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Corrective Action Plans

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Finding 49765 (2022-001)
Significant Deficiency 2022
Kilgore Complex, Inc. 064-Hd052
LA
Questioned Costs
Statement of Condition During the year ended June 30, 2022, the project failed to make required monthly deposits to the replacement reserve in the amount of $1,000. Views of Responsible Officials Management agrees with the finding. As disclosed in Note 12, the Trustees are working on replacing the c...
Statement of Condition During the year ended June 30, 2022, the project failed to make required monthly deposits to the replacement reserve in the amount of $1,000. Views of Responsible Officials Management agrees with the finding. As disclosed in Note 12, the Trustees are working on replacing the current Board Members of the Corporation. Contact Person Responsible: Tom Farris, Director of Accounting and Finance
View Audit 42313
Finding 49758 (2022-005)
Material Weakness 2022
City of Ozark
AL
Procurement, Suspension & Debarment Questioned Costs Subrecipient Monitoring § 200.303
Item 2022-005 ? Suspension and Debarment Contact person: Chris Peters, City of Ozark Finance Officer Management?s Response ? The City will implement additional controls to ensure there is evidence of review of covered transactions over $25,000 for suspension and debarment prior to payment. City?s Fi...
Item 2022-005 ? Suspension and Debarment Contact person: Chris Peters, City of Ozark Finance Officer Management?s Response ? The City will implement additional controls to ensure there is evidence of review of covered transactions over $25,000 for suspension and debarment prior to payment. City?s Financial Officer will be responsible for the corrective action and anticipates completion of corrective action will be taken before September 30, 2023.
View Audit 51491
Finding 49750 (2022-010)
Significant Deficiency 2022
Delaware State University
DE
Questioned Costs Reporting Significant Deficiency § 200.303
2022-010 COVID-19, Education Stabilization Fund: Higher Education Emergency Relief Fund - Student Aid Portion and Institutional Portion ? Federal Assistance Listing Nos. 84.425E and 84.425F - Reporting Recommendation: We recommend the University enhances its procedures, controls, and review policie...
2022-010 COVID-19, Education Stabilization Fund: Higher Education Emergency Relief Fund - Student Aid Portion and Institutional Portion ? Federal Assistance Listing Nos. 84.425E and 84.425F - Reporting Recommendation: We recommend the University enhances its procedures, controls, and review policies around HEERF reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Delaware State University?s Office of Business and Finance will create and upload the quarterly CARES HBCU and Institutional reports by the 10th day after the end of each calendar quarter. The Office of Student Accounts will create and upload the quarterly CARES Student Portion reports by the 10th day after the end of each calendar quarter. Name(s) of the contact person(s) responsible for corrective action: Assistant Controller, Sasha N. Lee & Executive Director of Student Accounts, Carold Boyer-Yancy. Planned completion date for corrective action plan: March 2023
View Audit 49440
Finding 49745 (2022-005)
Significant Deficiency 2022
Delaware State University
DE
Questioned Costs Student Financial Aid Significant Deficiency
2022-005 Student Financial Aid Cluster ? CFDA No. 84.268 ? Need Base Calculation Recommendation: We recommend that the University review the inputs of the calculation of need to ensure the non-need-based financial assistance is not included in need-based amounts. Explanation of disagreement with aud...
2022-005 Student Financial Aid Cluster ? CFDA No. 84.268 ? Need Base Calculation Recommendation: We recommend that the University review the inputs of the calculation of need to ensure the non-need-based financial assistance is not included in need-based amounts. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Office of Financial Aid (OFA) has updated the packaging parameters for all scholarships in Ellucian Banner. For FY23 and forward, the full awards will be counted as estimated financial assistance and will not replace the EFC in students? need calculation. OFA will run reports throughout the awarding cycle, to identify students who are over awarded or overbudgeted; students? Federal and/or institutional resources will be adjusted accordingly. Name(s) of the contact person(s) responsible for corrective action: Executive Director of Financial Aid, Dorothy Fultz Planned completion date for corrective action plan: February 2023
View Audit 49440
Finding 49741 (2022-006)
Significant Deficiency 2022
Delaware State University
DE
Questioned Costs Student Financial Aid Reporting
2022-006 Student Financial Assistance Cluster ? CFDA Nos. 84.063 and 84.268 ? Enrollment Reporting Recommendation: We recommend the University evaluate its procedures and review policies in overseeing submissions to the NSLDS completed by the third-party servicer. Additionally, we recommend the Univ...
