Corrective Action Plans

Finding 84345 (2022-002)

Material Weakness 2022

OH

Questioned Costs Allowable Costs / Cost Principles Eligibility

2022-002 - Activities Allowed/Allowable Cost Principles and Eligibility Auditor Description of Condition and Effect. The Organization utilized 2-1-1, a nonprofit organization, to review and assess applicants for eligibility of the TANF program. During our audit, we sele...

2022-002 - Activities Allowed/Allowable Cost Principles and Eligibility Auditor Description of Condition and Effect. The Organization utilized 2-1-1, a nonprofit organization, to review and assess applicants for eligibility of the TANF program. During our audit, we selected a sample of 40 individuals receiving assistance under the TANF program. Of this sample, two files lacked evidence of eligibility. As a result of this condition, the Organization does not have appropriate documentation to support eligibility and are unable to properly verify the eligibility of two recipients. Auditor Recommendation. We recommend that the Organization work with 2-1-1 to ensure the proper documentation is obtained and filed. Corrective Action. Management concurs with the finding. The Organization will ensure appropriate documentation is retained for all recipients to support eligibility through enhancement of current review processes and incorporation of reviews additional program levels. Responsible Person. Jill Bunge, Vice President, Impact & Outreach Anticipated Completion Date: June 30, 2023

View Audit 90377 Questioned Costs: $1

Finding 84291 (2022-010)

Material Weakness 2022

Scott County School District 2

IN

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.1 § 200.210 § 200.211 § 200.303 § 200.308

FINDING 2022-010 Contact Person Responsible for Corrective Action: Casey Brewster Contact Phone Number: 812-752-8935 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Instead of utilizing journal entries for corrections or adjustments in generic form, ...

FINDING 2022-010 Contact Person Responsible for Corrective Action: Casey Brewster Contact Phone Number: 812-752-8935 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Instead of utilizing journal entries for corrections or adjustments in generic form, corrections to large or for multiple disbursements or receipts should be completed by reversing the action within the financial software and then correctly processing the disbursements or receipts. The on-going training and the related corrective actions which ensure more frequent and more in-depth reviews of reports on a monthly basis will also reduce the need for corrections in general. However, in the event there must be journal entries for corrections, documentation supporting and related to any journal entry will be input into the financial management software, as will any related notes, and any journal entry will have documented approval contained in that software, all completed by separate people ? the Treasurer and CFO. Additional, related training will also be sought to ensure related processes and controls are understood and followed. Anticipated Completion Date: June 2023

View Audit 90090 Questioned Costs: $1

Finding 84043 (2022-001)

Material Weakness 2022

The Salvation Army Golden State Division

CA

Questioned Costs Procurement, Suspension & Debarment § 200.317 § 200.318 § 200.319 § 200.320 § 200.327

REFERENCE # 2022-001 PROCUREMENT SUSPENSION AND DEBARMENT ? MATERIAL WEAKNESS- NON-COMPLIANCE Program Name/ALN Emergency Solutions Grant Program (ALN # 14.231) Criteria: As per ? 200.318 General procurement standards. (a) The Non-Federal entity must have and use documented procurement procedures, co...

