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Corrective Action Plans

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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
Finding 30017 (2022-002)
Material Weakness 2022
Boone County
IN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303
Finding 2022-002 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: We are working putting Internal Controls in place specific to gran...
Finding 2022-002 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: We are working putting Internal Controls in place specific to grants like the Covid-19 Coronavirus State and Local Fiscal Recovery Funds grant. We will put a checklist together, including review and approval of disbursement by the governing body, that has to be met before the claim or the project can be processed. Anticipated Completion Date: October 1, 2023
View Audit 31370
Finding 29997 (2022-001)
Significant Deficiency 2022
Cornerstone Family Healthcare and Affiliates
NY
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
CORRECTIVE ACTION PLAN September 25, 2023 Health Resources and Services Administration Cornerstone Family Healthcare respectfully submits the following corrective action plan for the year ended December 31, 2022. ____________________________________________________________________________________ C...
CORRECTIVE ACTION PLAN September 25, 2023 Health Resources and Services Administration Cornerstone Family Healthcare respectfully submits the following corrective action plan for the year ended December 31, 2022. ____________________________________________________________________________________ CohnReznick LLP 1301 Avenue of the Americas New York, NY 10019 Audit Period: December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. FINDINGS ? FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Health and Human Services, COVID-19: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (Assistance Listing Number 93.498) Finding 2022-001 ? Reporting SIGNIFICANT DEFICIENCY We recommend that the Organization strengthen their system of internal controls to ensure that all reporting is consistent with requirements and instructions as provided by regulatory agencies. Action Taken Management agrees with the audit finding and will strengthen internal controls and accountability to correct the deficiency. We have corrected this management deficiency. If the Health Resources and Services Administration has questions regarding this plan, please call David Jolly, Chief Executive Officer at 845-220-3165. Sincerely yours, David Jolly, CEO
View Audit 36618
Finding 29955 (2022-001)
Material Weakness 2022
County of Accomack, Virginia
VA
Procurement, Suspension & Debarment Material Weakness Reporting § 200.318 § 200.319 § 200.320 § 200.324 § 200.326
Corrective Action Plan for Finding IC2022-001: Financial Reporting Accomack County understands the repeat finding regarding financial reporting. In our response in FY 21 to this comment we stated ?through the addition of one FTE in the FY 23 year, staff training in particular content areas such as ...
Corrective Action Plan for Finding IC2022-001: Financial Reporting Accomack County understands the repeat finding regarding financial reporting. In our response in FY 21 to this comment we stated ?through the addition of one FTE in the FY 23 year, staff training in particular content areas such as financial reporting, pensions and OPEB reporting, and some realignment of duties with existing staff, we are able to continue internally prepared financial reports through the year and the Annual Comprehensive Financial Report (ACFR) properly and timely?. As an update, we have not been able to make a hire at this time, and have chosen to reformat the position to non-entry level and re-advertise in the spring of 2023. While an additional resource will be helpful, existing staff understanding of timing, and year- end financial reporting will continue to be both ongoing, and a priority. Accomack County Finance continues to consider financial reporting, including the year-end annual financial report a core competency and are open to suggestions in processes or protocols that will advance our capacity and capability in this area from Brown Edwards. As part of this response, County finance recognizes we are responsible for timely and accurate reporting which includes Accomack County Public Schools (ACPS) financial information and all other component units in the ACFR. As we are currently staffed, we do not have capacity for review of ACPS financial work through the year and have previously relied on their finance department. Unfortunately, that has caused delays, findings and revisions to financial exhibits several times at year end for corrections noted by the auditors. The County will explore options for reducing the aforementioned problems and thereby improving this issue as relates the ACPS financial information. Lastly, a component of the delay in FY 22 was the Landfill Closure/Post-closure liability in conjunction with Department of Environmental Quality. We have begun a specific time-line in coordination with the Deputy Director for Public Works, who has responsibility over the landfill and south transfer station so that finance has complete and approved cost information (through the DEQ process) prior to year-end each year, or just after year-end (timely). Responsible Official: Michael T. Mason, CPA, County Administrator mmason@co.accomack.va.us (757-787-5716); estimated completion date of not later than July1, 2023 for the new hire. Corrective Action Plan for Finding FA-2022-001: Procurement Accomack County Public Schools concurs with the need to maintain its Procurement Policy in concurrence with 2 CFR Part 200. The schools will review and update procurement policies to be in compliance. Responsible Official: Chris Holland, Accomack County Public Schools Superintendent, chris.holland@accomack.k12.va.us, (757)787-5759; Estimated completion date is not later than the May, 2023 School Board meeting.
