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Finding 9934 (2023-006)
Significant Deficiency 2023
Nippersink School District No. 2
IL
Questioned Costs Cash Management Reporting
Condition: One of the transactions claimed was for more than the check amount. Plan: Management will review and implement procedures to make sure this does not happen in the future. Anticipated Date of Completion: 6/30/2024 Name of Contact Person: Denise Levendoski, Business Manager/Treasurer/CSBO M...
Condition: One of the transactions claimed was for more than the check amount. Plan: Management will review and implement procedures to make sure this does not happen in the future. Anticipated Date of Completion: 6/30/2024 Name of Contact Person: Denise Levendoski, Business Manager/Treasurer/CSBO Management Response: N/A
View Audit 13565
Nippersink School District No. 2
IL
Questioned Costs
Condition: During the course of our audit, we determined that the personnel expense (time and effort) was not documented for employees that had part of their salary charged to the grant. Plan: The District will review compliance requirements to ensure all compliance requirements are met and will imp...
Condition: During the course of our audit, we determined that the personnel expense (time and effort) was not documented for employees that had part of their salary charged to the grant. Plan: The District will review compliance requirements to ensure all compliance requirements are met and will implement changes going forward to ensure personnel expense (time and effort) is documented. Anticipated Date of Completion: 6/30/2024 Name of Contact Person: Denise Levendoski, Business Manager/Treasurer/CSBO Management Response: N/A
View Audit 13565
Nippersink School District No. 2
IL
Questioned Costs Equipment & Real Property Management
Condition: During the course of our audit, we determined that the District does not have a written asset tracking policy. Plan: The District will review compliance requirements to ensure all compliance requirements are met. Anticipated Date of Completion: 6/30/2024 Name of Contact Person: Denise Lev...
Condition: During the course of our audit, we determined that the District does not have a written asset tracking policy. Plan: The District will review compliance requirements to ensure all compliance requirements are met. Anticipated Date of Completion: 6/30/2024 Name of Contact Person: Denise Levendoski, Business Manager/Treasurer/CSBO Management Response: N/A
View Audit 13565
Nippersink School District No. 2
IL
Questioned Costs
Condition: When filing expenditure report the District used the remaining budget amount from the spreadsheet they use to track expenditures and reported the remaining budget amount instead of using the actual expenditure amount to report as expenditures. Plan: Management will review and implement pr...
Condition: When filing expenditure report the District used the remaining budget amount from the spreadsheet they use to track expenditures and reported the remaining budget amount instead of using the actual expenditure amount to report as expenditures. Plan: Management will review and implement procedures to make sure this does not happen in the future. Anticipated Date of Completion: 6/30/2024 Name of Contact Person: Denise Levendoski, Business Manager/Treasurer/CSBO Management Response: N/A
View Audit 13565 Questioned Costs: $1
Nippersink School District No. 2
IL
Questioned Costs
Condition: During the course of our audit, we determined grant reports were not filed by the required due dates. Plan: Management will reinforce procedures to ensure all grant reports are submitted by the required due date. Anticipated Date of Completion: 6/30/2024 Name of Contact Person: Denise Lev...
Condition: During the course of our audit, we determined grant reports were not filed by the required due dates. Plan: Management will reinforce procedures to ensure all grant reports are submitted by the required due date. Anticipated Date of Completion: 6/30/2024 Name of Contact Person: Denise Levendoski, Business Manager/Treasurer/CSBO Management Response: N/A
View Audit 13565
Finding 9923 (2023-001)
Significant Deficiency 2023
First Step, Inc.
AR
Questioned Costs Internal Control / Segregation of Duties
Failure to comply with grant time-based requirements. Recommendation: We recommend that First Step corrects the formula in their bonus and hire date tracking spreadsheet to include 365 days of the year instead of a 360-day cycle. Additionally, we recommend payroll or HR reviews the bonus time frame...
