Corrective Action Plans

Finding 43895 (2022-001)

None 2022

CO

Student Financial Aid Questioned Costs Reporting

Incorrect and Untimely Return of Title IV Funds (R2T4) Calculations Planned Corrective Action: The registrar's office will identify students that withdraw or are withdrawn & only have one class remaining. A committee meeting will follow and determine appropriate action. The committee will determine ...

Incorrect and Untimely Return of Title IV Funds (R2T4) Calculations Planned Corrective Action: The registrar's office will identify students that withdraw or are withdrawn & only have one class remaining. A committee meeting will follow and determine appropriate action. The committee will determine if the student can pass that last class or if student plans to drop that last class as well. The committee will consist of Peggy Smith, Janie Taylor, and John Rocha. At the end of each semester ABU will run a 0-credit report. The report will ensure all unofficial withdrawals are followed up with R2T4s when warranted. Person Responsible for Corrective Action Plan: Peggy Smith-VP of student affairs, John Rocha- Financial Aid Director and Janie Taylor- VP of Academic Affairs / Registrar Anticipated Date of Completion: Spring 2023

View Audit 48937 Questioned Costs: $1

Finding 43888 (2022-002)

Significant Deficiency 2022

Upland Unified School District

CA

Subrecipient Monitoring Questioned Costs

The District?s financial records and supporting documents pertinent to Federal awards must be retained for a period of three years based on Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333. The record retention procedures will be reviewed and reminders will be sent to those...

The District?s financial records and supporting documents pertinent to Federal awards must be retained for a period of three years based on Title 2, Code of Federal Regulations, Part 200, Subpart D, Section 200.333. The record retention procedures will be reviewed and reminders will be sent to those who utilize the funds.

View Audit 45964

Finding 43885 (2022-002)

Material Weakness 2022

Elizabeth City Housing Authority

NC

Special Tests & Provisions Questioned Costs HUD Housing Programs

Corrective Action Plan For the Year Ended June 30, 2022 Section II - Financial Statement Findings Section III - Federal Award Findings and Questioned Costs Finding 2022-002 Capital Fund Special Tests and Provisions - Wage Rate Requirements Name of Contact Person:...

Corrective Action Plan For the Year Ended June 30, 2022 Section II - Financial Statement Findings Section III - Federal Award Findings and Questioned Costs Finding 2022-002 Capital Fund Special Tests and Provisions - Wage Rate Requirements Name of Contact Person: Sandra Perry, Executive Director Corrective Action: Our procedures are being followed as to the obtaining of all required documentation for Capital Fund Expenditures. We will make every effort to put a proper file documentation system in place. Proposed Completion Date: Immediately.

View Audit 45954

Finding 43884 (2022-001)

Material Weakness 2022

Elizabeth City Housing Authority

NC

Questioned Costs HUD Housing Programs Material Weakness

Corrective Action Plan For the Year Ended June 30, 2022 Section II - Financial Statement Findings Section III - Federal Award Findings and Questioned Costs Finding 2022-001 Capital Fund Activities Allowed or Unallowed Name of Contact Person: Sandra Perry, Execut...

Corrective Action Plan For the Year Ended June 30, 2022 Section II - Financial Statement Findings Section III - Federal Award Findings and Questioned Costs Finding 2022-001 Capital Fund Activities Allowed or Unallowed Name of Contact Person: Sandra Perry, Executive Director Corrective Action: Our procedures are being followed as to the obtaining of all required documentation for Capital Fund Expenditures. We will make every effort to put a proper file documentation system in place. Proposed Completion Date: Immediately.

View Audit 45954

Finding 43881 (2022-001)

Significant Deficiency 2022

Npower Inc.

NY

Internal Control / Segregation of Duties Questioned Costs Cash Management

September 21, 2023 Baker Tilly US, LLP 1500 RXR Plaza ? West Tower Uniondale, New York 11556 Dear Auditors: In connection with your audit of the federal awards received by NPower Inc. for the year ended December 31, 2022, in accordance with Government Auditing Standards and Title 2 U.S. Code of F...