View Audit 31776
Scott Mitchell Annex, Inc. 053-Ee-163
NC
HUD Housing Programs Reporting Matching / Level of Effort / Earmarking
SCOTT MITCHELL ANNEX, INC. Norlina, North Carolina CORRECTIVE ACTION PLAN March 14, 2023 U.S. Department of Housing and Urban Development Five Points Plaza Building 40 Marietta Street Atlanta, Georgia 30303 Scott Mitchell Annex, Inc. respe...
SCOTT MITCHELL ANNEX, INC. Norlina, North Carolina CORRECTIVE ACTION PLAN March 14, 2023 U.S. Department of Housing and Urban Development Five Points Plaza Building 40 Marietta Street Atlanta, Georgia 30303 Scott Mitchell Annex, Inc. respectfully submits the following Corrective Action Plan for the year ended December 31, 2022. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Greensboro, North Carolina 27410 The finding from the December 31, 2022 Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS - Federal Award Program Audit Finding 2022-001 - U.S. Department of Housing and Urban Development, Supportive Housing for the Elderly (Section 202), Assistance Listing #14.157 Recommendation: We recommend management submit the annual financial report, certified by a Certified Public Accountant, each year going forward within 90 days following the fiscal year end. Management's Response: We agree with Finding 2022-001 and the recommendation described in the accompanying schedule of findings and questioned costs. On May 2, 2022, management received authorization from HUD to take a temporary loan from the replacement reserve to pay the prior years' audit expenses owed. Management will provide additional oversight to ensure the annual financial reports are submitted each fiscal year going forward within required due dates. If HUD has questions regarding this action plan, please call Michael Jameyson at (704)771-1696. Sincerely yours, Michael Jameyson, President Multifamily Select, Inc. Managing Agent
View Audit 30448
Finding 29953 (2022-003)
Significant Deficiency 2022
Philander Smith College
AR
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Finding 2022-003 ? Federal Direct Student Loan ? Federal Student Financial Aid Cluster, CFDA# 84.268 Philander Smith College concurs with this finding, and the following action has been taken. The College has created an official reconciliation form as attestation of a complete reconciliation betwee...
Finding 2022-003 ? Federal Direct Student Loan ? Federal Student Financial Aid Cluster, CFDA# 84.268 Philander Smith College concurs with this finding, and the following action has been taken. The College has created an official reconciliation form as attestation of a complete reconciliation between the Business Office and the Financial Aid Office. Completing the document will be coordinated by the Senior Accountant, who will work with the Director of Financial aid or their designee. The form will be due in the Controller's office by the end of the current month for the previous month's transactions to verify timely completion and sign-off. Contact Person: LaTonya Hayes, Interim Vice President for Fiscal Affairs Telephone: (501) 370-5341 E-mail: lhayes@philander.edu Contact Person: Kevin Barnes, Financial Aid Director Telephone: (501) 370-5349 E-mail: kbarnes@philander.edu
View Audit 30447
Finding 29951 (2022-002)
Significant Deficiency 2022
Philander Smith College
AR
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
Finding 2022-002 ? Federal Pell Grant, Federal Direct Student Loans ? Federal Student Financial Aid Cluster, CFDA# 84.063, 84.268 The Fiscal Affairs Office is working with the Office of the Registrar and the College?s third-party technology managed services provider, Ellucian, to review the setup s...
