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Finding 381036 (2023-005)
Significant Deficiency 2023
Carman-Ainsworth Community Schools
MI
Questioned Costs
The Assistant Superintendent has created a spreadsheet for Early Head Start payroll that shows rate of pay, number of hours, longevity and benefits available with corresponding account numbers. This spreadsheet will be used during the program grant year to verify that payroll charges by employee to...
The Assistant Superintendent has created a spreadsheet for Early Head Start payroll that shows rate of pay, number of hours, longevity and benefits available with corresponding account numbers. This spreadsheet will be used during the program grant year to verify that payroll charges by employee to the Early Head Start program are consistent with approved contracts .
View Audit 295810 Questioned Costs: $1
Minneapolis Special School District No. 1
MN
Questioned Costs Cash Management Internal Control / Segregation of Duties
CORRECTIVE ACTION PLAN (CAP): 1. Explanation of Disagreement with Audit Finding There is no disagreement with the finding. 2. Actions Planned in Response to Finding The District's internal controls related to payroll will continue to improve. 3. Official Responsible for Ensuring CAP Linh Phan, Mana...
CORRECTIVE ACTION PLAN (CAP): 1. Explanation of Disagreement with Audit Finding There is no disagreement with the finding. 2. Actions Planned in Response to Finding The District's internal controls related to payroll will continue to improve. 3. Official Responsible for Ensuring CAP Linh Phan, Manager, Accounting and Finance, Grants Accounting 4. Planned Completion Date for CAP The planned completion date for the CAP is June 30, 2024. 5. Plan to Monitor Completion of CAP The Finance Department management will be monitoring the corrective action plan.
View Audit 295796 Questioned Costs: $1
Central Christian College of Kansas and Affiliates
KS
Questioned Costs Student Financial Aid Eligibility
Under Awarding of Pell Based on Enrollment Status Planned Corrective Action: Crossover PELL only occurs with the College's online population of students and while there are systems currently in place to check for this, it does not always get caught. There is a plan in place to begin a better tracki...
Under Awarding of Pell Based on Enrollment Status Planned Corrective Action: Crossover PELL only occurs with the College's online population of students and while there are systems currently in place to check for this, it does not always get caught. There is a plan in place to begin a better tracking system within the Financial Aid Office to track who should have crossover PELL so that it can be certain it is not missed. The Financial Aid Office will also request a list of all summer school students from the Academic Office to confirm summer attendance and funding eligibility. Person Responsible for Corrective Action Plan: Lyndsi Romero, Director of Financial Aid Anticipated Date of Completion: 12/31/2024
View Audit 295660 Questioned Costs: $1
Finding 380921 (2023-004)
Significant Deficiency 2023
Village of Rantoul
IL
Questioned Costs Allowable Costs / Cost Principles § 200.303
Significant Deficiency in Internal Control over Compliance (Reporting) Recommendation: We recommend the Village review its procedures relative to allocating costs and reviewing support provided for reporting to Federal programs. Explanation of disagreement with audit finding: There is no disagree...
Significant Deficiency in Internal Control over Compliance (Reporting) Recommendation: We recommend the Village review its procedures relative to allocating costs and reviewing support provided for reporting to Federal programs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The finding is relative to legal expenses which, which documentation existed indicating legal services provided, it was not listed separately in a way to easily identify the expenditures were a direct result of American Rescue Plan Act (ARPA) spending. As we progress, any legal expenses for projects specific o ARPA will need to be billed under a separate line hosting only ARPA-related expenditures, and the ARPA internal financial code will be applied for redundant identification. Name of the contact person responsible for corrective action: Angela Schults, Comptroller Planned completion date for corrective action plan: 1 April 2024
View Audit 295632 Questioned Costs: $1
Finding 380911 (2023-006)
Material Weakness 2023
Carroll County Youth Service Bureau Inc.
MD
Questioned Costs Allowable Costs / Cost Principles Reporting
CCYSB will keep accounting records on the accrual basis of accounting during the fiscal year to ensure that costs are claimed for reimbursement during the applicable reporting period. All grant budgets will be reviewed to ensure they are capturing only allowable costs.
CCYSB will keep accounting records on the accrual basis of accounting during the fiscal year to ensure that costs are claimed for reimbursement during the applicable reporting period. All grant budgets will be reviewed to ensure they are capturing only allowable costs.