REFERENCE # 2022-001 PROCUREMENT SUSPENSION AND DEBARMENT ? MATERIAL WEAKNESS- NON-COMPLIANCE Program Name/ALN Emergency Solutions Grant Program (ALN # 14.231) Criteria: As per ? 200.318 General procurement standards. (a) The Non-Federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity's documented procurement procedures must conform to the procurement standards identified in ?? 200.317 through 200.327. (b) Non-Federal entities must maintain oversight to ensure that contractors perform in accordance with the terms, conditions, and specifications of their contracts or purchase orders. (d) The Non-Federal entity must maintain records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: Rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition/Context: Based on our review of the Procurement compliance requirements, we noted that the Division has written procurement policies and competitive policies as required by CFR ? 200.318 General procurement standards. We selected two (2) vendors for procurement Suspension and Debarment compliance testing of total population of 2 vendors subject to procurement and we were not provided with Procurement comparative bids therefore, we were unable: ? To verify that the procurement method used was appropriate based on the dollar amount and conditions specified in 2 CFR section 200.320. ? To Verify that procurements provide full and open competition (2 CFR section 200.319 and 48 CFR section 52.244-5). Questioned Costs: Cannot be determined Recommendation: We recommend that the Division must: (1) document procurement procedures, consistent with State, and local, laws and regulations and the standards, for the acquisition of property or services required under a federal award or subaward. (2) The Division?s documented procurement procedures must conform to the procurement standards identified in ?? 200.318 through 200.327. . Corrective Action Plan: The Division will work with Territorial Headquarters to document procedures as outlined in the Recommendations above. Step 1 Action Date: Ongoing Final Implementation Date: 9/30/2023 Name and Phone # Of Person Responsible for Implementation: Jeanne Stromberg, Major, Divisional Finance Secretary (916) 563-3710

View Audit 82228 Questioned Costs: $1

Finding 84041 (2022-002)

Significant Deficiency 2022

Quitman School District

AR

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Formal Findings: 1. The district had an unauthorized withdrawal from their operating fund. 2. The district had unallowable costs paid from Covid-19 Elementary and Secondary School Emergency Relief fund. The following corrective action plan will be taken: 1. The district will try to ensure no u...

Formal Findings: 1. The district had an unauthorized withdrawal from their operating fund. 2. The district had unallowable costs paid from Covid-19 Elementary and Secondary School Emergency Relief fund. The following corrective action plan will be taken: 1. The district will try to ensure no unauthorized withdrawals are made. 2. The district will ensure guidance regarding proper controls over program expenditures. Dennis Truxler, Superintendent

View Audit 81450 Questioned Costs: $1

Finding 79241 (2022-001)

Material Weakness 2022

Mount Nittany Health System and Affiliates D/b/a Mount Nittany Health

PA

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

Finding 2022-001 Condition/Context The Corporation included expenses in their Period 3 submission for Mount Nittany Medical Center, TIN .24-0795682, (the Center) that were previously allocated to the federal program and reported in the Period 1 submission, which resulted in $3,073,785 of questioned ...

Finding 2022-001 Condition/Context The Corporation included expenses in their Period 3 submission for Mount Nittany Medical Center, TIN .24-0795682, (the Center) that were previously allocated to the federal program and reported in the Period 1 submission, which resulted in $3,073,785 of questioned costs. Corrective Action Plan Corrective Action Planned: As Mount Nittany Medical Center has a significant amount of available lost revenues, Management has adjusted the previously reported lost revenues to adjust for the questioned costs in the reporting period 4 filing. In addition, we have added steps to our PRF reporting policy to include preparation of a waterfall file which shows the total amount of COVID eligible expenses and the period in which they were allocated for PRF reporting to ensure we do not have a duplication of costs in the future. Beginning with reporting period 4, we also utilized the portal worksheets provided by HRSA to assist with preparing the filing. Finally, the preparation of the PRF filing for reporting period 4 (and future periods, if needed) has transitioned to the Assistant Controller to include an additional level of review by the Controller. Name(s) of Contact Person(s) Responsible for Corrective Action: Karen Keys, Assistant Controller Scott Kaufman, Director, System Controller Anticipated Completion Date: The corrective action plan described above was implemented and completed as of March 24, 2023, which is the date the period 4 filing was submitted.

View Audit 73863 Questioned Costs: $1

Finding 79129 (2022-002)

Material Weakness 2022

West Ascension Parish Hospital Service District

LA

Questioned Costs Reporting Internal Control / Segregation of Duties

The District will establish proper internal controls to ensure the data input into the reporting portal is accurate and eligible expenses are tracked appropriately. The District will contact HHS regarding possible repayment of funds.