Failure to comply with grant time-based requirements. Recommendation: We recommend that First Step corrects the formula in their bonus and hire date tracking spreadsheet to include 365 days of the year instead of a 360-day cycle. Additionally, we recommend payroll or HR reviews the bonus time frames provided by management before dispersing the payment. Action Taken: Chris Smith, CFO, has since updated spreadsheet used in calculation of bonuses. Going forward, any funding of this nature will have an initial review by HR before going to management and payment is disbursed. Name of person responsible for corrective action: Chris Smith, CFO Anticipated completion date for the corrective action: December 31, 2023
View Audit 13558
Finding 9919 (2023-001)
Significant Deficiency 2023
Florida Southern College
FL
Questioned Costs Student Financial Aid Significant Deficiency
2023-001 Return to Title IV Recommendation: We recommend that the College review and implement procedures to ensure that withdrawals are properly communicated to all departments and processed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. ...
2023-001 Return to Title IV Recommendation: We recommend that the College review and implement procedures to ensure that withdrawals are properly communicated to all departments and processed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College will implement a plan to require faculty to update the last date of attendance at the end of the term in the portal for students attending distance learning classes. This date will be used by the Registrar’s Office and Financial Aid Office for reporting. Name(s) of the contact person(s) responsible for corrective action: Dr. Tracy Tedder Planned completion date for corrective action plan: August 2023
View Audit 13554 Questioned Costs: $1
Finding 9914 (2023-008)
Significant Deficiency 2023
Edgecombe County
NC
Questioned Costs Eligibility Reporting
Finding: 2023-008 Untimely Review of SSI Termination Section III - Federal Award Findings and Question Costs (continued) Corrective Action: MA-1000 SSI Medicaid Automated Process Section VII - SSI Terminations training will be conducted with all workers. SSI termination reports will be monitored to ...
Finding: 2023-008 Untimely Review of SSI Termination Section III - Federal Award Findings and Question Costs (continued) Corrective Action: MA-1000 SSI Medicaid Automated Process Section VII - SSI Terminations training will be conducted with all workers. SSI termination reports will be monitored to ensure that there is not an untimely review of terminated SSI recipients. Documentation templete will be used to ensure that all online verifications have been completed and the evidence matches the information in NCFAST. Medicaid Supervisors and Quality Control workers will review files internally to ensure that OVS is ran and AB is evaluated for all Medicaid programs when SSI is terminated. Name of contact person: Veronica Lyons, Tina Radford, Virginia Ewuell, & Angel Joyner - Medicaid Supervisors Corrective actions for finding 2023-004, 2023-005, 2023-006, 2023-007, 2023-008 also apply to the State Award findings. Edgecombe County, NC Section IV - State Award Findings and Question Costs Corrective Action: MA-2261 1/3 Reduction, MA-2280 CAP, and MA-2230 Financial Resources training completed with all workers. Caseworkers will be instructed to end date evidence and start a new evidence for the new receritification period to show the updated information. Caseworkers will be instructed to run OVS/AVS prior to working any evidence in the case. Documentation template will serve as a reminder to ensure online verifications are ran on each case. Medicaid Supervisors and Quality Control workers will review files internally to ensure policy is applied to all cases and online verifications are completed and documented. Proposed Completion Date: Training and implementation of additional reviews and procedures will be implemented by February 15, 2024. Proposed Completion Date: Training and implementation of additional reviews and procedures will be implemented by February 15, 2024.
View Audit 13548
Finding 9913 (2023-007)
Significant Deficiency 2023
Edgecombe County
NC
Questioned Costs Eligibility Significant Deficiency
Finding: 2023-007 Inadequate Request for Information Finding: 2023-008 Untimely Review of SSI Termination Section III - Federal Award Findings and Question Costs (continued) Corrective Action: MA-1000 SSI Medicaid Automated Process Section VII - SSI Terminations training will be conducted with all w...