Finding 2022-002 ? Federal Pell Grant, Federal Direct Student Loans ? Federal Student Financial Aid Cluster, CFDA# 84.063, 84.268 The Fiscal Affairs Office is working with the Office of the Registrar and the College?s third-party technology managed services provider, Ellucian, to review the setup surrounding the student enrollment reporting process. The Office of the Registrar, in concert with Ellucian, will also conduct IT trial testing and training to determine the technical issues surrounding this audit finding. This will enhance the necessary support for the Office of the Registrar on this matter. Contact Person: LaTonya Hayes, Interim Vice President for Fiscal Affairs Telephone: (501) 370-5341 E-mail: lhayes@philander.edu Contact Person: Bertha Owens, Registrar Telephone: (501) 370-5215 E-mail: bowens@philander.edu Contact Person: Nicholas Tea, CIO Telephone: (501)975-8501 E-mail: ntea@philander.edu
View Audit 30447
Finding 29926 (2022-005)
Material Weakness 2022
Saint Paul Public Schools
MN
Matching / Level of Effort / Earmarking
Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster Assistance Listing Number: 84.027 and 84.173 Federal Award Identification Number and Year: H027A220087, 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Numbers: H027A210087, H027X210...
Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster Assistance Listing Number: 84.027 and 84.173 Federal Award Identification Number and Year: H027A220087, 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Numbers: H027A210087, H027X210087, H173A210086, H173X210086 Award Period: July 1, 2021 ? September 30, 2022 Type of Finding: Material Weakness in Internal Control Over Compliance and Material Noncompliance (Modified Opinion) Criteria or Specific Requirement: A District cannot use more than 15% of the amount of federal IDEA, Part B funds it receives for any fiscal year, in combination with other funds, to develop and implement, early intervening services for children in kindergarten through grade 12 who have not been identified under IDEA but need additional academic and behavioral support to succeed in the general education environment. Condition: During our testing of the District?s level of effort, it was noted that the District used more than 15% of its IDEA, Part B funds for the year on Coordinated Early Intervening Services (CEIS). Context: Total CEIS expenditures of the District totaled 17.34%, or $237,154.73 more than the maximum 15%. Questioned Costs: ALN 84.027 - $237,154.73. Cause: The District had not implemented a control to monitor this and keep them from overspending in this area in the past. Effect: The District was not in compliance with the Special Education Cluster earmarking compliance requirement. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District reviews its procedures and controls over calculating and monitoring its CEIS expenditures throughout the year to ensure that amounts are sufficiently budgeted for and planned to meet the earmarking requirement. Views of Responsible Officials: There is no disagreement with the audit finding.
View Audit 31034
Finding 29801 (2022-001)
Material Weakness 2022
Yeshiva Yesoda Hatorah Vetz Chaim and Affiliates
NY
Cash Management Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.305
Planned Corrective Action 1. Mr. Samuel Fischer has implemented a system to minimize the time elapsing between the transfer of funds from ED?s G5 grants system and disbursement by the organization for both institutional aid and student financial aid purposes. 2. Mr. Fischer has designated Mr. Getzel...
Planned Corrective Action 1. Mr. Samuel Fischer has implemented a system to minimize the time elapsing between the transfer of funds from ED?s G5 grants system and disbursement by the organization for both institutional aid and student financial aid purposes. 2. Mr. Fischer has designated Mr. Getzel Falkowitz to monitor the system and to review the terms, conditions, and requirements governing any future grants to ensure the system?s compatibility.
View Audit 25151
Finding 29707 (2022-002)
Significant Deficiency 2022
Ascension Health Alliance D/b/a Ascension
MO
Reporting Matching / Level of Effort / Earmarking
Information of the federal program: Federal Grantor: United States Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.498, COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Ascension Ministry Market: V...
