Corrective Action Plans

Finding 35381 (2022-001)

Significant Deficiency 2022

HI

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.414

1. Excess indirect cost billing Three contracts identified with excess indirect cost billing will be corrected on the next invoice and prior to contract ending date. Assistance Listing (AL) No. 93.268 or 2103 CBO Contract and No. 93.391 or 2103 Health Equity Contract are ending by November 2023 and ...

1. Excess indirect cost billing Three contracts identified with excess indirect cost billing will be corrected on the next invoice and prior to contract ending date. Assistance Listing (AL) No. 93.268 or 2103 CBO Contract and No. 93.391 or 2103 Health Equity Contract are ending by November 2023 and May 2024 respectively. Hawaii Public Health Institute (HIPHI) will submit up to date billing with corrections. As recommended by the auditors, the HIPHI team will 1) create a written procedure that describes in detail the process to prepare and review program billings, and 2) implement guidelines on how to record indirect costs. For all federally awarded programs, the Director of Finance and Operations and the program's lead manager, with direct knowledge of the requirements for the grants, will review the billing prior to submission to the funder. The Finance and Accounting Manager and/or other trained Finance and Operations staff will prepare the billings, provide financial reports as requested, and include any supporting documentation used, for the reviewers.

View Audit 28427 Questioned Costs: $1

Finding 35358 (2022-001)

Significant Deficiency 2022

Franklin-Vance-Warren Opportunity, INC

NC

Questioned Costs HUD Housing Programs Equipment & Real Property Management

Finding 2022-001: Name of Contact Person: Felicia Coleman Gregory, Chief Operating Officer Findings - Financial Statement Audit and Federal Award Program Audit Finding 2022-001: Recommendation: We recommend that management and ownership continue to pursue a rehab of the Project with HUD and respond ...

Finding 2022-001: Name of Contact Person: Felicia Coleman Gregory, Chief Operating Officer Findings - Financial Statement Audit and Federal Award Program Audit Finding 2022-001: Recommendation: We recommend that management and ownership continue to pursue a rehab of the Project with HUD and respond to all notices received from HUD. Management's Response: We agree with Finding 2022-001 and the recommendation described in the accompanying schedule of findings and questioned costs. Management acknowledges all corrective actions described in the NOV have not been completed and no response was provided to HUD for the NOV. Management and the owners are working with HUD to proceed with a rehab of the Project to correct all physical deficiencies. Furthermore, management has submitted a request to HUD to release Section 8 Contract Savings Escrow funds to pay for the up-front costs due to the lender to process the loan application to HUD for a rehab.

View Audit 23958 Questioned Costs: $1

Finding 35340 (2022-004)

Significant Deficiency 2022

Marshfield Clinic Health System, Inc.

WI

Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.303

Finding 2022-004 Name of Contact Person: Dan Fischer, Internal Consultant (former Controller) Corrective Action Plan: In early 2022, the team calculating physician compensation costs eligible for reporting in the HRSA portal experienced turnover of staff and thorough review of new staff?s work wa...

Finding 2022-004 Name of Contact Person: Dan Fischer, Internal Consultant (former Controller) Corrective Action Plan: In early 2022, the team calculating physician compensation costs eligible for reporting in the HRSA portal experienced turnover of staff and thorough review of new staff?s work was not completed for several months. Although expenses were overstated in the portal, the grant was not overcharged as lower expenses reported for physician compensation costs would have been replaced by increasing the amount related to additional eligible lost revenues. Management will implement review procedures for eligible physician compensation costs to ensure expenditures to the portal are accurate. Proposed Completion Date: December 31, 2023

View Audit 24187 Questioned Costs: $1

Finding 35288 (2022-002)

Significant Deficiency 2022

Northfield Healthy Community Initiative

MN

Questioned Costs Allowable Costs / Cost Principles Period of Performance

Northfield Healthy Community Initiative respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit period: October 01, 2021 - September 30, 2022 U.S. Department of the Treasury 2022-0...

