Corrective Action Plans

Finding 25013 (2022-001)

Significant Deficiency 2022

Center for the Advancement of Science in Pace

FL

Equipment & Real Property Management Matching / Level of Effort / Earmarking § 200.303

2022-001 Report Review Corrective action: Reports should be subject to review by someone other than the preparer prior to submission to the grantor. Management Response: Management will ensure that the annual inventory report be reviewed by the Budget Manager for accuracy and completeness prior...

2022-001 Report Review Corrective action: Reports should be subject to review by someone other than the preparer prior to submission to the grantor. Management Response: Management will ensure that the annual inventory report be reviewed by the Budget Manager for accuracy and completeness prior to submission to NASA. Responsible Party: Jonathan Bobbitt, CPA, Finance Manager Date Expected to be Corrected: October 15, 2023

View Audit 26147

Finding 25011 (2022-001)

Significant Deficiency 2022

Sweet Briar Institute

VA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Individuals Responsible for Corrective Action Plan Wanda Spradley, Director Financial Aid and Jennifer Sauer, AVP and Controller Finding 2022-001 Corrective Action Plan: The finding is related to required enrollment information being reported to National Student Loan Data System which can inclu...

Individuals Responsible for Corrective Action Plan Wanda Spradley, Director Financial Aid and Jennifer Sauer, AVP and Controller Finding 2022-001 Corrective Action Plan: The finding is related to required enrollment information being reported to National Student Loan Data System which can include a variety of part time statuses as well as changes in field of study. All 3 of the students indicated as not being reported were from changes in field of study. The data to be reported includes Classification of Instructional Programs (?CIP?) codes provided by the U.S. Department of Education. The CIP codes were updated in 2020, and the college did not update its registration system. With the old codes used in the enrollment change reporting, the changes were effectively shown as ?not reported?. The Registrar?s office is updating all CIP codes in the Banner database to correct this going forward. Since it is more than halfway through fiscal 2022-23, it may possibly show as an issue next year prior to February 1, 2023. Anticipated Completion Date: February 28, 2023

View Audit 26146

Finding 25007 (2022-001)

Material Weakness 2022

The Utilities Board of the City of Opp

AL

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.305 § 200.319 § 200.320 § 200.430

Item 2022-001 Written policies, procedures, and standards of conduct Recommendation: Grantees should have written policies, procedures, and standards of conduct as required by 2 CFR 200, Subparts D & E of the Uniform Guidance. 2 CFR 200, Subparts D & E requires the non-Federal entity to establish ...

Item 2022-001 Written policies, procedures, and standards of conduct Recommendation: Grantees should have written policies, procedures, and standards of conduct as required by 2 CFR 200, Subparts D & E of the Uniform Guidance. 2 CFR 200, Subparts D & E requires the non-Federal entity to establish and maintain written policies, procedures, and standards of conduct including internal controls over the Federal awards that provides reasonable assurance that the non-Federal entity is managing the Federal statutes, regulations, and the terms and conditions of the Federal award. Specific requirements relate to the following: ? ? 200.302 Financial management ? ? 200.305 Payment ? ? 200.319 Competition ? ? 200.320 Methods of procurement to be followed ? ? 200.430 Compensation?personal services ? ? 200.431 Compensation?fringe benefits We recommend that the Board implement the required written policies and procedures. Action Taken: The Board?s management, namely Stacey Parker, CFO and General Manager, acknowledges the finding and will implement the necessary written policies to comply with the UG. Management anticipates completion by September 30, 2023. Audit finding 2022-001 relates to prior year 2021-001 finding. Updated reference number to current audit year 2022.

View Audit 21652

Finding 25001 (2022-001)

Material Weakness 2022

Volunteers of America Colorado Branch

CO

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Subrecipient Monitoring § 200.502 § 200.510

Volunteers of America Colorado Branch June 30, 2022 Corrective Action Plan Finding Number: 2022-001 Condition: The Organization excluded certain amounts from prior years' schedule of expenditures of fe...

