Corrective Action Plans

Finding 526721 (2024-005)

Significant Deficiency 2024

MI

Reporting Questioned Costs Significant Deficiency

Untimely Report Submission. Auditor Description of Condition and Effect. The Academic Catch-Up program quarterly reports were not submitted timely. As a result of this condition, two of the four quarterly reports submitted in fiscal year 2024 were after the required deadline. Auditor Recommendation....

Untimely Report Submission. Auditor Description of Condition and Effect. The Academic Catch-Up program quarterly reports were not submitted timely. As a result of this condition, two of the four quarterly reports submitted in fiscal year 2024 were after the required deadline. Auditor Recommendation. We recommend that the College develop procedures to track when reports are due and have an independent second individual perform a review to ensure accurate and timely submissions. Corrective Action. The Senior Accountant will review the reporting procedures to ensure accurate and timely report submissions. The Senior Accountant will check the timestamps of each report to ensure timely reporting. Responsible Person. Sherri Viau, Senior Accountant. Anticipated Completion Date. June 30, 2025.

View Audit 345711

Finding 526718 (2024-004)

Significant Deficiency 2024

Bay De Noc Community College

MI

Allowable Costs / Cost Principles Questioned Costs Student Financial Aid

Michigan Reconnect Expansion Refund Calculation Error. Auditor Description of Condition and Effect. The student development fees and the technology fees that were required to be included in the scholarship refund calculation were missed for one student. As a result of this condition, one refund calc...

Michigan Reconnect Expansion Refund Calculation Error. Auditor Description of Condition and Effect. The student development fees and the technology fees that were required to be included in the scholarship refund calculation were missed for one student. As a result of this condition, one refund calculation for the grant was incorrect, resulting in an underpayment of $752. It is our understanding that on December 16, 2024, the College refunded this amount to the U.S. Department of Treasury for those affected by this calculation error. Auditor Recommendation. Management has already taken appropriate corrective action by updating the returns for the student impacted by the refund calculation error. However, we recommend that the College implement a review process to ensure that any correction is being reviewed by an independent second individual. Corrective Action. The College has performed the necessary steps to correct the error and will amend the refund calculation process to ensure that a second individual is reviewing the work performed. Responsible Person. Ruth Carlson, Director of Financial Aid. Anticipated Completion Date. December 16, 2024.

View Audit 345711

Finding 526715 (2024-003)

Significant Deficiency 2024

Bay De Noc Community College

MI

Allowable Costs / Cost Principles Questioned Costs Student Financial Aid

Michigan Reconnect Expansion Calculation Error. Auditor Description of Condition and Effect. The College’s review process for the Michigan Reconnect Grant scholarships is performed by manually reviewing a select group of students before funds are disbursed. Two students who were not a part of this s...

Michigan Reconnect Expansion Calculation Error. Auditor Description of Condition and Effect. The College’s review process for the Michigan Reconnect Grant scholarships is performed by manually reviewing a select group of students before funds are disbursed. Two students who were not a part of this selected group had tuition costs mistakenly included with their fees. As a result of this condition, two students’ scholarship calculations were incorrect, resulting in an overpayment of $3,054 to those students. It is our understanding that on October 30, 2024, the College completed the F4F Reconnect refund worksheet and mailed a check with the amount to be returned to the U.S. Department of Treasury. Auditor Recommendation. We recommend that the College follow the review processes they have in place and include formal documentation showing the preparer is a separate individual from the reviewer. Corrective Action. Upon discovery of the Michigan Reconnect Expansion calculation error, the College went through and made corrections to all student accounts affected. To prevent a similar problem arising in the future, the College has modified their review process to now require two signoffs, one to document the preparer and one to document the reviewer. Responsible Person. Ruth Carlson, Director of Financial Aid. Anticipated Completion Date. October 30, 2024.

View Audit 345711

Finding 526708 (2024-002)

Significant Deficiency 2024

Bay De Noc Community College

MI

Questioned Costs Student Financial Aid Eligibility

Cost of Attendance Input Error. Auditor Description of Condition and Effect. There was an input error in the summer transportation component of the cost of attendance calculation. Instead of the on-campus students being designated with their own rate ($405), it was instead set to "All students 2023-...