2022-006 Student Financial Assistance Cluster ? CFDA Nos. 84.063 and 84.268 ? Enrollment Reporting Recommendation: We recommend the University evaluate its procedures and review policies in overseeing submissions to the NSLDS completed by the third-party servicer. Additionally, we recommend the University review its policies and procedures on reporting enrollment information to the NSLDS to ensure that all relevant information is being captured and reported timely in accordance with applicable regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Registrar?s Office will update policies, procedures and reporting practices to ensure timely submission to both the National Student Clearinghouse and the National Student Loan Database. Name(s) of the contact person(s) responsible for corrective action: Registrar, Jackie K. Brockington, Jr. Planned completion date for corrective action plan: July 2023
View Audit 49440
Finding 49740 (2022-009)
Significant Deficiency 2022
Delaware State University
DE
Questioned Costs Significant Deficiency Internal Control / Segregation of Duties
2022-009 Student Financial Assistance Cluster ? Federal Assistance Listing Nos. 84.007, 84.063, and 84.268 ? Verification Recommendation: We recommend the University evaluate its procedures and policies around verification to ensure that required student information is obtained. Explanation of disag...
2022-009 Student Financial Assistance Cluster ? Federal Assistance Listing Nos. 84.007, 84.063, and 84.268 ? Verification Recommendation: We recommend the University evaluate its procedures and policies around verification to ensure that required student information is obtained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Verification Training was conducted for financial aid counselors and generalists on 12/2/2022, and follow-up workshops are ongoing. The Office of Financial Aid (OFA) has conducted internal training and audits on the review, collection, and storage of V4/V5 Verification documents. OFA has begun reporting V4/V5 results to the U.S. Department of Education as required by regulations. Name(s) of the contact person(s) responsible for corrective action: Associate Director Financial Aid Compliance, Douglas Wilson Planned completion date for corrective action plan: March 2023
View Audit 49440
Finding 49739 (2022-008)
Significant Deficiency 2022
Delaware State University
DE
Questioned Costs Student Financial Aid Significant Deficiency
2022-008 Student Financial Assistance Cluster ? Federal Assistance Listing Nos. 84.007, 84.063, and 84.268 - Outstanding Refund Checks Recommendation: We recommend the University review policies and procedures around outstanding student refund checks to ensure the checks are returned to the ED prior...
2022-008 Student Financial Assistance Cluster ? Federal Assistance Listing Nos. 84.007, 84.063, and 84.268 - Outstanding Refund Checks Recommendation: We recommend the University review policies and procedures around outstanding student refund checks to ensure the checks are returned to the ED prior to the 240-day deadline. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Report alerts and process has been in place as of November 2022. We have strengthened our processes. Name(s) of the contact person(s) responsible for corrective action: Executive Director of Student Accounts, Carold Boyer-Yancy. Planned completion date for corrective action plan: June 2023
View Audit 49440 Questioned Costs: $1
Finding 49738 (2022-007)
Significant Deficiency 2022
Delaware State University
DE
Questioned Costs Student Financial Aid Significant Deficiency
2022-007 Student Financial Assistance Cluster ? Federal Assistance Listing Nos. 84.007, 84.063, and 84.268 ? Credit Balances Recommendation: We recommend that the University reevaluate its process to refund student credit balances that arose from Title IV funds within 14 days. Explanation of disagre...
2022-007 Student Financial Assistance Cluster ? Federal Assistance Listing Nos. 84.007, 84.063, and 84.268 ? Credit Balances Recommendation: We recommend that the University reevaluate its process to refund student credit balances that arose from Title IV funds within 14 days. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Refunds are being processed every 14 days in accordance with federal guidelines. We have strengthened our policies. Name(s) of the contact person(s) responsible for corrective action: Executive Director of Student Accounts, Carold Boyer-Yancy. Planned completion date for corrective action plan: December 2022
View Audit 49440
Finding 49735 (2022-003)
Material Weakness 2022
Walworth County Agricultural Society, Inc.
WI
Allowable Costs / Cost Principles Material Weakness Period of Performance
Reference Number: 2022-003 Description: Lack of Written Procedures for Federal Awards Corrective Action Plan: The Society will develop written procedures for federal awards received. Anticipated Corrective Action Plan Completion Date: ongoing Contact Information: For additional information regard...
Reference Number: 2022-003 Description: Lack of Written Procedures for Federal Awards Corrective Action Plan: The Society will develop written procedures for federal awards received. Anticipated Corrective Action Plan Completion Date: ongoing Contact Information: For additional information regarding this finding, please contact Larry Gaffey, General manager at 262-723-3228.