View Audit 29363 Questioned Costs: $1

Finding 77945 (2022-003)

None 2022

Jackson County Commission

WV

Questioned Costs Allowable Costs / Cost Principles Period of Performance

Finding # 2022-003 Title of Finding Allowable Costs/Costs Principles Contact Person Julia Gump Anticipated Completion Date June 30, 2023 Corrective Action planned to be taken: Management will review regulations and implement controls to prevent noncompliance to grant agreements.

View Audit 56407 Questioned Costs: $1

Finding 77935 (2022-001)

Significant Deficiency 2022

Kitsap County Consolidated Housing Authority Dba Housing Kitsap

WA

Questioned Costs HUD Housing Programs Eligibility

Views of responsible officials and planned corrective action: The Authority has an interlocal agreement with a neighboring housing authority for administration of the Section 8 Housing Choice Vouchers Program. It is the Authority's responsibility to monitor the agreements and verify adequate process...

Views of responsible officials and planned corrective action: The Authority has an interlocal agreement with a neighboring housing authority for administration of the Section 8 Housing Choice Vouchers Program. It is the Authority's responsibility to monitor the agreements and verify adequate processing of compliance activities. The neighboring housing authority suffered a significant technical issue during the period of the effective date for the one file that did not have adequate documentation, which may have been a factor. The Authority intends to bring the Section 8 Housing Choice Vouchers Program back "in-house" soon, so it can better control administration of this significant program. In the interim, however, the Authority will be conducting quality control reviews monthly of a percentage of the Authority's Section 8 Housing Choice Voucher Program participant files (in addition to the quality control reviews already being performed by the neighboring housing authority) to better monitor adequacy with compliance requirements. Heather Blough, Executive Director, will be responsible to implement this corrective action by June 30, 2023.

View Audit 67498 Questioned Costs: $1

Finding 71657 (2022-002)

None 2022

Southwestern Adventist University

TX

Questioned Costs Student Financial Aid Eligibility

Corrective Action: New student information system has processes in place that will prevent over awarding/over payments, assisting reduce human error. Contact Person: Duane Valencia, Assistant Financial Vice President Completion Date: Began School year 22-23, ongoing

View Audit 65445 Questioned Costs: $1

Finding 71642 (2022-001)

Significant Deficiency 2022

El Paso County Housing Authority

TX

Questioned Costs HUD Housing Programs Eligibility

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers Program to ensure that established internal control policies are being followed on a timely basis. M...

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers Program to ensure that established internal control policies are being followed on a timely basis. Miguel Hernandez, Executive Director, will be responsible to implement this corrective action by June 30, 2023.

View Audit 63135 Questioned Costs: $1

Finding 71639 (2022-002)

Significant Deficiency 2022

Markesan District Schools

WI

Questioned Costs Procurement, Suspension & Debarment Cash Management

Condition: There were three Education Stabilization Fund construction projects performed by a contractor. Grant expenditures for the projects totaled $770,436. (ESSER II - $401,545 and ESSER III $368,891). There was not a prevailing wage clause in the contracts and certified payrolls were not receiv...

Condition: There were three Education Stabilization Fund construction projects performed by a contractor. Grant expenditures for the projects totaled $770,436. (ESSER II - $401,545 and ESSER III $368,891). There was not a prevailing wage clause in the contracts and certified payrolls were not received. Questioned Costs: $770,436. Criteria: Wage rate requirements apply to the Education Stabilization Fund when laborers and mechanics employed by contractors or subcontractors work on construction contracts more than $2,000. Laborers must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL). Nonfederal entities shall include in their contracts subject to wage rate requirements a provision that the contractor or subcontractor comply with those requirements and the DOL regulations. This includes a requirement of the contractor or subcontractor to submit to the District weekly payrolls and a statement of compliance (certified payrolls). Cause: The District was not aware that the wage requirement applied to these construction projects. Effect: Potential reimbursement for costs that did not follow the wage rate requirements. Context: The PA, HVAC, and water heater construction projects began in May, June, and September 2021, respectively, before the District was aware of wage rate requirements. After becoming aware of the requirement, there were no further construction projects. Recommendation: Establish controls to comply with wage rate requirements related to the Education Stabilization Fund. Response: The District became aware of wage rate requirements after finishing the project. Before bidding any future construction projects more than $2,000, the request for bid and contract will include a prevailing wage rate clause. Certified payrolls will be received for any such contracts. Contact Person: Tim Zacharias Anticipated Completion: June 30, 2023

View Audit 63134 Questioned Costs: $1

Finding 65280 (2022-001)

Material Weakness 2022

Mt. Washington Pediatric Hospital, Inc.