Cost of Attendance Input Error. Auditor Description of Condition and Effect. There was an input error in the summer transportation component of the cost of attendance calculation. Instead of the on-campus students being designated with their own rate ($405), it was instead set to "All students 2023-2024." As a result of this condition, eight students received more aid than they were eligible to receive, resulting in loan adjustments of $2,858. It is our understanding that on September 23, 2024, the College updated and sent the changes to the Common Origination and Disbursement (COD) system. Auditor Recommendation. We recommend that the College implement a review process to ensure the inputs used in the cost of attendance determination are accurate and that the COA calculation is being reviewed by an independent second individual. Corrective Action. Upon discovery of the cost of attendance input error, the College went back through all summer non-on-campus students to determine if their aid was greater than it should have been and made updates to the COD system, as necessary. Responsible Person. Ruth Carlson, Director of Financial Aid. Anticipated Completion Date. September 23, 2024.

View Audit 345711

Finding 526694 (2024-002)

Significant Deficiency 2024

Hamtramck Public Schools

MI

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

Person responsible for the corrective action: Breia Kilgo, HR Director, Jill Boston, Payroll Coordinator, Diane Haack, HR Specialist, and Kristina Govan, HR Specialist Corrective action planned: With the turnover creating instability in the Business Department, the district’s Payroll Department was...

Person responsible for the corrective action: Breia Kilgo, HR Director, Jill Boston, Payroll Coordinator, Diane Haack, HR Specialist, and Kristina Govan, HR Specialist Corrective action planned: With the turnover creating instability in the Business Department, the district’s Payroll Department was reorganized to report to the HR Director. Additionally, the HR Department was reorganized creating two HR Specialist positions and eliminating the Executive Director position. The Payroll Coordinator and HR Specialists coordinate with district staff responsible for completing payroll reporting and approving timesheets to ensure compliance. The HR Specialists support the Payroll Coordinator to review staff payroll reporting throughout the district ensuring proper authorization of payroll for processing. Anticipated completion date: December 31, 2024

View Audit 345702 Questioned Costs: $1

Finding 526690 (2024-003)

Significant Deficiency 2024

Hamtramck Public Schools

MI

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

Person responsible for the corrective action: Breia Kilgo, HR Director, Jill Boston, Payroll Coordinator, Diane Haack, HR Specialist, and Kristina Govan, HR Specialist Corrective action planned: With the turnover creating instability in the Business Department, the district’s Payroll Department was...

Person responsible for the corrective action: Breia Kilgo, HR Director, Jill Boston, Payroll Coordinator, Diane Haack, HR Specialist, and Kristina Govan, HR Specialist Corrective action planned: With the turnover creating instability in the Business Department, the district’s Payroll Department was reorganized to report to the HR Director. Additionally, the HR Department was reorganized creating two HR Specialist positions and eliminating the Executive Director position. The Payroll Coordinator and HR Specialists coordinate with district staff responsible for completing payroll reporting and approving timesheets to ensure compliance. The HR Specialists support the Payroll Coordinator to review staff payroll reporting throughout the district ensuring proper authorization of payroll for processing. Anticipated completion date: December 31, 2024

View Audit 345702 Questioned Costs: $1

Finding 526686 (2024-001)

Significant Deficiency 2024

Town of Oakland, MD

MD

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403

Audit Finding Number: 2024-001 Agency: Town of Oakland, Maryland Person Responsible for Corrective Action: Name: Valerie Stemac Title: Business Coordinator 15 South Third Street Oakland, Maryland 21550 Anticipated Completion Date: 06/30/2025 Response to Finding: Management concurs with audit r...

Audit Finding Number: 2024-001 Agency: Town of Oakland, Maryland Person Responsible for Corrective Action: Name: Valerie Stemac Title: Business Coordinator 15 South Third Street Oakland, Maryland 21550 Anticipated Completion Date: 06/30/2025 Response to Finding: Management concurs with audit recommendation. Corrective Action to be Taken: Management will work with funding agency to conduct a thorough review of reimbursement records to confirm the duplication and determine if an overpayment occurred. If an overpayment is identified, coordinate with the Maryland Department of Housing and Community Development (DHCD) to correct the error and issue any necessary reimbursement or adjustment.

View Audit 345699 Questioned Costs: $1

Finding 526660 (2024-006)

Significant Deficiency 2024

Grants-Cibola County Schools

NM

Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs § 200.310 § 200.405

Corrective Action Plan 2024-006 – Unallowable Expenditures National School Lunch Program (Significant Deficiency) Federal Program Information: Funding Agency: U.S. Department of Agriculture Title: National School Lunch Program FAL Number: 10.555 & 10.553 Passthrough: N/A Award Year: 2024 Responsible...

