Corrective Action Plans

Finding 42222 (2022-003)

Material Weakness 2022

CO

Subrecipient Monitoring Eligibility Material Weakness

Internal Control Over Compliance Personnel Responsible for Corrective Action: Venita Dye, Anticipated Completion Date: December 31, 2023 Corrective Action Plan Broomfield agrees with the auditors? recommendation to establish and follow a documented internal control process over the review of eligibi...

Internal Control Over Compliance Personnel Responsible for Corrective Action: Venita Dye, Anticipated Completion Date: December 31, 2023 Corrective Action Plan Broomfield agrees with the auditors? recommendation to establish and follow a documented internal control process over the review of eligibility determinations. Staff will work to develop an appropriate internal control process and once the process has been developed staff will document, in writing, the process and review it with department leaders. Additionally, staff members working in areas concerning this process will be trained to ensure process adherence.

View Audit 46352

Finding 42221 (2022-001)

Material Weakness 2022

Village of Clemmons

NC

Material Weakness Internal Control / Segregation of Duties

MATERIAL WEAKNESS 2022 ?001 Segregation of Duties Name of contact person: Ann Stroud, Finance Officer Corrective Action: The duties are separated a much as possible with limited staff and alternative controls are in place to provide reasonable assurance that the financial statements are not mis...

MATERIAL WEAKNESS 2022 ?001 Segregation of Duties Name of contact person: Ann Stroud, Finance Officer Corrective Action: The duties are separated a much as possible with limited staff and alternative controls are in place to provide reasonable assurance that the financial statements are not misstated. At this time, it would be cost prohibitive to add personnel just for segregation of duties. The Village recognizes that reasonable assurance takes into consideration that the cost of internal control should not exceed the benefits. The manager or designated alternate is control for most of the finance functions such as review of accounts payable and bank statements. The Mayor or Mayor Pro Tem manually signs checks, so there is a second review before the checks are mailed. The Clerk mails the payable checks. The clerk the deposits and deposits with bank and the Finance Officer records. Purchase card transactions for public works is entered by senior administrative assistant. The Council receives check register, cash balances and revenue and expenditure review on a monthly basis. The Village continues to review possible segregation of duties, if personnel expertise allows. Proposed Completion Date: The Village has implemented the segregation of duties as much as possible without hiring additional personnel that is cost prohibitive at the moment. We have implemented review procedures with management that we believe would prevent any material misstatements of the financial statements. Since the manager is the designated control for finance functions, there is an alternate designated by the Manager.

View Audit 46349

Finding 42193 (2022-004)

Material Weakness 2022

Naco Elementary School District No.23

AZ

Allowable Costs / Cost Principles Material Weakness Matching / Level of Effort / Earmarking

FINDING 2022-004 Schedule of Federal Expenditures We have prepared the accompanying corrective action plan as required by the standards applicable to financial audit contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Unifo...

FINDING 2022-004 Schedule of Federal Expenditures We have prepared the accompanying corrective action plan as required by the standards applicable to financial audit contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Federal Assistance Number 84.425 Program Title Covid-19 Education Stabilization Fund Federal Agency U.S. Department of Education Compliance Requirements A. Activities Allowed or Unallowed B. Allowable Costs/Cost Principles Finding Type Noncompliance, Material Weakness CONDITION The District recorded $67,632 in employee health insurance expenditures to the federal program Covid-19 Education Stabilization Fund. Due to errors in the posting of health insurance expenditures the amount of health insurance applied could not be relied on. It could not be determined if the health insurance expenditures reported were questioned costs. CORRECTIVE ACTION PLAN Management is in the process of hiring additional personnel to alleviate the workload of the Business Manager and will evaluate the need for the consultant when that process is complete. DISTRICT CONTACT Timothy Mayclin, Superintendent Completion Date June 30, 2023

View Audit 40032

Finding 42192 (2022-004)

Material Weakness 2022

Van Buren County Hospital

IA

Reporting Material Weakness Matching / Level of Effort / Earmarking

Based on the size of the hospital and expenses, it is not cost effective to have an internal control system designed to provide for the preparation of this schedule. We requested that our auditors, Eide Bailly LLP, prepared this schedule as part of their single audit. We will designate someone to re...

Based on the size of the hospital and expenses, it is not cost effective to have an internal control system designed to provide for the preparation of this schedule. We requested that our auditors, Eide Bailly LLP, prepared this schedule as part of their single audit. We will designate someone to review this schedule and approve moving forward.