Northfield Healthy Community Initiative respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit period: October 01, 2021 - September 30, 2022 U.S. Department of the Treasury 2022-002 Education Partnership Coalition Grant ? Assistance Listing No. 21.027 Recommendation: The Organization should review the expense incurred date for disbursement within the grant award period start date to ensure proper period of performance criteria is met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Organization implemented process to review incurred dates for expenditures within the grant award period start and end dates. Name(s) of the contact person(s) responsible for corrective action: Sandy Malecha, Executive Director Planned completion date for corrective action plan: February 2023 If there are any questions regarding this plan, please call Sandy Malecha at 507-664-3524.

View Audit 24523 Questioned Costs: $1

Finding 35252 (2022-001)

None 2022

Washington University

MO

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Accountant?s Finding 2022 ? 001 Management concurs with this finding and we have implemented the following correcting actions: ? In Workday, the Basis Limit field is the key mechanism that will determine whether a subaward charges the appropriate amount of overhead. We have reviewed the current gr...

Accountant?s Finding 2022 ? 001 Management concurs with this finding and we have implemented the following correcting actions: ? In Workday, the Basis Limit field is the key mechanism that will determine whether a subaward charges the appropriate amount of overhead. We have reviewed the current grants that have out-going subawards and added/updated the Basis Limit as applicable. ? The staff in Sponsored Projects Accounting that create new accounts have received additional training on how/when to load a Basis Limit for out-going subawards. ? New reports have been created which identify that Basis Limits entered are complete and appropriate and these are reviewed on a monthly basis. ? As a result of the 2022R2 Workday Feature Release (9/22), Management has added a custom validation that will require a Basis Limit when an out-going subaward is included on a grant. Completion Date: January 2023 University Contact and Responsible Party: Joseph M. Gindhart, (314) 935-7089

View Audit 24634 Questioned Costs: $1

Finding 35183 (2022-001)

None 2022

Garland Estates for Seniors, Inc.112-Ee024

TX

Questioned Costs HUD Housing Programs

CORRECTIVE ACTION PLAN Name and Number of the Project: Garland Estates for Seniors, Inc. No. 112-EE024 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors...

CORRECTIVE ACTION PLAN Name and Number of the Project: Garland Estates for Seniors, Inc. No. 112-EE024 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN FINDING 1: Section 202 Capital Advance, CFDA 14:157 CORRECTIVE ACTION COMPLETED: The Company had underfunded the replacement reserve in 2022 by three payments. The Company does not have the available funds to make the deposit for the underfunding. The Company plane to make the deposit when funds become available. We have prepared the corrective action plan as required by the standards applicable to financial statements 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 Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Ms. Connie Quillen, Vice President, Asset Living.

View Audit 30022 Questioned Costs: $1

Finding 35182 (2022-001)

Material Weakness 2022

Arctic Village Tribal Council

AK

Questioned Costs Cash Management Material Weakness § 200.305

Federal Award Findings Finding 2022-001 Lack of Internal Control Over Cash Management Name of Contact Person: Galen Gilbert, First Chief Corrective Action Plan: AVC staff were unable to complete a drawdown for the DOJ grants due to a technical matter that suspended drawdowns in the ASAP system. ...

Federal Award Findings Finding 2022-001 Lack of Internal Control Over Cash Management Name of Contact Person: Galen Gilbert, First Chief Corrective Action Plan: AVC staff were unable to complete a drawdown for the DOJ grants due to a technical matter that suspended drawdowns in the ASAP system. The technical matter has been resolved. AVC staff is currently drawing down funds in a timely matter. AVC has limited unrestricted cash. AVC is currently looking for opportunities to increase unrestricted cash, such as increasing prices for gas and electric. Proposed Completion Date: Already Completed.

