Corrective Action Plans

Finding 52064 (2022-101)

Material Weakness 2022

Yuma/la Paz Community College District (arizona Western College)

AZ

Allowable Costs / Cost Principles Questioned Costs § 200.303 § 200.414 § 200.513 § 200.521

Assistance Listings number and name 84.425F COVID-19 Education Stabilization Fund?Higher Education Emergency Relief Fund (HEERF) Institutional Portion Award number and years P425F201546-20B, May 6, 2020 through June 30, 2023 Federal agency U.S. Department of Education Compliance requirement(s) Allow...

Assistance Listings number and name 84.425F COVID-19 Education Stabilization Fund?Higher Education Emergency Relief Fund (HEERF) Institutional Portion Award number and years P425F201546-20B, May 6, 2020 through June 30, 2023 Federal agency U.S. Department of Education Compliance requirement(s) Allowable costs/cost principles Questioned costs $4,249,864 Name(s) of contact person: Ross Poppenberger Anticipated completion date: Q1 (January - March) 2023 The District misinterpreted its Federal Indirect Cost Rate (IDC) as it applies to HEERF funding. Although the District applied their prenegotiated IDC rate to the HEERF Grant, the District did not apply the rate to the correct program expenditures when calculating the IDC. The District updated its internal grants IDC calculation policies and procedures to ensure that indirect costs are properly calculated and reviewed for accuracy and written confirmation is obtained from the grantor for a new grant?s IDC calculation. Further, the District is working with the U.S. Department of Education to reappropriate the unallowable funds to allowable direct costs.

View Audit 52976 Questioned Costs: $1

Finding 52055 (2022-003)

Significant Deficiency 2022

Harrisburg Area Community College

PA

Eligibility Questioned Costs Student Financial Aid

Corrective Action Plan Monday, February 20, 2023 Harrisburg Area Community College respectfully submits the following corrective action plan for the year ended June 30, 2022. The findings from the June 30, 2022 audit report dated February 20, 2023 schedule of findings and questioned cost are disc...

Corrective Action Plan Monday, February 20, 2023 Harrisburg Area Community College respectfully submits the following corrective action plan for the year ended June 30, 2022. The findings from the June 30, 2022 audit report dated February 20, 2023 schedule of findings and questioned cost are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Agency: U.S. Department of Education Audit Period: July 1, 2021 ? June 30, 2022 Name and Address of independent public accounting firm: Smith Elliott Kearns & Company, LLC, Certified Public Accountants & Consultants 804 Wayne Avenue Chambersburg, Pennsylvania Finding Type: Student Financial Aid Cluster: Significant Deficiency in Internal Control over Compliance and NonCompliance Internal Control Type: (please choose the type per the finding) o Material Weakness(es) ? Significant Deficiencies Audit Finding No.: 2022-003 Federal Program: (per Finding) Student Financial Aid Cluster Compliance Requirement: (per Finding) Activities Allowed or Unallowed and Eligibility Audit Finding Title/Statement of Condition: (copy from audit findings documentation) Significant Deficiency in Internal Controls over Compliance and Noncompliance 34 CFR 668.32-a student is eligible to receive Title IV, HEA (Higher Education Act) program assistance if the student is a regular student enrolled, or accepted for enrollment, in an eligible program at an eligible institution. Auditor Recommendation: (copy from audit findings documentation) We recommend that the College contact the U.S. Department of Education to review the programs in question and determine what additional programmatic changes may be necessary, if any, to ensure the student financial aid program is in compliance with federal regulations. Specific steps to be taken to correct the situation [including a timetable for performance of the CAP] or reason why corrective action is not necessary (including disagreement with the finding). This finding was resolved in April 2022. Below are some of the specific steps the College took (and will continue) to correct the situation. o Identified an approved program and/or degree that aligns with each former pre-program student?s academic goal. Currently enrolled students moved to approved programs and degrees listed on the College?s ECAR. ? It is also important to note that the program(s) do not have a selective separate admissions process. o Removed the pre- or p-coded programs from Banner to ensure this error does not occur in the future relative to auto packaging. o Updated the admissions welcome/acceptance letter to inform new student about the selective/competitive (i.e., Nursing, Dental Assisting, etc.) entry programs and their next steps. o Conducted semesterly tests to ensure no currently enrolled students are coded under ?pre? or ?p-coded? programs. The next test is scheduled for October 2022. o Updated the financial aid policies and procedures manual and checklists. o Provided and will continue to provide professional development opportunities to financial aid employees. Anticipated Completion Date: Done Name(s) and Title(s) of contact person(s) responsible for correction action: Dawn K Mull Director, Financial Accounting & Reporting Harrisburg Area Community College dkmull@hacc.edu

View Audit 51968 Questioned Costs: $1

Finding 52053 (2022-006)

Material Weakness 2022

Cci Health & Wellness Services and Affiliate

MD

Reporting Questioned Costs

Finding No. 2022-006: Inadequate System to Ensure Timely Filing of Required Reports ? Material Weakness in Internal Control Over Financial Reporting U.S. Department of Health...