View Audit 39690

Finding 42184 (2022-002)

Material Weakness 2022

Martin County

MN

Material Weakness Reporting Internal Control / Segregation of Duties

Finding Number: 2022-002 Finding Title: Reporting Program: 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Michael Forstner, Auditor/Treasurer Corrective Action Planned: Implement procedures to ensure federal program reports...

Finding Number: 2022-002 Finding Title: Reporting Program: 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Michael Forstner, Auditor/Treasurer Corrective Action Planned: Implement procedures to ensure federal program reports are completed accurately including consulting reporting instructions provided by grantor agencies and contacting the grantor agencies for assistance when necessary. Anticipated Completion Date: December 1, 2023

View Audit 39433

Finding 42159 (2022-007)

Material Weakness 2022

Leflore County Hospital Authority Dba Eomc

OK

Internal Control / Segregation of Duties Special Tests & Provisions Material Weakness

Maintenance of Debt Service Reserve Account Finding: 2022-007 Federal Agency Name: U.S. Department of Agriculture Program Name Community Facilities Loans and Grants Federal Financial Assistance Listing Number 10.766 Finding Summary: The Authority did not deposit the required funds into the debt s...

Maintenance of Debt Service Reserve Account Finding: 2022-007 Federal Agency Name: U.S. Department of Agriculture Program Name Community Facilities Loans and Grants Federal Financial Assistance Listing Number 10.766 Finding Summary: The Authority did not deposit the required funds into the debt service fund until October 2021 and the Authority?s June 2022 deposit was not received by the bank until July 11, 2022. Responsible Individual: Priacilla Leatherman Interim Chief Financial Officer Corrective Action Plan: The Authority is in the process of revising controls to ensure deposits are made timely and they are establishing controls to aid with the monitoring the debt service requirements are being met. Anticipated completion date: Ongoing

View Audit 50082

Finding 42151 (2022-001)

Material Weakness 2022

Nine Mile Falls School District No. 325/179

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Nine Mile Falls School District No. 325/179 September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Nine Mile Falls School District No. 325/179 September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Claire Olson, Executive Director of Business Nine Mile Falls School District No. 325/179 10110 W. Charles Road Nine Mile Falls, WA 99026 Corrective action the auditee plans to take in response to the finding: The district relied upon experienced contractors during these federally-funded projects to ensure proper contract language was used and to submit weekly certified payroll reports. The two (2) contracts without specific Davis Bacon language both mentioned local prevailing wages, which is higher than federal prevailing wages, so both the contractors and the district thought this was sufficient and would be considered compliant. Future federal projects exceeding $2,000 in federal dollars will include federal language as required by Title 29 CFR, ?5.5. The district has created a project tracking sheet which contains the following information: project location, project description, funding source, estimated contract amount, date of award, awarded contractor, SAM verification date, intent and affidavit numbers and dates, subcontractor information, and certified payroll verification for weeks work completed. Anticipated date to complete the corrective action: These changes were implemented immediately.

View Audit 47836

Finding 42088 (2022-002)

Material Weakness 2022

Greenville Public School District

MS

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles

2022-002 a. Name of Contact Person Responsible for Corrective Action: Waukesah Townsend ? Business Manager b. Corrective Action Planned: We will implement policies or procedures to establish an internal control system that will ensure strong financial accountability to ensure compliance with ...

2022-002 a. Name of Contact Person Responsible for Corrective Action: Waukesah Townsend ? Business Manager b. Corrective Action Planned: We will implement policies or procedures to establish an internal control system that will ensure strong financial accountability to ensure compliance with all state and federal purchasing requirements. c. Anticipated Completion Date: Immediately.

View Audit 38595 Questioned Costs: $1

Finding 42076 (2022-002)

Material Weakness 2022

The Oasis Institute and Supporting Organizations

MO

Subrecipient Monitoring Material Weakness Reporting

Finding No. 2022-002 Material Weakness Personnel Responsible For Corrective Action: Dawn Anderson, Chief Operating Officer Anticipated Completion Date: December 31, 2023 Corrective Action Plan: As mentioned above, we have already begun compiling the data for submission of the FFATA reportin...