View Audit 295602 Questioned Costs: $1
Finding 380902 (2023-002)
Material Weakness 2023
Cameron Regional Medical Center
MO
Questioned Costs Allowable Costs / Cost Principles Reporting
Corrective Action: The Medical Center has fully expended federal funds from all grant programs as of September 30, 2023. The Medical Center does not anticipate receiving future federal grants. If future federal grants are received, controls will be added to verify allowable expenditures are for i...
Corrective Action: The Medical Center has fully expended federal funds from all grant programs as of September 30, 2023. The Medical Center does not anticipate receiving future federal grants. If future federal grants are received, controls will be added to verify allowable expenditures are for items that have not already been reimbursed by other sources. Person Responsible: Rosa Patti, CFO (816) 649-3274 RPatti@cameronregional.org Proposed Completion Date: February 29, 2024
View Audit 295573 Questioned Costs: $1
Finding 380866 (2023-003)
Significant Deficiency 2023
Springfield Technical Community College
MA
Questioned Costs Student Financial Aid
Corrective Action Plan The Student Financial Services department has undergone major process improvements over the previous fifteen months. The processes and procedures for the calculation and Return of Title IV funds have been reviewed and staff in charge of these functions have been trained. Train...
Corrective Action Plan The Student Financial Services department has undergone major process improvements over the previous fifteen months. The processes and procedures for the calculation and Return of Title IV funds have been reviewed and staff in charge of these functions have been trained. Training materials have been recorded and are easily accessible to personnel as needed. All Title IV calculations are reviewed prior to being processed and a schedule has been implemented to ensure that funds are returned in a timely manner. In addition, the department’s staffing levels have improved. Timeline for Implementation of Corrective Action Plan The corrective action plan was implemented as of October 1, 2023. Contact Person Samantha Plourd, Dean of Enrollment, Retention & Completion
View Audit 295544 Questioned Costs: $1
Finding 380796 (2023-001)
Significant Deficiency 2023
South Country Central School District
NY
Questioned Costs Allowable Costs / Cost Principles Equipment & Real Property Management § 200.404
Significant Deficiency 2023-001. Allowable Costs/Cost Principles United States Federal Communications Commission: COVID-19: Emergency Connectivity Fund Program ALN: 32.009 Condition: Subpart E, 2 CFR §200.404 of the Uniform guidance requires that any monies charged to the Emergency Connectivity Fund...
Significant Deficiency 2023-001. Allowable Costs/Cost Principles United States Federal Communications Commission: COVID-19: Emergency Connectivity Fund Program ALN: 32.009 Condition: Subpart E, 2 CFR §200.404 of the Uniform guidance requires that any monies charged to the Emergency Connectivity Fund Program be reasonable costs allowable under the approved grant application, including the grant requirement that reimbursed costs for devices or equipment are only eligible for a one-per user limitation. During the current year, we noted that the District purchased and was reimbursed for additional devices or equipment beyond the unmet need and the one per-user limitation. Planned Corrective Action: The District agrees with the recommendation, and the Assistant Superintendent for Finance and Management Services will contact the federal agency to determine the appropriate action for the reimbursement of the excess funds received. Responsible Contact Person: Jennifer Segui Assistant Superintendent for Finance & Operations South Country Central School District 189 N. Dunton Avenue East Patchogue, NY 11772 Anticipated Completion Date: June 30, 2024
View Audit 295508 Questioned Costs: $1
Finding 380790 (2023-002)
Material Weakness 2023
Greene Acres Nursing Home Association, Inc.
AR
Questioned Costs Allowable Costs / Cost Principles Material Weakness
The Association agrees with the finding and will adopt the recommendation however there were additional expenditures during Period 5 that would have been in compliance with program allowable activities and allowable costs if selected for reporting in the PRF Reporting Portal.
The Association agrees with the finding and will adopt the recommendation however there were additional expenditures during Period 5 that would have been in compliance with program allowable activities and allowable costs if selected for reporting in the PRF Reporting Portal.
View Audit 295493 Questioned Costs: $1
Finding 380789 (2023-001)
Material Weakness 2023
Greene Acres Nursing Home Association, Inc.
AR
Questioned Costs Allowable Costs / Cost Principles Reporting
The Association agrees with the finding and will adopt the recommendation however there were additional expenditures during Period 5 that would have been in compliance with program allowable activities and allowable costs if selected for reporting in the PRF Reporting Portal.
The Association agrees with the finding and will adopt the recommendation however there were additional expenditures during Period 5 that would have been in compliance with program allowable activities and allowable costs if selected for reporting in the PRF Reporting Portal.