Volunteers of America Colorado Branch June 30, 2022 Corrective Action Plan Finding Number: 2022-001 Condition: The Organization excluded certain amounts from prior years' schedule of expenditures of federal awards. The amounts excluded for the prior two years are as follows: Assistance listing number 10.558 - Child and Adult Care Food Program - CCAP Classroom: See Corrective Action Plan for chart/table. Assistance listing number 14.267 - Transitional Living Program: See Corrective Action Plan for chart/table. Planned Corrective Action: During the year, the Organization created and hired for a new position, Director of Financial Analysis and Internal Controls/Contracts to provide additional oversight over the Schedule of Expenditures of Federal Awards. Contact person responsible for corrective action: Jonathan Resnick, Senior Director and Controller, Accounting and Finance Anticipated Completion Date: Fully corrected as of September 30, 2022

View Audit 20650

Finding 24994 (2022-002)

Material Weakness 2022

South Vermillion Community School Corporation

IN

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

FINDING 2022-002 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Micah Williams Contact Phone Number: 765-832-2426 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Director of Finance and Facilities and Payrol...

FINDING 2022-002 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Micah Williams Contact Phone Number: 765-832-2426 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Director of Finance and Facilities and Payroll Personnel Director will work together to confirm the information to be submitted in regards to the ESSER/GEER Funds. Both will sign off on the information. The information will then be reviewed by the Director of Curriculum and Superintendent to ensure that the reporting is accurate. Additionally, one of those individuals will sign off on the reporting. Anticipated Completion Date: Implemented Immediately

View Audit 21301

Finding 24964 (2022-006)

None 2022

Dodge City Community College

KS

Student Financial Aid Matching / Level of Effort / Earmarking

Condition: There were no monthly direct loan reconciliations performed. Criteria: Per SFA requirements, the College is required to reconcile the COD data files with the College?s financial records. Cause: Turnover in the staff and Director positions of the College. The new employees were not awar...

Condition: There were no monthly direct loan reconciliations performed. Criteria: Per SFA requirements, the College is required to reconcile the COD data files with the College?s financial records. Cause: Turnover in the staff and Director positions of the College. The new employees were not aware of this requirement. Effect: Noncompliance with SFA requirements. Perspective: There has been high turnover in the SFA department, including a time where there was not a Director in place. The new Director came on in the fall of 2022 and will begin performing the monthly reconciliations as required. Recommendation: We recommend that the direct loans are reconciled at least monthly between the COD and the College?s general ledger. Views of Responsible Officials and Planned Corrective Actions: Dodge City Community College staff involved have received training and been made aware of requirements. Monthly reconciliations will be performed immediately.

View Audit 25227

Finding 24963 (2022-005)

None 2022

Dodge City Community College

KS

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Condition: We examined a sample of Title IV aid recipients to verify that information reported on the Enrollment Reporting roster file sent to the National Student Loan Data System (NSLDS) matched the student's academic files and found instances where students received Title IV aid during a semester...

Condition: We examined a sample of Title IV aid recipients to verify that information reported on the Enrollment Reporting roster file sent to the National Student Loan Data System (NSLDS) matched the student's academic files and found instances where students received Title IV aid during a semester but the status of withdrawn or graduate were not reported correctly or timely on the NSLDS Enrollment Reporting roster files sent during that semester. Criteria: Per the NSLDS Enrollment Reporting Guide, a school should report all students that NSLDS includes in its request to the school on a roster file. This includes timely and accurate reporting of the status of the student of withdrawn or graduate. Cause: The status of the students were not timely and accurately reported to NSLDS. Effect: Students could potentially not be placed in grace or repayment status when they should be. Perspective: There has been high turnover in the SFA department, including a time where there was not a Director in place. The new Director came on in the fall of 2022 and has taken charge and completed the backlog of reporting, implemented new procedures, and sent two staff to training. They are current as of the spring 2023 reporting. Recommendation: We recommend that personnel in charge of enrollment reporting be diligent in reviewing the roster file to ensure that all appropriate students are shown and attendance changes are reported in a timely and accurate manner. Views of Responsible Officials and Planned Corrective Actions: Dodge City Community College staff involved in enrollment reporting to the NSLDS have reviewed the NSLDS Reporting Manual to better understand and accurately report the student's enrollment status. They have completed the backlog of reporting, implemented new procedures, and sent two staff to training. They are current as of the spring 2023 reporting.