View Audit 49133
Finding 49732 (2022-005)
Significant Deficiency 2022
Fillmore County
MN
Questioned Costs Reporting Significant Deficiency
REPORTING Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services Federal Award Identification Number and Pass-Through Numbers: 2205...
REPORTING Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services Federal Award Identification Number and Pass-Through Numbers: 2205MNADM, 2205MN5MAP Compliance Requirement Affected: Reporting Award Period: Year-Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: The County should implement internal control procedures over federal grant reporting. Reports should be reviewed by someone other than the preparer prior to submission to the pass-through agency to ensure accuracy and completeness. Documentation of the review and approval should be retained. Both the preparer and reviewer should ensure reports are submitted in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County has started the process to hire an account technician to manage the grants and will implement a process to ensure that reviews over reporting criteria are documented. Name of the contact person responsible for corrective action plan: Jessica Erickson, Public Health Director of Nursing Planned completion date for corrective action plan: December 31, 2023
View Audit 47128
Finding 49722 (2022-003)
Material Weakness 2022
Boyceville Community School District
WI
Special Tests & Provisions Questioned Costs Material Weakness § 200.326
The District will carefully review any and all compliance requirements when using federal funding for future projects. Responsible person - Nicholas Kaiser. Anticipated completion date - ongoing.
The District will carefully review any and all compliance requirements when using federal funding for future projects. Responsible person - Nicholas Kaiser. Anticipated completion date - ongoing.
View Audit 46293
Finding 49720 (2022-003)
Significant Deficiency 2022
West Baton Rouge Parish School Board
LA
Questioned Costs Subrecipient Monitoring Reporting
View of Responsible Official and Planned Corrective Action: The School Board will develop a formal process to monitor the submission of all required reports to ensure that all reports are submitted timely in compliance with the applicable requirements of grant agreements.
View of Responsible Official and Planned Corrective Action: The School Board will develop a formal process to monitor the submission of all required reports to ensure that all reports are submitted timely in compliance with the applicable requirements of grant agreements.
View Audit 43835
Finding 49710 (2022-003)
Material Weakness 2022
Lakeside Union School District
CA
Questioned Costs Cash Management Material Weakness
The District will continue to file reimbursement for all meals served in the fiscal year.
The District will continue to file reimbursement for all meals served in the fiscal year.
View Audit 42789 Questioned Costs: $1
Finding 49702 (2022-002)
Significant Deficiency 2022
Philadelphia Corporation for Aging
PA
Reporting Significant Deficiency Questioned Costs § 200.512
Finding 2022-002 Reporting ? Significant Deficiency in Internal Control Condition and Effect: The single audit of the Philadelphia Corporation for Aging (the Corporation) federal awards for the year ended June 30, 2022 was not completed within the nine months following the period-end and as a result...
Finding 2022-002 Reporting ? Significant Deficiency in Internal Control Condition and Effect: The single audit of the Philadelphia Corporation for Aging (the Corporation) federal awards for the year ended June 30, 2022 was not completed within the nine months following the period-end and as a result, the Corporation did not submit its single audit reporting package within the required timeframe. As such, the Corporation did not comply with the aforementioned regulatory requirements. This is a recurring finding from the prior year. View of Responsible Officials and Planned Corrective Action: The Corporation will review all government programs and related activities subject to the Uniform Guidance process to identify where automation can be better utilized to increase timing of information gathering. Cross training of all federal statutes, regulations, terms, and conditions of federal awards will be instituted to enable knowledge sharing amongst management team members. Our newly promoted accounting manager (Effective January 2023) will work to gain familiarity of federal award compliance rules and regulations and document as part of PCA Policy manual.
View Audit 43191
Pillar College and Subsidiaries
NJ
Questioned Costs Reporting § 200.329
Higher Education Stabilization Fund (HEERF) Reporting Planned Corrective Action: Corrected quarterly reports will be completed and the practice will be maintained for any future funding received. Person Responsible for Corrective Action Plan: Cindy L. Weaver, Interim CFO/Director of Finance An...
Higher Education Stabilization Fund (HEERF) Reporting Planned Corrective Action: Corrected quarterly reports will be completed and the practice will be maintained for any future funding received. Person Responsible for Corrective Action Plan: Cindy L. Weaver, Interim CFO/Director of Finance Anticipated Date of Completion: July 25, 2023
View Audit 46355
Pillar College and Subsidiaries
NJ
Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.318 § 200.327
Federal Procurement Requirements for Higher Education Stabilization Fund Planned Corrective Action: A policy addressing procurement standards has been created and will be implemented for future expenditures Person Responsible for Corrective Action Plan: Cindy L Weaver, Interim CFO/Director of...