Information of the federal program: Federal Grantor: United States Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.498, COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Ascension Ministry Market: Various Tax Identification Numbers: Various Payment Received Period: 07/01/2020?12/31/2020 (Period 2) and 01/01/2021?06/30/2021 (Period 3) Deadline to Use Funds: June 30, 2022 Views of responsible officials: Ascension completed a review on September 30, 2022 of the NPSR adjustments file to the detailed lost revenue calculation file and saved a final copy of the NPSR adjustments file to prevent further revisions. Ascension had significant excess unused loss revenues to cover the impact of the NPSR adjustment errors identified and is still able to support funding received. Ascension updated the loss revenue calculation file to reflect the corrected NPSR adjustments that will be used for future PRF Reporting. Ascension will input the corrected loss revenue calculations for all unsupported adjustments in Report Period 4 due March 31, 2023. Responsible Official: Stacy Schroeder, AVP Controller, Initiatives and Business Integration Anticipated completion date: September 30, 2022 and March 31, 2023
View Audit 25088
Finding 29706 (2022-001)
Material Weakness 2022
Ascension Health Alliance D/b/a Ascension
MO
Questioned Costs Matching / Level of Effort / Earmarking Cash Management
Information of the federal program: Federal Grantor: United States Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.461, COVID-19 HRSA COVID-19 Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance F...
Information of the federal program: Federal Grantor: United States Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.461, COVID-19 HRSA COVID-19 Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance Fund (Uninsured Program) Ascension Ministry Market: Various Pass-Through Award Numbers: Various Pass-Through Award Period of Performance: 07/01/2021?06/30/2022 Views of responsible officials: The Uninsured Program administered by HHS stopped accepting claims due to lack of funding. All claims for testing or treatment had a deadline of March 22, 2022; thus, no further action plan is needed. Any patient accounts billed in error have been refunded to HRSA. Responsible Official: Andrew Gwin, Senior Director, Regional Lead, Revenue Cycle Anticipated completion date: N/A
View Audit 25088 Questioned Costs: $1
Finding 29650 (2022-005)
Material Weakness 2022
Ascension Health Alliance D/b/a Ascension
MO
Allowable Costs / Cost Principles Cash Management Period of Performance
Information of the federal program: Federal Grantor: United States Department of the Treasury Assistance Listing No.: 21.027, COVID-19 Coronavirus State and Local Fiscal Recovery Funds Pass-Through Grantor: State of Tennessee Department of Health Ascension Ministry Market: Tennessee Pass-Through Awa...
Information of the federal program: Federal Grantor: United States Department of the Treasury Assistance Listing No.: 21.027, COVID-19 Coronavirus State and Local Fiscal Recovery Funds Pass-Through Grantor: State of Tennessee Department of Health Ascension Ministry Market: Tennessee Pass-Through Award Number: 34352-93122, 34352-90022, 34352-69822 Pass-Through Award Period: 07/06/2021?Ongoing Pass-Through Grantor: Michigan Health & Hospital Association Ascension Ministry Market: Michigan Pass-Through Award Number: Not applicable Pass-Through Award Period: 12/01/2021?09/30/2023 Pass-Through Grantor: Kansas Department of Health & Environment Ascension Ministry Market: Kansas Pass-Through Award Number: Not applicable Pass-Through Award Period: 09/01/2021?02/28/2022 Views of responsible officials: Ascension will reinforce internal controls over review and approval of time cards and retention of documentation evidencing the approval of expenses. The use of the average labor contract rate was a conservative approach as Ascension?s actual average labor rate was higher than the average $150 per hour expensed to the grant. Ascension will reevaluate the methodology and appropriateness of use of an average contractor labor rate for contract labor reimbursement. Responsible Official: Jennifer Huettl, Accounting Manager, Grants & Research Finance Anticipated completion date: June 30, 2023
View Audit 25088
Finding 29649 (2022-004)
Significant Deficiency 2022
Ascension Health Alliance D/b/a Ascension
MO
Reporting Internal Control / Segregation of Duties Subrecipient Monitoring
Information of the federal program: Federal Grantor: United States Department of the Treasury Assistance Listing No.: 21.027, COVID-19 Coronavirus State and Local Fiscal Recovery Funds Pass-Through Grantor: State of Tennessee Department of Health Ascension Ministry Market: Tennessee Pass-Through Awa...
