Corrective Action Plans

Finding 385975 (2023-005)

Significant Deficiency 2023

ID

Questioned Costs Special Tests & Provisions Student Financial Aid § 200.303

2023-005: Special Tests & Provisions Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matte...

2023-005: Special Tests & Provisions Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Recommendation: ISU should review the requirements and implement a monitoring control to monitor the checks throughout the year. In addition, for the checks outstanding greater than 240 days, the University should return the funding to the U.S. Department of Education. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: ISU reopened the prior financial aid years in COD and completed returns of federal aid funds via G5/6 from identified outstanding checks. ISU has implemented the following monitoring controls: At the beginning of each month finance runs check reissue forms for all checks that the check date is 180 days or older. These are mailed to the check recipient. Around the 15th of the month any checks containing Title IV funds that have not been reissued will be turned to the financial aid office. Financial Aid is provided with the date by which the funds need to be returned. Financial Aid attempts to work with the student to get the checks cashed if they are not successful will return funds before the 240-day limit. They will then notify Finance to cancel the original check. Name(s) of the contact person(s) responsible for corrective action: Lisa Leyshon, AVP Finance/Controller, James Martin, Director of Financial Aid Planned completion date for corrective action plan: Implemented in 2020.

View Audit 298414 Questioned Costs: $1

Finding 385660 (2023-003)

Significant Deficiency 2023

Idaho State University

ID

Questioned Costs Procurement, Suspension & Debarment § 200.303 § 200.319 § 200.320

2023-003: Procurement Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Recommendati...

2023-003: Procurement Federal Program Title: Research and Development Cluster Assistance Listing Number: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Recommendation: ISU should evaluate its procedures and implement an additional control to document reasons for obtaining competitive bids. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Grant Accounting and Purchasing will both review requisitions within Jaggaer to make sure appropriate bids, and or exemptions are documented or attached. Name(s) of the contact person(s) responsible for corrective action: Lisa Leyshon, AVP Finance/Controller and Kirsten Broughton, Director of Grant Accounting Planned completion date for corrective action plan: Implemented in February 2024.

View Audit 298414 Questioned Costs: $1

Finding 385654 (2023-001)

Significant Deficiency 2023

Idaho State University

ID

Questioned Costs Reporting Significant Deficiency § 200.303

DEPARTMENT OF HEALTH AND HUMAN SERVICES 2023-001: Reporting Federal Program Titles: Every Student Succeeds/Preschool Development Grants Primary Care Training and Enhancement Assistance Listing Number: 93.884 & 93.434 ...

DEPARTMENT OF HEALTH AND HUMAN SERVICES 2023-001: Reporting Federal Program Titles: Every Student Succeeds/Preschool Development Grants Primary Care Training and Enhancement Assistance Listing Number: 93.884 & 93.434 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: ISU should implement formal review procedures to document review and approvals over required reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: ISU had a formal review procedure in place, but due to personnel changes it was not being followed. Staff has been trained and procedures will be followed. Name(s) of the contact person(s) responsible for corrective action: Kirsten Broughton, Director Grant Accounting Planned completion date for corrective action plan: Implemented FY24

View Audit 298414

Finding 385653 (2023-002)

Significant Deficiency 2023

Kalamazoo Valley Community College

MI

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Finding Number: 2023-002 Condition: The College provided funds to two individuals for transportation in advance of being approved for participation in the program. Planned Corrective Action: The College has returned the questioned costs by transferring the expenditures out of the grant funds and red...