View Audit 295493 Questioned Costs: $1
Finding 380764 (2023-004)
Significant Deficiency 2023
Pittsburgh Institute of Mortuary Science, Inc.
PA
Questioned Costs Student Financial Aid Special Tests & Provisions
FINDING 2023-004: INCORRECT REFUND CALCULATIONS A. COMMENTS ON FINDING AND RECOMMENDATION(S): PIMS AGREES WITH THE FINDINGS OF THE AUDITORS THAT STUDENT B3 AND B 1 WERE INCORRECTLY REFUNDED DUE TO MISSING OR INCORRECT INFORMATION ON THE R2T4. PIMS WILL REFUND THE $352 OWED TO THE DOE. B. ACTIONS TAK...
FINDING 2023-004: INCORRECT REFUND CALCULATIONS A. COMMENTS ON FINDING AND RECOMMENDATION(S): PIMS AGREES WITH THE FINDINGS OF THE AUDITORS THAT STUDENT B3 AND B 1 WERE INCORRECTLY REFUNDED DUE TO MISSING OR INCORRECT INFORMATION ON THE R2T4. PIMS WILL REFUND THE $352 OWED TO THE DOE. B. ACTIONS TAKEN OR PLANNED: PIMS FA OFFICE HAS MOVED TO COMPLETING THE R2T4 ONLINE TO HELP ELIMINATE CALCULATION ERRORS. ALL R2T4'S ARE THEN REVIEWED BY FA MANAGER TO ENSURE ALL FIGURES ARE ENTERED CORRECTLY AND AUTO CALCULATING CORRECTLY.
View Audit 295472 Questioned Costs: $1
Pittsburgh Institute of Mortuary Science, Inc.
PA
Questioned Costs Student Financial Aid Special Tests & Provisions
FINDING 2023-003: LATE REFUND A. COMMENTS ON FINDING AND RECOMMENDATION(S): PIMS AGREES WITH THE FINDINGS OF THE AUDITORS THAT STUDENT B1 WAS REFUNDED WITHIN THE FEDERAL GUIDELINE TIME ALLOTMENT. B. ACTIONS TAKEN OR PLANNED: THE INSTITUTE HAS IMPROVED THE WITHDRAWAL PROCESS AND PROCEDURES UNDER NEW ...
FINDING 2023-003: LATE REFUND A. COMMENTS ON FINDING AND RECOMMENDATION(S): PIMS AGREES WITH THE FINDINGS OF THE AUDITORS THAT STUDENT B1 WAS REFUNDED WITHIN THE FEDERAL GUIDELINE TIME ALLOTMENT. B. ACTIONS TAKEN OR PLANNED: THE INSTITUTE HAS IMPROVED THE WITHDRAWAL PROCESS AND PROCEDURES UNDER NEW MANAGEMENT ALONG WITH WORKING MORE CLOSELY WITH THE ENROLLMENT OFFICE TO WATCH FOR STUDENTS THAT DO NOT BEGIN A NEW TERM.
View Audit 295472 Questioned Costs: $1
Pittsburgh Institute of Mortuary Science, Inc.
PA
Questioned Costs Eligibility Student Financial Aid
FINDING 2023-002: OVERAWARDED FEDERAL DIRECT SUBSIDIZED LOAN A. COMMENTS ON FINDING AND RECOMMENDATION(S): PIMS AGREES WITH THE FINDINGS OF THE AUDITORS THAT STUDENT B2 WAS NOT PROPERLY PRORATED WHEN FEDERAL DIRECT LOANS WERE CALCULATED. B. ACTIONS TAKEN OR PLANNED: MOSTLY ALL STUDENTS THAT ATTEND P...
FINDING 2023-002: OVERAWARDED FEDERAL DIRECT SUBSIDIZED LOAN A. COMMENTS ON FINDING AND RECOMMENDATION(S): PIMS AGREES WITH THE FINDINGS OF THE AUDITORS THAT STUDENT B2 WAS NOT PROPERLY PRORATED WHEN FEDERAL DIRECT LOANS WERE CALCULATED. B. ACTIONS TAKEN OR PLANNED: MOSTLY ALL STUDENTS THAT ATTEND PIMS NEED TO BE PRORATED FOR THEIR LAST ACADEMIC YEAR. THIS STUDENT SHOULD HAVE BEEN PRORATED, PIMS WILL RETURN THE $2,709 THE STUDENT IS INELIGIBLE FOR. FA MANAGEMENT HAS BEGUN CONDUCTING QUARTERLY FILE REVIEWS WHERE END PROCESSING AND STUDENT PRORATION CALCULATIONS CAN CONTINUE TO BE MONITORED FOR COMPLIANCE.