Information of the federal program: Federal Grantor: United States Department of the Treasury Assistance Listing No.: 21.027, COVID-19 Coronavirus State and Local Fiscal Recovery Funds Pass-Through Grantor: State of Tennessee Department of Health Ascension Ministry Market: Tennessee Pass-Through Award Number: 34352-93122, 34352-90022, 34352-69822 Pass-Through Award Period: 07/06/2021?Ongoing Pass-Through Grantor: Michigan Health & Hospital Association Ascension Ministry Market: Michigan Pass-Through Award Number: Not applicable Pass-Through Award Period: 12/01/2021?09/30/2023 Pass-Through Grantor: Kansas Department of Health & Environment Ascension Ministry Market: Kansas Pass-Through Award Number: Not applicable Pass-Through Award Period: 09/01/2021?02/28/2022 Views of responsible officials: As of February 1, 2023, Ascension has implemented a team calendar that tracks due dates of all reports required to be submitted under federal programs. This calendar is accessible to all team members, including management, for oversight and accountability. Responsible Official: Jennifer Huettl, Accounting Manager, Grants & Research Finance Anticipated completion date: Completed February 1, 2023
View Audit 25088
Montgomery County Va
VA
Eligibility Internal Control / Segregation of Duties HUD Housing Programs
CORRECTIVE ACTION PLAN March 29, 2023 Montgomery County, VA respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 3906 Electric Road Roanoke, VA 24018 Audit period: Jun...
CORRECTIVE ACTION PLAN March 29, 2023 Montgomery County, VA respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 3906 Electric Road Roanoke, VA 24018 Audit period: June 30, 2022 The findings from the June 30, 2022 Schedule of Findings and Questioned Costs (the ?Schedule?) are discussed below. The findings are numbered consistently with the number assigned in the Schedule. FINDINGS ? FINANCIAL STATEMENT AUDIT 2022-001: Segregation of Duties (Material Weakness) Condition: A proper segregation of duties has not been established in functions related to payroll, accounts payable, accounts receivable, cash disbursements, and financial reporting. Criteria: A fundamental concept of internal controls is the separation of duties. No one employee should have access to both physical assets and the related accounting records, or to all phases of a transaction. Cause: The size of the County?s account staff and cost/benefit to minimize conflicting duties prohibits complete adherence to segregation of duties. Effect: A lack of segregation of duties exposes the County and School Board to a heightened risk of misappropriation. Recommendation: Steps should be taken to eliminate performance of conflicting duties, where possible, or to implement effective compensating controls. Corrective Action: The County and School Board have taken all steps deemed practical and cost beneficial to minimize conflicting duties. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAM AUDIT 2022-002: SNAP Cluster ? State Administrative Matching Grants for the Supplemental Nutrition Assistant Program ? ALN #10.561, Eligibility Compliance Requirement impacted ? Eligibility Condition: Social Services did not verify the social security number for a household member in one out of twenty five applications selected for testing which were used to determine eligibility and benefit levels. Criteria: Under the requirements in the Uniform Guidance, social security numbers for all household members are required to be verified when applying for SNAP benefits. Cause: Social Services typically verifies all social security numbers for all household members included in the application for benefits, however, one household member was overlooked during the verification process. Effect: The lack of proper social security number verification could result in improper use of on an ineligible individual. Questioned Costs: None Perspective Information: One individual was not verified on one application out of twenty-five household applications selected. Repeat Finding: No Recommendation: Management should implement a procedure to ensure that social security numbers for all household members are properly verified. Corrective Action: Social Services will put into place a procedure to ensure that all social security numbers are verified during the eligibility determination process. If the Federal Audit Clearinghouse has questions regarding this plan, please call Lisa Rayne, Finance Director at (540) 382-6960 for finding 2022-001 and Kelly Edmonson, Social Services Director at (540) 382-6990 for finding 2022-002. Sincerely yours, Lisa Rayne Finance Director Kelly Edmonson Social Services Director
View Audit 30614
Finding 29595 (2022-002)
Material Weakness 2022
City of Senoia, Ga
GA
Cash Management Matching / Level of Effort / Earmarking
FINDING: ERRORS IN LOAN REIMBURSEMENT REQUESTS The City's engineering firm made several errors on reimbursement requests on behalf of the City to the Georgia Environmental Protection Agency. The enors were due to eligible costs being requested on one project financed by GEF A when in fact it was for...