September 21, 2023 Baker Tilly US, LLP 1500 RXR Plaza ? West Tower Uniondale, New York 11556 Dear Auditors: In connection with your audit of the federal awards received by NPower Inc. for the year ended December 31, 2022, in accordance with Government Auditing Standards and Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), the following outlines NPower Inc.?s plans to address the Federal Awards Finding from the audit report: Finding Criteria: Management is responsible for controls over review of drawdown requests and reporting. Condition/Context: The individual preparing the drawdown request and reporting is the same individual that submits the documents. Cause: The size of the Organization does not allow for proper segregation of duties for drawdown requests and reporting. Effect: Errors in the drawdown requests and reporting may occur and not be detected within a timely period. Resolution ? Effective immediately, for all federal awards, to address the fact that the individual preparing the drawdown requests and reporting is the same individual that submits the documents, we will implement the following: a. I will prepare the drawdown requests and report for submission and submit the documents to Stefanie Boles, our Chief Administrative Officer, for her review and approval to submit to the funding source for reimbursement. b. Upon receipt of approval from Stefanie, the reporting for the grant will be submitted as appropriate to the funding source. This process will remain in effect until such time as we have a more junior staff person who can prepare the reporting and submit it to me for review. Please let me know if you have any questions about the proposed resolution approach. ????????????????? Thomas Sussman Vice President, Finance & Business Operations

View Audit 38665

Finding 43879 (2022-003)

Material Weakness 2022

Mitchell Hamline School of Law

MN

Questioned Costs Reporting Matching / Level of Effort / Earmarking § 200.303

Identifying Number: 2022-003 Finding: While testing reporting, we noted that there were not controls or approvals over the reporting requirement for the HEERF program. Corrective Actions Taken or Planned: Student funds for HEERF have been exhausted so no additional reporting should be required fo...

Identifying Number: 2022-003 Finding: While testing reporting, we noted that there were not controls or approvals over the reporting requirement for the HEERF program. Corrective Actions Taken or Planned: Student funds for HEERF have been exhausted so no additional reporting should be required for them. For all institutional HEERF funds reporting, both the Financial Aid Director and the Controller review the information and complete the Institutional reporting PDF. Once posted, the PDF is emailed to the Department of Educations as a time stamp to show it was completed on time. Contact Person: Nick Anderson Director of Financial Aid ? Deb Kessler Controller Anticipated Completion Date: 7/10/2022

View Audit 52368

Finding 43878 (2022-002)

Significant Deficiency 2022

Mitchell Hamline School of Law

MN

Questioned Costs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.334

Identifying Number: 2022-02 Finding: HEERF Activities Allowed or Unallowed While testing activities allowed or unallowed in the audit of 2020-2021 award year, we noted that there was a lack of a written plan to provide objective criteria for the distribution of funds until April 2022. Corrective A...

Identifying Number: 2022-02 Finding: HEERF Activities Allowed or Unallowed While testing activities allowed or unallowed in the audit of 2020-2021 award year, we noted that there was a lack of a written plan to provide objective criteria for the distribution of funds until April 2022. Corrective Actions Taken or Planned: School now has a documented plan on file for disbursing HEERF funds. Contact Person: Lynn LeMoine Dean of Students ? Nick Anderson Director of Financial Aid Anticipated Completion Date: 4/11/2022

View Audit 52368

Finding 43875 (2022-007)

Material Weakness 2022

Isd No. 390 - Lake of the Woods

MN

Allowable Costs / Cost Principles Questioned Costs Material Weakness

Finding 2022-007 Department of Education, Passed through Minnesota Department of Education Federal Financial Assistance Listing/CFDA Number 84.425 Education Stabilization Fund Activities Allowed or Unallowed; Allowable Cost and Cost Principles Material Weakness in Internal Control over Compliance Fi...

Finding 2022-007 Department of Education, Passed through Minnesota Department of Education Federal Financial Assistance Listing/CFDA Number 84.425 Education Stabilization Fund Activities Allowed or Unallowed; Allowable Cost and Cost Principles Material Weakness in Internal Control over Compliance Finding Summary: During the course of the engagement, Eide Bailly LLP discovered three instances where employees were not paid at the rate of pay noted in their contract, four instances of missing timesheets, and twenty-nine instances of improper approval of payroll related documentation. Responsible Individuals: Jeff Nelson, Superintendent Corrective Action Plan: The District will update their procedures to implement proper internal controls to review and reconcile supporting documentation for expenditures before amounts are disbursed. Procedures also need to be updated to ensure all supporting documentation is maintained. Anticipated Completion Date: June 30, 2023.

