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Finding 30775 (2022-001)
Significant Deficiency 2022
Los Angeles Community College District
CA
Questioned Costs Student Financial Aid Eligibility § 200.303
The District has already developed an automated summer Pell solution. The solution has been tested by the field and Central Financial Aid Unit (CFAU) and will be implemented Summer 2023. Personnel responsible for implementation: Steve Giorgi Position of responsible personnel: CFAU Financial Aid Ma...
The District has already developed an automated summer Pell solution. The solution has been tested by the field and Central Financial Aid Unit (CFAU) and will be implemented Summer 2023. Personnel responsible for implementation: Steve Giorgi Position of responsible personnel: CFAU Financial Aid Manager Expected date of Implementation: Summer 2023
View Audit 27427 Questioned Costs: $1
Clinton Prairie School Corporation
IN
Internal Control / Segregation of Duties Questioned Costs Cash Management § 200.303
Finding 2022-005 ?Medicaid ? Eligibility Contact Person Responsible for Corrective Action: Scott Miller, Heather Lawson Contact Phone Number: 765-659-1339 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Corp switched Medicaid provi...
Finding 2022-005 ?Medicaid ? Eligibility Contact Person Responsible for Corrective Action: Scott Miller, Heather Lawson Contact Phone Number: 765-659-1339 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Corp switched Medicaid providers in FY23, and will monitor the new provide to ensure compliance with the federal requirements. Anticipated Completion Date: June 30, 2023
View Audit 26817 Questioned Costs: $1
Finding 30725 (2022-004)
Material Weakness 2022
Clinton Prairie School Corporation
IN
Internal Control / Segregation of Duties Material Weakness Reporting § 200.302 § 200.303 § 200.328
Finding 2022-004 ? Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Scott Miller, Heather Lawson Contact Phone Number: 765-659-1339 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Finding 2022-004 ESSER...
Finding 2022-004 ? Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Scott Miller, Heather Lawson Contact Phone Number: 765-659-1339 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Finding 2022-004 ESSER - we do not have GEER grants - We have reviewed all files of previous Treasurer and Superintendent and did not find documentation. We will make sure going forward that documentation stays with the Grant file at all times in case of staffing changes. Anticipated Completion Date: June 30, 2023
View Audit 26817
Dallas Christian College
TX
Questioned Costs Student Financial Aid Reporting
Finding Number: 2022-003 Common Origination and Disbursement (COD) Dates Not Reflecting Actual Disbursement Dates Planned Corrective Action: date FA office will verify that disbursement date in COD matches the disbursement date on the student account. Person Responsible for Corrective Action Pla...
Finding Number: 2022-003 Common Origination and Disbursement (COD) Dates Not Reflecting Actual Disbursement Dates Planned Corrective Action: date FA office will verify that disbursement date in COD matches the disbursement date on the student account. Person Responsible for Corrective Action Plan: Jean Claude St. Juste, Financial Aid Administrator Anticipated Date of Completion: Immediate
View Audit 25908
Dallas Christian College
TX
Reporting Questioned Costs Student Financial Aid
Finding Number: 2022-002 Incorrect Enrollment Reporting to National Student Loan Data System (NSLDS) Planned Corrective Action: Change the academic software set up to more accurately reflect the last date of attendance for DCC Online classes by adding the last date possible for the student to att...
Finding Number: 2022-002 Incorrect Enrollment Reporting to National Student Loan Data System (NSLDS) Planned Corrective Action: Change the academic software set up to more accurately reflect the last date of attendance for DCC Online classes by adding the last date possible for the student to attend at the end of the last week (rather than the beginning of the week only). And, once the term has ended, exit anyone who has not registered (or pre-registered) for the next semester within two weeks of the end of the term. Person Responsible for Corrective Action Plan: Crystal Laidacker, Registrar Anticipated Date of Completion: Immediate
View Audit 25908
Dallas Christian College
TX
Student Financial Aid Questioned Costs Matching / Level of Effort / Earmarking
Finding Number: 2022-001 Return of Title IV (R2T4) Calculations Planned Corrective Action: FA Office will review the timing of the withdrawal to verify if the student earned 100% of the disbursed aid. Person Responsible for Corrective Action Plan: Jean Claude St. Juste, Financial Aid Administra...