Finding No. 2022-006: Inadequate System to Ensure Timely Filing of Required Reports ? Material Weakness in Internal Control Over Financial Reporting U.S. Department of Health and Human Services (HHS), Family Planning Services, ALN 93.217 Condition: The final federal financial report (Form 425) for the period January 1, 2022 through March 31, 2022 and the quarterly report for period June 1, 2021 through September 30, 2021 were not submitted to HHS by the required due dates. In addition, the Data Collection Form for the year ended June 30, 2022, was not submitted to Federal Audit Clearinghouse by the due date. Recommendation: N/A Action Taken: CCI is actively working to reach adequate staffing levels to properly manage grants and adhere to funder requirements on reporting. Anticipated Completion/Implementation Date: End of fiscal year 2024

View Audit 52323

Finding 52049 (2022-001)

Material Weakness 2022

Cedar County Memorial Hospital

MO

Questioned Costs Allowable Costs / Cost Principles Material Weakness

FINDINGS? FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL PROGRAMS DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022 ? 001 COVID-19 Provider Relief Funding Recommendation: We recommend the Hospital design controls to ensure documentation is completed timely and sufficiently on how costs are necessary to r...

FINDINGS? FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL PROGRAMS DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022 ? 001 COVID-19 Provider Relief Funding Recommendation: We recommend the Hospital design controls to ensure documentation is completed timely and sufficiently on how costs are necessary to respond to Covid-19. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Management did not believe it was necessary to document how contracted emergency room physician costs were necessary to prepare, prevent and respond to Covid-19. Name of the contact person responsible for corrective action: Carla Gilbert, CFO. Planned completion date for corrective action plan: January 31, 2023 If the Department of Health and Human Services has questions regarding this plan, please call Carla Gilbert, CFO at (417) 876-3097.

View Audit 52320

Finding 52042 (2022-002)

Material Weakness 2022

Clearfield County Career and Technology Center

PA

Questioned Costs Cash Management Reporting

Finding 2022-002: Cash Management - Material Weakness/Non-Compliance Federal Program ? Education Stabilization Funds Federal Agency ? U.S. Department of Education Pass-Through Entity ? Not Applicable Assistance Listing Number ? 84.425 Federal Award Year ? June 30, 2022 Criteria: The tracking and ma...

Finding 2022-002: Cash Management - Material Weakness/Non-Compliance Federal Program ? Education Stabilization Funds Federal Agency ? U.S. Department of Education Pass-Through Entity ? Not Applicable Assistance Listing Number ? 84.425 Federal Award Year ? June 30, 2022 Criteria: The tracking and matching of grant revenues and expenditures and the related grant receivable and unearned revenue amounts is necessary to assist in making management decisions and for the proper reporting and use of such funds in accordance with each of the individual grant requirements and this information is essential for grant administration and for preparing the Center's Schedule of Expenditures of Federal Awards (SEFA). Condition/Context: The Center's system of tracking its grants and matching revenues with expenditures lacks the necessary level of sophistication, given the number and complexities of the Center's grant activities, which hampers the Center's ability to properly administer its grants and prepare a complete and accurate SEFA. In addition, one of the grants was funded under the reimbursement method where costs for which reimbursement was requested are to be paid for prior to the date of the reimbursement request. During the year, the Center drew down $207,610 it had not yet incurred eligible costs for, and then continued to spend this amount after the grant period had ended. One of the two draws tested did not comply with requirements. Effect: The Center should work with the U.S. Department of Education for purposes of determining whether the $207,610 should be returned. The Center also did not prepare a complete and accurate SEFA in a timely manner to comply with its financial reporting requirements. Cause: The Center has not prioritized a formal system for tracking its grant activities and also lacked a complete and accurate understanding of grant funding under the reimbursement method. Questioned Costs: $207,610 Recommendation: We recommend that the Center develop and implement a formal system for tracking its grant related activities including the review and approval of grant reports and draw down requests reconcile to the general ledger grant activity prior to submitting a reimbursement request or grant report. Views of Responsible Officials: Management agrees and is working to realign the grant process from formalizing the administration and determining the involvement of staff members. Corrective Action Taken: A timeline will be initiated between all involved staff to oversee, track, report and manage all of the Center?s grant awards. Timeline will ensure that budgets, reporting requirements and purchases are handled in a timely manner. Management is also working with the U.S. Department of Education regarding the resolution of this matter. Designated member responsible for corrective action plan: Susan Barger, Business Manager

View Audit 50836 Questioned Costs: $1

Finding 52041 (2022-003)

Material Weakness 2022

Clearfield County Career and Technology Center

PA

Reporting Questioned Costs Material Weakness

Finding 2022-003: Reporting - Material Weakness/Non-Compliance Federal Program ? Education Stabilization Funds Federal Agency ? U.S. Department of Education Pass-Through Entity ? Not Applicable Assistance Listing Number ? 84.425 Federal Award Year ? June 30, 2022 Criteria: Section 18004(e) of the C...