Finding No. 2022-002 Material Weakness Personnel Responsible For Corrective Action: Dawn Anderson, Chief Operating Officer Anticipated Completion Date: December 31, 2023 Corrective Action Plan: As mentioned above, we have already begun compiling the data for submission of the FFATA reporting for the 2023 year. We will then work with resources from the Federal Subaward Reporting System (FSRS) to get current with prior reporting years for which we may be obligated. Prior to submission, the reports will be reviewed and approved. The FFATA reporting will become a regular part of our process going forward now that we understand our obligation.

View Audit 45579

Finding 42043 (2022-003)

Material Weakness 2022

Jacksonville College

TX

Matching / Level of Effort / Earmarking Cash Management Material Weakness § 200.303

Finding 2022-003: Information on the Federal Program: 84.42SF - Higher Education Emergency Relief Fund - institutional Portion, 84.42SE- Higher Education Emergency Relief Fund - Student Portion Compliance Requirement: Cash Management Type of Finding: Material Weakness Criteria: Under 2 CFR Section 2...

Finding 2022-003: Information on the Federal Program: 84.42SF - Higher Education Emergency Relief Fund - institutional Portion, 84.42SE- Higher Education Emergency Relief Fund - Student Portion Compliance Requirement: Cash Management Type of Finding: Material Weakness Criteria: Under 2 CFR Section 200.303(a), non-federal entities must establish and maintain effective internal controls to provide reasonable assurance that the entity is managing the federal awards in compliance with statutes, regulations, and the terms and conditions of the award. Additionally, under HEERF award, grantees are under an obligation to minimize the time between drawing down funds from GS and paying obligations incurred by the grantee (liquidation). If a HEERF grantee is using HEERF grant funds to make financial aid grants to students, the Department may evaluate for compliance with the rule grantees who have not drawn down the funds from GS and not paid the obligations (the financial aid grants to students) to the students within fifteen calendar days. The Supplemental Agreement published by the U.S. Depaitment of Education pe1tammg to Supplemental Grant Funds identifies that funds not disbursed within 3 days of being drawn down may be subject to heightened scrutiny by the U.S. Department of Education, the institution's auditors, and/or the Department's Office of the Inspector General. Internal controls over compliance with direct and material compliance requirements should be sufficient to prevent or detect and correct material noncompliance in a timely manner. Condition: During testing of cash management compliance requirements, it was noted that Jacksonville College had drawn down the entirety of the HEERF awards in 2021 and recorded $1,302,078. In 2022, the College had expended the majority of the funds but continues to report a deferred liability of $42,887 related to prematurely drawn-down HEERF funds. Context: Jacksonville College did not review compliance requirements related to drawing down of grant funds and over-drew funds related to the HEERF grant. Questioned Costs: $42,887 remaining in Deferred Income. Cause: A material weakness in internal control over compliance exists relating to cash management. Personnel responsible for maintaining compliance with cash management did not have sufficient education on the cash management requirements. In addition, there was no review over compliance with cash management requirements to monitor compliance. Effect or Potential Effect: The College was not in compliance with Federal requirements of the COVID-l 9 Education Stabilization Fund. 44 Repeat Finding: Not a repeat finding. Recommendation: We recommend that the College put into place controls that require review of grant requirements prior to drawing down funds. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College regrets that this was the process that was used. The failure to review the requirements for the draw-down of HEERF funds was managed by a previous administration. When it was discovered that the proper process was not used by the previous administration, immediate controls and policy reviews were put into place to avoid any further issues of non-compliance. Specifically, Cabinet held weekly meetings where the Executive Vice President was responsible to update Executive Administration with the current status on the utilization of funds. Since that time, a new president has been put into place by the Board of Trustees. The president is committed to following whatever requirements are mandated for all federal programs. In collaboration with all Cabinet members, relevant departments on campus, and a financial consultant, the College will avoid any further issues of non-compliance.

View Audit 41904

Finding 42025 (2022-002)

Material Weakness 2022

Southwest Health System, Inc.

CO

Material Weakness Reporting Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN July 26, 2023 U.S. Department of Health and Human Services Southwest Health System, Inc. respectively submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Blue & Co., LLC 2650 Eastpoi...