View Audit 51792

Finding 43866 (2022-006)

Significant Deficiency 2022

Frances House, INC

IL

Allowable Costs / Cost Principles Questioned Costs § 200.303

Identifying Number: 2022-006 Corrective Action Taken or Planned: Ron Wilson is responsible to ensure corrective actions are taken. Management reviews the reported grant expenditures. Management believes this review process to be adequate.

View Audit 47521

Finding 43865 (2022-001)

None 2022

Hilltop Manor, Inc.

TN

Questioned Costs

Name of auditee: Hilltop Manor, Inc. HUD auditee identification number: 086-EE021 Name of audit firm: Johnson, Hickey, & Murchison, P.C. Period covered by the audit: Year ended June 30, 2022 Corrective Action Plan prepared by: Name: Myra Walker Position: Director of Housing Telephone 931-...

Name of auditee: Hilltop Manor, Inc. HUD auditee identification number: 086-EE021 Name of audit firm: Johnson, Hickey, & Murchison, P.C. Period covered by the audit: Year ended June 30, 2022 Corrective Action Plan prepared by: Name: Myra Walker Position: Director of Housing Telephone 931-432-4111 Findings ? Federal Awards Program Findings Reference Number: 2022-001 Federal Agency: Department of Housing and Urban Development Federal Program: Supportive Housing for the Elderly CFDA Number: 14.157 Management?s response: Management concurs with the finding. Corrective Action Plan: Management will request a rent increase when the property is eligible and budget for monthly tax and escrow deposits to prevent future shortfalls in escrow cash. Implementation Date: Immediately.

View Audit 47519

Finding 43858 (2022-002)

Significant Deficiency 2022

Housing Authority of Covington

KY

Questioned Costs Cash Management HUD Housing Programs

FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Housing and Urban Development 2022-002 Public Housing Capital Fund ? Assistance Listing No. 14.872 Recommendation: The Housing Authority should timely submit a voucher to disburse funds for bills due and payable for work that has already bee...

FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Housing and Urban Development 2022-002 Public Housing Capital Fund ? Assistance Listing No. 14.872 Recommendation: The Housing Authority should timely submit a voucher to disburse funds for bills due and payable for work that has already been performed or for items received. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Timely draws are being done Name(s) of the contact person(s) responsible for corrective action: Chris Bradburn Planned completion date for corrective action plan: 07/01/2022 If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Cynthia Hall at 859-655-7306.

View Audit 48878

Finding 43856 (2022-001)

Significant Deficiency 2022

Dientes Community Dental Care

CA

Internal Control / Segregation of Duties Questioned Costs Allowable Costs / Cost Principles § 200.303

Corrective Action Plan Year ending June 30, 2022 Comment 2022-001 Comment Title: Allowability ? Internal Control over Payroll and General Disbursements In accordance with Uniform Guidance Section 200.511(a), the Corrective Action Plan must include findings related to the financial stateme...

Corrective Action Plan Year ending June 30, 2022 Comment 2022-001 Comment Title: Allowability ? Internal Control over Payroll and General Disbursements In accordance with Uniform Guidance Section 200.511(a), the Corrective Action Plan must include findings related to the financial statements which are required to be reported in accordance with Government Auditing Standards. Corrective Action Plan: We will continue to review the PRF terms and conditions to ensure compliance. Contact Person, Title, Phone: Jesse Navarro, CFO 831-710-1333 Anticipated Date of Completion: July 2022

View Audit 46674 Questioned Costs: $1

Finding 43855 (2022-001)

Significant Deficiency 2022

Village Cooperative of Sioux Falls

SD

Internal Control / Segregation of Duties Questioned Costs Significant Deficiency

Department of Housing and Urban Development HUD project FHA #091-23003 Village Cooperative of Sioux Falls Federal ID# 82-5236223 The FASS system generated the following findings from its review of the June 30, 2022 financial statements. The results of the assessment are summarized below. The project...