Finding Number: 2022-001 Return of Title IV (R2T4) Calculations Planned Corrective Action: FA Office will review the timing of the withdrawal to verify if the student earned 100% of the disbursed aid. Person Responsible for Corrective Action Plan: Jean Claude St. Juste, Financial Aid Administrator Anticipated Date of Completion: Immediate
View Audit 25908
Finding 30660 (2022-004)
Material Weakness 2022
Umpqua Public Transportation District
OR
Reporting Matching / Level of Effort / Earmarking Questioned Costs § 200.302
Finding 2022-04 ? Fiscal Management System (Material Weakness) Criteria: CFR Part 200.302.b Auditee Responsibilities includes the requirement that the financial management system of each non-Federal entity provide the following. Identification, in its accounts, of all Federal awards received and ...
Finding 2022-04 ? Fiscal Management System (Material Weakness) Criteria: CFR Part 200.302.b Auditee Responsibilities includes the requirement that the financial management system of each non-Federal entity provide the following. Identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received. Accurate, current, and complete disclosure of the financial results of each Federal award or program. Condition: During the audit of Umpqua Public Transportation District for Fiscal Year 2021-2022, the district provided auditor with Separate and Identifiable General Ledger reports that showed a clear division between Federal, State and Local expenditures and revenues. However, the separation was done retroactivity and was not been completed for the entire fiscal year or life of grants. This deficiency was instrumental in causing the general ledger to be inadequate for financial and Federal Award Reporting. Cause: The District had originally relied on unskilled individuals for structuring and recording activities in their general ledger. District management did not have sufficient staff or monitoring policies to recognize and correct the deficiency. While trained staff have been hired at Umpqua Public Transportation District, and improvements made to the general ledger and recording of Federal grants, improvements are still necessary to meet the full requirements of CFR Part 200.302.b Auditee Responsibilities. Effect or Potential Effect: Potential for incorrect financial reporting, and untimely results, with the inability to rely on the general ledger for correct and timely information. Questioned Cost: No Context: While federal grant revenues and expenditures are now tracked using the general ledger ?jobs? indicators, additional recording is needed to track the matching portions of the costs and revenues of those federal grants. The lack of completed effort at separating revenues or expenditures by grant may lead to errors in reporting expenditures for Federal Awards. Repeat of a Prior-Year Finding: Yes, Findings and Questioned Costs 2021-11 Recommendation: We recommend that Umpqua Public Transportation District improve their general ledger structure to meet the requirement for separate accounts for Federal awards for program revenues and program expenditures. We also recommend that the district establish policies and procedures to ensure that all program revenues and expenditures are reported in the correct fiscal year. In addition, we recommend that the district establish a training program and policies and procedures for staff and management to receive appropriate training for administering and recording Federal Grant revenues and expenditures. District's Response: The District concurs with the recommendation. General ledger accounts separating Federal, State, and Local revenues and related expenditures will be designed and implemented. Corrective Action Plan: The District has hired a Finance Manager to oversee the day-to-day financial operations of the district. The Finance Manager has developed an accounting system for separating Federal, State, and Local revenues and related expenditures. This will allow the activities of the district to be recorded in a manner that allows for reporting in compliance with federal requirements. Planned Implementation Date: July 1, 2022 Responsible Person: General Manager, Umpqua Public Transit District
View Audit 35618
Finding 30658 (2022-002)
Material Weakness 2022
Umpqua Public Transportation District
OR
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302
Finding 2022-02 ? Fiscal Management System, Ensure Compliance with Federal Regulations Over Accounting Systems (Material Weakness) Criteria: Management is responsible for establishing and maintaining effective internal control over financial reporting. Internal controls should allow management or...