Corrective Action Plan 2024-006 – Unallowable Expenditures National School Lunch Program (Significant Deficiency) Federal Program Information: Funding Agency: U.S. Department of Agriculture Title: National School Lunch Program FAL Number: 10.555 & 10.553 Passthrough: N/A Award Year: 2024 Responsible Official’s Plan: Due to the timing of the finding, the District is performing a permanent cash transfer in March to be compliant with the National School Lunch Program. Additionally, the specific corrective action plan provides details for how we have ensured the unallowable expenses for the National School Lunch Program will not occur again. Specific corrective action plan for finding: This was the result of an error in changing an employee's position from one department to another. Moving forward, the Human Resources Department will notify Payroll of any changes in position and will require TWO SIGNATURES prior to making any changes in pay coding. The two signatures are from the Director of Human Resources and the Director of Finance. Timeline for completion of corrective action plan: The permanent cash transfer process has begun and will be completed by March 31, 2025. The form to ensure two signatures are captured prior to making changes in pay coding is already created and being utilized. Employee positions responsible for meeting the timeline: Director of Finance – Cooper Jones Director of Human Resources – Lisa Salazar

View Audit 345655 Questioned Costs: $1

Finding 526648 (2024-001)

Significant Deficiency 2024

Lafontaine Center, Inc. Dba Lafontaine Center 073-Eh187

CA

Questioned Costs Subrecipient Monitoring HUD Housing Programs

Finding 2024-001: The Corporation did not furnish HUD a complete annual financial report within ninety (90) days following the end of the fiscal year ending May 31, 2024. Additionally, Form SF-SAC Single Audit Data Collection Form for the year ended May 31, 2024 was not submitted to the federal audi...

Finding 2024-001: The Corporation did not furnish HUD a complete annual financial report within ninety (90) days following the end of the fiscal year ending May 31, 2024. Additionally, Form SF-SAC Single Audit Data Collection Form for the year ended May 31, 2024 was not submitted to the federal audit clearinghouse in the required timeframe. Comments on the Finding and Each Recommendation: The Corporation should submit the annual financial statements to HUD and Form SF-SAC Single Audit Data Collection Form for the years ended May 31, 2024 as soon as practical. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation. The audited financial statements have been submitted to HUD and the federal clearinghouse. No further action is required.

View Audit 345587

Finding 526626 (2024-002)

Significant Deficiency 2024

Brevard Health Alliance, Inc.

FL

Questioned Costs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

SPECIAL TEST AND PROVISIONS CRI selected a sample of 25 patients to ensure the sliding fee schedule was properly applied. 1 of the 25 patient had the incorrect fee scale applied. Recommendation: Procedures shou...

SPECIAL TEST AND PROVISIONS CRI selected a sample of 25 patients to ensure the sliding fee schedule was properly applied. 1 of the 25 patient had the incorrect fee scale applied. Recommendation: Procedures should be implemented to verify the sliding fee schedule applied to new patients. Responsible Party: Shannon Wherry, Controller Corrective Action: Management will establish a procedure to ensure the sliding fee schedule is applied to all new patients. Brevard Health Alliance will continue to audit the sliding fee schedule on an annual bases, at minimum, in addition to sampling sliding fee scale patient charts quarterly. Estimated date of ompletion: Management estimates that the above findings will be corrected by the year ended September 30, 2025.

View Audit 345566 Questioned Costs: $1

Finding 526619 (2024-001)

Significant Deficiency 2024

Brevard Health Alliance, Inc.

FL

Matching / Level of Effort / Earmarking Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403

FACTORS AFFECTING ALLOWABILITY OF COSTS Brevard Health Alliance requested reimbursement for $8,978 of expenditres under two differentfederal grants. One grant is requested based upon clinic hours and another based on an individual's time and ...

FACTORS AFFECTING ALLOWABILITY OF COSTS Brevard Health Alliance requested reimbursement for $8,978 of expenditres under two differentfederal grants. One grant is requested based upon clinic hours and another based on an individual's time and effort. Recommendation: The client should verify that reimbursement request do not include payroll expenditures submitted for other grants. The allocation of payroll should be done monthly. Responsible Party: Shelley Jackson, Director of Accounting Corrective Action: Brevard Health Alliance will ensure allocationof payroll expenditures submitted for grants is done monthly to ensure stronger internal controls regarding grant funds.