MD

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Mt. Washington Pediatric Hospital, Inc. and Subsidiaries (the Corporation) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 to June 30, 2022 FINDINGS?FEDERAL AWARD PROGRAMS AUDITS MATERIAL WEAKNESS 2022-001 Inte...

Mt. Washington Pediatric Hospital, Inc. and Subsidiaries (the Corporation) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 to June 30, 2022 FINDINGS?FEDERAL AWARD PROGRAMS AUDITS MATERIAL WEAKNESS 2022-001 Internal control deficiency over review of expenditures COVID ? 19 ? Provider Relief Fund (Assistance Listing # 93.498) Recommendation: We recommend that management develop and implement effective internal controls, including review and approval of expenditures prior to submission, to ensure that the report submissions are accurate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: In the audit of MWPH?s Provider Relief Fund (PRF), an error was identified in the Period 1 reporting of benefit expenses (repeat finding 2021-001) as an incremental expense in the HRSA portal. As a result, the Period 2 PRF report included an erroneous duplication of expenditures that stemmed from the Period 1 submission in the amount of $25,195. The Corporation attempted to correct the overstatement of fringe benefits by restating and unintentionally duplicated expenditures in the amount of $206,002 within the Period 2 submission. We believe it is relevant to note that the error was committed and subsequently identified by the MWPH CFO, who submitted information in Period 2 to correct the error. The error occurred when the CFO, who produced, reviewed and submitted all data for this small hospital, included benefits with salary costs in its calculations of Covid-related expenses. Both the salary and benefit costs were legitimate uses of the PRF funds. However, the expenses were included in both the Personnel and the Benefits line of the PRF portal, duplicating the reported expense for Period 2 as described above. The duplication was subsequently corrected and identified by the CFO in February 2023. Planned completion date for corrective action plan: For future submissions, the MWPH CFO will continue to stay current on reporting matters in the HRSA portal and continue to collaborate with UMMS Finance staff on guidance. Submission details will be reviewed by UMMS Finance staff. Name(s) of the contact person(s) responsible for corrective action: Mary Miller, Chief Financial Officer of Mt. Washington Pediatric Hospital, 410-578-5163.

View Audit 67387 Questioned Costs: $1

Finding 65276 (2022-005)

Material Weakness 2022

Solano Community College District

CA

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.407

U.S. Department of Education 2022-005: Unallowable Costs ? COVID-19 Higher Education Emergency Relief Funds (HEERF)/Coronavirus Aid, Relief and Economic Security (CARES) Act ? Institutional Portion Assistance Listing Number: 84.425F Recommendation: Implement procedures to ensure all grant expenditur...

U.S. Department of Education 2022-005: Unallowable Costs ? COVID-19 Higher Education Emergency Relief Funds (HEERF)/Coronavirus Aid, Relief and Economic Security (CARES) Act ? Institutional Portion Assistance Listing Number: 84.425F Recommendation: Implement procedures to ensure all grant expenditures are reviewed by fiscal management for additional review. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The unallowable expenses in the HEERF grant will be transferred out of the grant expenses in the 2022-23 fiscal year. Name(s) of the contact person(s) responsible for corrective action: Susan Wheet, VP of Finance and Administration Planned completion date for corrective action plan: The corrective action plan will be implemented by August of 2022.

View Audit 62600 Questioned Costs: $1

Finding 65274 (2022-002)

Significant Deficiency 2022

Solano Community College District

CA

Questioned Costs Matching / Level of Effort / Earmarking Student Financial Aid § 200.303

U.S. Department of Education 2022-002: Student Financial Assistance Cluster ? Student Eligibility and Awarding ? Assistance Listing Number: 84.268 Recommendation: We recommend the College to evaluate its procedures related to the manual input of information from the student loan request. Explanation...