View Audit 24685 Questioned Costs: $1

Finding 35178 (2022-004)

None 2022

Saline County

IL

Questioned Costs Procurement, Suspension & Debarment

Finding No.: 2022-004 Condition: During disbursement testing, we noted transactions recorded where proper documentation could not be located. During receipt and disbursement testing of the County's funds for federal awards testing, we noted that assessed value documentation of the purchase of a bui...

Finding No.: 2022-004 Condition: During disbursement testing, we noted transactions recorded where proper documentation could not be located. During receipt and disbursement testing of the County's funds for federal awards testing, we noted that assessed value documentation of the purchase of a building for document storage from a related party could not be provided for one transaction sampled. Plan: Management will ensure they document and appropriately file the assessment documentation for purchases of property and assets. Context: Total federal funds expended during the fiscal year ending November 30, 2022 under this program totaled $953,712. Anticipated Date of Completion: Immediately. Name of Contact Person: Jeremy Maloney, Treasurer

View Audit 24608 Questioned Costs: $1

Finding 35126 (2022-001)

None 2022

Hope International University and Subsidiaries

CA

Questioned Costs Student Financial Aid Internal Control / Segregation of Duties

Incorrect Pell Calculations Planned Corrective Action: The University will establish additional controls over changes in enrollment status after the initial enrollment date and return of Title IV funds, including verification of enrollment status after the third week of initial enrollment and verif...

Incorrect Pell Calculations Planned Corrective Action: The University will establish additional controls over changes in enrollment status after the initial enrollment date and return of Title IV funds, including verification of enrollment status after the third week of initial enrollment and verification of enrollment status upon return of Title IV funds. Person Responsible for Corrective Action Plan: Roberta Martinez, Manager of Student Financial Services Anticipated Date of Completion: February 2023

View Audit 32580 Questioned Costs: $1

Finding 35125 (2022-003)

None 2022

South Lyon Health Center, INC

NV

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

Finding # 2022-003 Response South Lyon Medical Center received the provider relief funds in May 2020. Immediately after award, and using HRSA?s authorized usage of the funds, Administration reviewed weaknesses in the facility needed to mitigate the COVID19 pandemic. After due diligence and several...

Finding # 2022-003 Response South Lyon Medical Center received the provider relief funds in May 2020. Immediately after award, and using HRSA?s authorized usage of the funds, Administration reviewed weaknesses in the facility needed to mitigate the COVID19 pandemic. After due diligence and several meetings on the funding guidelines, SLMC determined the greatest benefit to the community and patients was to upgrade the original HVAC system in its 1963 skilled nursing facility as the most effective way for SLMC to prevent, prepare for, and respond to coronavirus. The facility?s architect/engineer was immediately tasked with the creation of a feasibility report and design plans to perform the needed upgrades, removing the 1963 antiquated system and replacing it with a modern efficient system and the process of finding a contractor to complete the project. In October 2020, plans were completed and submitted to contractors in the surrounding area in pursuit of a proposal. The project was awarded to Miles Construction in March 2021 and a contract was signed on May 5th, 2021. HVAC projects at hospitals require a significant amount of time to plan, design, and build under normal circumstances, even before taking into consideration complications added by the pandemic, which included contractor shortages, labor availability issues, and supply chain issues. These obstacles are much more pronounced in rural areas. There were additional delays in receiving State approval due to the increased number of projects submitted for review to the state during this period. The Medical Center committed funds to the project and entered into the contract in good faith, using the guidance available at the time of the commitment. The project was part of the Medical Center?s initiative to prevent, prepare for, and respond to coronavirus and, accordingly, the Provider Relief Fund grants were used to help fund the initiative. The FAQs available at the time the contract was executed did not include a requirement that the capital project be fully complete by the end of the Period of Availability to be an allowable use of the funds. This requirement was added on August 30, 2021, which is two months after the end of the period 1 Period of Availability, June 30, 2021. Responsible Party David Bezard, CFO South Lyon Health Center, Inc. Estimated Completion The Project was completed and put into service in September 2022 after the Fire Marshall?s final inspection and the Contractor/Architect signed off on the project?s completion.