Finding 2022-003: Reporting - Material Weakness/Non-Compliance Federal Program ? Education Stabilization Funds Federal Agency ? U.S. Department of Education Pass-Through Entity ? Not Applicable Assistance Listing Number ? 84.425 Federal Award Year ? June 30, 2022 Criteria: Section 18004(e) of the Coronavirus Aid, Relief and Economic Security Act (CARES Act), directed institutions receiving funds under Section 18004 of the Act, to submit a new, separate form covering aggregate amounts spent for HEERF I, HEERF II and HEERF III funds each quarterly reporting period (September 30, December 31, March 31, June 30), concluding after an institution has expended and liquidated all (a)(1) Institutional Portion, (a)(2) and (a)(3) funds and checks the ?final report? box. Condition/Context: The Center posted two inaccurate reports to their website, including the Quarterly Budget and Expenditure Reporting under CARES Act Sections 18004(a)(1) Institutional Portion, 18004(a)2), and 18004(a)(3) reports covering the quarters ending December 31, 2021 and March 31, 2022. Two of the five reports tested did not comply with requirements. Effect: The Center did not provide the public with accurate and reliable data related to the 18004 (a)(3) funds. Cause: The Center did not fill out the forms correctly nor in accordance with the HEERF reporting requirements. Questioned Costs: Not applicable. Recommendation: The Center should assign an individual to monitor reporting requirements of awards to ensure the Center is in compliance. In addition, the Center will need to submit updated reports to reflect accurate presentation of the information noted previously that during the year, the Center drew down funds and subsequently reported expenses, it did not incur eligible costs for. Views of Responsible Officials: Management agrees with the finding. While the Center did not provide the public with accurate data, the Center believed it had filed the reports correctly at the time. Corrective Action Taken: Since the finding was identified during the audit, the Center plans to submit the revised reports stated above. Designated member responsible for corrective action plan: Susan Barger, Business Manager

View Audit 50836

Finding 52039 (2022-004)

Significant Deficiency 2022

Ashland University

OH

Student Financial Aid Subrecipient Monitoring Questioned Costs

Student Financial Assistance - Cluster - Federal Pell Grant Program; Award ID No. P063P210331, 2021 - 2022 Federal Award Year Identifying Number: 2022-004 Audit Finding: The University did not have an established policy and procedure to ensure that the University consistently applied the regulati...

Student Financial Assistance - Cluster - Federal Pell Grant Program; Award ID No. P063P210331, 2021 - 2022 Federal Award Year Identifying Number: 2022-004 Audit Finding: The University did not have an established policy and procedure to ensure that the University consistently applied the regulations regarding payments of Pell if a student?s program crossed over an award year. Corrective Actions Taken or Planned: Management concurs with the finding. In April 2022 a formal policy and procedures addressing the awarding of the Pell Grant has been established to ensure compliance including staff training.

View Audit 50813

Finding 52037 (2022-002)

Material Weakness 2022

Ashland University

OH

Questioned Costs Special Tests & Provisions Student Financial Aid

Student Financial Assistance - Cluster - Federal Pell Grant Program; Award ID No. P063P210331, 2021 - 2022 Federal Award Year Identifying Number: 2022-002 Audit Finding: As part of the audit for the 2021- 2022 Federal award year, Schneider Downs determined that the University used the same determ...

Student Financial Assistance - Cluster - Federal Pell Grant Program; Award ID No. P063P210331, 2021 - 2022 Federal Award Year Identifying Number: 2022-002 Audit Finding: As part of the audit for the 2021- 2022 Federal award year, Schneider Downs determined that the University used the same determination for the payment period for those students who had been awarded Pell grants that it had been using in the periods for which the U.S. Department of Education (ED) conducted the Focused Program Review (FPR). In addition to the population of students who are participating the Second Chance Pell program, the University also identified additional students, that when using ED?s interpretation of the Code of Federal Regulations (CFR), the University used a payment period that did not reflect enrollment in a nonstandard instructional term program. Corrective Actions Taken or Planned: Management does not concur with the criteria of this finding due to a disagreement with the interpretation of the regulations included in ED?s Final Program Review Determination (FPRD) and has appealed the finding as stated in the following paragraphs. Management followed the direction received from the ED Reviewers during the FPR exit interview on September 24, 2021, stating the University should not change its practice for the Second Chance Pell students enrolled in their respective instructional program nor the calculation using Formula 1 for the payment period until the Program Review Report (PRR) is received. The PRR was received on January 3, 2022, which was after the summer and fall 2021 semesters and just weeks prior to the start of the spring 2022 semester. Moreover, pursuant to the Higher Education Act ?498A(b), the University was entitled to an opportunity to review the PRR and within 60 days of receipt, submit a response for ED?s review prior to their preparing a final determination. The University submitted its response to the PRR on March 11, 2022. The University disagrees with the determinations in the FPRD and is vigorously defending itself against the ED interpretation of the regulations, the findings and the proposed financial assessments. The University filed an appeal of the findings and the associated financial assessments contained in the FPRD on October 24, 2022, and submitted a brief in support of the appeal on January 22, 2023, to the ED Office of Hearings and Appeals within the guidelines as prescribed by the Higher Education Act ? 487(b)(2) and U.S.C. ? 1094(b)(2). Effective with the fall 2022 semester term and each fall and spring terms thereafter, the Second Chance Pell students enrolled in their respective instructional programs have a fifteen (15) week standard instructional term and the payment period qualifies for calculations utilizing Pell Formula 1.