Finding: 2023-007 Inadequate Request for Information Finding: 2023-008 Untimely Review of SSI Termination Section III - Federal Award Findings and Question Costs (continued) Corrective Action: MA-1000 SSI Medicaid Automated Process Section VII - SSI Terminations training will be conducted with all workers. SSI termination reports will be monitored to ensure that there is not an untimely review of terminated SSI recipients. Documentation templete will be used to ensure that all online verifications have been completed and the evidence matches the information in NCFAST. Medicaid Supervisors and Quality Control workers will review files internally to ensure that OVS is ran and AB is evaluated for all Medicaid programs when SSI is terminated. Name of contact person: Veronica Lyons, Tina Radford, Virginia Ewuell, & Angel Joyner - Medicaid Supervisors Corrective actions for finding 2023-004, 2023-005, 2023-006, 2023-007, 2023-008 also apply to the State Award findings. Edgecombe County, NC Section IV - State Award Findings and Question Costs Corrective Action: MA-2261 1/3 Reduction, MA-2280 CAP, and MA-2230 Financial Resources training completed with all workers. Caseworkers will be instructed to end date evidence and start a new evidence for the new receritification period to show the updated information. Caseworkers will be instructed to run OVS/AVS prior to working any evidence in the case. Documentation template will serve as a reminder to ensure online verifications are ran on each case. Medicaid Supervisors and Quality Control workers will review files internally to ensure policy is applied to all cases and online verifications are completed and documented. Proposed Completion Date: Training and implementation of additional reviews and procedures will be implemented by February 15, 2024.
View Audit 13548
Finding 9912 (2023-006)
Significant Deficiency 2023
Edgecombe County
NC
Questioned Costs Eligibility Significant Deficiency
Finding: 2023-006 Inaccurate Resource Calculation Edgecombe County, NC Section III - Federal Award Findings and Question Costs Name of contact person: Veronica Lyons, Tina Radford, Virginia Ewuell, & Angel Joyner/Medicaid Supervisors Corrective Action: The errors that were found were under the polic...
Finding: 2023-006 Inaccurate Resource Calculation Edgecombe County, NC Section III - Federal Award Findings and Question Costs Name of contact person: Veronica Lyons, Tina Radford, Virginia Ewuell, & Angel Joyner/Medicaid Supervisors Corrective Action: The errors that were found were under the policy of having to comply with Child Support. As of August 18, 2023, this policy is no longer in effect while we are under the CCU (Continuous Coverage Unwinding). Medicaid Supervisors will continue to abide by the policy changes as they come into effect to reconvene the compliance with Child Support. Proposed Completion Date: Not applicable. Name of contact person: Virginia Ewuell & Angel Joyner - Medicaid Supervisors Name of contact person: Veronica Lyons, Tina Radford, Virginia Ewuell, & Angel Joyner - Medicaid Supervisors Proposed Completion Date: Training and implementation of additional reviews and procedures will be implemented by February 15, 2024. Corrective Action: MA-2230 Financials Resources training will be conducted with all workers. Documentation template will be updated to cover all of the possible resources for workers to check for when completing applications and reviews. Caseworkers will be instructed to end date evidence and start a new evidence for the new review period to show the updated information. Medicaid Supervisors and the Quality Control workers will review files internally to ensure verifications received from AB matches information in NCFAST and changes are applied. Proposed Completion Date: Training and implementation of additional reviews and procedures will be implemented by February 15, 2024.
View Audit 13548
Finding 9911 (2023-005)
Significant Deficiency 2023
Edgecombe County
NC
Questioned Costs Eligibility Significant Deficiency
Finding: 2023-005 Inaccurate Information Entry Finding: 2023-006 Inaccurate Resource Calculation Edgecombe County, NC Section III - Federal Award Findings and Question Costs Name of contact person: Veronica Lyons, Tina Radford, Virginia Ewuell, & Angel Joyner/Medicaid Supervisors Corrective Action: ...