Finding Number: 2023-002 Condition: The College provided funds to two individuals for transportation in advance of being approved for participation in the program. Planned Corrective Action: The College has returned the questioned costs by transferring the expenditures out of the grant funds and reducing the next drawdown for the grant. The College will immediately suspend the practice of providing grant funds to individuals prior to their approval for participation in program. Moving forward, the College will require the Program Director to approve all applicants for eligibility prior to any training or support activities beginning. This will include a review of the application materials, eligibility documents, and any other required materials. Participants who do not meet the eligibility requirements will receive written notice of the reason for denial and will not be admitted to any programming or receive any supportive services. The College will also look to have staff members involved in grant administration receive targeted training and education on the revised grant disbursement procedures as well as general grant administration training. Contact person responsible for corrective action: Vice President for Finance & Business Anticipated Completion Date: 06/30/2024

View Audit 298412 Questioned Costs: $1

Finding 385649 (2023-004)

Significant Deficiency 2023

Cedar Valley Services, Inc.

MN

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

U.S. Department of Transportation 2023-004 Formula Grants for Rural Areas – Assistance Listing No. 20.509 Recommendation: We recommend the Organization properly document Sam.gov searches. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action take...

U.S. Department of Transportation 2023-004 Formula Grants for Rural Areas – Assistance Listing No. 20.509 Recommendation: We recommend the Organization properly document Sam.gov searches. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will take the steps necessary to properly document that they have searched Sam.gov. Names of the contact persons responsible for corrective action: Rich Pavek, Executive Director, and Kris Burkey, Finance Manager Planned completion date for corrective action plan: December 31, 2024

View Audit 298394

Finding 385648 (2023-003)

Significant Deficiency 2023

Cedar Valley Services, Inc.

MN

Allowable Costs / Cost Principles Questioned Costs Significant Deficiency

U.S. Department of Transportation 2023-003 Formula Grants for Rural Areas – Assistance Listing No. 20.509 Recommendation: We recommend the Organization review its policy and implement a procedure for proper approval over all disbursements. Explanation of disagreement with audit finding: There is ...

U.S. Department of Transportation 2023-003 Formula Grants for Rural Areas – Assistance Listing No. 20.509 Recommendation: We recommend the Organization review its policy and implement a procedure for proper approval over all disbursements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will take the steps necessary to ensure that costs are appropriately approved. Names of the contact persons responsible for corrective action: Rich Pavek, Executive Director, and Kris Burkey, Finance Manager Planned completion date for corrective action plan: December 31, 2024

View Audit 298394

Finding 385647 (2023-001)

Significant Deficiency 2023

Housing Authority of Lake City

SC

HUD Housing Programs Questioned Costs Allowable Costs / Cost Principles

2023-001 ALN 14.871 – Housing Voucher Cluster – Activities Allowed or Unallowed The Executive Director acknowledges the finding and is following the auditor's recommendation as listed in the Schedule of Findings and Questioned Costs. In 2021, the Authority was instructed by Keith Landrum of the Colu...

2023-001 ALN 14.871 – Housing Voucher Cluster – Activities Allowed or Unallowed The Executive Director acknowledges the finding and is following the auditor's recommendation as listed in the Schedule of Findings and Questioned Costs. In 2021, the Authority was instructed by Keith Landrum of the Columbia, South Carolina HUD Field Office to stop making payments until the matter could be further investigated to see what amounts, if any, are still owed. Management will continue to monitor budgets to ensure that funds are adequate. Management has and will continue to make budget revisions to reduce unessential operating costs. The Authority has designed and implemented a Board approved formal repayment agreement. Person Responsible for Correction of Finding: Mark Fountain, Executive Director Projected Completion Date: June 30, 2024

View Audit 298380

Finding 385643 (2023-003)

Material Weakness 2023

Pennsylvania Housing Finance Agency

PA

Questioned Costs Material Weakness Internal Control / Segregation of Duties

2023-003 Housing Assistance Fund Program – Assistance Listing No. 21.026 Recommendation: CLA recommended that PHFA review their procedures around the debt verification during the HAF program application process. Explanation of disagreement with audit finding: There is no disagreement with the audi...