View Audit 50813 Questioned Costs: $1

Finding 52027 (2022-001)

Significant Deficiency 2022

Lipscomb University

TN

Special Tests & Provisions Questioned Costs Student Financial Aid

Responsible Individual(s): Ron Anderson, Associate VP of Student Financial Services Finding 2022-001 Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA No.: Various Finding Summary: In accordance with 34 CFR Sections 685.102(b), 685.301, and 303, each mont...

Responsible Individual(s): Ron Anderson, Associate VP of Student Financial Services Finding 2022-001 Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA No.: Various Finding Summary: In accordance with 34 CFR Sections 685.102(b), 685.301, and 303, each month, the Common Origination and Disbursement system provides institutions with a School Account Statement (SAS) data file which consists of a Cash Summary, Cash Detail, and (optional at the request of the institution) Loan Detail records. The institution is required to reconcile these files to the institution's financial records. Since up to three Direct Loan program years may be open at any given time, institutions may receive three SAS data files each month. During fiscal year 2022, only three of the twelve monthly reconciliations were completed due to a system conversion and turnover in the financial aid department. Corrective Action Plan (CAP): The University will implement procedures to reconcile the Common Origination and Disbursement system to the University?s financial records for Direct Loans monthly. This task will be completed in the Financial Aid Office as assigned by the Director of Financial Aid and monitored by the Associate VP for Student Financial Services. Reconciliations will be completed for each month with disbursements, staring with the 2022-2023 Financial Aid Year. Anticipated Completion Date: The procedures will be implemented for the 2022-2023 Financial Aid Year. Responsible Parties: The monthly reconciliation will be done by staff in the Financial Aid Office as assigned by the Director and monitored by the Associate VP of Student Financial Services.

View Audit 50808

Finding 52022 (2022-001)

Significant Deficiency 2022

William Booth Residence, Inc., A Texas Corporation

TX

Questioned Costs Special Tests & Provisions HUD Housing Programs

CORRECTIVE ACTION PLAN Project Legal Name: William Booth Gardens Apartments Houston, TX (? Project of William Booth Residence, Inc., A Texas Corporation) HUD Project No.: 114-EE006-NP-WAH Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-5/10/2022 (day before sale) Corrective Action...

CORRECTIVE ACTION PLAN Project Legal Name: William Booth Gardens Apartments Houston, TX (? Project of William Booth Residence, Inc., A Texas Corporation) HUD Project No.: 114-EE006-NP-WAH Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-5/10/2022 (day before sale) Corrective Action Plan prepared by: Name: Sriparna Mitra Position: HUD Specialist, THQ (Legal) Telephone Number: 404-728-6700 The following is a recommended format to be followed by the auditee for preparing a corrective action plan: A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. The property obtained a HUD-approved management agent certification effective upon sale of the property on May 11, 2022. Additionally, the management company had prior HUD approval for other entities, and no management fees were paid to the new management agent during the audit period. The property has transitioned to a new owner with a HUD-approved management agent certification. b. Action(s) Taken or Planned on the Finding The Organization agrees with the finding and notes that the property has transitioned to a new owner with a HUD-approved management agent certification. 2. Finding 2022-001 c. Comments on the Finding and Each Recommendation The auditee agrees with the finding that a sample of tenant lease files tested were missing evidence of EIV report data. d. Action(s) Taken or Planned on the Finding Management agrees with the finding. The property was sold May 11, 2022 with HUD approval and all tenant files were transferred to buyer. Therefore, we consider this matter closed. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Year Findings, Questioned Costs and Recommendations Finding 2021-001 Cleared.

View Audit 49452

Finding 52018 (2022-003)

Material Weakness 2022

Family Medical Center of Michigan, Inc.