Federal Procurement Requirements for Higher Education Stabilization Fund Planned Corrective Action: A policy addressing procurement standards has been created and will be implemented for future expenditures Person Responsible for Corrective Action Plan: Cindy L Weaver, Interim CFO/Director of Finance Anticipated Date of Completion: July 25, 2023
View Audit 46355
Finding 49673 (2022-001)
Significant Deficiency 2022
Northside Center for Child Development, Inc. & Day School
NY
Questioned Costs Reporting
Management will create a policy that all parties involved in preparing, reviewing and submitting the required report to Health Resources and Services Administration will have reviewed the report in conjunction with the Health Resources and Services Administration Provider Relief Fund Reporting Porta...
Management will create a policy that all parties involved in preparing, reviewing and submitting the required report to Health Resources and Services Administration will have reviewed the report in conjunction with the Health Resources and Services Administration Provider Relief Fund Reporting Portal User Guide to ensure all requirements listed are met.
View Audit 44371
Finding 49661 (2022-004)
Material Weakness 2022
Michigan State University
MI
Student Financial Aid Questioned Costs Matching / Level of Effort / Earmarking
Finding Number: 2022-004 Condition: The notifications related to the direct loan borrowers did not include information on the right to cancel or instructions on how to cancel the loans. Planned Corrective Action: The University?s new financial aid module does not have the capability to send emails. ...
Finding Number: 2022-004 Condition: The notifications related to the direct loan borrowers did not include information on the right to cancel or instructions on how to cancel the loans. Planned Corrective Action: The University?s new financial aid module does not have the capability to send emails. That functionality does exist in the University?s new student information system. Consequently, effective for Fall 2022 semester, the Office of Financial Aid partnered with Office of the Controller ? Student Accounts to generate emails on a weekly basis to any student who receives a disbursement of Title IV funds. By May 1, 2023 the University will create similar procedures to identify disbursements of Parent PLUS loans and then coordinate with Office of the Controller - Student Accounts to leverage the student information system to send notifications to parent borrowers. Contact person responsible for corrective action: Marshall Rumsey, Senior Associate Director, Office of Financial Aid Anticipated Completion Date: Completed September 8, 2022 (student), to be completed May 1, 2023 (parent)
View Audit 42191
Finding 49659 (2022-002)
Significant Deficiency 2022
Michigan State University
MI
Questioned Costs Significant Deficiency Matching / Level of Effort / Earmarking
Finding Number: 2022-002 Condition: The University did not reconcile the SAS data file to its institutional financial records. Planned Corrective Action: The Office of Financial Aid is now downloading the monthly file from COD and performing the reconciliation as required. Contact person responsible...
Finding Number: 2022-002 Condition: The University did not reconcile the SAS data file to its institutional financial records. Planned Corrective Action: The Office of Financial Aid is now downloading the monthly file from COD and performing the reconciliation as required. Contact person responsible for corrective action: Cheryl Whitman, Associate Director, Office of Financial Aid Anticipated Completion Date: April 1, 2023
View Audit 42191
Finding 49649 (2022-006)
Significant Deficiency 2022
Michigan State University
MI
Questioned Costs Student Financial Aid Significant Deficiency
Finding Number: 2022-006 Condition: The University did not obtain the correct tax return as part of the verification process. Planned Corrective Action: The University? initial understanding was that the new financial aid management database extracted the required data from the uploaded documents. ...
Finding Number: 2022-006 Condition: The University did not obtain the correct tax return as part of the verification process. Planned Corrective Action: The University? initial understanding was that the new financial aid management database extracted the required data from the uploaded documents. When it was discovered that this was not the case, the Office of Financial Aid disabled this functionality in the system and began reviewing all uploaded documents in January 2022 to confirm that they are the required documents. Contact person responsible for corrective action: Marshall Rumsey, Senior Associate Director, Office of Financial Aid Anticipated Completion Date: Completed January 1, 2022
View Audit 42191 Questioned Costs: $1
Finding 49648 (2022-005)
Material Weakness 2022
Michigan State University
MI
Questioned Costs Student Financial Aid Eligibility
Finding Number: 2022-005 Condition: The University awarded incorrect Pell awards to certain students based on the Pell Payment and Disbursement Schedule. Planned Corrective Action: The University?s new financial aid module was modified to use the census date for Pell recalculation rather than an arb...