Finding 2022-02 ? Fiscal Management System, Ensure Compliance with Federal Regulations Over Accounting Systems (Material Weakness) Criteria: Management is responsible for establishing and maintaining effective internal control over financial reporting. Internal controls should allow management or employees in the normal course of performing their assigned functions to prevent or detect material misstatements in the financial reporting of all district funds. The Internal Control ? Integrated Framework, published by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) and the U.S. Government Accountability Office Standards for Internal Control in the Federal Government specify that a satisfactory control environment is only effective when there are adequate control activities in place. Effective control activities dictate that a review is performed to verify the accuracy and completeness of financial information reported. The Federal Grant Activity Schedule captures amounts that must be accurate and complete in order to ensure the accuracy of the financial and federal information reported on such schedule to verify the accuracy and completeness of financial information reported. CFR Part 200.302.b Auditee Responsibilities includes the requirement that the financial management system of each non-Federal entity provide the following. Identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received. Accurate, current, and complete disclosure of the financial results of each Federal award or program. Condition: During the audit of Umpqua Public Transportation District for Fiscal Year 2021-2022, the district provided auditor with Separate and Identifiable General Ledger reports using QuickBooks Jobs feature, that showed identification between individual grant expenditures and revenues. Entries were prepared or recorded using the jobs feature, but not on a timely basis throughout the year, as portions were completed retroactively, and general ledger restated for the entire fiscal year. This deficiency was instrumental in causing the general ledger to be inadequate for financial and Federal Award Reporting for a large portion of the year. Cause: The District had relied on inadequately trained individuals to record activities and setup of their general ledger. The accounting records were retroactively constructed to meet Federal award reporting purposes, but late in the fiscal year. District management did not have sufficient training or monitoring policies to recognize and correct the deficiency. Effect or Potential Effect: Failure to record transactions timely into the general ledger for Umpqua Public Transportation District, and lack of proper accounting structure separating revenues and expenditures into each Federal and State or Local grant may result in transactions not being properly included in the district?s financial statements. The potential for incorrect financial reporting, and untimely results, with the inability to rely on the general ledger for correct and timely information, may also cause misstatement of financial statements, and inappropriate reporting of federal awards. Questioned Cost: No Context: Restatement of the general ledger was necessary for proper reporting of grants for the Schedule of Federal Awards. Tracking of matching local and state grants remains ineffective. Repeat of a Prior-Year Finding: Yes, Financial Statement Findings 2021-4 Recommendation: We recommend that Umpqua Public Transportation District improve their general ledger structure to meet the requirement for separate accounts for Federal awards for program revenues and program expenditures. In addition, we recommend that the district establish policies and procedures to ensure that all required matching of grant expenditures be recorded in sufficient detail tracking to ensure that all matching program revenues and expenditures are reported correctly in the fiscal year. We also recommend that the district continue training program, policies and procedures for staff and management for administering and recording Federal Grant revenues and expenditures. District's Response: The District concurs with the recommendation. General ledger accounts separating Federal, State, and Local revenues and related expenditures will be adhered to and further training implemented. Corrective Action Plan: The District hired a Finance Manager to oversee the day-to-day financial operations of the district. The Finance Manager retroactively created accounting records to separate grant revenues and related expenditures, for both Federal grant records as well as State grant records. The Finance Manager will improve the general ledger to allow the recording of the matching identification for each federal grant. This will allow the activities of the district to be recorded in a manner that allows for reporting in compliance with federal requirements. Planned Implementation Date: July 1, 2022 Responsible Person: General Manager, Umpqua Public Transit District
View Audit 35618
Finding 30628 (2022-013)
Material Weakness 2022
Charter County of Wayne, Michigan
MI
Questioned Costs Material Weakness Matching / Level of Effort / Earmarking § 200.303
Federal Program: ALN 21.023, Department of the Treasury, COVID-19 Emergency Rental Assistance Program Condition per Auditor: The County did not have adequate controls in place to ensure that payments to beneficiaries were calculated correctly. Planned Corrective Action: Management will implement a...
Federal Program: ALN 21.023, Department of the Treasury, COVID-19 Emergency Rental Assistance Program Condition per Auditor: The County did not have adequate controls in place to ensure that payments to beneficiaries were calculated correctly. Planned Corrective Action: Management will implement and follow a process of reviewing of consultant administered activity for accuracy by internal County representative. Anticipated Completion Date: 9/30/2024 Responsible Contact Person: Hassan Sheikh
View Audit 26048 Questioned Costs: $1
University of California
CA
Student Financial Aid Eligibility Reporting
2022-004 ? Enrollment Reporting Cluster: Student Financial Assistance Sponsoring Agency: Department of Education Award Names: Federal Pell Grant Program and Federal Direct Student Loans Award Numbers: Not applicable Assistance Listing Titles: Federal Pell Grant Program and Federal Direct Student Lo...