MI

Questioned Costs Material Weakness Special Tests & Provisions

Section II Government Auditing Standards Findingd 2022-003. Material Weakness and Material Noncompliance - Special Tests. FMC Comments: FMC Patient Account Department has had significant turnover in the billing department over the past two years, as well as implementation of new software. FMC hire s...

Section II Government Auditing Standards Findingd 2022-003. Material Weakness and Material Noncompliance - Special Tests. FMC Comments: FMC Patient Account Department has had significant turnover in the billing department over the past two years, as well as implementation of new software. FMC hire several Temp staff and their turnover and out due to medical issues. Many of the issues are due to improper documentation or manual error in inputting the patients slide scale in the system. Corrective Action: Family Medical will have management or assigned staff to review all the current sliding fee patient's and ensure that the center has an up to date sliding fee application for each. FMC will retrain staff at the Front Desk at each site and require them to provide obtain the proper application and d ocuments. Patient Accounts will review the current application to ensure that the current patients are being charged the proper sliding fee scale. Management will develop a training module with HR to have each staff complete and test out. FMC is working on hiring additional Staff. We expect this to be completed by February 28, 2023. Responsible Staff: Sena Jolliffi and Christine Croley.

View Audit 50312

Finding 52017 (2022-001)

Significant Deficiency 2022

Notre Dame of Maryland University, INC

MD

Questioned Costs Reporting

The university concurs with this finding and provides the following corrective action plan. The university will update its website reporting of HEERF funds to reflect full utilization.

View Audit 50311

Finding 52007 (2022-003)

None 2022

Williams Valley School District

PA

Questioned Costs Reporting

FISCAL YEAR ENDED JUNE 30, 2022 ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDINGS - CORRECTIVE ACTION PLAN UNITED STATES DEPARTMENT OF EDUCATION 2022-02 Elementary and Secondary School Emergency Relief Fund II Assistance Listing No. 84.425D; Grant No. 200-210485 Grant Period: ...

FISCAL YEAR ENDED JUNE 30, 2022 ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDINGS - CORRECTIVE ACTION PLAN UNITED STATES DEPARTMENT OF EDUCATION 2022-02 Elementary and Secondary School Emergency Relief Fund II Assistance Listing No. 84.425D; Grant No. 200-210485 Grant Period: Year Ended June 30, 2022 2022-03 American Rescue Plan 7.00% Set Aside Learning Loss Assistance Listing No. 84.425U; Grant No. 225-210485 Grant Period: Year Ended June 30, 2022 2022-04 American Rescue Plan/ ESSER III Assistance Listing No. 84.425U; Grant No. 223-210485 Grant Period: Year Ended June 30, 2022 Criteria and Condition: The District is required to maintain a system for accumulating and reporting expenditures incurred of its? grant awards. This includes filing the Reconciliation of Cash on Hand Quarterly Reports for each Grant which requires them. The District must report actual grant expenditures incurred thru the applicable report date. The District did not report the correct amount of expenditures incurred as of the Quarter Ended June 30, 2022. Context: Our test of the Quarterly Cash Reports for the Quarter ended June 30, 2022 Indicated the District did not report the correct amount of expenditures incurred. Cause: The incorrect reporting appears to have been caused by reporting expenditures that were subsequently actually cancelled. Effect: The actual incurred expenditures were overreported. Questioned Costs: None Recommendation: We recommended that the District properly utilize their CSIU accounting system to accumulate the costs incurred which would provide timely and accurate incurred costs. Views of Responsible Officials and Planned Corrective Actions: Once notified by the auditors the District immediately established the proper account structure in its accounting system and properly reclassified its 2021-2022 expenditures to these new accounts. The Business Manager also implemented new procedures to timely gather and review costs charged to the applicable federal grant for proper completion of required reports. Name and Title of Contact Person Responsible for Corrective Action: Kayla Perez, District Business Manager

View Audit 48785

Finding 52006 (2022-004)

None 2022

Williams Valley School District

PA

Questioned Costs Reporting

FISCAL YEAR ENDED JUNE 30, 2022 ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDINGS - CORRECTIVE ACTION PLAN UNITED STATES DEPARTMENT OF EDUCATION 2022-02 Elementary and Secondary School Emergency Relief Fund II Assistance Listing No. 84.425D; Grant No. 200-210485 Grant Period: ...