CORRECTIVE ACTION PLAN July 26, 2023 U.S. Department of Health and Human Services Southwest Health System, Inc. respectively submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Blue & Co., LLC 2650 Eastpoint Pkwy., Suite 300 Louisville, Kentucky 40223 Audit period: Year ended December 31, 2022. The findings from the schedule of findings and questioned costs for the year ended December 31, 2022 are discussed below. The findings are numbered consistently with the numbers assigned in the Schedule. FINDINGS ? FINANCIAL STATEMENT AUDIT 2022-001 Condition: We did not evaluate program requirements to determine our eligibility to recognize grant revenue when it was earned under the terms of the program. Action: We will implement internal control processes to ensure the proper recognition of grant revenue when it is earned. FINDINGS ? FEDERAL AWARD PROGRAM AUDITS 2022-002 Condition: During our testing of the underlying information supporting lost revenue reported by the Health System, we noted two years where patient service revenue per the filing did not reconcile to the audited financial statements. Action: Management will implement internal control procedures to ensure proper reporting of lost revenues, as is required under the reporting guidelines stipulated by HRSA, in future reporting periods. If the U.S. Department of Health and Human Services has questions regarding this plan, please call Shelle Diehm, Interim CFO, at (970) 564-2145. Sincerely, Shelle Diehm Interim CFO

View Audit 39259

Finding 42022 (2022-002)

Material Weakness 2022

Spyglass Ridge

OR

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Allowable Costs / Cost Principles

We agree with this finding. NWCH was successful in adding needed staff in 2023, but was unable to hire a degreed accountant or controller, or to contract with an accounting firm for oversight of the accounting function. Bookkeeper training was provided from Shelter Resources Financial Manager in Feb...

We agree with this finding. NWCH was successful in adding needed staff in 2023, but was unable to hire a degreed accountant or controller, or to contract with an accounting firm for oversight of the accounting function. Bookkeeper training was provided from Shelter Resources Financial Manager in February 2023. NWCH is researching CPA firms in order to contract a qualified controller with expertise in real estate holdings relevant to NWCH. NWCH has been actively searching for a qualified CPA to hire or contract with since 2021, however, due to capacity constraints and overwhelmed CPA firms, NWCH has been unsuccessful. Efforts to hire experienced accounting personnel continues.

View Audit 39921

Finding 41968 (2022-001)

Material Weakness 2022

University of Mary Hardin-Baylor

TX

Student Financial Aid Special Tests & Provisions Material Weakness

CORRECTIVE ACTION PLAN Finding 2022-001 Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Cluster ALN: 84.063 and 84.268 Finding Summary: University of Mary Hardin-Baylor (?UMHB?) had three conditions that led to NSLDS reporting discrepancies...

CORRECTIVE ACTION PLAN Finding 2022-001 Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Cluster ALN: 84.063 and 84.268 Finding Summary: University of Mary Hardin-Baylor (?UMHB?) had three conditions that led to NSLDS reporting discrepancies for five students. Cause 1: A system report used for NSLDS reporting incorrectly included the end of a student?s enrollment term instead of the date of official withdrawal communication. Cause 2: UMHB did not adjust the NSLDS transmittal calendar when UMHB?s academic calendar was modified for an earlier start date. Cause 3: A system report used for NSLDS reporting did not include withdrawal dates for students that had unofficially withdrawn. Responsible Individuals: Trent Bridges, Director of Data Quality & Institutional Analytics Bethany Chapman, Institutional Research Coordinator Corrective Action Plan: Related to Causes 1 and 3: UMHB will review all the coding on system reports used for NSLDS reporting to assess accuracy and completeness of the data based on any changes in business practice and make updates to system reports as necessary. UMHB will update its internal process to document any required special handling of records based on system limitations. UMHB will reassess system report and processes used for NSLDS reporting prior to the beginning of each fall and spring semester. Related to Cause 2: UMHB has adjusted its NSLDS submission schedule according to our new academic calendar with the first of term submission occurring on the census date. UMHB will establish a schedule to include more frequent submissions throughout the term. Additionally, UMHB will run a withdrawal report twice a month and manually adjust enrollment status to ensure these students are reported as withdrawn correctly to NSLDS. Anticipated Completion Date: September 15, 2022

View Audit 45749

Finding 41920 (2022-001)

Material Weakness 2022

1890 Universities Foundation

DC

Subrecipient Monitoring Material Weakness Reporting

Finding 2022-001 SB Finding: During our audit, it came to our attention that the 2022 opening net assets did not reconcile to the 2021 independent audited amounts. There were several changes to prior year balances after the end of the audit. Additionally, there is no supervisory review of journal...