Finding: 2023-005 Inaccurate Information Entry Finding: 2023-006 Inaccurate Resource Calculation Edgecombe County, NC Section III - Federal Award Findings and Question Costs Name of contact person: Veronica Lyons, Tina Radford, Virginia Ewuell, & Angel Joyner/Medicaid Supervisors Corrective Action: The errors that were found were under the policy of having to comply with Child Support. As of August 18, 2023, this policy is no longer in effect while we are under the CCU (Continuous Coverage Unwinding). Medicaid Supervisors will continue to abide by the policy changes as they come into effect to reconvene the compliance with Child Support. Proposed Completion Date: Not applicable. Name of contact person: Virginia Ewuell & Angel Joyner - Medicaid Supervisors Name of contact person: Veronica Lyons, Tina Radford, Virginia Ewuell, & Angel Joyner - Medicaid Supervisors Proposed Completion Date: Training and implementation of additional reviews and procedures will be implemented by February 15, 2024. Corrective Action: MA-2230 Financials Resources training will be conducted with all workers. Documentation template will be updated to cover all of the possible resources for workers to check for when completing applications and reviews. Caseworkers will be instructed to end date evidence and start a new evidence for the new review period to show the updated information. Medicaid Supervisors and the Quality Control workers will review files internally to ensure verifications received from AB matches information in NCFAST and changes are applied. Proposed Completion Date: Training and implementation of additional reviews and procedures will be implemented by February 15, 2024. Corrective Action: MA-3300 Income training will be conducted with all workers. Documentation template updated to include running TWN, OVS, AVS and double checking to ensure that all household members are included. Them template will also ensure that evidence is updated and changes are applied. Workers will also use the automated budget to ensure that information matches the determination in NCFAST. Medicaid Supervisors and Quality Control workers will review files internally to ensure verifications match the evidence put in NCFAST and changes are applied to the cases and case evidence includes all household members.
View Audit 13548
Finding 9910 (2023-004)
Significant Deficiency 2023
Edgecombe County
NC
Questioned Costs Eligibility Significant Deficiency
Finding: 2023-004 IV-D Non-Cooperation Finding: 2023-005 Inaccurate Information Entry Finding: 2023-006 Inaccurate Resource Calculation Edgecombe County, NC Section III - Federal Award Findings and Question Costs Name of contact person: Veronica Lyons, Tina Radford, Virginia Ewuell, & Angel Joyner/M...
Finding: 2023-004 IV-D Non-Cooperation Finding: 2023-005 Inaccurate Information Entry Finding: 2023-006 Inaccurate Resource Calculation Edgecombe County, NC Section III - Federal Award Findings and Question Costs Name of contact person: Veronica Lyons, Tina Radford, Virginia Ewuell, & Angel Joyner/Medicaid Supervisors Corrective Action: The errors that were found were under the policy of having to comply with Child Support. As of August 18, 2023, this policy is no longer in effect while we are under the CCU (Continuous Coverage Unwinding). Medicaid Supervisors will continue to abide by the policy changes as they come into effect to reconvene the compliance with Child Support. Proposed Completion Date: Not applicable.
View Audit 13548
Millikin University
IL
Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking
2023-003 – Student Financial Aid Cluster – (a) Federal Supplemental Educational Opportunity Grants (b) Federal Work Study Program (c) Federal Perkins Loan Program – Federal Capital Contributions (d) Federal Pell Grant Program (e) Federal Direct Student Loans (f) Teacher Education Assistance for Coll...