FISCAL YEAR ENDED JUNE 30, 2022 ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDINGS - CORRECTIVE ACTION PLAN UNITED STATES DEPARTMENT OF EDUCATION 2022-02 Elementary and Secondary School Emergency Relief Fund II Assistance Listing No. 84.425D; Grant No. 200-210485 Grant Period: Year Ended June 30, 2022 2022-03 American Rescue Plan 7.00% Set Aside Learning Loss Assistance Listing No. 84.425U; Grant No. 225-210485 Grant Period: Year Ended June 30, 2022 2022-04 American Rescue Plan/ ESSER III Assistance Listing No. 84.425U; Grant No. 223-210485 Grant Period: Year Ended June 30, 2022 Criteria and Condition: The District is required to maintain a system for accumulating and reporting expenditures incurred of its? grant awards. This includes filing the Reconciliation of Cash on Hand Quarterly Reports for each Grant which requires them. The District must report actual grant expenditures incurred thru the applicable report date. The District did not report the correct amount of expenditures incurred as of the Quarter Ended June 30, 2022. Context: Our test of the Quarterly Cash Reports for the Quarter ended June 30, 2022 Indicated the District did not report the correct amount of expenditures incurred. Cause: The incorrect reporting appears to have been caused by reporting expenditures that were subsequently actually cancelled. Effect: The actual incurred expenditures were overreported. Questioned Costs: None Recommendation: We recommended that the District properly utilize their CSIU accounting system to accumulate the costs incurred which would provide timely and accurate incurred costs. Views of Responsible Officials and Planned Corrective Actions: Once notified by the auditors the District immediately established the proper account structure in its accounting system and properly reclassified its 2021-2022 expenditures to these new accounts. The Business Manager also implemented new procedures to timely gather and review costs charged to the applicable federal grant for proper completion of required reports. Name and Title of Contact Person Responsible for Corrective Action: Kayla Perez, District Business Manager

View Audit 48785

Finding 52005 (2022-002)

None 2022

Williams Valley School District

PA

Questioned Costs Reporting

FISCAL YEAR ENDED JUNE 30, 2022 ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDINGS - CORRECTIVE ACTION PLAN UNITED STATES DEPARTMENT OF EDUCATION 2022-02 Elementary and Secondary School Emergency Relief Fund II Assistance Listing No. 84.425D; Grant No. 200-210485 Grant Period: ...

FISCAL YEAR ENDED JUNE 30, 2022 ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDINGS - CORRECTIVE ACTION PLAN UNITED STATES DEPARTMENT OF EDUCATION 2022-02 Elementary and Secondary School Emergency Relief Fund II Assistance Listing No. 84.425D; Grant No. 200-210485 Grant Period: Year Ended June 30, 2022 2022-03 American Rescue Plan 7.00% Set Aside Learning Loss Assistance Listing No. 84.425U; Grant No. 225-210485 Grant Period: Year Ended June 30, 2022 2022-04 American Rescue Plan/ ESSER III Assistance Listing No. 84.425U; Grant No. 223-210485 Grant Period: Year Ended June 30, 2022 Criteria and Condition: The District is required to maintain a system for accumulating and reporting expenditures incurred of its? grant awards. This includes filing the Reconciliation of Cash on Hand Quarterly Reports for each Grant which requires them. The District must report actual grant expenditures incurred thru the applicable report date. The District did not report the correct amount of expenditures incurred as of the Quarter Ended June 30, 2022. Context: Our test of the Quarterly Cash Reports for the Quarter ended June 30, 2022 Indicated the District did not report the correct amount of expenditures incurred. Cause: The incorrect reporting appears to have been caused by reporting expenditures that were subsequently actually cancelled. Effect: The actual incurred expenditures were overreported. Questioned Costs: None Recommendation: We recommended that the District properly utilize their CSIU accounting system to accumulate the costs incurred which would provide timely and accurate incurred costs. Views of Responsible Officials and Planned Corrective Actions: Once notified by the auditors the District immediately established the proper account structure in its accounting system and properly reclassified its 2021-2022 expenditures to these new accounts. The Business Manager also implemented new procedures to timely gather and review costs charged to the applicable federal grant for proper completion of required reports. Name and Title of Contact Person Responsible for Corrective Action: Kayla Perez, District Business Manager

View Audit 48785

Finding 52004 (2022-001)

None 2022

Charleston Southern University and Subsidiary

CO

Questioned Costs Eligibility

Pell Awards Planned Corrective Action: 1) We will review our Pell LEU automated setup in Powerfaids (financial aid software) to ensure that we are not over-awarding students by verifying ...

Pell Awards Planned Corrective Action: 1) We will review our Pell LEU automated setup in Powerfaids (financial aid software) to ensure that we are not over-awarding students by verifying the ISIR comments regarding a student Pell limits. In addition, we will review the possibility of adding a new verification document with our existing selection set of Pell limit notification we receive from the ISIR. 2) The financial team will review ISIR comments and will review in COD to determine student's Pell eligibility. 3) The financial aid team will adjust award should there be a discrepancy with the award and what the student has available. 4) In order to correct under awarded Pell students, we will review our selection set in Powerfaids (financial aid software) that compares credit hours enrolled prior to drop/add against credits year to date that is run after drop/add to verify Pell eligibility and to make any necessary changes to Pell award based on student's eligibility. We will make sure class load matches hours enrolled. Person Responsible for Corrective Action Plan: Dr. Anthony Turner, Vice President of Enrollment and Marketing Anticipated Date of Completion: 12/17/2022

View Audit 42861

Finding 52003 (2022-002)

None 2022

Charleston Southern University and Subsidiary

CO

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

Aggregate Loan Limits Planned Corrective Action: I) We will ensure our automated process for verifying Direct Loan eligibility is functioning properly in Powerfaids (financial aid software). We will...