U.S. Department of Education 2022-002: Student Financial Assistance Cluster ? Student Eligibility and Awarding ? Assistance Listing Number: 84.268 Recommendation: We recommend the College to evaluate its procedures related to the manual input of information from the student loan request. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This issue was discovered during the audit process, and we performed the following activities in response: ? We consulted with the auditing team?s national resource about the proper way to correct this award. Implemented by August 2022. ? Following their guidance, we corrected the student?s awards so that the appropriate amount of sub and unsub were in place and then re-ran her R2T4 calculation to make sure everything was correct in our system and on COD. Implemented by September 2022 ? We conducted a review of our other Direct Loan awards, and found that this incident was an isolated manual mistake, not a systemic one. Implemented by August 2022 ? Although the person responsible for this error is no longer employed in the financial aid department, we have done training with the current Direct Loan coordinator to reduce the likelihood of this mistake in the future. Implemented by August 2022 ? We modified the Direct Loan procedure log to include a reminder about this regulation. Implemented by August 2022 Name(s) of the contact person(s) responsible for corrective action: Alysa Borelli, Dean of Enrollment and Student Services. Planned completion date for corrective action plan: The corrective action plan was implemented by September 2022.

View Audit 62600 Questioned Costs: $1

Finding 64082 (2022-003)

Material Weakness 2022

Morrison Institute of Technology

IL

Questioned Costs Special Tests & Provisions

2022-003 Student Aid Grants Condition - During fiscal year 2022, the Institute incurred expenses for student aid grant payments that contained academic, performance or attendance provisions: ? $17,000 of student aid grants established a minimum GPA ? $12,000 of student aid grants included perfo...

2022-003 Student Aid Grants Condition - During fiscal year 2022, the Institute incurred expenses for student aid grant payments that contained academic, performance or attendance provisions: ? $17,000 of student aid grants established a minimum GPA ? $12,000 of student aid grants included performance measures ? $16,000 of student aid grants were paid to students that had been nominated by high school counselors for attendance at the Institute ? $6,759 of student aid grants were for students with parents who graduated from the institution Corrective Action Plan - As the finding was the result of interpretation of guidance, the college has implemented increased coordination of any HEERF action. All actions and procedures are reviewed with the fund administrator, fiscal operations, and financial aid on a biweekly basis, and no actions are taken without group review. Contact Person, Title and Phone Number - Scott Connelly, Vice President of Academics, Director of Career and Student Services, (815)-772-7218, Ext. 215 Anticipated Completion Date - August 1, 2022

View Audit 70019 Questioned Costs: $1

Finding 62792 (2022-001)

Significant Deficiency 2022

The Pines Housing, Inc.

OR

Questioned Costs HUD Housing Programs Reporting

Condition: The security deposit liabilities of $20.052 exceeded the balance in the security deposit bank account of $18,496. There is a security deposit funding deficit of $1,556, resulting in an instance of noncompliance. Comments on the finding and the recommendation: The Organization concurs with...

Condition: The security deposit liabilities of $20.052 exceeded the balance in the security deposit bank account of $18,496. There is a security deposit funding deficit of $1,556, resulting in an instance of noncompliance. Comments on the finding and the recommendation: The Organization concurs with the finding and the recommendation. Action(s) taken or planned on the finding: The management agent, Quantum, is responsible for reconciling the security liability account with the security deposit funding. The Asset Management Director, Holly Vander Schaaf is responsible for reviewing the security deposit handling and accounting on a monthly basis.

View Audit 54429 Questioned Costs: $1

Finding 62683 (2022-001)

Material Weakness 2022

Maine School Administrative District No. 32

ME

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

Recommendations We recommend the District implement a federal procurement policy to follow. We also recommend they work with the Contractor to determine if prevailing wages were paid and pay any additional amount necessary to adhere to the prevailing wage amounts. District?s Response The District...