2023-003 Housing Assistance Fund Program – Assistance Listing No. 21.026 Recommendation: CLA recommended that PHFA review their procedures around the debt verification during the HAF program application process. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Based on this and other similar inadequacies with the vendor, the Agency terminated the contract of the non-compliant vendor (IEM) and moved the administration of the program in house. The new procedures and software being utilized provide the required documentation and verification to support disbursements as evidenced by the audit review. The Agency also anticipates making a mandatory discovery demand for all supporting program documentation to include the debt verification data and will seek judicial enforcement if IEM does not comply with the request. Name of the contact person responsible for corrective action: Kelly Wilson, PAHAF Program Manager Planned completion date for corrective action plan: The migration to in house administration was completed in March of 2023. The discovery request is expected to be made by no later than Monday, March 25th, 2024.

View Audit 298360

Finding 385642 (2023-002)

Significant Deficiency 2023

Pennsylvania Housing Finance Agency

PA

Questioned Costs Cash Management HUD Housing Programs

2023-002 Housing Trust Fund Program – Assistance Listing No. 14.275 Recommendation: CLA recommended that PHFA review their procedures around administrative expenses charged to the HTF program. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. ...

2023-002 Housing Trust Fund Program – Assistance Listing No. 14.275 Recommendation: CLA recommended that PHFA review their procedures around administrative expenses charged to the HTF program. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: PHFA will implement electronic time tracking, this will replace the current manual process of preparing timesheets that are entered into a database used to accumulate administrative expenses charged to federal programs. PHFA is currently in the process of implementing a Human Capital Management system that will allow employees to track the time they work on federal programs. Name of the contact person responsible for corrective action: Adrianne Trumpy, Director of Accounting Planned completion date for corrective action plan: July 1, 2024

View Audit 298360 Questioned Costs: $1

Finding 385641 (2023-001)

Significant Deficiency 2023

Pennsylvania Housing Finance Agency

PA

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

U.S. Department of Housing and Urban Development 2023-001 Home Investment Partnerships Program – Assistance Listing No. 14.239 Recommendation: CLA recommended that PHFA review their procedures surrounding the division sign-off form utilized in the pre-commitment meeting. Explanation of disagreeme...

U.S. Department of Housing and Urban Development 2023-001 Home Investment Partnerships Program – Assistance Listing No. 14.239 Recommendation: CLA recommended that PHFA review their procedures surrounding the division sign-off form utilized in the pre-commitment meeting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: PHFA implemented a new process to ensure the required divisional signoffs are received after the completion of the pre-commitment meeting. The Lending Officer prepares an electronic approval listing in Microsoft Teams to capture the approvals after the pre-commitment meeting. The Lending Officer follows up with the requested signors to ensure that all outstanding questions have been answered and the signer can mark the Microsoft Teams’ listing approved. Name of the contact person responsible for corrective action: Jessica Perry, Director of Development The new Microsoft Teams approval system was implemented in August 2023. To date, approximately 20 developments have been approved via the new system.

View Audit 298360

Finding 385637 (2023-001)

Significant Deficiency 2023

School in the Square Public Charter School

NY

Questioned Costs Cash Management School Nutrition Programs

The contact for this plan is Monica Merchant. The School will implement procedures to establish proper internal controls related to the submission of meal counts to the Child Nutrition Management System effective March 15, 2024, allowing for proper segregation of duties and review prior to submissio...

The contact for this plan is Monica Merchant. The School will implement procedures to establish proper internal controls related to the submission of meal counts to the Child Nutrition Management System effective March 15, 2024, allowing for proper segregation of duties and review prior to submission. Meal Counts will continue to be tracked daily. Monthly participation counts, by meal type and location, will be reviewed and entered on the Child Nutrition Management System by the School’s financial consultant. Prior to submission, these data elements will be reviewed, verified and submitted by the organization’s Data and Special Projects Manager. The addition of a second layer of approval should allow for adequate internal control over monthly meal claims.

View Audit 298344

Finding 385602 (2023-003)

Material Weakness 2023

County of Tazewell, Va

VA

Questioned Costs

Management will review its process for requesting reimbursements and reconciling same to the ledger.