View Audit 345566 Questioned Costs: $1

Finding 526563 (2024-002)

Significant Deficiency 2024

Pasquotank County

NC

Eligibility Questioned Costs

The local agency's internal second party worksheet includes a weighted score for monitoring error trends and patterns for individual staff and the unit as a whole. The worksheet allows for measuring improvement and determining where additional h·aining is needed. Supervisors complete second party re...

The local agency's internal second party worksheet includes a weighted score for monitoring error trends and patterns for individual staff and the unit as a whole. The worksheet allows for measuring improvement and determining where additional h·aining is needed. Supervisors complete second party reviews monthly for all staff, hold individual worker conferences monthly to review discrepancies discovered providing instruction as needed. NCF AST Learning Gateway will be utilized if a specified h·aining is available. Targeted training/instruction is provided during monthly team meetings to review errors and provide guidance and instruction to staff for policy and NC FAST functionality updates. Based on the summary of findings for this fiscal year's audit, a Single County Audit (SCA) Case Review Checklist will be created and utilized to address worker processes and functionality concerns in NC FAST surrounding the categories identified -beneficiary/caseworker signature and date certifying the documentation. Targeted reviews will be completed using case records for the months of December 2024, January 2025, February 2025 and March 2025. The internal second party review worksheet will continue to be utilized as an ongoing practice with review of findings to be conducted individually with staff and at each monthly unit meeting. By December 20, 2024, a summary of audit errors will be provided to all Food and Nutrition Services workers along with an outline of corrective actions to be completed as indicated in this plan. SCA Case Review Checklist created to address specific areas identified. (COMPLETE). Targeted case reviews using the SCA Checklist will be completed monthly (December 2024 - March 2025) by designated staff and reviewed individually with caseworkers, as needed. During monthly unit meetings scheduled in January 2025 - April 2025, errors and findings from the actions outlined in this plan will be shared and reviewed with all Food and Nutrition Services workers.

View Audit 345504

Finding 526562 (2024-001)

Significant Deficiency 2024

Pasquotank County

NC

Eligibility Questioned Costs

The State provided the DHB-7078 - 2nd Party Review Worksheet which separated evaluation for applications and recertifications. The internal worksheet was expanded to include a weighted score for monitoring error trends and patterns for individual staff and the unit as a whole. The enhanced review sh...

The State provided the DHB-7078 - 2nd Party Review Worksheet which separated evaluation for applications and recertifications. The internal worksheet was expanded to include a weighted score for monitoring error trends and patterns for individual staff and the unit as a whole. The enhanced review sheet allows for measuring improvement and determining where additional training is needed. Supervisors complete second party reviews monthly for all staff, hold individual worker conferences monthly to review discrepancies discovered providing instruction as needed. NCF AST Learning Gateway will be utilized if a specified training is available. Targeted training/instruction is provided during monthly team meetings to review errors and provide guidance and instruction to staff for policy and NC FAST functionality updates. Based on the summary of findings for this fiscal year's audit, a Single County Audit (SCA) Case Review Checklist will be created and utilized to address worker processes and functionality concerns in NC FAST surrounding the categories identified - income, resources and household composition. Targeted reviews will be completed using case records for the months of December 2024, January 2025, February 2025 and March 2025. The enhance·d second party review worksheet (DHB-7078) will continue to be utilized as an ongoing practice with review of findings to be conducted individually with staff and at each monthly unit meeting. By December 20, 2024, a summary of audit errors will be provided to all Medicaid caseworkers along with an outline of corrective actions to be completed as indicated in this plan. SCA Case Review Checklist created to address specific areas identified. (COMPLETE). Targeted case reviews using the SCA Checklist will be completed monthly (December 2024 - March 2025) by designated staff and reviewed individually with caseworkers, as needed. During monthly unit meetings scheduled in January 2025 -April 2025, errors and findings from the actions outlined in this plan will be shared and reviewed with all Medicaid workers.

View Audit 345504

Finding 526559 (2024-001)

Material Weakness 2024

Pierce County

NE

Internal Control / Segregation of Duties Questioned Costs Special Tests & Provisions

The County has discussed the finding but must consider the cost of professional resources to complete a set of drafted county financial statements.