View Audit 295472 Questioned Costs: $1
Pittsburgh Institute of Mortuary Science, Inc.
PA
Questioned Costs Student Financial Aid Eligibility
FINDING 2023-001: INCORRECT PELL GRANTS A. COMMENTS ON FINDING AND RECOMMENDATION(S): PIMS AGREES WITH THE FINDINGS OF THE AUDITORS THAT STUDENT A1 RECEIVED THE INCORRECT AMOUNT OF PELL AND STUDENT B1 WAS INCORRECTLY ADJUSTED DURING THE R2T4 PROCESS. B. ACTIONS TAKEN OR PLANNED: PIMS HAS FOUND THAT ...
FINDING 2023-001: INCORRECT PELL GRANTS A. COMMENTS ON FINDING AND RECOMMENDATION(S): PIMS AGREES WITH THE FINDINGS OF THE AUDITORS THAT STUDENT A1 RECEIVED THE INCORRECT AMOUNT OF PELL AND STUDENT B1 WAS INCORRECTLY ADJUSTED DURING THE R2T4 PROCESS. B. ACTIONS TAKEN OR PLANNED: PIMS HAS FOUND THAT AN EXTRA LAYER OF REVIEW ON EACH PELL DISBURSEMENT ROSTER FROM FAME WILL ELIMINATE INCORRECT PAYMENTS. PIMS REPORTS THE NUMBER OF CREDITS AND ENROLLMENT STATUS TO FAME THEN FAME REQUESTS THE FUNDS BASED ON THIS INFORMATION THAT PIMS ELECTRONICALLY TRANSMITS. IN MOST CASES THE PAYMENT AND THE ENROLLMENT STATUS MATCH BUT FOR STUDENT A1 THAT IS NOT THE CASE. GOING FORWARD, AT THE TIME THE ROSTER IS PRODUCED THE FA OFFICE WILL VERIFY EACH PAYMENT BEFORE THE ROSTER GOES TO THE BUSINESS OFFICE. PIMS WILL ALSO RETURN THE $811 OF 21/22 PELL THAT STUDENT A1 WAS INELLIGIBLE FOR. PELL ADJUSTMENTS DURING THE R2T4 PROCESS WILL BE LOOKED AT BY BOTH THE FA PROCESSOR AND SUPERVISOR. AS WITH THE PELL MATCHING THE STUDENTS' ENROLLMENT WHILE ATTENDING THE INSTITUTE'S FA OFFICE UNDERSTANDS THAT THE SAME CONCEPT IS APPLIED WHEN A STUDENT WITHDRAWAL AND A PELL RE-CALCULATION IS REQUIRED. PIMS WILL RE-REQUEST ON BEHALF OF STUDENT B1 $431 IN PELL GRANT FUNDS.
View Audit 295472 Questioned Costs: $1
Finding 380756 (2023-001)
Significant Deficiency 2023
University of Indianapolis
IN
Questioned Costs Student Financial Aid Reporting
Finding 2023-001 To whom it may concern, UNIVERSITY of INDIANAPOLIS,,, UNIVERSITY OF INDIANAPOLIS'S RESPONSE TO AUDIT FINDING February 15, 2024 Management acknowledges the error in the Federal Work Study calculation. A refund was processed to the GS site on February 15th , 2024, in the amount of $90...
Finding 2023-001 To whom it may concern, UNIVERSITY of INDIANAPOLIS,,, UNIVERSITY OF INDIANAPOLIS'S RESPONSE TO AUDIT FINDING February 15, 2024 Management acknowledges the error in the Federal Work Study calculation. A refund was processed to the GS site on February 15th , 2024, in the amount of $90,184. Management further notes that it has removed the waiver from its calculation files. This corrective action will be monitored by the University's Controller and will be fully implemented during the 2023-2024 fiscal year. Jodi Purtee, AVP & Controller
View Audit 295435 Questioned Costs: $1
Finding 380754 (2023-001)
Material Weakness 2023
Huntsville School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Finding 2023-01: Criteria or specific requirement: Office of Management and Budget (OMB) 47 CFR § 54.1706 (b) states that eligible schools cannot request and receive support for the purchase of eligible equipment and services for use solely at the school; however, some on-campus use is permitted fo...