View Audit 298327 Questioned Costs: $1

Finding 385535 (2023-008)

Significant Deficiency 2023

Clarkson College

NE

Questioned Costs Significant Deficiency Matching / Level of Effort / Earmarking

2023-008 Student Financial Assistance – Assistance Listing No. Various Recommendation: The College should ensure all necessary employees receive proper training, support, and time to follow the College's policies and federal requirements related to monthly reconciliations. Explanation of disagreemen...

2023-008 Student Financial Assistance – Assistance Listing No. Various Recommendation: The College should ensure all necessary employees receive proper training, support, and time to follow the College's policies and federal requirements related to monthly reconciliations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Clarkson College will ensure that procedures are in place and financial aid staff are trained in requirements related to monthly reconciliations. Name(s) of the contact person(s) responsible for corrective action: Andrea Padilla-Rosas Planned completion date for corrective action plan: March 2024

View Audit 298311

Finding 385534 (2023-007)

Significant Deficiency 2023

Clarkson College

NE

Questioned Costs Student Financial Aid Significant Deficiency

2023-007 Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the College review the R2T4 requirements and implement procedures to ensure the R2T4 calculations are using the correct number of break days and are accurately completed. Explanation of disagreement w...

2023-007 Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the College review the R2T4 requirements and implement procedures to ensure the R2T4 calculations are using the correct number of break days and are accurately completed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Clarkson College will review the R2T4 requirements and will implement procedures to ensure R2T4 calculations are completed accurately. Name(s) of the contact person(s) responsible for corrective action: Andrea Padilla-Rosas Planned completion date for corrective action plan: July 2024

View Audit 298311 Questioned Costs: $1

Finding 385533 (2023-006)

Significant Deficiency 2023

Clarkson College

NE

Questioned Costs Student Financial Aid Reporting

2023-006 Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the College evaluate its procedures and policies around reporting Direct Loan disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement wit...

2023-006 Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the College evaluate its procedures and policies around reporting Direct Loan disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Clarkson College will review procedures and starting immediately, all disbursements reported to COD will be reported within the appropriate timeframe. Name(s) of the contact person(s) responsible for corrective action: Andrea Padilla-Rosas Planned completion date for corrective action plan: March 2024

View Audit 298311

Finding 385531 (2023-004)

Significant Deficiency 2023

Clarkson College

NE

Internal Control / Segregation of Duties Questioned Costs Student Financial Aid

2023-004 Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the College review and strengthen its procedures for notifying students of their Direct Loan disbursements within the required time frame and that documentation of the letters sent is maintained. Expl...

2023-004 Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the College review and strengthen its procedures for notifying students of their Direct Loan disbursements within the required time frame and that documentation of the letters sent is maintained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: An automatic email notification has been set up in Anthology, Clarkson College’s new student information system, so that students receive a notification to their student email of their loan disbursements. Documentation is maintained in Anthology. Name(s) of the contact person(s) responsible for corrective action: Andrea Padilla-Rosas Planned completion date for corrective action plan: March 2024

View Audit 298311

Finding 385530 (2023-003)

Significant Deficiency 2023

Clarkson College

NE

Questioned Costs Significant Deficiency Matching / Level of Effort / Earmarking

2023-003 Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend that a process be implemented to ensure the proper cost of attendance is used so that amounts awarded do not exceed calculated financial need. Explanation of disagreement with audit finding: There is...

2023-003 Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend that a process be implemented to ensure the proper cost of attendance is used so that amounts awarded do not exceed calculated financial need. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: There is going to be training with current financial aid staff to make sure we are using the correct cost of attendance budget and that we package students correctly based on their grade level. Name(s) of the contact person(s) responsible for corrective action: Andrea Padilla-Rosas Planned completion date for corrective action plan: July 2024

View Audit 298311

Finding 385529 (2023-002)

Significant Deficiency 2023

Clarkson College

NE

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

2023-002 Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the College review its procedures to ensure controls are in place to ensure to catch any inconsistencies that occur during the year. Explanation of disagreement with audit finding: There is no disagre...