2022-004 ? Enrollment Reporting Cluster: Student Financial Assistance Sponsoring Agency: Department of Education Award Names: Federal Pell Grant Program and Federal Direct Student Loans Award Numbers: Not applicable Assistance Listing Titles: Federal Pell Grant Program and Federal Direct Student Loans Assistance Listing Numbers: 84.063 and 84.268 Award Year: 2021-2022 Pass-through entity: Not applicable Campus 1 The mismatch between the enrollment effective dates on the campus-level and program-level reports identified by PwC auditors occurred due to a bug in the Campus Solutions system during the calculation of enrollment status change dates. The campus-level status date was sometimes incorrectly set as blank, which was then set to the term start date by NSLDS import process. As of September 14, 2022, the Office of the Registrar has modified the program that creates the NSLDS data file to correct the blank status dates, removing the mismatches that were found by PwC auditors. This ensures that the campus-level and program-level effective dates match. Campus 2 Historically, reporting to the National Student Clearinghouse (the ?Clearinghouse?) of students? enrollment status, e.g., full-time status, has been accomplished via enrollment files. These files are submitted at least every 30 days to ensure changes in enrollment status, especially withdrawals, are captured in a timely manner. To update enrollment status to graduated, two other processes have been relied upon: ? The first process uses Graduates Only files. Relying on the Clearinghouse?s advice, Graduates Only files are submitted for spring quarter only. ? The second process is the degree file submissions to support third-party verification of students? degrees through the Clearinghouse. When a degree file is submitted, the enrollment status should be updated to graduated. The issue exists with the second process where, for a variety of reasons, the Clearinghouse process does not successfully update every enrollment record with a graduated status when the degree file is submitted. These problems typically occur when students have been in more than one Clearinghouse branch, such as medical students in more than one degree program, students receiving their degree in a quarter in which they were not registered, and students who do not have a SSN. The campus began to recognize these problems in the summer of 2022 and had already decided to utilize a feature available in the quarterly Clearinghouse enrollment reporting to send a graduated status, rather than full-time status, whenever a student has graduated. This change, which is scheduled to be implemented in March 2023, will resolve most of the issues in which students may not have been reported to NSLDS as graduated. Effective immediately, error reports will be methodically checked and resolved after degree files are submitted to the Clearinghouse to ensure that enrollment records are updated for every student. By adjusting and coordinating the timing and sequencing of file submissions, the number of ?false? errors will be greatly reduced, and the error resolution process will be manageable. The resequencing of files submission will begin with the Spring 2023 semester. These two steps, in addition to the continuation of enrollment and degree reporting, should eliminate cases of students not being reported to NSLDS as graduated. For inquiries regarding this finding, please contact Cruz Grimaldo (510) 316-2932 and Jerry Lopez at (415) 476-4181 who are responsible for the corrective action.
View Audit 24869
University of California
CA
Student Financial Aid Subrecipient Monitoring Questioned Costs
2022-002 ? Reporting into the Common Origination and Disbursement (COD) System Cluster: Student Financial Assistance Sponsoring Agency: Department of Education Award Names: Federal Pell Grant Program and Federal Direct Student Loans Award Numbers: Not applicable Assistance Listing Titles: Federal P...
2022-002 ? Reporting into the Common Origination and Disbursement (COD) System Cluster: Student Financial Assistance Sponsoring Agency: Department of Education Award Names: Federal Pell Grant Program and Federal Direct Student Loans Award Numbers: Not applicable Assistance Listing Titles: Federal Pell Grant Program and Federal Direct Student Loans Assistance Listing Numbers: 84.063 and 84.268 Award Year: 2021-2022 Pass-through entity: Not applicable Management provides robust, on-going training related to disbursement and federal reporting timeframes. Most recently, the COD reporting requirements were reviewed in the monthly Office of Financial Aid and Scholarships management meeting, inclusive of managers within each unit of the office and IT. The student records outside of the normal parameters identified challenges within our current SIS system and staffing limitations. The student information system in place is aging and lacks flexible controls. The Office of Financial Aid and Scholarships is migrating to a new student information system (Oracle SFP) for the 2024-25 academic year. We are reengineering our disbursement process to maximize the enhanced controls and automation within Oracle SFP to ensure compliance with disbursement and federal reporting timeframes. Until a more robust system is in place, management will develop exception reports to identify discrepancies in FAME versus COD disbursement dates beginning with the 2023 summer term. Exception reports will be reviewed bi-weekly to ensure compliance with the required reporting timeline. Additionally, management continues to request additional full-time professional staff to support the administration of federal student aid and ensure regulatory compliance in all areas as federal, state and institutional aid programs continue to expand and evolve. For inquiries regarding this finding, please contact Rebecca Sanchez at (949) 824-8262 who is responsible for the corrective action.