Finding 2023-01: Criteria or specific requirement: Office of Management and Budget (OMB) 47 CFR § 54.1706 (b) states that eligible schools cannot request and receive support for the purchase of eligible equipment and services for use solely at the school; however, some on-campus use is permitted for eligible equipment that was purchased primarily to provide off-campus access.
View Audit 295432 Questioned Costs: $1
Finding 380754 (2023-001)
Material Weakness 2023
Huntsville School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Condition: During testing, we identified unallowable costs totaling $228,436 were paid from the Emergency Connectivity Fund for 722 connected devices that were purchased primarily for on-campus access and were not distributed to students for off-campus remote learning.
Condition: During testing, we identified unallowable costs totaling $228,436 were paid from the Emergency Connectivity Fund for 722 connected devices that were purchased primarily for on-campus access and were not distributed to students for off-campus remote learning.
View Audit 295432 Questioned Costs: $1
Finding 380754 (2023-001)
Material Weakness 2023
Huntsville School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Cause: Lack of internal controls and management oversight of program expenditures.
Cause: Lack of internal controls and management oversight of program expenditures.
View Audit 295432 Questioned Costs: $1
Finding 380754 (2023-001)
Material Weakness 2023
Huntsville School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Effect: Unallowable costs of $228,436 were paid from the Emergency Connectivity Fund.
Effect: Unallowable costs of $228,436 were paid from the Emergency Connectivity Fund.
View Audit 295432 Questioned Costs: $1
Finding 380754 (2023-001)
Material Weakness 2023
Huntsville School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Questioned costs: The amount of questioned costs was $228,436.
Questioned costs: The amount of questioned costs was $228,436.
View Audit 295432 Questioned Costs: $1
Finding 380754 (2023-001)
Material Weakness 2023
Huntsville School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Context: As a result of an examination of Emergency Connectivity Fund checks paid, review of inventory records maintained for connected devices purchased, and interviews of District personnel, it was determined that 722 out of 1,522 devices purchased were not primarily for off-campus use and resulte...
Context: As a result of an examination of Emergency Connectivity Fund checks paid, review of inventory records maintained for connected devices purchased, and interviews of District personnel, it was determined that 722 out of 1,522 devices purchased were not primarily for off-campus use and resulted in unallowable costs.
View Audit 295432 Questioned Costs: $1
Finding 380754 (2023-001)
Material Weakness 2023
Huntsville School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Name and Contact of Responsible Person(s) for Corrective Action: Jonathan Warren (jwarren@1hsd.org 479-738-2011) and Bailey Cotton (bcotton@1hsd.org 479-738-2011).
Name and Contact of Responsible Person(s) for Corrective Action: Jonathan Warren (jwarren@1hsd.org 479-738-2011) and Bailey Cotton (bcotton@1hsd.org 479-738-2011).
View Audit 295432 Questioned Costs: $1
Finding 380754 (2023-001)
Material Weakness 2023
Huntsville School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Response: Based on the information that we had available at the time and based on guidance provided by our E-Rate consultant and from conferring with other schools that were also applying for ECF funding, we were within compliance as we understood the requirements to be. The deadline to apply for th...
Response: Based on the information that we had available at the time and based on guidance provided by our E-Rate consultant and from conferring with other schools that were also applying for ECF funding, we were within compliance as we understood the requirements to be. The deadline to apply for this wave of funding was before they had finished writing and released the guidelines for this additional one-time funding. We performed the required survey and ordered precisely the number of devices as indicated in the forms that answered that they did not have a reliable internet device at home.
View Audit 295432 Questioned Costs: $1
Finding 380754 (2023-001)
Material Weakness 2023
Huntsville School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Corrective Action: The district will contact the Federal Communications Commission for guidance on the matter. If necessary, the computers in question will be distributed in the appropriate manner in accordance with the regulation.
Corrective Action: The district will contact the Federal Communications Commission for guidance on the matter. If necessary, the computers in question will be distributed in the appropriate manner in accordance with the regulation.
View Audit 295432 Questioned Costs: $1
Finding 380754 (2023-001)
Material Weakness 2023
Huntsville School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Anticipated Completion Date: June 30, 2024
Anticipated Completion Date: June 30, 2024
View Audit 295432 Questioned Costs: $1
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