calculated accurately. If a paymen...

Finding: 2022-018 Department of Human Services Response/Corrective Action Plan: The Department of Human Services agrees with the recommendation. The Department will ensure rent changes are accurately reflected in Service Now and therefore the monthly amount is calculated accurately. If a payment is issued in excess of what the household is eligible to receive, it is standard practice for DHS to request refunds or apply payments to future months of the renter?s direct rental obligation or direct utility assistance (as per the state?s program/policy manual). Contact Person: Nikki Aden, Director Housing Stability Anticipated Completion Date: Complete.

View Audit 36677 Questioned Costs: $1

Finding 30364 (2022-025)

Significant Deficiency 2022

State of North Dakota

ND

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

Finding: 2022-025 Department of Public Instruction Response/Corrective Action Plan: The Department of Public Instruction agrees with this finding. The Department of Public Instruction is reviewing and rewriting ESSER I Equitable Services internal procedures to ensure that the records are retai...

Finding: 2022-025 Department of Public Instruction Response/Corrective Action Plan: The Department of Public Instruction agrees with this finding. The Department of Public Instruction is reviewing and rewriting ESSER I Equitable Services internal procedures to ensure that the records are retained in digital format. Contact Person Ann Ellefson, Academic Support Director Anticipated Completion Date This process will be completed by March 31, 2023.

View Audit 36677

Finding 30356 (2022-002)

None 2022

City of Cheboygan

MI

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

Finding: 2022-002 ? Immaterial noncompliance ? Written policies required by the Uniform Grant Guidance Auditor Description of Condition and Effect: Although the City has processes in place to cover these areas, the City lacks formal written policies covering these areas. As a result of this conditi...

Finding: 2022-002 ? Immaterial noncompliance ? Written policies required by the Uniform Grant Guidance Auditor Description of Condition and Effect: Although the City has processes in place to cover these areas, the City lacks formal written policies covering these areas. As a result of this condition, the City did not fully comply with the Uniform Guidance applicable to the above noted grants. Auditor Recommendation: We recommend that the City ensures these policies are updated to conform with the Uniform Guidance as soon as practical, but no later than the end of fiscal year 2023. Corrective Action: We agree with the finding and will develop and implement written procedures required for federal awards.

View Audit 33097

Finding 30327 (2022-001)

Significant Deficiency 2022

Dana-Farber Cancer Institute, Inc. and Subsidiaries

MA

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

DANA-FARBER CANCER INSTITUTE, INC. AND SUBSIDIARIES Schedule of Findings and Questioned Costs Year ended September 30, 2022 Finding Number: 2022-001 Program Information: Provider Relief Fund Federal Agency: Department of Health and Human Services/National Institutes of Health Program Name: Provider ...

DANA-FARBER CANCER INSTITUTE, INC. AND SUBSIDIARIES Schedule of Findings and Questioned Costs Year ended September 30, 2022 Finding Number: 2022-001 Program Information: Provider Relief Fund Federal Agency: Department of Health and Human Services/National Institutes of Health Program Name: Provider Relief Fund Federal Award Year: October 1, 2021 through September 30, 2022 Federal Award Numbers: See accompanying Schedule of Expenditures of Federal Awards CFDA Numbers: See accompanying Schedule of Expenditures of Federal Awards Compliance requirements: Internal Controls for Provider Relief Fund (PRF) Reporting Criteria or Requirement PRF recipients that received one or more payments exceeding $10,000 in the aggregate during a Payment Received Period are required to report on several required data elements as part of the post-payment reporting process. Reporting must be completed and submitted to HRSA by the reporting dates specified by HRSA. Additionally, Title 45 U.S. Code of Federal Regulations Part 75 (45 CFR 75), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for HHS Awards, section Title 45 U.S. Code of Federal Regulations Part 75 (45 CFR 75), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for HHS Awards, section 03(a) states the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition Found, Including Perspective The dollar amount of expenses reported by management in the HRSA portal Period 2 submission ($5,947,568) was incorrect. Management entered the total dollar amounts of expenses for Periods 1 and 2 rather than just the Period 2 expenses that should have been reported in the Period 2 submission. The condition found results from a misinterpretation of the PRF Reporting Period 2 submission. In completing the PRF Reporting Period 2, the HRSA website automatically populated certain PRF Reporting Period 1 data into the HRSA Reporting Period 2 portal. Management interpreted this to mean that unreimbursed COVID expenses are to be reported on a cumulative basis in the PRF Reporting Period 2 and therefore overstated unreimbursed expenses for Period 1. Institute Response Dana-Farber Cancer Institute concurs with the findings and recommendations associated with the Internal Controls for PRF Reporting and will ensure each of the data elements reported to HRSA are accurate and result in amounts consistent with its underlying records. There was an error in PRF Reporting Period 2 due to a misinterpretation of the instructions, which resulted in the double counting of Period 1 expenses. When it was determined there was an error, Dana-Farber immediately contacted HRSA to request re-opening of the Period 2 report to revise the reported expenses. HRSA did not allow for the re-opening of the reporting period and maintained that the adjustment should be submitted during the Institute?s next reporting period. Corrective Plan: Dana-Farber Cancer Institute will make the adjustment in its next reporting period, Period 5, due by September 2023. The adjustment will net down Period 1 expenses and remedy the double counting issue. As the correct interpretation of the instructions is now known to Dana-Farber, the expenses will be reported to HRSA accurately and consistent with Dana-Farber records moving forward. Contact Person: Valeria Leite Director, Research Finance Dana-Farber Cancer Institute 450 Brookline Avenue Boston, MA 02215 Ph: 617-632-3753 Email: vleite@dfci.harvard.edu Melissa Chammas Senior Director of Financial Operations Dana-Farber Cancer Institute 450 Brookline Avenue, Boston, MA., 02215 Ph: 617-582-8311 Email: Melissa_Chammas@dfci.harvard.edu

View Audit 32970

Finding 30317 (2022-032)

Significant Deficiency 2022

State of North Dakota

ND

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Finding: 2022-032 Department of Public Instruction Response/Corrective Action Plan: The NDDPI Agrees with the recommendation. When calculating 2023-2024 and future allocations, the NDDPI will ensure compliance with ESEA Section 2102(a)(1) and will not include Neglected and Delinquent facilitie...

Finding: 2022-032 Department of Public Instruction Response/Corrective Action Plan: The NDDPI Agrees with the recommendation. When calculating 2023-2024 and future allocations, the NDDPI will ensure compliance with ESEA Section 2102(a)(1) and will not include Neglected and Delinquent facilities in the allocation or equitable share processes. Additionally, the NDDPI will communicate the change in practices to impacted public school districts and Neglected and Delinquent facilities during spring/summer 2023. Contact Person Allocations: Jamie Mertz, Fiscal Management Director Correspondence: Ann Ellefson, Academic Support Director Anticipated Completion Date The process will be complete by July 1, 2023.

View Audit 36677 Questioned Costs: $1

Finding 30315 (2022-030)

Material Weakness 2022

State of North Dakota

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

Corrective Action Plans

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