Aggregate Loan Limits Planned Corrective Action: I) We will ensure our automated process for verifying Direct Loan eligibility is functioning properly in Powerfaids (financial aid software). We will ensure that we are capturing all aggregate loan limits and are verified when a student is clo e to or at their aggregate limits. In addition, we will review our automated processing when FAFSAs come into the financial aid department to identify the correct people who need to be reviewed. 2) Counselor will go in and reviews NSLDS information and verifies loan eligibility and corrects if needed. 3) Counselor determines proper loan amount and adjusts the loan limit if student is eligible for funding Person Responsible for Corrective Action Plan: Dr. Anthony Turner, Vice President of Enrollment and Marketing Anticipated Date of Completion: 12/17/2022

View Audit 42861 Questioned Costs: $1

Finding 51989 (2022-001)

Significant Deficiency 2022

Sarah Lawrence College

NY

Special Tests & Provisions Questioned Costs Reporting

Corrective action: The College is aware of its responsibilities to prepare and post quarterly filings for the Higher Education Emergency Relief Fund (HEERF) awards. In addition to filing future quarterly reports and continuing to file annual reports in a timely manner, the College is currently retro...

Corrective action: The College is aware of its responsibilities to prepare and post quarterly filings for the Higher Education Emergency Relief Fund (HEERF) awards. In addition to filing future quarterly reports and continuing to file annual reports in a timely manner, the College is currently retroactively preparing missed prior quarterly reports for posting. Due to the short time frame between the extended submission date of the 2021 Uniform Guidance report and submission of the 2022 Uniform Guidance report and additional staffing transitions at the College, there was a delay in the College?s proposed completion date in the 2021 report. The College is continuing to review its staffing and administrative structure with a goal of improving grants management, reporting and compliance. Proposed Completion Date: June 30, 2023

View Audit 52910

Finding 51983 (2022-001)

None 2022

Regional School Unit No. 57

ME

Questioned Costs Matching / Level of Effort / Earmarking

Management response/corrective action: The management of RSU #57 agrees that there are procedures in place relative to the criteria mentioned but that these procedures are not in writing. The Finance Director has therefore documented these procedures in writing so that they are available for any f...

Management response/corrective action: The management of RSU #57 agrees that there are procedures in place relative to the criteria mentioned but that these procedures are not in writing. The Finance Director has therefore documented these procedures in writing so that they are available for any future audits.

View Audit 52141

Finding 51981 (2022-005)

Significant Deficiency 2022

Hillcrest Family Services, INC

IA

Procurement, Suspension & Debarment Questioned Costs

Finding 2022-005 Procurement and Suspension and Debarment Federal Agency Name: U.S. Department of Health and Human Services Program Name: Section 223 Demonstration Programs to Improve Community Mental Health Services CFDA: 93.829 Finding Summary: The Organization did not have a written procurem...

Finding 2022-005 Procurement and Suspension and Debarment Federal Agency Name: U.S. Department of Health and Human Services Program Name: Section 223 Demonstration Programs to Improve Community Mental Health Services CFDA: 93.829 Finding Summary: The Organization did not have a written procurement policy that was consistent with Federal, State, local, and tribal laws and regulations. Responsible Individuals: Michael Luedtke, Chief Financial Officer Corrective Action Plan: Management agrees with the finding. Management will implement a written procurement, suspension and debarment policy that meets Federal, State, local, and tribal laws and regulations. We also recommend that management review this policy regularly to confirm that it meets the requirements. Anticipated Completion Date: May 15, 2023

View Audit 51662

Finding 51980 (2022-004)

Significant Deficiency 2022

Hillcrest Family Services, INC

IA

Allowable Costs / Cost Principles Questioned Costs Cash Management

Finding 2022-004 Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Period of Performance Federal Agency Name: U.S. Department of Health and Human Services Program Name: Section 223 Demonstration Programs to Improve Community Mental Health Services CFDA: 93.829 Finding Summary...