Recommendations We recommend the District implement a federal procurement policy to follow. We also recommend they work with the Contractor to determine if prevailing wages were paid and pay any additional amount necessary to adhere to the prevailing wage amounts. District?s Response The District is committed to remedying the findings. A federal procurement policy is being drafted and is expected to be implemented by the Board of Directors soon. The District will determine how much (if any) additional wages are to be paid to meet the prevailing wages requirement and pay them as soon as they have been identified.

View Audit 54477 Questioned Costs: $1

Finding 62644 (2022-002)

Material Weakness 2022

Nationwide Children's Hospital

OH

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.303

Finding 2022-002 Grantor: Department of Health and Human Services Federal Program: Teenage Pregnancy Prevention Program Allergy And Infectious Diseases Research Assistance Listing #: 93.267 93.855 Pass-through Grantor Pass-Through Award Number Pass-through Award Period None None Various ...

Finding 2022-002 Grantor: Department of Health and Human Services Federal Program: Teenage Pregnancy Prevention Program Allergy And Infectious Diseases Research Assistance Listing #: 93.267 93.855 Pass-through Grantor Pass-Through Award Number Pass-through Award Period None None Various Award Year: Fiscal year 2022 1/1/2022 ? 12/31/2022 Award Number: 5 TP1AH000212-02 5R01AI126890-05 5U01AI131386-05 5R01AI146581-02 Management agrees with the recommendation. Management will implement the following changes to Time and Effort practices. Corrective Action Plan and Anticipated Completion Date Management?s corrective action plan includes: ? Review and revise Time and Effort internal policy to include more robust internal controls. ? Develop escalation procedures for delayed certification. ? Outstanding time and efforts to be certified. Responsible person: Aaron Ufferman, Director, Sponsored Projects Completion Date: December 31, 2023.

View Audit 54476 Questioned Costs: $1

Finding 62118 (2022-001)

Significant Deficiency 2022

The Boys & Girls Clubs of Boston, Inc.

MA

Questioned Costs School Nutrition Programs Cash Management

Finding: During a review by the external auditors of the tally sheets utilized by the clubs for meals served and submitted to the finance department for input into the billing system used by the Department of Education (DOE) for reimbursement, it was discovered that an incorrect number of meals was ...

Finding: During a review by the external auditors of the tally sheets utilized by the clubs for meals served and submitted to the finance department for input into the billing system used by the Department of Education (DOE) for reimbursement, it was discovered that an incorrect number of meals was keyed into the system for one club. The number of meals submitted was higher than what the club had originally reported and resulted in an overpayment received from DOE. Corrective Actions Taken or Planned: The organization, with oversight from Kay Ridgard, Controller, immediately contacted DOE and let them know of the error. DOE made the corrective adjustment in their system and recovered the overpayment by reducing the upcoming September 2022 payment due to the organization by the amount of the overpayment received. There was a complete review of the internal process used in the billing of DOE for meals for each location. The process for submission for reimbursement is outlined below with changes highlighted: 1. Tally sheets sent from the clubs are reviewed by the Accounts Payable Associate (Procurement Coordinator when hired) to ensure that there are no addition errors. 2. Numbers from the tally sheets are entered into an Excel file to give summary totals for the organization and this is used by the Accounts Payable Associate to input data into the DOE system. 3. The Controller (or Manager) reviews the excel file before the data is input into the DOE system to ensure it accurately reflects the tally sheets. 4. Data is input in the DOE system and reports are generated showing the accepted submission that will be reimbursed. 5. The Controller (or Manager) performs a second review to ensure the submitted data match the previously reviewed Excel file.

View Audit 50517 Questioned Costs: $1

Finding 61862 (2022-003)

None 2022

Summerland Public Schools

NE

Questioned Costs School Nutrition Programs Cash Management

Views of Responsible Officials and Planned Corrective Actions: Claims will be reviewed for accuracy by a second individual before they are submitted in the future. Also, the District reimbursed $37,145.07 to NDE in October 2022.