2023-003 – Student Financial Aid Cluster – (a) Federal Supplemental Educational Opportunity Grants (b) Federal Work Study Program (c) Federal Perkins Loan Program – Federal Capital Contributions (d) Federal Pell Grant Program (e) Federal Direct Student Loans (f) Teacher Education Assistance for College and Higher Education (TEACH), Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.038 (d) 84.063 (e) 84.268 (f) 84.379 – Year Ended June 30, 2023 Condition: During our testing of forty individuals receiving federal work study, we noted 2 individuals (5%) that either had timecards for hours worked that were not approved by a supervisor or had incorrect time entry. We consider this condition to be an instance of noncompliance relating to the Activities Allowed or Unallowed compliance requirement. Statistical sampling was not used in making sample selections. Management Response: There were 2 individuals improperly paid. In the first incident an electronic student timecard was submitted in error and not approved by the supervisor. The payroll administrator erroneously paid the employee for the time in the amount of $82 without supervisor approval. In the second incident the employee submitted a manual timecard with the incorrect number of hours indicated per shift. The supervisor and the payroll administrator both missed the incorrect calculation in the amount of $72. Corrective Action Plan: The University has implemented electronic timecards that will mitigate manual errors in calculation. A new payroll administrator has been hired and the University is focused on documentation of student-payroll procedures and supervisor training. Responsible Person: Student Payroll Accounting Specialist Implementation Date: September 5, 2023.
View Audit 13525 Questioned Costs: $1
Millikin University
IL
Questioned Costs Student Financial Aid Special Tests & Provisions
2023-002 – Student Financial Aid Cluster – (a) Federal Supplemental Educational Opportunity Grants (b) Federal Work Study Program (c) Federal Perkins Loan Program – Federal Capital Contributions (d) Federal Pell Grant Program (e) Federal Direct Student Loans (f) Teacher Education Assistance for Coll...
2023-002 – Student Financial Aid Cluster – (a) Federal Supplemental Educational Opportunity Grants (b) Federal Work Study Program (c) Federal Perkins Loan Program – Federal Capital Contributions (d) Federal Pell Grant Program (e) Federal Direct Student Loans (f) Teacher Education Assistance for College and Higher Education (TEACH), Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.038 (d) 84.063 (e) 84.268 (f) 84.379 – Year Ended June 30, 2023 Condition: The University did not properly calculate the refunds for no passing grades withdrawal students for 1 out of the 16 students tested (6.3%) due to excluding SEOG Grant from the calculation. We consider this finding to be an instance of noncompliance in relation to Special Tests and Provisions. Statistical sampling was not used. Management Response: Student Identifier 6 - The student was identified after the conclusion of the term to have earned no passing grades and a determination was made as to when the student stopped attending classes for the term. The determined last date of attendance required a manual return of Title IV funds to be calculated. The calculation and subsequent return of funds was performed timely, however, an SEOG award of $250 was not included in error when the calculation was made. Corrective Action Plan: Student Identifier 6 - When notified of the finding by auditors, the return of Title IV funds calculation was performed with the $250 SEOG funds included. The corrected calculation resulted in an additional $127 in PELL grant funds to return. The return was corrected and completed on October 12, 2023. A secondary review of all manual Return of Title IV calculations has been implemented to mitigate manual errors. Responsible Person: Director, Student Financial Services Implementation Date: Fall 2023 term.
View Audit 13525 Questioned Costs: $1
Finding 9737 (2023-004)
Significant Deficiency 2023
Putnam County, Tennessee
TN
Questioned Costs Procurement, Suspension & Debarment Cash Management
The following steps have been implemented regarding the Education for Homeless Chidren and Youth grants: All gift cards have been secured at the Putnam County Board of Education central office in a secured area and in a locked safe. All gift cards are being signed out with documentation. Supporting ...
The following steps have been implemented regarding the Education for Homeless Chidren and Youth grants: All gift cards have been secured at the Putnam County Board of Education central office in a secured area and in a locked safe. All gift cards are being signed out with documentation. Supporting documentats are now being returned to the accounting department. Supporting documents are being stored within the accounting system. Supporting documents are being categorized in the correct grant. Reimbursement requests will not be made until after the final purchase of any goods or services have transpired. No purchases of gift cards will take place at the end of the year unless the final purchases of any goods or services will be able to take place before the end of the fiscal year.
View Audit 13488 Questioned Costs: $1
Finding 9736 (2023-003)
Material Weakness 2023
Redford Union School District #1
MI
Questioned Costs Special Tests & Provisions Procurement, Suspension & Debarment
Finding: 2023-003 – Special Tests and Provisions – Wage Rate Requirements Auditor Description of Condition and Effect: The amounts tested that were subject to the Wage Rate Requirements did not include the required provision, and the District did not obtain the required certified payrolls. The Dist...