View Audit 345488

Finding 526520 (2024-003)

Significant Deficiency 2024

Happy Camp Community Services District

CA

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties

Agency: Happy Camp Community Services District Responsible person: Becky Aubrey District Secretary/Bookkeeper Anticipated completion date: 12/31/2025 Corrective Action Plan: The Happy Camp Community Services District's Secretary will contract with an outside accountant to write the policies for c...

Agency: Happy Camp Community Services District Responsible person: Becky Aubrey District Secretary/Bookkeeper Anticipated completion date: 12/31/2025 Corrective Action Plan: The Happy Camp Community Services District's Secretary will contract with an outside accountant to write the policies for compliance with the requirements of 2 CFR 200 Subpart D - post Federal Award Requirements and Subpart E- Cost Principles.

View Audit 345444

Finding 526519 (2024-001)

Significant Deficiency 2024

Realife Cooperative of Mankato

MN

Questioned Costs Reporting Internal Control / Segregation of Duties

Recommendation: We recommend that the Cooperative continues to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperati...

Recommendation: We recommend that the Cooperative continues to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.

View Audit 345441

Finding 526514 (2024-001)

Significant Deficiency 2024

Gads Hill Center

IL

Subrecipient Monitoring Reporting Questioned Costs § 200.430

Views of Responsible Officials: Upon reviewing the audit finding, Gads Hill Center (GHC) acknowledges the importance of maintaining accurate and compliant documentation for personal services charged to federal and non-federal awards. To strengthen internal controls and ensure proper time reporting,...

Views of Responsible Officials: Upon reviewing the audit finding, Gads Hill Center (GHC) acknowledges the importance of maintaining accurate and compliant documentation for personal services charged to federal and non-federal awards. To strengthen internal controls and ensure proper time reporting, GHC has implemented enhanced procedures to align with federal requirements. These measures are designed to ensure that all salaries allocated to federal and non-federal awards are appropriately documented and substantiated based on actual work performed. Corrective Action Plan: In response to this finding, Gads Hill Center has immediately implemented a structured procedure to ensure compliance with federal regulations regarding time and effort reporting. Effective February 2025, the following corrective actions have been established: • Monthly After-the-Fact Time Reporting: Employees whose salaries are allocated to federal and non-federal awards must complete monthly time reports that accurately reflect the actual time worked on each funding source. • Review Process: These time reports are reviewed and signed by both the employee and their direct supervisor to confirm accuracy and compliance with the documented allocations and make any necessary adjustments. • Internal Monitoring and Compliance: GHC’s finance and program leadership teams will conduct periodic reviews to ensure adherence to this procedure and make any necessary refinements to maintain compliance with federal guidelines. By implementing these enhanced controls, Gads Hill Center is committed to ensuring accurate documentation of personal services and maintaining compliance with all federal funding requirements. Completion Date: Implemented and fully operational as of February 2025.

View Audit 345435 Questioned Costs: $1

Finding 526510 (2024-003)

Significant Deficiency 2024

Pinecrest Academy of Nevada

NV

Allowable Costs / Cost Principles Questioned Costs

Corrective Action Plan: A process was put in place in January 2024 to ensure that all principal approvals are documented in writing or electronic approval in the system which can be date stamped by the system. Payroll will not be run, nor grants submitted, until proper approval is received. ...

Corrective Action Plan: A process was put in place in January 2024 to ensure that all principal approvals are documented in writing or electronic approval in the system which can be date stamped by the system. Payroll will not be run, nor grants submitted, until proper approval is received. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2025

View Audit 345426

Finding 526509 (2024-005)

Significant Deficiency 2024

Civica Nevada

NV

Allowable Costs / Cost Principles Questioned Costs

Corrective Action Plan: These findings were for purchases prior to the new School principal coming on board. Upon hiring in April 2024, the new principal was fully trained in School internal control policies. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Acco...

Corrective Action Plan: These findings were for purchases prior to the new School principal coming on board. Upon hiring in April 2024, the new principal was fully trained in School internal control policies. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2025

View Audit 345425

Finding 526507 (2024-004)

Significant Deficiency 2024

Civica Nevada

NV

Allowable Costs / Cost Principles Questioned Costs

Corrective Action Plan: A process was put in place in January 2024 to ensure that all principal approvals are documented in writing or electronic approval in the system which can be date stamped by the system. Payroll will not be run, nor grants submitted, until proper approval is received. Personn...