View Audit 25227

Finding 24953 (2022-007)

Significant Deficiency 2022

Marian University, Inc.

WI

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

2022-007: Student Financial Aid Cluster ? Assistance Listing No. 84.268 Recommendation: We recommend that the University review its processes and procedures related to determining the grade level of the student for determining the Subsidized Direct Loans and Unsubsidized Direct Loan amounts. Explana...

2022-007: Student Financial Aid Cluster ? Assistance Listing No. 84.268 Recommendation: We recommend that the University review its processes and procedures related to determining the grade level of the student for determining the Subsidized Direct Loans and Unsubsidized Direct Loan amounts. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University will complete a review of the population of student class level for the fiscal years 2021-2022 and for the year 2022-23. The errors identified resulted from a data report writing issue that has since been corrected. Name(s) of the contact person(s) responsible for corrective action: Benjamin Soman Planned completion date for corrective action plan: 05/01/2023

View Audit 25226

Finding 24952 (2022-006)

Material Weakness 2022

Marian University, Inc.

WI

Material Weakness Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

2022-006: Student Financial Aid Cluster ? Assistance Listing No. 84.007, 84.033, 84.038, 84.063, 84.268, 84.379 Recommendation: We recommend that the University review its policies and procedures and make updates to them to mitigate the risk that the notifications will not be sent in accordance with...

2022-006: Student Financial Aid Cluster ? Assistance Listing No. 84.007, 84.033, 84.038, 84.063, 84.268, 84.379 Recommendation: We recommend that the University review its policies and procedures and make updates to them to mitigate the risk that the notifications will not be sent in accordance with the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University implemented enhanced training to ensure timely notification. In addition, the University verified timely notification for the balance of the population for 2021-22 and 2022-23. Name(s) of the contact person(s) responsible for corrective action: Benjamin Soman Planned completion date for corrective action plan: 03/27/2023

View Audit 25226

Finding 24951 (2022-005)

Significant Deficiency 2022

Marian University, Inc.

WI

Questioned Costs Significant Deficiency Matching / Level of Effort / Earmarking

2022-005: Student Financial Aid Cluster ? Assistance Listing No. 84.268 Recommendation: We recommend the University update its awarding process for Direct Subsidized Loans. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to fi...

2022-005: Student Financial Aid Cluster ? Assistance Listing No. 84.268 Recommendation: We recommend the University update its awarding process for Direct Subsidized Loans. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: University policy is to include all scholarships in determining need-based aid. Further, policy is in place to ensure the Financial Aid Office is informed of all scholarships received. The University will enhance training to ensure the proper allocation of need-based aid with specific focus on required revisions of aid due to late receipt/notification of scholarships. Name(s) of the contact person(s) responsible for corrective action: Benjamin Soman Planned completion date for corrective action plan: 06/30/2023

View Audit 25226 Questioned Costs: $1

Finding 24949 (2022-011)

Material Weakness 2022

Marian University, Inc.

WI

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

2022-011: Student Financial Aid Cluster ? Assistance Listing No. 84.063, 84.268 Recommendation: We recommend that the University update its processes and procedures related to reviewing the information submitted to COD to ensure compliance with the stated criteria. Explanation of disagreement with a...

2022-011: Student Financial Aid Cluster ? Assistance Listing No. 84.063, 84.268 Recommendation: We recommend that the University update its processes and procedures related to reviewing the information submitted to COD to ensure compliance with the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University will complete a review of all students who received Title IV aid during 2021-22 and 2022-23 to ensure disbursement dates are accurate. In addition, the University has completed training to ensure future origination and disbursements submissions are timely. Name(s) of the contact person(s) responsible for corrective action: Benjamin Soman Planned completion date for corrective action plan: 06/30/2023

View Audit 25226

Finding 24948 (2022-010)

Material Weakness 2022

Marian University, Inc.

WI

Student Financial Aid Material Weakness Reporting

2022-010: Student Financial Aid Cluster ? Assistance Listing No. 84.007, 84.033, 84.038, 84.063, 84.268, 84.379 Recommendation: We recommend that the University update its processes and procedures related to reviewing the information posted to NSLDS to ensure the accuracy of the data. Explanation of...