Finding 2022-001 SB Finding: During our audit, it came to our attention that the 2022 opening net assets did not reconcile to the 2021 independent audited amounts. There were several changes to prior year balances after the end of the audit. Additionally, there is no supervisory review of journal entries and general ledger activity on a monthly basis. Foundation?s Response: The Foundation does not concur. The auditor advised the Foundation that the material weakness finding was due to the ?additional time and effort needed to reconcile opening balances.? During the 2021 audit, the Foundation advised the auditor that general ledger account names would change in 2022, as part of the corrective action plan to clear the 2021 finding. The auditor acknowledged observing differences during the 2022 entrance conference, however there was no coordination to map account name changes prior to uploading the Foundation?s financial statements into the auditor?s system. As a result, multiple accounts did not map correctly to the 2021 account names and dozens of variances were created. Account name changes fell into two categories. First, we added clarifying language to distinguish expenditure accounts as G&A or Program. For example, the account name Travel: Reimbursements was changed to Company Travel: Reimbursements to clearly identify the account as a G&A expenditure. The purpose of which was to improve the effectiveness of account reconciliations, and reduce our risk of erroneous financial statement presentation, and our risk of erroneously charging an unallowable cost to federal funds. The Foundation updated 12 general ledger account names, and when posted into the auditor?s system, they were added as new accounts. This initially resulted in 24 account balance variances, however once the accounts were mapped, the variances were resolved. A second category of account changes involved the Foundation?s revenue accounts. The Foundation provided the auditor with a detailed accounting treatment plan during the 2021 audit as advance notice for 2022. We added primary accounts to clearly distinguish a funding source as Federal, Federal pass-through, non-Federal, Corporate and Private Donor, for the purpose of standardizing year-end accrual procedures and to ensure greater accuracy in the carry forward of net assets. Thirteen revenue accounts were moved under the new primary accounts, and this resulted in 18 variances in the SB system. Again, once the accounts were mapped, the variances were resolved. The Foundation does not expect mis-matched accounts to occur in the future. During our variance reconciliation, the Foundation added SB?s numerical codes to our account names to allow SB?s system to match records numerically, rather than by name. The Foundation did adjust two year-end accrual balances to correct items missed in 2021. During the 2022 audit the Foundation requested guidance on restating the 2021 statements for the adjustments, however, because the amount was immaterial, the auditor recommended the adjustment be made in 2022. Foundation removed the 2021 post-audit adjustments and posted them to 2022. The total amount of the adjustments was $126,031. The auditor?s corrective action was completed after the 2021 audit. Reconciliations are completed monthly, quarterly, and/or annually. Additionally, we engaged a bookkeeper that is credentialed as a certified professional advisor for our accounting software. The bookkeeper?s beginning task was to perform a ?health check? of the accrual accounts set up during the 2021 audit, and we were assured of the effectiveness of our accounts. On a monthly basis, the bookkeeper performs monthly account reconciliations, financial statement preparation, and variance identification, when applicable. The reconciliations are overseen by Foundation?s Director of Finance, a certified public accountant.

View Audit 44502

Finding 41911 (2022-003)

Material Weakness 2022

Boyd County Nebraska

NE

Internal Control / Segregation of Duties Material Weakness

2022-003 Internal Control Structure Design Recommendation: While considering the cost of any benefits derived, activities should be segregated and handled by different employees. Action Taken: The cost of implementing a complete set of controls far outweighs the benefits derived by such. It is n...

2022-003 Internal Control Structure Design Recommendation: While considering the cost of any benefits derived, activities should be segregated and handled by different employees. Action Taken: The cost of implementing a complete set of controls far outweighs the benefits derived by such. It is not financially feasible to have a complete set of controls.

View Audit 38968

Finding 41889 (2022-001)

Material Weakness 2022

Zelienople Airport Authority

PA

Material Weakness

Audit Period: September 1, 2021 ? August 31, 2022 The Zelienople Airport Authority respectfully submits the following corrective action plan for the year ended August 31, 2022. The finding from the August 31, 2022 schedule of findings and questioned costs is discussed below. The finding is numbere...