Finding: 2023-003 – Special Tests and Provisions – Wage Rate Requirements Auditor Description of Condition and Effect: The amounts tested that were subject to the Wage Rate Requirements did not include the required provision, and the District did not obtain the required certified payrolls. The District did not follow federal requirements to include the prevailing wage rate provision in its contract. Auditor Recommendation: We recommend that the District reviews its policies to ensure that applicable prevailing wage requirements are included in construction contracts whenever federal funds are used and certified payrolls are obtained. Corrective Action: District officials will ensure that construction contracts contain these requirements during the bid process. Responsible Person: Mike Beltnick, CFO Anticipated Completion Date: June 30, 2024
View Audit 13486 Questioned Costs: $1
Redford Union School District #1
MI
Questioned Costs Subrecipient Monitoring School Nutrition Programs
Finding: 2023-004 – Written Policies Required by the Uniform Grant Guidance Auditor Description of Condition and Effect: Although the District has processes in place to cover these areas, there are no formal written policies covering payments, allowability of costs, and compensation. As a result of...
Finding: 2023-004 – Written Policies Required by the Uniform Grant Guidance Auditor Description of Condition and Effect: Although the District has processes in place to cover these areas, there are no formal written policies covering payments, allowability of costs, and compensation. As a result of this condition, the District did not fully comply with the Uniform Guidance applicable to the above noted grants. Auditor Recommendation: We are aware that the District is evaluating options using internal and external resources to take corrective action. We recommend that the District proceed with its selected option as soon as practical, but no later than the end of the next fiscal year. Corrective Action: As noted, the District has processes in place that cover all grant guidelines related to federal funds. However, upon bringing it to our attention that these policies should be in writing, we are making every endeavor to comply. The District is currently working on drafting policies that will meet the criteria set out in the Uniform Guidance and plan to have those in place by the end of the fiscal year. Responsible Person: Mike Beltnick, CFO Anticipated Completion Date: June 30, 2024
View Audit 13486
County of Caroline, Virginia
VA
Procurement, Suspension & Debarment Questioned Costs
CORRECTIVE ACTION PLAN January 11, 2024 County of Caroline, Virginia respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 3906 Electric Road Roanoke, VA 24018 Audit period:...
CORRECTIVE ACTION PLAN January 11, 2024 County of Caroline, Virginia respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 3906 Electric Road Roanoke, VA 24018 Audit period: June 30, 2023 The findings from the June 30, 2023 Schedule of Findings and Questioned Costs (the “Schedule”) are discussed below. The findings are numbered consistently with the number assigned in the Schedule. FINDINGS – FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT 2023-002: Procurement Policies and Procedures – COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – AL# 21.027 Condition: The County adheres to and follows Virginia Public Procurement Act “VPPA” for procurement, however, under the requirements of Uniform Guidance, the County does not have complete, written procurement policies that are in compliance with the additional standards required by the Uniform Guidance (2 CFR Part 200). Criteria: Under the requirements in the Uniform Guidance, all entities are required to have written procurement policies that conform to applicable Federal laws and regulations and standards. The complete procurement standards are located at 2 CFR Part 200, Sections 317 through 326. Cause: The County does not have its own written procurement policies that conform to applicable Federal laws and regulations and standards. Effect: The lack of the County’s own written policies under the specific requirements of Uniform Guidance could result in potential improper procurement using Federal funds. Questioned Costs: Not applicable Perspective Information: Not applicable Repeat Finding: Not applicable Recommendation: Management should update existing written procurement procedures to align with Uniform Guidance requirements for all purchases to be made with Federal funds. Views of Responsible Officials and Planned Corrective Action: Management concurs and has begun updating existing written procurement procedures to comply with the Uniform Guidance. If the Federal Audit Clearinghouse has questions regarding this plan, please call Tomeka Morgan, Deputy County Administrator - Finance at 804-633-5380. Sincerely yours,
View Audit 13480
Finding 9715 (2023-002)
Significant Deficiency 2023
The Corporation of Haverford College
PA
Questioned Costs Student Financial Aid Significant Deficiency
2023-002 – Federal Work Study (FWS) Over Award – Federal Assistance Listing No. 84.033 Recommendation: We recommend the College review its policies and procedures when packaging students for FWS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Actio...