View Audit 24869
University of California
CA
Student Financial Aid Questioned Costs Matching / Level of Effort / Earmarking
2022-003 ? Return of Title IV Funds Cluster: Student Financial Assistance Sponsoring Agency: Department of Education Award Names: Federal Supplemental Educational Opportunity Grants (FSEOG), Federal Pell Grant Program and Federal Direct Student Loans Award Numbers: Not applicable Assistance Listing...
2022-003 ? Return of Title IV Funds Cluster: Student Financial Assistance Sponsoring Agency: Department of Education Award Names: Federal Supplemental Educational Opportunity Grants (FSEOG), Federal Pell Grant Program and Federal Direct Student Loans Award Numbers: Not applicable Assistance Listing Titles: Federal Supplemental Educational Opportunity Grants (FSEOG), Federal Pell Grant Program and Federal Direct Student Loans Assistance Listing Numbers: 84.007, 84.063 and 84.268 Award Year: 2021-2022 Pass-through entity: Not applicable Campus 1 Management provides robust, on-going training related to the Return of Title IV Funds. The Office of Financial Aid and Scholarships staffing levels have not sufficiently adjusted as student aid programs grow in size and complexity. Management is in the process of hiring additional staff and will continue to request additional full-time staff in our annual budget proposals. As additional federal and state financial aid programs are developed, there are simply not enough staff to complete all work required each week. Beginning fiscal year 2024, R2T4 reports will be reviewed in weekly team meetings and prioritized for processing to ensure compliance with regulatory timeframes. Long-term, the Office of Financial Aid and Scholarships is migrating to a new student information system (Oracle SFP) for the 2024-25 academic year. Enhanced controls and automation within Oracle SFP will ensure compliance with Return of Title IV Funds regulatory timeframes. The new student information system will increase efficiency and effectiveness by eliminating previous manual processes. Campus 2 As of October 2022, all disbursements are reported immediately, rather than the previous weekly cadence. Weekly review procedures are, and will be, a continued process to identify discrepancies and reconcile within 30 days. As an effort to address staff changes and the change in disbursement reporting, additional training was provided to staff in October of 2022. For inquiries regarding this finding, please contact Rebecca Sanchez at (949) 824-8262 and Trina Wilson at (530) 752-9278 who are responsible for the corrective action.
View Audit 24869
Finding 30590 (2022-002)
Significant Deficiency 2022
The Oaks School
CA
Questioned Costs Eligibility Significant Deficiency
2022-002 Economic Injury Disaster Loan ? Assistance Listing No. 59.008 Recommendation: The School should implement procedures to ensure that information in the loan application is accurate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action take...
2022-002 Economic Injury Disaster Loan ? Assistance Listing No. 59.008 Recommendation: The School should implement procedures to ensure that information in the loan application is accurate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Operations Manager, Outside Accounting Firm, Head of School, and Board Chair will review loan applications to ensure accuracy prior to submission. Name(s) of the contact person(s) responsible for corrective action: Aaron Fielding (323) 850-3755 Planned completion date for corrective action plan: Completed as of April 4, 2023.
View Audit 32019
Finding 30589 (2022-001)
Significant Deficiency 2022
The Oaks School
CA
Questioned Costs Significant Deficiency Matching / Level of Effort / Earmarking
2022-001 Economic Injury Disaster Loan ? Assistance Listing No. 59.008 Recommendation: The School should implement procedures to ensure that the records are maintained for sufficient audit trail that the School is in compliance with the terms of the loan agreements. Explanation of disagreement with...