Audit Period: September 1, 2021 ? August 31, 2022 The Zelienople Airport Authority respectfully submits the following corrective action plan for the year ended August 31, 2022. The finding from the August 31, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS AND QUESTIONED COSTS ? FINANCIAL STATEMENT AUDIT 2022-001 Material Weakness ? Prior Period Adjustment Recommendation: The Authority should perform a physical fixed asset observation on an annual basis to ensure physical fixed assets are accurately reflected in the underlying supporting schedules. Additionally, the underlying supporting schedules should be reconciled to the trial balance on an annual basis. Views of Responsible Officials: The Authority agrees with the finding and will implement internal procedures to perform annual fixed asset observations to ensure physical fixed assets agree with underlying supporting schedules, which will be reconciled to the trial balance on an annual basis.

View Audit 38912

Finding 41849 (2022-001)

Material Weakness 2022

Central Jersey Legal Services, Inc.

NJ

Material Weakness Reporting Internal Control / Segregation of Duties

In response to the findings of Sobel Co in the course of their audit, the primary reason for the many adjustments that had to be made in the GL had to do primarily with a series of staffing turnover issues in our finance department. We have now hired appropriate permanent staff and have set up proce...

In response to the findings of Sobel Co in the course of their audit, the primary reason for the many adjustments that had to be made in the GL had to do primarily with a series of staffing turnover issues in our finance department. We have now hired appropriate permanent staff and have set up procedures that will keep this from recurring. Our plan of corrective action is as follows: Central Jersey Legal Services will reconcile all accounts on a monthly basis and close the books in a timely manner at year end. All entries to be made in MIP will be reviewed for accuracy and approved by the CFO prior to posting to the general ledger. Procedures regarding Accounts Payable and Expense Allocations are being reviewed and updated to strengthen internal control.

View Audit 39837

Finding 41835 (2022-014)

Material Weakness 2022

Harris-Stowe State University

MO

Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring

Finding 2022-014 Personnel Responsible for Corrective Action: Director of Financial Aid, James Green Anticipated Completion Date: June 2023 Corrective Action Plan: The calendar for 2022 - 2023 academic year has been updated to ensure the correct number of days are used for return of Title IV ca...

Finding 2022-014 Personnel Responsible for Corrective Action: Director of Financial Aid, James Green Anticipated Completion Date: June 2023 Corrective Action Plan: The calendar for 2022 - 2023 academic year has been updated to ensure the correct number of days are used for return of Title IV calculations.

View Audit 40401

Finding 41822 (2022-008)

Material Weakness 2022

Harris-Stowe State University

MO

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

Finding 2022-008 Personnel Responsible for Corrective Action: Assistant Comptroller ? Brian Huggins Anticipated Completion Date: July 2022 Corrective Action Plan: The University will document lost revenue in comparison to the Board of Regents approved budget. The calculation will be prepared by...

Finding 2022-008 Personnel Responsible for Corrective Action: Assistant Comptroller ? Brian Huggins Anticipated Completion Date: July 2022 Corrective Action Plan: The University will document lost revenue in comparison to the Board of Regents approved budget. The calculation will be prepared by the Assistant Comptroller, reviewed by the Comptroller as the 2nd reviewer, and approved by the Chief Financial Officer, as the 3rd and final review for charges being allocated to the grant.

View Audit 40401

Finding 41821 (2022-010)

Material Weakness 2022

Harris-Stowe State University

MO

Subrecipient Monitoring Cash Management Material Weakness

Finding 2022-010 Personnel Responsible for Corrective Action: Assistant Comptroller ? Brian Huggins Anticipated Completion Date: June 2023 Corrective Action Plan: The University Finance Compliance Officer will create and publish an operational calendar listing name of report, department respon...

Finding 2022-010 Personnel Responsible for Corrective Action: Assistant Comptroller ? Brian Huggins Anticipated Completion Date: June 2023 Corrective Action Plan: The University Finance Compliance Officer will create and publish an operational calendar listing name of report, department responsible for reporting, reporting deadlines, and governing agency. The Finance Compliance Officer will work with the respective departments to ensure accurate and timely completion of all reports.

View Audit 40401

Finding 41819 (2022-009)

Material Weakness 2022

Harris-Stowe State University

MO

Subrecipient Monitoring Material Weakness Reporting

Finding 2022-009 Personnel Responsible for Corrective Action: Assistant Comptroller ? Brian Huggins Anticipated Completion Date: June 2023 Corrective Action Plan: The University Finance Compliance Officer will create and publish an operational calendar listing name of report, department respon...