Department of Housing and Urban Development HUD project FHA #091-23003 Village Cooperative of Sioux Falls Federal ID# 82-5236223 The FASS system generated the following findings from its review of the June 30, 2022 financial statements. The results of the assessment are summarized below. The project owner should provide their assigned HUD Project Manager a written response addressing each of the findings, and appropriate documentation (e.g. copies of cancelled checks, bank statements, etc.) to prove the finding has been resolved. Project Auditor Findings: The auditor reported the following findings: Compliance Oriented Findings. The Schedule of Findings and Questioned Costs by the auditor contained findings related to the following Auditor Indicator Codes: Finding Reference No. / Code - Finding Condition 2022-001 / S - Internal Control Deficiencies Corrective Action(s). For all audit findings that were unresolved as of the date of the audit report, the owner must provide their HUD Project Manager a written response and supporting documentation indicating the finding has been resolved. Corrective Action Plan: The Board of Directors is and will remain involved in the financial affairs of the Cooperative.

View Audit 46671

Finding 43854 (2022-001)

Significant Deficiency 2022

Village Cooperative of Cedar Falls

IA

Internal Control / Segregation of Duties Questioned Costs Significant Deficiency

Department of Housing and Urban Development: HUD project FHA #074-23027 Village Cooperative of Cedar Falls Federal ID# 45-2516561 The FASS system generated the following findings from its review of the August 31, 2022 financial statements. The results of the assessment are summarized below. The proj...

Department of Housing and Urban Development: HUD project FHA #074-23027 Village Cooperative of Cedar Falls Federal ID# 45-2516561 The FASS system generated the following findings from its review of the August 31, 2022 financial statements. The results of the assessment are summarized below. The project owner should provide their assigned HUD Project Manager a written response addressing each of the findings, and appropriate documentation (e.g. copies of cancelled checks, bank statements, etc.) to prove the finding has been resolved. Project Auditor Findings: The auditor reported the following findings: Compliance Oriented Findings. The Schedule of Findings and Questioned Costs by the auditor contained findings related to the following Auditor Indicator Codes: Finding Reference No. / Code - Finding Condition 2022-001 / S - Internal Control Deficiencies Corrective Action(s). For all audit findings that were unresolved as of the date of the audit report, the owner must provide their HUD Project Manager a written response and supporting documentation indicating the finding has been resolved. Corrective Action Plan: The Board of Directors is and will remain involved in the financial affairs of the Cooperative.

View Audit 46668

Finding 43836 (2022-006)

Significant Deficiency 2022

Community Christian College

CA

Student Financial Aid Reporting Significant Deficiency

View of Responsible Officials and Corrective Action Plan 1. Campus IVY will aid with the data collection for the FISAP 2. Campus IVY will run a disbursement report showing how much FA was disbursed prior year and record 3. Campus IVY will run ISIR report to show eligible applicant and record 4. Scho...

View of Responsible Officials and Corrective Action Plan 1. Campus IVY will aid with the data collection for the FISAP 2. Campus IVY will run a disbursement report showing how much FA was disbursed prior year and record 3. Campus IVY will run ISIR report to show eligible applicant and record 4. School will run population report out of populi and record 5. Campus IVY will run a report to show the amount of FSEOG disbursed prior year and record 6. Once all data is collected, a comparison year to year will take place 7. A comparison of student population as well as amount used 8. The result will allow the school to determine the amount of FSEOG is needed for upcoming year. This correction action plan will allow Community Christian College to report FISAP figures properly with supporting documentation.

View Audit 46666

Finding 43835 (2022-005)

Significant Deficiency 2022

Community Christian College

CA

Questioned Costs Student Financial Aid Subrecipient Monitoring

The following is the procedure that the College will be implemented to ensure that student withdrawal calculations are performed accurately and returned within 30 days: 1. The registrar will send a list to financial aid of all students that have dropped by end of day every Thursday of each week. a....

The following is the procedure that the College will be implemented to ensure that student withdrawal calculations are performed accurately and returned within 30 days: 1. The registrar will send a list to financial aid of all students that have dropped by end of day every Thursday of each week. a. The list will include date of determination (DOD) and last date of attendance (LDA) of each student b. DOD will be within 14 days of student LDA 2. Upon receipt of the list financial aid will complete the following for each student: a. Gather student?s current ledger card b. Gather student?s current Transcript c. Complete a cover sheet which indicated the current loan period of the student. d. Financial aid will send over items to 3rd party processor in order for R2t4 calculation to be completed (Campus IVY) no later than Wednesday of the following week by end of business day. 3. Campus IVY will complete the R2T4 3-5 business days upon receipt and conduct the following: a. If a refund is required- campus IVY will schedule the refund, update student account and send to school. b. School (student accounts) will review the refund, update student account and monies will be placed in the operations account and sent back to G5. c. If a refund is not required based on the R2T4 results, Campus IVY will notate the student account. This corrective action plan will allow Community Christian College to complete the drop process for each student within 30 days from LDA.