2022-001 Economic Injury Disaster Loan ? Assistance Listing No. 59.008 Recommendation: The School should implement procedures to ensure that the records are maintained for sufficient audit trail that the School is in compliance with the terms of the loan agreements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Obtained proper proof of Board approval of the receipt of loan. Though not formally documented previously, the Board of Trustees was fully aware and in agreement with obtaining the SBA loan for emergency relief for the school's operations at the time the loan agreement was signed. The School sent to the SBA proof of hazard insurance in March 2023. Though no proof was provided to the SBA previously and within the required timeline, the proper insurance was maintained and remained active during the required period per the agreement. Updates to obtaining loan contracts process includes a review of the agreement by Operations Manager, Outside Accounting Firm, Head of School, and Board Chair prior to signing. The School sent to the SBA financial reports in March 2023. Upon review, an action plan will be put in place to ensure that all requirements of the agreement are met timely. Name(s) of the contact person(s) responsible for corrective action: Aaron Fielding (323) 850-3755 Planned completion date for corrective action plan: Completed as of April 4, 2023.
View Audit 32019
Wellesley College
MA
Student Financial Aid Reporting Matching / Level of Effort / Earmarking § 200.303
Finding No.: 2022-001 ? Special Tests Federal Agency: Department of Education Pass-through Entity: Direct Federal Program: Student Financial Assistance Cluster - Federal Direct Loan Program, Federal Pell Grant Program CFDA Number: 84.268, 84.063 Federal Award Numbers: P268K201616, P063P191616 Federa...
Finding No.: 2022-001 ? Special Tests Federal Agency: Department of Education Pass-through Entity: Direct Federal Program: Student Financial Assistance Cluster - Federal Direct Loan Program, Federal Pell Grant Program CFDA Number: 84.268, 84.063 Federal Award Numbers: P268K201616, P063P191616 Federal Award Year: July 1, 2021 ? June 30, 2022 Compliance Requirement: Special Tests, Enrollment Reporting Condition The College generally certifies its enrollment reports through rosters provided to the NSC. Of the sixty (60) students with enrollment changes we selected for test work, we noted the following students whose changes in enrollment status were not timely transmitted to NSLDS. For six (6) students, the College was notified of the student?s status change and the change was not timely reported to NSLDS. The College did not report the status change until 75-88 days following notification of the change in status. View of College Officials The College recognizes the importance of both timely and accurate reporting related to student status changes with respect to federal requirements. The College has been actively working to implement changes in procedure to ensure compliance with federal regulations. Corrective Action The College has updated its reporting schedule to NSLDS to reporting on a monthly basis at a minimum. The College also a manual review procedure that will help to ensure all status changes are reported timely to NSLDS. Additionally, an interdepartmental working group convened to evaluate, test and implement improvements through automation. Due to limitations with the student information system (Workday), the College continues to engage with the software vendor and other users to evaluate possible improvements and efficiencies in an effort to minimize manual processing without introducing additional compliance risks.
View Audit 37053
Finding 30554 (2022-001)
Material Weakness 2022
Arcadia Local School District
OH
Matching / Level of Effort / Earmarking Special Tests & Provisions
The contractor was contacted and prevailing wage documentation was prepared and provided to the school district. The district issued a payment on January 17, 2023 for the additional funds due for prevailing wages on the project. Future projects funded by federal funds will be in compliance with the ...
The contractor was contacted and prevailing wage documentation was prepared and provided to the school district. The district issued a payment on January 17, 2023 for the additional funds due for prevailing wages on the project. Future projects funded by federal funds will be in compliance with the Davis-Bacon Act.
View Audit 33148
Finding 30550 (2022-001)
Significant Deficiency 2022
Oklahoma City University
OK
Questioned Costs Special Tests & Provisions Student Financial Aid
Finding 2022-001: Student Notifications a. Comments on Finding and Each Recommendation The University agrees with this finding. Due to turnover in the Student Financial Aid Office algorithms producing automated e-mails were not reviewed and were assumed to work in perpetuity. Action(s) Taken or Plan...
Finding 2022-001: Student Notifications a. Comments on Finding and Each Recommendation The University agrees with this finding. Due to turnover in the Student Financial Aid Office algorithms producing automated e-mails were not reviewed and were assumed to work in perpetuity. Action(s) Taken or Planned on the Finding The University has reviewed the Federal notification requirements. The Student Financial Aid office and Campus Technology have met and reviewed the algorithms for notifications and updated the parameters. Additionally, the Student Financial Aid e-mail box has been copied on these notifications and will be reviewed. For inquiries regarding this finding, please contact Christopher Day at (405) 208-5210 who is responsible for the corrective action.
View Audit 31365
Kenwood Place I, Inc.