View Audit 32577 Questioned Costs: $1

Finding 35111 (2022-001)

Material Weakness 2022

The Homeless Families Foundation

OH

Questioned Costs Reporting Subrecipient Monitoring § 200.516

CORRECTIVE ACTION PLAN Audit Firm: Winkel Green & Company LLP Audit Period: January 1, 2022 through December 31, 2022 CAP Prepared by: Name: Beth Fetzer-Rice Position: Executive Director Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Fin...

CORRECTIVE ACTION PLAN Audit Firm: Winkel Green & Company LLP Audit Period: January 1, 2022 through December 31, 2022 CAP Prepared by: Name: Beth Fetzer-Rice Position: Executive Director Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2022-001 a. Comments on the Finding and Recommendation. Uniform Guidance stipulates that reimbursements are paid to subrecipients in a timely manner. The Organization did not pay subrecipients in a timely manner for the months of April through December 2022, resulting in $234,254 of untimely reimbursements. b. Action Taken or Planned on the Finding The Organization will meet with subgrantees to establish increased control processes, including outlining documentation requirements, timeframes for reimbursement submission, identifying correct staff contacts for timely communications, and formalizing a timeframe for approving/distributing subrecipient disbursements. The Organization has paid all reimbursements through December 2022 as of August 30, 2023.

View Audit 34608 Questioned Costs: $1

Finding 35104 (2022-002)

Material Weakness 2022

The Housing Authority of the City of Slidell

LA

Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment

Action Taken: HACS Interim Executive Director has reviewed the applicable HUD notices and will prepare and recommend a change to its current procurement policy by 3/30/2023 to codify this action for future engagements.

View Audit 31989 Questioned Costs: $1

Finding 35019 (2022-002)

Material Weakness 2022

Chartiers-Houston School District

PA

Questioned Costs Procurement, Suspension & Debarment § 200.318

Name of contact person: Laura Shola, Business Manager Corrective Action: We were under the false notion that purchases made through the Commonwealth of Pennsylvania?s cooperative purchasing program (COSTAR) satisfied compliance of quote/bid requirements of federal purchases. We will follow our ...

Name of contact person: Laura Shola, Business Manager Corrective Action: We were under the false notion that purchases made through the Commonwealth of Pennsylvania?s cooperative purchasing program (COSTAR) satisfied compliance of quote/bid requirements of federal purchases. We will follow our policy for federal purchases subject to quotation/bid requirements moving forward. When federal money is used, we will not use cooperative purchasing programs as the only source of quotation/bid for federal purchases. We also implemented processes to improve documentation relating to purchases that meet sole source criteria. Anticipated Completion Date: The District will implement the above procedure immediately.

View Audit 31736 Questioned Costs: $1

Finding 35015 (2022-003)

Material Weakness 2022

Stanly County Board of Education

NC

Questioned Costs Internal Control / Segregation of Duties Material Weakness

Finding 2022-003 Name of Contact Person: Terry Dudney, Chief Finance Officer Corrective Action Plan: Management will implement controls and procedures to ensure that expenditures do not exceed DPI allotments. Proposed Completion Date: As soon as possible.

View Audit 23893 Questioned Costs: $1

Finding 35006 (2022-001)

None 2022

Elder Care One, Inc.

RI

Questioned Costs Cash Management Internal Control / Segregation of Duties

Elder Care One Inc. June 30, 2022 Corrective Action: Elder Care 1 Finding 2022-001 over payment of Payroll Reimbursement: Management will make an adjustment to the billing of payroll for September 1, 2022 to correct for the over billing . Responsible party: Michelle Cabana

View Audit 36731 Questioned Costs: $1

Finding 35005 (2022-003)

Significant Deficiency 2022

Housing Authority of the City of Norwalk

CT

Questioned Costs HUD Housing Programs Eligibility

Views of responsible officials and planned corrective action: 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. Adam Bovilsky, Executive Director, is responsible for implem...