2022-010: Student Financial Aid Cluster ? Assistance Listing No. 84.007, 84.033, 84.038, 84.063, 84.268, 84.379 Recommendation: We recommend that the University update its processes and procedures related to reviewing the information posted to NSLDS to ensure the accuracy of the data. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University will complete a review of all students who received Title IV aid during 2021-22 and 2022-23 to ensure enrollment data is accurate. Name(s) of the contact person(s) responsible for corrective action: Benjamin Soman Planned completion date for corrective action plan: 09/30/2023

View Audit 25226

Finding 24940 (2022-003)

Significant Deficiency 2022

Marian University, Inc.

WI

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

2022-003: Student Financial Aid Cluster ? Assistance Listing No. 84.007, 84.033, 84.038 Recommendation: We recommend the University review its policies and procedures for the filing of the FISAP to ensure that there is sufficient time in the process to meet the due date in accordance with the stated...

2022-003: Student Financial Aid Cluster ? Assistance Listing No. 84.007, 84.033, 84.038 Recommendation: We recommend the University review its policies and procedures for the filing of the FISAP to ensure that there is sufficient time in the process to meet the due date in accordance with the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University has scheduled data gathering and reconciling processes to ensure timely 2023 filing. Name(s) of the contact person(s) responsible for corrective action: Benjamin Soman Planned completion date for corrective action plan: 08/31/2023

View Audit 25226

Finding 24920 (2022-002)

Significant Deficiency 2022

White River Valley School District

IN

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.302 § 200.303 § 200.328

Finding 2022-002 ? Education Stabilization Fund ? Reporting Contact Person Responsible for Corrective Action: Kylie Enochs Contact Phone Number: (812) 659-1424 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Moving forward with the corporation?...

Finding 2022-002 ? Education Stabilization Fund ? Reporting Contact Person Responsible for Corrective Action: Kylie Enochs Contact Phone Number: (812) 659-1424 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Moving forward with the corporation?s ESF reporting, all data will be reviewed and have a formal sign-off, either by the superintendent or the other co-treasurer to ensure all data being reported is accurate. NOTE: The treasurer was in her first month in her position and was not a part of this filing. Moving forward, we are adjusting personnel to put the treasurer into the internal controls loop of the Title 1 program (which was responsible for filing the first ESF report. Anticipated Completion Date: Effective Immediately

View Audit 23166

Finding 24916 (2022-005)

Material Weakness 2022

Westview School Corporation

IN

Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.328

FINDING 2022-005 Information on the federal program: Subject: Education Stabilization Fund - Annual Data Report Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Pass-Through Entity: Indiana Depa...

FINDING 2022-005 Information on the federal program: Subject: Education Stabilization Fund - Annual Data Report Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness FINDING 2022?005 (Continued) Condition: The School Corporation did not have a documented review control in place to ensure the annual data report was reviewed by someone other than the preparer. Context: There was no documented review by someone other than the preparer of the Annual Data Report to ensure the information submitted was complete and accurate. Additionally, the School Corporation was not able to provide support for the total expenditures reported on the Year 1 Annual Report. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following corrective action ... Responsible party and timeline for completion: Brian L Christner, will ensure that all data reports and reviewed and signed by a third party. Completion date is April 30, 2023.

View Audit 20598

Finding 24909 (2022-004)

Significant Deficiency 2022

Westview School Corporation

IN

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.208 § 200.303 § 200.403

FINDING 2022-004 Information on the federal program: Subject: Special Education Cluster - Earmarking Federal Agency: Department of Education Federal Program: Special Education Grants to States, Special Education Preschool Grants Assistance Listings Numbers: 84.027, 84.173 Federal Award Number an...