View Audit 57097 Questioned Costs: $1

Finding 61856 (2022-003)

None 2022

University of Hawaii

HI

Questioned Costs Student Financial Aid Internal Control / Segregation of Duties

Finding No. 2022-003: Return of Title IV Funds - Control Deficiency Federal Agency: U.S. Department of Education CFDA Number and Title: 84.063 ? Federal Pell Grant Program Questioned Costs: $670 Responsible Individual: Gregg Yoshimura, Financial Aid Director, Leeward Community College Dat...

Finding No. 2022-003: Return of Title IV Funds - Control Deficiency Federal Agency: U.S. Department of Education CFDA Number and Title: 84.063 ? Federal Pell Grant Program Questioned Costs: $670 Responsible Individual: Gregg Yoshimura, Financial Aid Director, Leeward Community College Date Action Taken: September 2022 To ensure that Title IV Funds are returned no later than 45 days after the date of the institution?s determination that the student withdrew, the institution has updated its Return to Title IV procedure to add a step to confirm that all institution required returns have been processed and returned. Financial Aid Office staff will be assigned to review completed Return to Title IV calculations on a weekly basis to ensure that all institution required returns have been remitted to Federal Student Aid within the required time period.

View Audit 56981 Questioned Costs: $1

Finding 61854 (2022-002)

None 2022

University of Hawaii

HI

Questioned Costs Student Financial Aid Reporting

Finding No. 2022-002: Financial Aid Administration - Control Deficiency Federal Agency: U.S. Department of Education CFDA Number and Title: 84.063 ? Federal Pell Grant 84.268 ? Federal Direct Student Loans Questioned Costs: $812 Responsible Individual: Heather Florindo, Financial Aid Manage...

Finding No. 2022-002: Financial Aid Administration - Control Deficiency Federal Agency: U.S. Department of Education CFDA Number and Title: 84.063 ? Federal Pell Grant 84.268 ? Federal Direct Student Loans Questioned Costs: $812 Responsible Individual: Heather Florindo, Financial Aid Manager, Honolulu Community College Date Action Taken: Immediately Return of Title IV Funds Currently we have one staff member assigned to process all Return of Title IV calculations. The office is in the process of hiring additional staff to assist with the workload created by the Return of Title IV calculation process. Furthermore, all staff will receive additional training regarding the regulations of Return of Title IV. Lastly, a processing schedule will be created to ensure that calculations are done in a timely manner and in accordance with the requirements of Return of Title IV. Direct Student Loans Currently, one staff person is responsible for the monthly reconciliation of the Federal Direct Student Loans that have been processed. A schedule will be created so that all staff are aware of when the loan reconciliation should be done. Furthermore, all staff will be trained in the loan reconciliation process so that all staff are able to complete the monthly loan reconciliation if needed.

View Audit 56981 Questioned Costs: $1

Finding 61852 (2022-007)

Significant Deficiency 2022

University of Hawaii

HI

Questioned Costs Allowable Costs / Cost Principles § 200.403

Finding No. 2022-007: Inaccurate Stipend Expenditure- Control Deficiency Federal Agency: U.S. Department of Education CFDA Number and Title: 84.362 ? Title VII Native Hawaiian Education Questioned Costs: $10,911 Responsible Individuals: Hye-Jin Park, CDS. Hokulani Project Director Lisa Uyeh...