FINDING: ERRORS IN LOAN REIMBURSEMENT REQUESTS The City's engineering firm made several errors on reimbursement requests on behalf of the City to the Georgia Environmental Protection Agency. The enors were due to eligible costs being requested on one project financed by GEF A when in fact it was for another project also being financed by GEFA for the City. All of these errors were conected prior to year end either by GEF A during their review of the reimbursement request or by the City on subsequent reimbursement requests. CORRECTIVE ACTION PLAN: Management agrees with the finding. Management will ensure that employees responsible for reviewing and approving loan reimbursement requests are properly trained on eligible costs under each loan project. Management did take swift action in co11'ecting the mistakes that were made. The City Manager will be responsible for monitoring this situation and for the training of the appropriate City personnel.
View Audit 25204
Washington Adventist University
MD
Student Financial Aid Matching / Level of Effort / Earmarking Special Tests & Provisions
The Institution?s inability to send exit counseling notifications to the 2 students in the sample list had to do with the ransomware attacks to our information systems on 10/2/2021. Our information system was shut down during the cyber incident resulting in limited access to student data. WAU acknow...
The Institution?s inability to send exit counseling notifications to the 2 students in the sample list had to do with the ransomware attacks to our information systems on 10/2/2021. Our information system was shut down during the cyber incident resulting in limited access to student data. WAU acknowledges the importance of conducting exit counseling of each Direct Subsidized loan or Direct Unsubsidized loan borrower and graduate or professional student Direct PLUS Loan borrower who graduates, withdraws or ceases to be enrolled at least Half Time. WAU is committed to providing loan counseling including Exit Counseling to students in accordance with the Federal regulations to prevent student loan defaults and avoid increased expenses for the Federal Department of Education. The Financial Aid office completed a file review for students who graduated in the 2021-2022 award year to identify student not sent exit counseling notification and send exit counseling notifications to them. The financial aid office has created an exit counseling process and procedure to use as an internal control measure to help ensure that exit counseling is conducted with each Direct loan or Direct Unsubsidized loan borrower and graduate or professional student Direct PLUS Loan borrower shortly before the student borrower ceases to be enrolled least half-time at WAU. The Direct Loans Officer will coordinate with the Student Accounts office and the Registrar to ensure that graduating students are sent exit counseling notification not earlier than a month before graduation. The updated Direct Loan Counseling information and the University?s processes and procedures for conducting exit counseling will be updated in our 2023-2024 Academic Bulletin.
View Audit 25383
Washington Adventist University
MD
Student Financial Aid Eligibility Reporting
Upon review, this error occurred during the semester that the university experienced a cyber-attack whose impact resulted in "breaking" portions of the National Student Clearing House reporting "link". As a result, though these students were accurately entered by WAU as graduates- this info was not ...
Upon review, this error occurred during the semester that the university experienced a cyber-attack whose impact resulted in "breaking" portions of the National Student Clearing House reporting "link". As a result, though these students were accurately entered by WAU as graduates- this info was not transmitted to NSCH. As a result, the default NSLDS "withdrawal" status was posted.
View Audit 25383
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