FINDING 2022-004 Information on the federal program: Subject: Special Education Cluster - Earmarking Federal Agency: Department of Education Federal Program: Special Education Grants to States, Special Education Preschool Grants Assistance Listings Numbers: 84.027, 84.173 Federal Award Number and Year (or Other Identifying Numbers): 19611-042-PN01, 19619-042-PN01, 20611-042-PN01, 20619-042-PN01, 21611-042-PN01, 20619-042-PN01 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Matching, Level of Effort, Earmarking Audit Finding: Significant Deficiency Condition: The School Corporation is a member of the Northeast Indiana Special Education Cooperative (Cooperative). During fiscal year 2021-2022, the Cooperative operated the special education programs and spent the federal money on behalf of all its members. As the grant agreements were between the Indiana Department of Education {IDOE) and each member school, the School Corporation was responsible for ensuring and providing oversight of the Cooperative. However, there was inadequate oversight performed by the School Corporation in order to ensure compliance with the Matching, Level of Effort, Earmarking compliance requirement. The School Corporation did not have internal controls in place to ensure that the Cooperative complied with the earmarking requirements. The Cooperative did not have adequate procedures in place to ensure that the required level of expenditures for non-public students with disabilities was met for each member school. The Cooperative did not have effective internal controls to ensure non-public school expenditures were appropriately identified and reported. Context: The Non-Public Proportionate Share expenditures for 19611-042-PN01, 19619-042-PN01, 20611-042-PN01, 20619-042-PN01, 21611-042-PN01, 20619-042-PN01 grant awards could not be verified for the individual schools to verify the minimum amount per the grant awards was expended and properly reported to IDOE as required. The lack of internal controls and noncompliance were isolated to the 19611-042-PN01, 19619-042-PN0l, 20611-042-PN01, 20619-042-PN01, 21611-042-PN01, 20619-042-PN01 grant awards. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following corrective action ... Responsible party and timeline for completion: Brian L Christner, director of finance, will follow-up with the Northeast Indiana Special Education Cooperative to ensure that nonpublic expenditures are properly reported. Completion date will be April 30, 2023.

View Audit 20598

Finding 24908 (2022-004)

Material Weakness 2022

City of West Lafayette

IN

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.1 § 200.303

Finding 2022-004 Contact Person: Peter Gray Contact Phone: 765-775-5150 Views of Responsible Official: 1. There were no material cost issues in the overall report. There was a categorization error. This was discussed in Finding 2022-003. 2. The Revenue Loss expenditures were all valid personnel cost...

Finding 2022-004 Contact Person: Peter Gray Contact Phone: 765-775-5150 Views of Responsible Official: 1. There were no material cost issues in the overall report. There was a categorization error. This was discussed in Finding 2022-003. 2. The Revenue Loss expenditures were all valid personnel costs. Over 80% of the costs are police & fire. Other various city departments comprise the balance of the expenditure. We concur with the finding. Corrective Action: A. An additional layer of review has been initiated. The Director of Development is familiar with the requirements of the SLFRF guidance and will review and sign off on future reports. Anticipated Completion Date: 30 June 2022

View Audit 22376

Finding 24854 (2022-001)

Significant Deficiency 2022

Zachary Community School Board

LA

Questioned Costs Matching / Level of Effort / Earmarking Special Tests & Provisions

The School District will enhance controls and compliance over all construction projects to secure proper wage rate requirements from contractors and subcontractors when using federal funding.

View Audit 26533 Questioned Costs: $1

Finding 24853 (2022-001)

None 2022

Harvard Supportive Housing, Inc.

MN

Questioned Costs HUD Housing Programs Matching / Level of Effort / Earmarking

HARVARD SUPPORTIVE HOUSING, INC. HUD PROJECT NO. 071-HD154 CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Harvard Supportive Housing, Inc. respectfully submits the following corrective action pla...

HARVARD SUPPORTIVE HOUSING, INC. HUD PROJECT NO. 071-HD154 CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Harvard Supportive Housing, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: June 30, 2022 The findings 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. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT NONE FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2022-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 The Project failed to comply with the repayment terms of a HUD approved, replacement reserve loan. Recommendation: The Project should deposit $5,606 into the replacement reserve account. Action Taken: The Project agrees with the finding. Management will deposit $5,606 to the replacement reserve account as soon as possible. If the Department of Housing and Urban Development has questions regarding this plan, please call Les Russo at 847-424-5601.

View Audit 25254 Questioned Costs: $1

Finding 24850 (2022-001)

Material Weakness 2022

The Center for Conflict Resolution

IL

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

Finding 2022 ? 001 Fiscal year in which the finding occurred: 2022 Pass-Through Entity, if pass-through or Federal Grantor Agency, if direct: Chicago Bar Foundation Contact Person(s) Responsible for Corrective Action: Whitney Trumble and Cassandra Lively Contact Phone Number: 312-922-6464 Status ...