2023-002 Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the College review its procedures to ensure controls are in place to ensure to catch any inconsistencies that occur during the year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Clarkson College will review, revise and implement procedures for cost of attendance, awarding of financial aid offers, and R2T4, in addition to the review of the process of all monthly reconciliations related to Pell, Direct Loan, SEOG and FWS along with G5 drawdowns annotated and reconciled with the Finance Department. Name(s) of the contact person(s) responsible for corrective action: Andrea Padilla-Rosas Planned completion date for corrective action plan: July 2024

View Audit 298311

Finding 385475 (2023-002)

Material Weakness 2023

Colebrook School District

NH

School Nutrition Programs Internal Control / Segregation of Duties Questioned Costs § 200.303

Audit Finding Reference: 2023-002 Management’s Views and Planned Corrective Action: Food Service Balance – We will ensure that we spend the surplus food balance funds in 23-24 and not make a transfer of the funds from the district unless needed to ensure we don’t have an excess fund balance beyond ...

Audit Finding Reference: 2023-002 Management’s Views and Planned Corrective Action: Food Service Balance – We will ensure that we spend the surplus food balance funds in 23-24 and not make a transfer of the funds from the district unless needed to ensure we don’t have an excess fund balance beyond the limit allowed. Name of Contact Person and Completion Date: Name – Bridget Cross Anticipated Completion Date – will be corrected for the 23-24 Audit

View Audit 298287 Questioned Costs: $1

Finding 385461 (2023-005)

Significant Deficiency 2023

Community College District of Gogebic County

MI

Questioned Costs Student Financial Aid Cash Management

Auditor Description of Condition and Effect. The College was unable to reconcile direct loans with the COD website during fiscal 2023. The College was unable to obtain the COD reports needed for monthly direct loan reconciliations. As a result of this condition, the College isn't meeting its obliga...

Auditor Description of Condition and Effect. The College was unable to reconcile direct loans with the COD website during fiscal 2023. The College was unable to obtain the COD reports needed for monthly direct loan reconciliations. As a result of this condition, the College isn't meeting its obligation to complete reconciliations of direct loans on a monthly basis and risks overdrawing. Auditor Recommendation. We recommend that the College communicate with other schools to develop a policy for handling matters such as these when having technology issues. Corrective Action. Currently, the College has fixed this error and is now able to pull the correct reports from the COD website. The College intends to perform reconciliations of direct loans on a monthly basis going forward. Responsible Person. Maryann Decaire, Director of Financial Aid. Anticipated Completion Date. June 30, 2024.

View Audit 298275

Finding 385457 (2023-004)

Significant Deficiency 2023

Community College District of Gogebic County

MI

Questioned Costs Special Tests & Provisions Significant Deficiency

Auditor Description of Condition and Effect. The most recent Gramm Leach Bliley Policy fails to address the assessment of apps that are developed by the institution, it fails to address the disposal of customer information securely, and it fails to address maintaining a log of authorized users' act...

Auditor Description of Condition and Effect. The most recent Gramm Leach Bliley Policy fails to address the assessment of apps that are developed by the institution, it fails to address the disposal of customer information securely, and it fails to address maintaining a log of authorized users' activity and keeping an eye out for unauthorized access. As a result of this condition, the College isn't meeting the safeguard requirements necessary to comply with the FTC. In addition, the lack of safeguard controls creates an increased risk to highly sensitive data that is possessed by the College. Auditor Recommendation. We recommend that the College implement procedures to ensure that all Gramm Leach Bliley Policies are met and verified by a second individual. Corrective Action. Currently, the College is reviewing the compliance requirements for Gramm Leach Bliley Act and will amend the current policy to ensure the assessment of apps developed by the institution is covered within the policy. Responsible Person. Steve Spets, Director of IT. Anticipated Completion Date. April 30, 2024.