Corrective Action Plan: A process was put in place in January 2024 to ensure that all principal approvals are documented in writing or electronic approval in the system which can be date stamped by the system. Payroll will not be run, nor grants submitted, until proper approval is received. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2025

View Audit 345425

Finding 526499 (2024-001)

Significant Deficiency 2024

Resource Center Dallas

TX

Questioned Costs Allowable Costs / Cost Principles Cash Management

The finding was the result of a data entry oversight made by human error in the Oral Health service category for the September 2024 Ryan White billing to Dallas County. While our Dallas County Ryan White billings are currently calculated under a unit cost method, effective March 1, 2025 our contract...

The finding was the result of a data entry oversight made by human error in the Oral Health service category for the September 2024 Ryan White billing to Dallas County. While our Dallas County Ryan White billings are currently calculated under a unit cost method, effective March 1, 2025 our contracts will be on cost reimbursement. Although we will implement the action plan to ensure our records of units are accurate, beginning March 1st there will be no financial correlation between the number of units we report to, and the amount of the reimbursement we receive from, Dallas County. New data validity review points designed to identify possible anomalies will be incorporated into the agency’s procedures with increased review by the Ryan White Program Director. The number of per‐client services received will be compared to parameters established with program managers as representing an unusual number of units received per client/patient per service date and per month. Units exceeding these parameters will be reviewed and corrected, if necessary. The review will be conducted monthly and prior to submission of Dallas County billings. The Ryan White Program Director, Del Wilson, will be in charge of implementing the corrective action plan changes. We hope to implement this plan by March 10, 2025, but before any further billings of service units to Dallas County.

View Audit 345415 Questioned Costs: $1

Finding 526486 (2024-001)

Material Weakness 2024

Rural Health Corporation of Northeastern Pennsylvania

PA

Questioned Costs Material Weakness

Although this was identified as a material weakness for FY ’23 and FY’24, training programs and staff education were not implemented until well into FY ’24. Training has and will continue to occur in the future through documented Front Desk Training sessions. Accountability measures have been implem...

Although this was identified as a material weakness for FY ’23 and FY’24, training programs and staff education were not implemented until well into FY ’24. Training has and will continue to occur in the future through documented Front Desk Training sessions. Accountability measures have been implemented for staff who do not provide sufficient documentation for sliding fee as well as other patient visit requirements. For FY ‘25, RHC has already implemented a process whereby each quarter every patient is identified as a participant in sliding fee. Those participants are distributed to the general managers of each center who affirm the correct information has been obtained or, if not, the patient is removed from sliding fee participation and charges are reflected accordingly.

View Audit 345395

Finding 526456 (2024-001)

None 2024

Morton College Community College District No. 527

IL

Student Financial Aid Questioned Costs Special Tests & Provisions

Return of Title IV Funds - The College will review and update current written policies and procedures to ensure the correct amount of days are used for the academic term in the timely return of Title IV funds calculation. Anticipated Completion Date - December 31, 2024. Responsible Contact Person f...

Return of Title IV Funds - The College will review and update current written policies and procedures to ensure the correct amount of days are used for the academic term in the timely return of Title IV funds calculation. Anticipated Completion Date - December 31, 2024. Responsible Contact Person for Planned Corrective Action Plan - Mireya Perez, Chief Financial Officer

View Audit 345382

Finding 526428 (2024-001)

None 2024

Upper Iowa University

IA

Subrecipient Monitoring Questioned Costs Special Tests & Provisions

UIU has both a written information security program and a plan that identifies what is being done and what needs to be done. UIU has retained Columbia Advisory group to serve as the University virtual Security Information Officer. They are managing the plan and will address any questions or concerns...

UIU has both a written information security program and a plan that identifies what is being done and what needs to be done. UIU has retained Columbia Advisory group to serve as the University virtual Security Information Officer. They are managing the plan and will address any questions or concerns. This contract began January of 2024, UIU commits to having the Executive Director of Information Technology Systems monitor requirements Name(s) of Contact Person(s) Responsible for Corrective Action: Terry Smid, Executive Director of Information Technology Services.

View Audit 345374

Finding 526425 (2024-001)

Material Weakness 2024

Oregon-Davis School Corporation

IN

Subrecipient Monitoring Material Weakness Reporting § 200.303

The treasurer will manage the grant with the superintedent providing oversight. The superintendent will review all financial reports and approve them in writing with a notification to the treasurer.

View Audit 345367

Corrective Action Plans

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