Finding 2022 ? 001 Fiscal year in which the finding occurred: 2022 Pass-Through Entity, if pass-through or Federal Grantor Agency, if direct: Chicago Bar Foundation Contact Person(s) Responsible for Corrective Action: Whitney Trumble and Cassandra Lively Contact Phone Number: 312-922-6464 Status of Audit Finding: At the time of the audit, CCR had not received funds for three months of work as a subgrantee on the large federal grant that is the subject of this plan. The grantor was awaiting the federal contract extension and funds, and so did not have the funds to release. CCR received communication from the grantor that the extension and funds would be available soon, so we prepared a check for a vendor. Then, there was an extensive additional delay in receiving the funds, and CCR did not send the check because the contract had not yet been signed and funds could not be dispersed. The expense had been approved by the grantor and the work was underway during the delay in mailing the check. Corrective Action: As of June 2022, stricter internal controls have been implemented to ensure that any reimbursements listed on a grant invoice have been sent out to the vendor before submitting the report. A more formal review process has been implemented: CCR?s Executive Director will review and approve monthly grant reports via email. She will also review and approve supporting documentation for reach grant report. Approval (sent via email) will be kept with in a digital file with the reporting documentation. An additional internal control has been implemented to ensure that expenditures submitted for reimbursement are within the period of performance for the grant agreement. The Executive Director will monitor the grant expenses against the grant agreement, paying specific attention to the invoices at the end of the grant period, in order to ensure that the invoice is dated prior to the end of the grant agreement or most current amendment.

View Audit 23988

Finding 24848 (2022-001)

Significant Deficiency 2022

Shelby County Health Care Corporation

TN

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

Finding No. 2022-001 Corrective Action Plan 1. Name of the contact person responsible for corrective action Brooks Champion- Controller 2. Corrective action planned Regional One Health will implement controls and processes to ensure all costs are manually reviewed and approved to ensure allowab...

Finding No. 2022-001 Corrective Action Plan 1. Name of the contact person responsible for corrective action Brooks Champion- Controller 2. Corrective action planned Regional One Health will implement controls and processes to ensure all costs are manually reviewed and approved to ensure allowability under the grant and that evidence of review is maintained. 3. Completion date November 1, 2022 4. If the client does not agree with the audit findings or believes corrective action is not required, include an explanation and specific reasons We agree with Finding No. 2022-001 5. The reference numbers the auditors assigned to the audit findings in the schedule of findings and questioned costs Finding No. 2022-001

View Audit 22190

Finding 24846 (2022-002)

Significant Deficiency 2022

Shelby County Health Care Corporation

TN

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

Finding No. 2022-002 Corrective Action Plan 1. Name of the contact person responsible for corrective action Brooks Champion- Controller 2. Corrective action planned ROH will implement controls and processes to ensure grant reports are reviewed prior to submission and that evidence of review is ...

Finding No. 2022-002 Corrective Action Plan 1. Name of the contact person responsible for corrective action Brooks Champion- Controller 2. Corrective action planned ROH will implement controls and processes to ensure grant reports are reviewed prior to submission and that evidence of review is maintained. 3. Completion date November 1, 2022 4. If the client does not agree with the audit findings or believes corrective action is not required, include an explanation and specific reasons We agree with Finding No. 2022-002 5. The reference numbers the auditors assigned to the audit findings in the schedule of findings and questioned costs Finding No. 2022-002

View Audit 22190

Finding 24845 (2022-002)

Significant Deficiency 2022

Beacon College, Inc.

FL

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

2022-002 Higher Education Emergency Relief Fund (HEERF) Reporting Recommendation: We recommend that the College review their reporting policies and procedures to ensure accurate and timely reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Act...

2022-002 Higher Education Emergency Relief Fund (HEERF) Reporting Recommendation: We recommend that the College review their reporting policies and procedures to ensure accurate and timely reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Although the student data for the September 30, 2021 report was gathered timely and accurately, the report was posted on-line three days late and had an error in the quarterly amount awarded. The College will provide a more careful review of all reporting both before and after posting to ensure timeliness and accuracy. Name(s) of the contact person(s) responsible for corrective action: Rich Killion, V.P. of Institutional Advancement; Stephanie Knight, Director of Enrollment Services; Sandi Rysell, Chief Financial Officer Planned completion date for corrective action plan: Completed. If the U.S. Department of Education has questions regarding this plan, please call Dale Herold, Vice President for Admissions and Enrollment Management, Beacon College, 855-220-5376, dherold@beaconcollege.edu.