Finding Number: 2022-005 Condition: The University awarded incorrect Pell awards to certain students based on the Pell Payment and Disbursement Schedule. Planned Corrective Action: The University?s new financial aid module was modified to use the census date for Pell recalculation rather than an arbitrary number of days into the term that did not match the University policy. The correction for this finding was implemented prior to aid being disbursed for the Fall 2022 semester. Contact person responsible for corrective action: Cheryl Whitman, Associate Director, Office of Financial Aid Anticipated Completion Date: Completed August 31, 2022
View Audit 42191 Questioned Costs: $1
Finding 49647 (2022-003)
Material Weakness 2022
Michigan State University
MI
Student Financial Aid Questioned Costs Matching / Level of Effort / Earmarking
Finding Number: 2022-003 Condition: The University used incorrect or incomplete data in the return of Title IV calculations. Planned Corrective Action: The new financial aid management database made incorrect R2T4 calculations and prevented manual adjustments to the calculations. The calculations ar...
Finding Number: 2022-003 Condition: The University used incorrect or incomplete data in the return of Title IV calculations. Planned Corrective Action: The new financial aid management database made incorrect R2T4 calculations and prevented manual adjustments to the calculations. The calculations are now done externally to the system and fixes and workarounds have been implemented to allow for the correct processing of R2T4 calculations. As of the Fall 2022 semester R2T4 calculations were being performed in the required timeframe. University personnel were not aware there was a shorter deadline (30 days versus 45 days) to return funds if the student had not begun attendance. Therefore, effective March 15, 2023, funds were being returned within 30 days for students for whom there is no confirmed attendance. Beginning with the fall 2022 semester, the Registrar?s Office has initiated procedures to confirm attendance/academic activity for courses that are dropped. This allows the University to identify whether adjustments need to be made to Pell grants before an R2T4 calculation is performed, and to determine if an R2T4 calculation is required or if all aid is to be returned for non-attendance. The withdrawal process itself has been modified to more clearly identify the withdrawal date. Contact person responsible for corrective action: Matthew Lyth, Financial Aid Officer Anticipated Completion Date: Completed March 15, 2023
View Audit 42191 Questioned Costs: $1
Clear Creek School District Re-1
CO
Questioned Costs Cash Management Reporting
The District respectfully submits the following corrective action plan for the year ended June 30, 2022. 2022-001 Summer Food Service Program for Children ? ALN 10.555 Compliance Requirement: Allowable Costs and Cost Principles Recommendation: We recommend that the District implement internal cont...
The District respectfully submits the following corrective action plan for the year ended June 30, 2022. 2022-001 Summer Food Service Program for Children ? ALN 10.555 Compliance Requirement: Allowable Costs and Cost Principles Recommendation: We recommend that the District implement internal controls to ensure meal counts reconcile and agree to the reimbursement report requested, and appoint an employee to perform a second review of the reimbursement prior to submitting. Action taken in response to finding: The District agrees with the recommendation and implemented additional controls with the new food service director beginning in December 2021. Name(s) of the contact person(s) responsible for corrective action: Hollie Harlan, Chief Financial Officer Planned completion date for corrective action plan: The District implemented controls beginning December 2021 and no further findings were reported.
View Audit 42512 Questioned Costs: $1
Finding 49644 (2022-001)
Significant Deficiency 2022
Johnson & Wales University
RI
Questioned Costs HUD Housing Programs Reporting
Compliance Finding: No. 2022-001 ? Higher Education Emergency Relief Fund (HEERF) Reporting Contact Person: Danielle Santamaria, Vice President of Finance Corrective Action Plan: The University amended and posted the corrected report for the quarter ending 12/31/21. While controls were in place to r...
Compliance Finding: No. 2022-001 ? Higher Education Emergency Relief Fund (HEERF) Reporting Contact Person: Danielle Santamaria, Vice President of Finance Corrective Action Plan: The University amended and posted the corrected report for the quarter ending 12/31/21. While controls were in place to regularly monitor and manage the changes to the rules and regulations promulgated by the DOE, there was a misunderstanding regarding presentation until the revised quarterly report template was made available. Completion Date: September 19, 2022
View Audit 42187
Finding 49628 (2022-003)
Significant Deficiency 2022
Nash Board of Education
NC
Allowable Costs / Cost Principles Questioned Costs Procurement, Suspension & Debarment
Name of Contact Person: Doug Hale, Chief Financial Officer Corrective Action Plan: Management will implement controls to ensure that any expenditures paid from Education Stabilization funds are supported by proper documentation with proper administrative approvals. Proposed Completion Date: Immediat...
Name of Contact Person: Doug Hale, Chief Financial Officer Corrective Action Plan: Management will implement controls to ensure that any expenditures paid from Education Stabilization funds are supported by proper documentation with proper administrative approvals. Proposed Completion Date: Immediately
View Audit 42510
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