IN
Questioned Costs HUD Housing Programs Reporting
CORRECTIVE ACTION PLAN October 11, 2022 U.S. Department of Housing and Urban Development Multifamily Midwest Region Chicago Regional Center 77 West Jackson Boulevard Chicago, IL 60604 Kenwood Place I, Inc. respectfully submits the following corrective action plan for the year ended June 30, 20...
CORRECTIVE ACTION PLAN October 11, 2022 U.S. Department of Housing and Urban Development Multifamily Midwest Region Chicago Regional Center 77 West Jackson Boulevard Chicago, IL 60604 Kenwood Place I, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Somerset CPAs, P.C. 3925 River Crossing Pkwv, Suite 100, Indianapolis, IN 46240 Audit period: Year ended 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 number 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: U.S. Department of Housing and Urban Development Finding 2022-001: Section 223(f) Loan Program, CFDA 14.155 Recommendation: Make the required delinquent deposit to the replacement reserve account and ensure that all future deposits are made as required by the Regulatory Agreement. Action Taken: Management will make the required replacement reserve deposits as soon as possible and will ensure compliance in the future. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Rod Ludwig at 574-968-9267. Sincerely yours, Rod Ludwig Bradley Company (Management Agent) Senior Managing Director
View Audit 24770
Finding 30537 (2022-001)
Material Weakness 2022
Hendersonville Housing Authority
NC
HUD Housing Programs Questioned Costs Allowable Costs / Cost Principles
Finding 2022-001 - Allowable Costs/Costs Principles - Ineligible Wire Transfer ALN - 14.182, Noncompliance & Material Weakness Corrective Action Plan: ALL subsequent requests for wire transfers will be immediately verified with the person(s) or company that has requested the wire transfer. In additi...
Finding 2022-001 - Allowable Costs/Costs Principles - Ineligible Wire Transfer ALN - 14.182, Noncompliance & Material Weakness Corrective Action Plan: ALL subsequent requests for wire transfers will be immediately verified with the person(s) or company that has requested the wire transfer. In addition, the Authority will strongly discourage the use of wire transfers. Person Responsible: Connie Stewart - Executive Director Anticipated Completion Date: This has already been completed as soon as the issue was discovered.
View Audit 34472 Questioned Costs: $1
Finding 30513 (2022-004)
Material Weakness 2022
Anderson Community School Corporation
IN
School Nutrition Programs Cash Management Material Weakness § 200.303
Contact Person Responsible for Corrective Action: Kelsi Hall Contact Phone Number: 765-641-2096 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Meal counts are gathered and printed off of NutriKids by the food service Bookkeeper and given to the Dire...
Contact Person Responsible for Corrective Action: Kelsi Hall Contact Phone Number: 765-641-2096 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Meal counts are gathered and printed off of NutriKids by the food service Bookkeeper and given to the Director. The Director reviews the information and enters the numbers in CNPweb for each school individually. Before submitting the claims, the Director cross references the combined totals from NutriKids with the totals on the CNPweb Sponsor Claims page to ensure they match. If they do not match, this would alert the Director if there were any typos or errors in CNPweb. The meal count papers are then returned to the Bookkeeper to double check that the numbers entered in CNPweb match the numbers that were printed off from NutriKids. Anticipated Completion Date: July 1, 2023
View Audit 27165
Finding 30509 (2022-002)
Significant Deficiency 2022
Warner Pacific University
OR
Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking
WARNER PACIFIC UNIVERSITY MANAGEMENT?S VIEWS AND CORRECTIVE ACTION PLAN For the year ended May 31, 2022 As required by OMB Uniform Guidance, we have provided below our response and corrective action plan addressing the findings in the ?Report on Federal Awards in Accordance with the OMB Uniform Gui...