2023-002 – Federal Work Study (FWS) Over Award – Federal Assistance Listing No. 84.033 Recommendation: We recommend the College review its policies and procedures when packaging students for FWS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: The Financial Aid Office acknowledges that three students on the preliminary list of Title IV recipients provided to the auditors reflected an over-award based on the inclusion of FWS funds in their packages. All students are initially packaged through automated packaging, with the College’s software preventing over-awards. However, many awards are adjusted during the course of an academic year, and when this happens, the software’s checks no longer operate. To ensure compliance, the Financial Aid Office conducts ongoing audits throughout the year and a final audit at the end of each year, which also incorporates a final reconciliation of the FWS program. This year, the FWS/final audit was not completed before the preliminary list was submitted to the auditors. Had the audit been completed on time, the three students would not have shown as over-awards, nor would they be counted as FWS recipients. Corrective Action Plan The Financial Aid Office already audits financial aid packages to prevent over-awards. The office will ensure that such audits are completed in a timelier fashion, resulting in a proper final list of Title IV recipients to be submitted for audit review. Name(s) of the contact person(s) responsible for corrective action: Michael Colahan, Student Financial Aid Director Planned completion date for corrective action plan: Effective November 2023
View Audit 13479 Questioned Costs: $1
Concordia University, Inc. and Affiliate
WI
Questioned Costs Student Financial Aid Eligibility
2023-001 Incorrect Direct Loans Disbursement Amount - Student Financial Aid Cluster Assistance Listing #s 84.007, 84.033, 84.063, 84.379, 84.268, Grant Period - Year Ended June 30, 2023 Condition Found During our student file testing we noted one student out of forty was disbursed the incorrect Dire...
2023-001 Incorrect Direct Loans Disbursement Amount - Student Financial Aid Cluster Assistance Listing #s 84.007, 84.033, 84.063, 84.379, 84.268, Grant Period - Year Ended June 30, 2023 Condition Found During our student file testing we noted one student out of forty was disbursed the incorrect Direct Loan amount. Based on the student’s enrollment status and need this student was eligible for $926 in Subsidized Loans and $4,574 in Unsubsidized Loans; however, the College awarded the student $230 in Subsidized loans and $5,270 in Unsubsidized loans which resulted in an under award of $696 in Subsidized Loans and an over award of $696 in Unsubsidized Loans. We consider this error in awarding to be an instance of noncompliance of the Eligibility Compliance Requirement. Corrective Action Plan New policy to determine what loan amount to award along with our policy to increase aid if a summer term is added on and budget is increased (only for 2023-2024 as in 2024-2025 budget can only be based on 9 months). This combined with two reports,overaward (sub when not eligible) and underaward (sub eligibility but has not been awarded due to professional judgement, budget increase or new ISIR). Responsible Person for Corrective Action Plan – Kevin Sheridan, Director of Financial Aid Implementation Date of Corrective Action Plan- 9/1/2023
View Audit 13431
Finding 9671 (2023-001)
Material Weakness 2023
Bedford Public Schools
MI
Questioned Costs Special Tests & Provisions Procurement, Suspension & Debarment
CORRECTIVE ACTION PLAN Pursuant to Federal Regulations, Uniform Administrative Requirements Section 200.511, the following are the findings as noted in Bedford Public Schools’ Single Audit report for the year ended June 30, 2023, and corrective actions to be completed. Finding: 2023-001 – Special ...