Finding 2022-009 Personnel Responsible for Corrective Action: Assistant Comptroller ? Brian Huggins Anticipated Completion Date: June 2023 Corrective Action Plan: The University Finance Compliance Officer will create and publish an operational calendar listing name of report, department responsible for reporting, reporting deadlines, and governing agency. The Finance Compliance Officer will work with the respective departments to ensure accurate and timely completion of all reports.

View Audit 40401

Finding 41817 (2022-007)

Material Weakness 2022

Harris-Stowe State University

MO

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.403 § 200.430

Finding 2022-007 Personnel Responsible for Corrective Action: Assistant Comptroller ? Brian Huggins Anticipated Completion Date: June 2023 Corrective Action Plan: The University's current process is to collect and retain procurement documents for no less than five years. The institution will wo...

Finding 2022-007 Personnel Responsible for Corrective Action: Assistant Comptroller ? Brian Huggins Anticipated Completion Date: June 2023 Corrective Action Plan: The University's current process is to collect and retain procurement documents for no less than five years. The institution will work to strengthen the current process in place relevant to securing adequate documentation. Supporting documentation was provided for data selection relating to the upgrades to the HVAC, ventilation, and the spacing of the academic facilities which were all completed in accordance with Covid guidelines. The University is working with our third-party payroll provider to automate time and effort reporting.. We are currently using paper forms for reporting until we can implement Time & Effort through ADP. The Director of Title III & Finance Compliance officer to further discuss time and effort.

View Audit 40401

Finding 41808 (2022-006)

Material Weakness 2022

Harris-Stowe State University

MO

Special Tests & Provisions Subrecipient Monitoring Eligibility

Finding 2022-006 Personnel Responsible for Corrective Action: Director of the TRIO Program ? Jasmine Lewis Anticipated Completion Date: June 2023 Corrective Action Plan: The University's TRIO Division has implemented a process across all three programs in which Educational Advisors provide broc...

Finding 2022-006 Personnel Responsible for Corrective Action: Director of the TRIO Program ? Jasmine Lewis Anticipated Completion Date: June 2023 Corrective Action Plan: The University's TRIO Division has implemented a process across all three programs in which Educational Advisors provide brochures which outline eligibility requirements as well as the services offered to student participants. Educational Advisors also track services provided to program participants through participant sign-in. At the conclusion of each grant year, the Executive Director will solicit the services of a third-party to conduct an external review to ensure the program's compliance.

View Audit 40401

Finding 41807 (2022-005)

Material Weakness 2022

Harris-Stowe State University

MO

Subrecipient Monitoring Eligibility Material Weakness

Finding 2022-005 Personnel Responsible for Corrective Action: Director of the TRIO Program ? Jasmine Lewis Anticipated Completion Date: June 2023 Corrective Action Plan: The University's TRIO Division has implemented a process which consists of the Educational Advisors for each program (Educati...

Finding 2022-005 Personnel Responsible for Corrective Action: Director of the TRIO Program ? Jasmine Lewis Anticipated Completion Date: June 2023 Corrective Action Plan: The University's TRIO Division has implemented a process which consists of the Educational Advisors for each program (Educational Talent Search, Upward Bound, and Student Support Services) creates a file which includes documents to determine student participant eligibility for their respective programs. Once the student participants complete all required forms from the checklist, the Educational Advisors then determine the students eligibility for the program. Once eligibility has been established the file is escalated to the Director of the respective programs for a 2nd review for accuracy. At the conclusion of each grant year, the Executive Director will solicit the services of a third-party to conduct an external review to ensure the program's compliance.

View Audit 40401

Finding 41799 (2022-003)

Material Weakness 2022

Harris-Stowe State University

MO

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.403 § 200.430

Finding 2022-003 Personnel Responsible for Corrective Action: Director of Title III and Compliance ? Dr. Neidra Butler Anticipated Completion Date: July 2022 Corrective Action Plan: The University is working with our third-party payroll provider to automate time and effort reporting.. We are c...

Finding 2022-003 Personnel Responsible for Corrective Action: Director of Title III and Compliance ? Dr. Neidra Butler Anticipated Completion Date: July 2022 Corrective Action Plan: The University is working with our third-party payroll provider to automate time and effort reporting.. We are currently using paper forms for reporting until we can implement Time & Effort through ADP. The Director of Title III & Finance Compliance officer to further discuss time and effort.

View Audit 40401 Questioned Costs: $1

Corrective Action Plans

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