WARNER PACIFIC UNIVERSITY MANAGEMENT?S VIEWS AND CORRECTIVE ACTION PLAN For the year ended May 31, 2022 As required by OMB Uniform Guidance, we have provided below our response and corrective action plan addressing the findings in the ?Report on Federal Awards in Accordance with the OMB Uniform Guidance? for the year ended May 31, 2022. FINDING 2022-002 ? Special Tests and Provisions ? Return of Title IV: Significant Deficiency in Internal Control over Compliance Cause: The University incorrectly based calculations on the default status of full-time rather than adjusting the calculation for part-time students. Corrective Action: The University has modified its procedures for enrollment status to ensure funds returned to students appropriately reflect whether they have full-time or part-time status. The University calculations for select PGS students who withdrew early in the term and were receiving Federal Pell Grant, were processed in error. Also, the University did not update the enrollment level code to match only the number of courses that the student started. The University has corrected all the past R2T4 calculations that were done in error. The University has revised its procedures to prevent this error from reoccurring. Anticipated date of corrective action: September 30, 2022 Name of contact person responsible for corrective action: Douglas Wade, EVP/CFO
View Audit 27226
Finding 30495 (2022-002)
Material Weakness 2022
Harrison Hills City School District
OH
Subrecipient Monitoring Matching / Level of Effort / Earmarking Special Tests & Provisions
Finding Number: 2022-002 Planned Corrective Action: In the future, the Treasurer will ensure that prevailing wage rate requirements are included on all applicable contracts. Anticipated Completion Date: 6/30/2023 Responsible Contact Person: Roxane Harding, Treasurer
Finding Number: 2022-002 Planned Corrective Action: In the future, the Treasurer will ensure that prevailing wage rate requirements are included on all applicable contracts. Anticipated Completion Date: 6/30/2023 Responsible Contact Person: Roxane Harding, Treasurer
View Audit 25964
Finding 30462 (2022-002)
Significant Deficiency 2022
Newberry College
SC
Questioned Costs Significant Deficiency Matching / Level of Effort / Earmarking
USDA Community Facilities Loan Reserve Accounts Planned Corrective Action: The College agrees there was confusion around the USDA reserves following a refinance. The College had established reserve minimums but the appropriateness of the amounts needed for reserve appear to have been unclear. The...
USDA Community Facilities Loan Reserve Accounts Planned Corrective Action: The College agrees there was confusion around the USDA reserves following a refinance. The College had established reserve minimums but the appropriateness of the amounts needed for reserve appear to have been unclear. There is still disagreement around the amount needed for reserve. The College is presently working with the USDA to clarify the ambiguity and will set reserves accordingly. The USDA has stated verbal agreement that the West Town reserves should be eliminated and replaced with a reserve for North Avenue Capital. The USDA has further agreed verbally that the reserves could have been moved from Morgan Stanley to Ameris Bank as Morgan Stanley was the holder at the time and was named for convenience of Newberry College. The specific institution was not meant to be a condition of the loan, just identifying the existence of the reserve. The College is presently in conversations with the USDA to come back in writing to confirm the approximately $1.4 Million in total direct and indirect USDA loan reserves held at present at Ameris Bank. Person Responsible for Corrective Action Plan: Chief Financial Officer David Sayers Anticipated Date of Completion: Fiscal Year 2022-23
View Audit 25152
Newberry College
SC
Student Financial Aid Matching / Level of Effort / Earmarking Reporting
FISAP Reporting Planned Corrective Action: The College worked with the Department of Education in the Fiscal Years 2021-22 and 2022-23 to correct errors in the Perkins loan portions of the FISAP and has developed a document retention process for underlying support for future FISAP reports. The Per...
FISAP Reporting Planned Corrective Action: The College worked with the Department of Education in the Fiscal Years 2021-22 and 2022-23 to correct errors in the Perkins loan portions of the FISAP and has developed a document retention process for underlying support for future FISAP reports. The Perkins program will cease for Newberry College in Fiscal Year 2022-23. Persons Responsible for Corrective Action Plan: Chief Financial Officer David Sayers, Interim Director of Financial Aid Chris Dominick, and Director of Student Accounts Landee Buzhardt. Anticipated Date of Completion: Fiscal Year 2022-23
View Audit 25152
Finding 30442 (2022-007)
Significant Deficiency 2022
New England Conservatory of Music
MA
Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking
Finding No. 2022-007 ? Special Tests ? Perkins Loan Recordkeeping and Record Retention Finding: It was noted that 7 Perkins Loan promissory notes were copies and not the original document. Corrective Action Taken or Planned: The Conservatory will review student files to identify total population of...
Finding No. 2022-007 ? Special Tests ? Perkins Loan Recordkeeping and Record Retention Finding: It was noted that 7 Perkins Loan promissory notes were copies and not the original document. Corrective Action Taken or Planned: The Conservatory will review student files to identify total population of promissory notes that are not originals and review the potential impact. Expected completion June 2023. Responsible person Kathleen Jewett, Director of Student Accounts
View Audit 24262
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