View Audit 20958

Finding 24843 (2022-001)

Significant Deficiency 2022

Beacon College, Inc.

FL

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

2022-001 Awarding of Direct Loans and Pell Grants Recommendation: We recommend the College evaluate its policies and procedures for identifying transfer credits and other changes made after the initial packaging to ensure that federal awards are revised as needed. Explanation of disagreement with au...

2022-001 Awarding of Direct Loans and Pell Grants Recommendation: We recommend the College evaluate its policies and procedures for identifying transfer credits and other changes made after the initial packaging to ensure that federal awards are revised as needed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Beacon is implementing a new comprehensive software system (Jenzabar One) which ? paired with NetPartner and PowerFAIDS ?will better identify changes in student status. The system will also include InfoMaker software which the financial aid office will use to pull information needed to double check for late changes in student eligibility. Full implementation of the new software is now estimated to occur in December 2022. In the interim, enhanced procedures have been put in place by the Financial Aid Office to prevent further issues: a. Requesting an updated anticipated graduation list from the Registrar at the beginning of each term to confirm students are awarded appropriately b. Requesting a final graduation list from the Registrar at the end of each term to identify any students whose graduation plan has been delayed and making immediate adjustments to their aid eligibility, if needed. c. Performing a finalized review of all graduating students prior to the end of the academic year to ensure proper adjustments have been made. d. Requesting updated reports from the Registrar of any student receiving credit for transfer coursework prior to the start of each semester and making adjustments immediately to their aid eligibility; e. Prior to disbursement, a second review of all students is being performed to identify students whose grade-level conflicts with determination level for pending loans f. A final review prior to the end of each term is conducted so late adjustments can be made if needed. Name(s) of the contact person(s) responsible for corrective action: Daphne Parks, Vice President of Processing at FAS; Stephanie Knight, Director of Enrollment Services & Financial Aid, Beacon College; Carrie Santaw, Registrar, Beacon College Planned completion date for corrective action plan: Interim measures ? already implemented. Software implementation is scheduled to go live in December 2022.

View Audit 20958 Questioned Costs: $1

Finding 24792 (2022-020)

Material Weakness 2022

State of Michigan

MI

Cash Management Eligibility Material Weakness § 200.516

Finding 2022-020 Medicaid Cluster, ALN 93.775, 93.777, and 93.778 and Children's Health Insurance Program, ALN 93.767 - Expenditure Processing for Medical Payments Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS has been working since 2018 to ensure correct eligibil...

Finding 2022-020 Medicaid Cluster, ALN 93.775, 93.777, and 93.778 and Children's Health Insurance Program, ALN 93.767 - Expenditure Processing for Medical Payments Management Views MDHHS agrees with the finding. Planned Corrective Action MDHHS has been working since 2018 to ensure correct eligibility classifications in Bridges at the time of payment and a system change was implemented in April 2021 to correct the issue. All new cases are correctly routed. MDHHS expects that all existing cases will be updated during the 14-month period following the May 11, 2023 end date of the PHE, as MDHHS completes renewals for existing cases. MDHHS could not terminate Medicaid benefits during the PHE, and annual renewals have not been completed since the start of the PHE, resulting in most Medicaid cases not being touched until the 14-month unwind period allotted by the Centers for Medicare and Medicaid Services at the end of the PHE. MDHHS identified and updated its manual process of transferring expenditures from the Medicaid Cluster to the Children?s Health Insurance Program in June 2021; and will continue this manual process, on a quarterly basis, by completing a summary-level adjustment determined by analyzing CHAMPS payment data and Bridges eligibility data until all existing cases have been updated. Anticipated Completion Date July 31, 2024 Responsible Individual(s) Logan Dreasky, MDHHS Brant Cole, MDHHS Erin Emerson, MDHHS

View Audit 20093

Corrective Action Plans

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