Views of responsible officials and planned corrective action: 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. Adam Bovilsky, Executive Director, is responsible for implementing this corrective action by March 31, 2023.

View Audit 36679 Questioned Costs: $1

Finding 35004 (2022-002)

Material Weakness 2022

Housing Authority of the City of Norwalk

CT

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. A...

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. Adam Bovilsky, Executive Director, is responsible for implementing this corrective action by March 31, 2023.

View Audit 36679 Questioned Costs: $1

Finding 34942 (2022-001)

Significant Deficiency 2022

Desoto County School District

MS

Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs

Finding 2022-001 Corrective Action Plan a. Contact person responsible for corrective action: Stacey Graves, CFO b. Description of correction action to be taken: The district will exercise caution in ensuring calculations for indirect cost will calculated as directed by the Mississippi D...

Finding 2022-001 Corrective Action Plan a. Contact person responsible for corrective action: Stacey Graves, CFO b. Description of correction action to be taken: The district will exercise caution in ensuring calculations for indirect cost will calculated as directed by the Mississippi Department of Education. c. Anticipated completion date of corrective action: 3-24-23

View Audit 23807 Questioned Costs: $1

Finding 34936 (2022-001)

Material Weakness 2022

Lebanon Community School Corporation

IN

Questioned Costs Internal Control / Segregation of Duties Cash Management § 200.303

Finding 2022-001 Subject: Medicaid ? Eligibility, Other Matters Audit Findings: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the eligibility compliance...

Finding 2022-001 Subject: Medicaid ? Eligibility, Other Matters Audit Findings: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the eligibility compliance requirements that are performed by the Special Education Cooperative on behalf of the School Corporation. Context: The School Corporation participates in a Special Education Co-op. In 2015, the Co-op provided an avenue through a third-party company, for the member school districts to obtain reimbursement for Medicaid services. It was discovered in 2021 that the yearly parental disclosure statements had not been completed for Medicaid eligibility compliance. Due to this oversight, each member school has had to voi transactions through the third-party company and pay back the amount of these transactions from August 9, 2015 through April 23, 2021. The School Corporation?s amount owed was $481,276 for the period identified during 2015-2021. The School Corporation completed a Voluntary Self-Disclosure of Provider of Overpayments Packet through the Indiana Family & Social Services Administration?s Office of Medicaid Policy and Planning Office to reimburse the amounts owed. The amount related to this period July 1, 2020 through June 30, 2022 was indeterminable. The full amount was paid back prior to June 30, 2021. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Parental disclosure statements are completed annually for Medicaid eligibility compliance. This has already been implemented. Responsible Party and Timeline for Completion: Madeline Sandberg, Director of BCNWH Joint Services, 7/1/2021

View Audit 32733 Questioned Costs: $1

Finding 34864 (2022-003)

Significant Deficiency 2022

Giving Youth A Chance Initiative

TN

Questioned Costs Cash Management Significant Deficiency

Corrective Action ? Management will re-train and certify staff on the Internal Control policy.

View Audit 24343 Questioned Costs: $1

Finding 34802 (2022-009)

Material Weakness 2022

San Francisco Unified School District

CA

Questioned Costs Cash Management Material Weakness

Views of Responsible Officials: During the COVID 19 pandemic the District experienced turnover in various key positions resulting from a lapse with record keeping. Management will work to ensure that records related to claim reimbursements are retained for a period of three years. Name of Respon...

Views of Responsible Officials: During the COVID 19 pandemic the District experienced turnover in various key positions resulting from a lapse with record keeping. Management will work to ensure that records related to claim reimbursements are retained for a period of three years. Name of Responsible Person: Jennifer LaBarre, Executive Director of Student Nutrition Services Implementation Date: Fiscal Year 2023-2024

View Audit 24006 Questioned Costs: $1

Finding 34796 (2022-008)

Material Weakness 2022

San Francisco Unified School District

CA

Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.200 § 200.430

Views of Responsible Officials: District is reviewing the internal procedures related to documenting salaries and wages charged to federal programs and will work with our auditors to ensure we meet this requirement. Name of Responsible Person: Anne Marie Gordon, Interim Chief Financial Officer ...