Finding No. 2022-007: Inaccurate Stipend Expenditure- Control Deficiency Federal Agency: U.S. Department of Education CFDA Number and Title: 84.362 ? Title VII Native Hawaiian Education Questioned Costs: $10,911 Responsible Individuals: Hye-Jin Park, CDS. Hokulani Project Director Lisa Uyehara, CDS, Ho`oku`i III Project Director Kory Yonemoto, CDS, Administrative Officer Keiki Kawai?ae?a, Director, Ka Haka ?Ula O Ke?elikolani Paula Gealon, Fiscal/Post Award Administrator, RAPID Hokulani and Ho`oku`i III Responses: Hokulani Questioned Costs: $944 Ho`oku`i III Questioned Costs: $7,350 Date Action Taken: November 10, 2022 The Principal Investigators were reminded that any changes or variations to project stipend payments must be communicated to all participants prior to the changes or variations taking effect. They were also reminded to formally document payments made and the criteria used to formulate payments. Failure to comply could result in inconsistencies and further audit findings. Ka Haka ?Ula O Ke?elikolani Response: Questioned Costs: $2,617 Date Action Taken: November 15, 2022 The audit consisted of 2 samples from the Kukulu Kumuhana K-3 project. We provided adequate documentation and justification for the stipend expenditures excluding an $18.83 discrepancy. Going forward, we will take immediate corrective action to ensure that future calculations and documentation are further formalized. The process will include: 1. Streamline the calculation process for stipends. 2. Ensure we have the proper documentation in the files. 3. Process all tuition stipends with the UHCO2 form using budget code 6500. 4. Process non-tuition stipends through KFS using budget code 7245 and ensure that the award letter is signed.

View Audit 56981 Questioned Costs: $1

Finding 61851 (2022-008)

None 2022

University of Hawaii

HI

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

Finding No. 2022-008: Inaccurate Stipend Expenditure- Control Deficiency Federal Agency: U.S. Department of Education CFDA Number and Title: 84.047 ? TRIO Cluster Questioned Costs: $25 Responsible Individuals: Shayna Fuerte, Interim Director, Upward Bound Programs Paula Gealon, Fiscal/Po...

Finding No. 2022-008: Inaccurate Stipend Expenditure- Control Deficiency Federal Agency: U.S. Department of Education CFDA Number and Title: 84.047 ? TRIO Cluster Questioned Costs: $25 Responsible Individuals: Shayna Fuerte, Interim Director, Upward Bound Programs Paula Gealon, Fiscal/Post Award Administrator, RAPID Date Action Taken: January 1, 2022 The University of Hawaii Upward Bound Program streamlined their record keeping function used to track student participation in program activities by only using the Blumen database to record data. This method of tracking student participation went into effect for all five of the Upward Bound Programs on January 1, 2022. The use of the Blumen database will greatly minimize human error in our record keeping process and eliminate the need for various spreadsheets that were previously being used [Student Assignment Log, College Preparatory Saturday Academy (CPSA) Attendance Log, Participant and Parent Cumulative Service (PPCS) Log, Report Card Log, and Tutoring Log]. Information from the Blumen database will be summarized in our Stipend Statement by our Program Coordinators. Points are allocated to the students based off of our Participation and Points Rubric. Prior to payment being issued to student participant, there will be a second level of review of Stipend Statements by either our Director, Associate Director, or Assistant Director to ensure accuracy of point distribution. Once stipend amounts are verified to be accurate with a second level review, stipend payments will be distributed to participants by the Fiscal Specialist.

View Audit 56981 Questioned Costs: $1

Finding 61749 (2022-003)

Significant Deficiency 2022

Arizona Christian University

AZ

Questioned Costs Cash Management

2022-003 Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend the University should implement a procedure to ensure federal aid drawn down are accounted for timely and returned within 3 days. Explanation of disagreement with audit finding: There is no di...

2022-003 Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend the University should implement a procedure to ensure federal aid drawn down are accounted for timely and returned within 3 days. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Financial Aid Department works closely with the Student Accounts department and the Vice President of Finance to ensure all draw downs are posted and or returned to G5 within three business days. The University?s student information system (SIS) also has checkpoints in place to ensure both the financial aid department and the business office are accountable for the awarding, return of funds, and or posting of federal funds within three days. Name(s) of the contact person(s) responsible for corrective action plan: Michael Werner, Vice President of Finance, Lisa Stone, Director of Financial Aid and Sarah Eaves, Student Accounts Manager. Planned completion date for corrective action plan: Spring 2022

View Audit 56907 Questioned Costs: $1

Corrective Action Plans

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