CORRECTIVE ACTION PLAN Pursuant to Federal Regulations, Uniform Administrative Requirements Section 200.511, the following are the findings as noted in Bedford Public Schools’ Single Audit report for the year ended June 30, 2023, and corrective actions to be completed. Finding: 2023-001 – Special Tests and Provisions – Wage Rate Requirements U.S. Department of Education – COVID-19 - Education Stabilization Fund (ALN 84.425D and 84.425U); Passed through the Michigan Department of Education; All project numbers. Auditor Description of Condition and Effect: The one contract selected for testing that was subject to the wage rate requirements did not include the required provision and the District did not obtain the required certified payrolls. The District did not follow federal requirements to include the prevailing wage rate provision in its contract. Auditor Recommendation: We recommend that the District reviews its policies to ensure that applicable prevailing wage requirements are included in construction contracts whenever federal funds are used and certified payrolls are obtained. Corrective Action: District officials will ensure that construction contracts contain these requirements during the bid process. Responsible Person: Chrissie Bruckner, Executive Director of Business Services Anticipated Completion Date: June 30, 2024
View Audit 13421 Questioned Costs: $1
Finding 9669 (2023-002)
Significant Deficiency 2023
Volunteers of America Colorado Branch
CO
Subrecipient Monitoring Questioned Costs HUD Housing Programs
Finding Number: 2023-002 Condition: In a monitoring visit performed by U.S. Department of Housing and Urban Development (HUD), the grantor found that the supporting documentation submitted does not enable a third-party reviewer to make a clear determination that match requirements were met. Planned ...
Finding Number: 2023-002 Condition: In a monitoring visit performed by U.S. Department of Housing and Urban Development (HUD), the grantor found that the supporting documentation submitted does not enable a third-party reviewer to make a clear determination that match requirements were met. Planned Corrective Action: The Organization established a policy and procedure to calculate the match requirement, compare it with the required total, and proactively identify actions to address any shortages at the end of each month. The Organization also ensured that all matches were supported by documents in a format that third parties could verify. Contact person responsible for corrective action: Chiyoko Yokota, Chief Financial Officer & Angel Hurtado, VP of Programs Anticipated Completion Date: 1/31/2023
View Audit 13410
Finding 9663 (2023-003)
Material Weakness 2023
Troy Ccsd 30_c
IL
Questioned Costs Reporting
The District improved oversight related to expenditure reporting and will continue to explore additional resources. During FY23, updates were made to the account code structure to allow for all expenditures and salaries to be tracked separately within the general ledger. This has been fully utilized...
The District improved oversight related to expenditure reporting and will continue to explore additional resources. During FY23, updates were made to the account code structure to allow for all expenditures and salaries to be tracked separately within the general ledger. This has been fully utilized since the start of FY24 and should improve the timeliness and accuracy of reporting. Expenditure reports will be generated to match what is reported with the underlying invoices attached to the transaction in the financial software
View Audit 13397 Questioned Costs: $1
Finding 9658 (2023-002)
Material Weakness 2023
Williamston Housing Authority
NC
HUD Housing Programs Questioned Costs Cash Management
Name of Contact Person: Michael Gaddy Executive Director Corrective Action: We have addressed all reported deficiencies noted in the 2023 physical inspection. Management will be more diligent in working with Ma...
Name of Contact Person: Michael Gaddy Executive Director Corrective Action: We have addressed all reported deficiencies noted in the 2023 physical inspection. Management will be more diligent in working with Maintenance to monitor the physical condition of all properties. Proposed Completion Date: Immediately
View Audit 13376
Fellowship Commons Whalley, Inc.
CT
Questioned Costs Cash Management HUD Housing Programs
Upon discovery of the FY23 underfunding, a corrective deposit was made subsequent to year end. The monthly amount for FY24 was also corrected to return the project to compliance with deposit requirements.
Upon discovery of the FY23 underfunding, a corrective deposit was made subsequent to year end. The monthly amount for FY24 was also corrected to return the project to compliance with deposit requirements.
View Audit 13375
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