Views of Responsible Officials: District is reviewing the internal procedures related to documenting salaries and wages charged to federal programs and will work with our auditors to ensure we meet this requirement. Name of Responsible Person: Anne Marie Gordon, Interim Chief Financial Officer Implementation Date: Fiscal Year 2023-2024

View Audit 24006 Questioned Costs: $1

Finding 34795 (2022-004)

Material Weakness 2022

Anderson Healthcare

IL

Questioned Costs Allowable Costs / Cost Principles

During the testing of compliance for Federal Assistance Listing No. 93.498, U.S. Department of Health and Human Services Direct Program: COVID-19 Provider Relief Fund and the American Rescue Plan (ARP) Rural Distribution, it was determined the Organization had incorrectly re-reported $778,860 in Per...

During the testing of compliance for Federal Assistance Listing No. 93.498, U.S. Department of Health and Human Services Direct Program: COVID-19 Provider Relief Fund and the American Rescue Plan (ARP) Rural Distribution, it was determined the Organization had incorrectly re-reported $778,860 in Period 1 expenses in the Period 3 submission, which resulted in overstating expenses claimed against PRF funds of $778,860. In addition, the Organization incorrectly double counted $81,350 in Contract Labor in the Period 3 submission. This resulted in a total $860,210 of COVID-19 expenses that were charged and reported which were duplicative and/or unsupported. Corrective Action Plan: Management continues to improve our understanding of the nuances within the guidance as it relates to charging and reporting direct expenses. Additionally, the Organization continues to implement additional controls over future reporting periods to help ensure guidance is followed, which is being achieved through educational sessions and additional layers of review over future reporting periods to help ensure guidance is properly followed. It should be noted that while the expenses were erroneously double counted, the Organization had sufficient unused Lost Revenues to cover the use of these funds. Personnel Responsible for Corrective Action: Mike Marshall, Chief Financial Officer. Anticipated Completion Date: Change is in process and full adoption is anticipated by September 30, 2023.

View Audit 24005 Questioned Costs: $1

Finding 34784 (2022-001)

Material Weakness 2022

Panthera Corporation

NY

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.405

Panthera implemented Chrome River which is a platform that enables electronic review and approval of invoices as part of Panthera?s expense management process. As Panthera expands its operations internationally we plan to implement more controls and procedures to ensure foreign affiliates are proper...

Panthera implemented Chrome River which is a platform that enables electronic review and approval of invoices as part of Panthera?s expense management process. As Panthera expands its operations internationally we plan to implement more controls and procedures to ensure foreign affiliates are properly maintaining all required expenditures documentation and approvals on spending.

View Audit 34492 Questioned Costs: $1

Finding 34739 (2022-002)

None 2022

J.f. Drake State Community and Technical College

AL

Questioned Costs Student Financial Aid

2) Finding 2022-002 - Student Financial Assistance ? Return of Title IV Funds Management?s Response: Management understands the requirements specific to calculating and returning unearned Title IV aid. Management acknowledges and agrees with the findings as presented. Views of Responsible Officials ...

2) Finding 2022-002 - Student Financial Assistance ? Return of Title IV Funds Management?s Response: Management understands the requirements specific to calculating and returning unearned Title IV aid. Management acknowledges and agrees with the findings as presented. Views of Responsible Officials and Corrective Action: We will reassess controls, review these processes and implement controls to ensure that timely calculations and return of funds are made. Furthermore, the funds noted were sent back subsequent to year end. Name of Responsible Person: Jennifer O'Linger, Director of Financial Aid Implementation Date: Immediately

View Audit 36189 Questioned Costs: $1

Corrective Action Plans

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