View Audit 298275

Finding 385453 (2023-003)

Significant Deficiency 2023

Community College District of Gogebic County

MI

Questioned Costs Special Tests & Provisions Student Financial Aid

Auditor Description of Condition and Effect. When funds were returned through COD for one student, they were mistakenly applied to the Fall 2022 semester instead of being applied to the Spring semester, the semester in which the aid was earned. As a result of this condition, the College corrected t...

Auditor Description of Condition and Effect. When funds were returned through COD for one student, they were mistakenly applied to the Fall 2022 semester instead of being applied to the Spring semester, the semester in which the aid was earned. As a result of this condition, the College corrected their mistake by removing the refund from the Fall 2022 semester and applying it to the Spring semester on June 12, 2023. Due to the Covid Forbearance ruling, the unsubsidized loan did not accrue interest which made the correction more straight forward. Auditor Recommendation. We recommend that the College implement procedures to ensure that the return to Title IV calculation and distribution is being reviewed by a second individual. Corrective Action. The College has performed the necessary steps to correct the error and will develop a process to ensure that a second individual is reviewing the work performed. Responsible Person. Maryann Decaire, Director of Financial Aid. Anticipated Completion Date. June 30, 2024.

View Audit 298275

Finding 385449 (2023-002)

Significant Deficiency 2023

Community College District of Gogebic County

MI

Questioned Costs Eligibility Significant Deficiency

Auditor Description of Condition and Effect. At the beginning of the Fall 2022 semester, a student was approaching their 600% lifetime Pell limit. When a student is between 500% and 600%, the College is supposed to perform a manual calculation so that the Pell award comes close to the maximum limit ...

Auditor Description of Condition and Effect. At the beginning of the Fall 2022 semester, a student was approaching their 600% lifetime Pell limit. When a student is between 500% and 600%, the College is supposed to perform a manual calculation so that the Pell award comes close to the maximum limit but does not exceed it. However, due to mistakenly being marked as full-time instead of three-quarters-time, the calculation resulted in a payment of $3,761 instead of $2,821. As a result of this condition, the College exceeded the Pell Lifetime Eligibility and overpaid a student with $940 in excess funds. It is our understanding that on September 15, 2023, the College was repaid by the student affected by the overpayment. Auditor Recommendation. We recommend that the College implement a secondary review process of not only the calculation, but for the determination of information that is used in the calculation as well. Corrective Action. The College has performed the necessary steps to correct the error and will amend the calculation process to ensure that a second individual is reviewing the work performed. Responsible Person. Maryann Decaire, Director of Financial Aid. Anticipated Completion Date. June 30, 2024.

View Audit 298275

Finding 385434 (2023-004)

Material Weakness 2023

Metropolitan School District of Southwest Allen County

IN

Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs § 200.303 § 200.403

􀀃 Finding􀀃2023􀍲004􀀃 􀀃 Finding􀀃Subject:􀀃Child􀀃Nutrition􀀃Cluster􀀃–􀀃Allowable􀀃Activities,􀀃Allowable􀀃Cost/Cost􀀃 Principles􀀃 Summary􀀃of􀀃Finding:􀀃Internal􀀃Controls􀀃were􀀃not􀀃effective􀀃and􀀃did􀀃not􀀃prevent􀀃unallowable􀀃 activities/cost􀀃 Contact􀀃Person􀀃Responsible􀀃for􀀃Corrective􀀃Action:􀀃Director􀀃of􀀃Food􀀃Servic...