Finding 2022-004 Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Period of Performance Federal Agency Name: U.S. Department of Health and Human Services Program Name: Section 223 Demonstration Programs to Improve Community Mental Health Services CFDA: 93.829 Finding Summary: During our testing, there was no documentation of review and approval of employee timecards for a portion of the sample selected. A nonstatistical sample of 60 expenditures submitted for reimbursement were selected for testing. Of these 60, 3 did not show evidence of proper review and approval prior to payment. Responsible Individuals: Michael Luedtke, Chief Financial Officer Corrective Action Plan: Management agrees with the finding. The Organization will enhance internal control policies to ensure all employee timecards are reviewed and approved prior to payment to ensure that all payments are necessary and correct. Anticipated Completion Date: May 15, 2023

View Audit 51662

Finding 51979 (2022-003)

Significant Deficiency 2022

Hillcrest Family Services, INC

IA

Cash Management Questioned Costs Significant Deficiency

Finding 2022-003 Cash Management Federal Agency Name: U.S. Department of Health and Human Services Program Name: Section 223 Demonstration Programs to Improve Community Mental Health Services CFDA: 93.829 Finding Summary: During audit testing of reimbursement requests, there was no documentat...

Finding 2022-003 Cash Management Federal Agency Name: U.S. Department of Health and Human Services Program Name: Section 223 Demonstration Programs to Improve Community Mental Health Services CFDA: 93.829 Finding Summary: During audit testing of reimbursement requests, there was no documentation available for the review and approval procedures performed. There was a total of seven reimbursement requests prepared for the year ended June 30, 2022. Of these, three were selected for testing. Two of the three did not contain documentation of the request being reviewed or approved. Responsible Individuals: Michael Luedtke, Chief Financial Officer Corrective Action Plan: Management agrees with the finding. In the future, management will ensure that documentation of the approval process for reimbursement is kept. Anticipated Completion Date: May 15, 2023

View Audit 51662

Finding 51978 (2022-001)

Material Weakness 2022

Washington County District School Board

FL

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.78

The District will enhance its procedures to ensure that Title I schoolwide program resources are properly allocated to schools. The Director of Federal Programs will consult with the Florida Department of Education about the allowability of the questioned costs.

View Audit 51637 Questioned Costs: $1

Finding 51969 (2022-004)

Significant Deficiency 2022

Howard County Housing Commission

MD

Questioned Costs HUD Housing Programs Significant Deficiency

2022-004 Housing Choice Voucher Program ? FALN No. 14.871 Recommendation: We recommend the Commission review their abatement procedures to ensure any unit that has not met the HQS standards is properly abated. Explanation of disagreement with audit finding: There is no disagreement with the audit fi...

2022-004 Housing Choice Voucher Program ? FALN No. 14.871 Recommendation: We recommend the Commission review their abatement procedures to ensure any unit that has not met the HQS standards is properly abated. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The following actions are currently taking place to ensure abatement procedures are met when required due to failed inspections: ? The HCHC will ensure that its third-party HQS inspectors provide data on all fails that require abatement. To achieve this, the third-party inspection company has created a working document that will be updated twice a week with units that have failed twice and are recommended for abatement. The document will be shared with the Commission after each update. ? The assigned HCV Specialist will notify the landlord and tenant of the failed inspection and specific deficiencies that must be corrected. ? The assigned HCV Specialist will ensure that the third-party inspection company re-inspects to verify that the repairs have been completed and meet HQS standards. ? If the landlord fails to make the repairs by the established deadline, the HCHC will initiate abatement procedures by withholding or reducing housing assistance payments (HAP) once the unit passes inspection. The Director and Program Manager will review the inspection reports and initiate abatement. ? The assigned HCVP Specialist will provide the tenant with information and assistance to find alternative housing, such as issuing a new voucher, extending the search time, or offering relocation expenses. ? The HCHC will terminate the HAP contract with the landlord if the unit remains abated for more than 180 days or if the landlord fails to comply with other contractual obligations. The Director of Rental Assistance and the Program manager will review all recommended abatements monthly to determine who will be terminated from the HCV program. We will review all Yardi reports and the recommended abatement spreadsheet from the third-party inspector. Name(s) of the contact person(s) responsible for corrective action: Paul Diggs, Director of HCVP Planned completion date for corrective action plan: December 31, 2023

View Audit 49580 Questioned Costs: $1

Finding 51959 (2022-007)

Material Weakness 2022

Garrett-Evangelical Theological Seminary

IL

Questioned Costs Student Financial Aid Material Weakness

Finding Number: 2022-007 Condition: The Seminary did not maintain appropriate documentation to substantiate the allowable charges on the students ledger account to identity whether credit balances were created and required additional documentation from the student to hold the credit balance. Planned...

Finding Number: 2022-007 Condition: The Seminary did not maintain appropriate documentation to substantiate the allowable charges on the students ledger account to identity whether credit balances were created and required additional documentation from the student to hold the credit balance. Planned Corrective Action: The Seminary will no longer be holding any credit balances for students. Any Title IV aid that is disbursed for 23-24 and creates a credit balance will be refunded to the student within 14 days of disbursement. Contact person responsible for corrective action: Vu Huynh Anticipated Completion Date: 07/31/2023

View Audit 41785

Corrective Action Plans

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