􀀃 Finding􀀃2023􀍲004􀀃 􀀃 Finding􀀃Subject:􀀃Child􀀃Nutrition􀀃Cluster􀀃–􀀃Allowable􀀃Activities,􀀃Allowable􀀃Cost/Cost􀀃 Principles􀀃 Summary􀀃of􀀃Finding:􀀃Internal􀀃Controls􀀃were􀀃not􀀃effective􀀃and􀀃did􀀃not􀀃prevent􀀃unallowable􀀃 activities/cost􀀃 Contact􀀃Person􀀃Responsible􀀃for􀀃Corrective􀀃Action:􀀃Director􀀃of􀀃Food􀀃Service􀀃 Contact􀀃Phone􀀃Number􀀃and􀀃Email􀀃Address:􀀃(260)431􀍲2030,􀀃msnyder@sacs.k12.in.us􀀃 􀀃 Views􀀃of􀀃Responsible􀀃Official:􀀃We􀀃concur􀀃with􀀃the􀀃finding.􀀃 Description􀀃of􀀃Corrective􀀃Action􀀃Plan:􀀃 All􀀃claims􀀃shall􀀃be􀀃created􀀃by􀀃the􀀃Assistant􀀃Food􀀃Service􀀃Director􀀃and􀀃reviewed􀀃for􀀃 compliance􀀃within􀀃the􀀃allowable􀀃cost􀀃category􀀃prior􀀃to􀀃payment􀀃by􀀃the􀀃Director􀀃of􀀃Food􀀃 Service.􀀃In􀀃the􀀃event􀀃that􀀃the􀀃Director􀀃of􀀃Food􀀃Service􀀃must􀀃initiate􀀃a􀀃claim􀀃first,􀀃the􀀃 Assistant􀀃Food􀀃Service􀀃Director􀀃would􀀃then􀀃review􀀃the􀀃claim􀀃prior􀀃to􀀃issuance.􀀃All􀀃claims􀀃are􀀃 returned􀀃to􀀃the􀀃Assistant􀀃Food􀀃Service􀀃Director􀀃for􀀃review􀀃of􀀃accuracy􀀃after􀀃the􀀃payment􀀃 method􀀃has􀀃been􀀃authorized􀀃to􀀃ensure􀀃accuracy􀀃and􀀃compliance.􀀃Both􀀃parties􀀃will􀀃initial􀀃 documents􀀃appropriately,􀀃as􀀃well􀀃as􀀃maintain􀀃all􀀃copies􀀃of􀀃proof􀀃of􀀃purchase/service􀀃with􀀃 original􀀃claim􀀃form􀀃documents.􀀃􀀃 Anticipated􀀃Completion􀀃Date:􀀃3/18/24􀀃

View Audit 298274 Questioned Costs: $1

Finding 385418 (2023-002)

Material Weakness 2023

University of Puerto Rico

PR

Questioned Costs Subrecipient Monitoring Reporting

Finding Number 2023-002 – Various ALN – Reporting Management’s Response The UPR concurs with this finding. The UPR Finance Office at Central Administration will send reminders to the employees in charge of preparing or sending the reports to the corresponding federal agencies or pass through entit...

Finding Number 2023-002 – Various ALN – Reporting Management’s Response The UPR concurs with this finding. The UPR Finance Office at Central Administration will send reminders to the employees in charge of preparing or sending the reports to the corresponding federal agencies or pass through entities. • For CSLFRF program reports, the Finance Office at Central Administration will send a biweekly reminder to the employee in charge of submitting the reports. • HEERF program reports are sent by the responsible person at each one of the eleven (11) campuses. For these reports, the Finance Office will send an e-mail to the employees responsible for submitting quarterly reports and annual reports, reminding them of their due dates. For the quarterly reports, this e-mail will be sent in the first week of the months of April, July, and October 2024. Additionally, for the 2024 annual report, a reminder will be sent on the first week of March 2025. • For Family Planning program reports, the Finance Office will issue a reminder for quarterly reports in the first week of the months of April, July, October, and January. For the progress reports, a reminder will be sent in the first week of February and for the annual report, a reminder will be sent in the month of April. • The Central Finance Office will issue a circular letter to the finance directors of the 11 units requesting them to instruct all their staff responsible for issuing federal program reports to schedule a reminder in their Outlook calendar 10 days before the issuance of each report. Responsible Person or Office: Finance Office at Central Administration / Finance Office at the eleven campuses Timeline: 2024-2025

View Audit 298262

Corrective Action Plans

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