View Audit 46666 Questioned Costs: $1

Finding 43834 (2022-004)

Material Weakness 2022

Community Christian College

CA

Questioned Costs Student Financial Aid Eligibility

Corrective Action plan to the College will implement a process to review, update, and verify student eligibility requirements. The following is the process to review, update and verify student eligibility requirements: 1. Financial Aid Rep assist student with completing FAFSA 2. Financial Aid Rep pu...

Corrective Action plan to the College will implement a process to review, update, and verify student eligibility requirements. The following is the process to review, update and verify student eligibility requirements: 1. Financial Aid Rep assist student with completing FAFSA 2. Financial Aid Rep pulls NSLDS to make sure loan amounts and grants are not used up. 3. NSLDS print out is uploaded to campus IVY 4. Once the FAFSA summary is in Campus IVY and the funding is created, the usage amount is shown. 5. Once loan and Pell amounts are sent to COD and approved 6. Campus IVY will send a batch with student loan and Pell amounts to the school to be reviewed. 7. The student accounts office will then review the student loan and Pell amount against the student schedule. 8. Based on course load/scheduled credits the student account will update the amounts on the batch 9. Student accounts will ok the batch once corrections to eligibility are made and send back to Ivy for payment.

View Audit 46666 Questioned Costs: $1

Finding 43818 (2022-001)

Significant Deficiency 2022

Village Cooperative of Austin

MN

Internal Control / Segregation of Duties Questioned Costs Significant Deficiency

Department of Housing and Urban Development: HUD project FHA #092-23259 Village Cooperative of Austin Federal ID# 20-4760670 The FASS system generated the following findings from its review of the September 30, 2022 financial statements. The results of the assessment are summarized below. The projec...

Department of Housing and Urban Development: HUD project FHA #092-23259 Village Cooperative of Austin Federal ID# 20-4760670 The FASS system generated the following findings from its review of the September 30, 2022 financial statements. The results of the assessment are summarized below. The project owner should provide their assigned HUD Project Manager a written response addressing each of the findings, and appropriate documentation (e.g. copies of cancelled checks, bank statements, etc.) to prove the finding has been resolved. Project Auditor Findings: The auditor reported the following findings: Compliance Oriented Findings. The Schedule of Findings and Questioned Costs by the auditor contained findings related to the following Auditor Indicator Codes: Finding Reference No. / Code - Finding Condition 2022-001 / S - Internal Control Deficiencies Corrective Action(s). For all audit findings that were unresolved as of the date of the audit report, the owner must provide their HUD Project Manager a written response and supporting documentation indicating the finding has been resolved. Corrective Action Plan: The Board of Directors is and will remain involved in the financial affairs of the Cooperative.

View Audit 43812

Finding 43817 (2022-003)

Material Weakness 2022

The Housing Authority of the City of Warner Robins

GA

Questioned Costs Procurement, Suspension & Debarment HUD Housing Programs

Finding 2022-003 ? Non-compliance with Internal Procurement Policy Capital Fund Program ? Assistance Listing No. 14.872, Grant Period: Fiscal Year-End June 30, 2022 Corrective Action The Authority will attain certification against suspension and debarment or search the EPLS for prospective contract...

Finding 2022-003 ? Non-compliance with Internal Procurement Policy Capital Fund Program ? Assistance Listing No. 14.872, Grant Period: Fiscal Year-End June 30, 2022 Corrective Action The Authority will attain certification against suspension and debarment or search the EPLS for prospective contractors prior to awarding contracts. The Authority?s Executive Director, Africa Porter, has assumed the responsibility of executing this corrective action as of April 1, 2023.

View Audit 39384 Questioned Costs: $1

Finding 43814 (2022-004)

Significant Deficiency 2022

Blue Mountain Community College District

OR

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

Audit Finding 2022-004 Condition and Criteria: The Student Aid Portion of the Education Stabilization Fund program focuses on distributing funds to students to assist in expenses related to the pandemic and the College must have a process to reliably distribute the funds. BMCC distributes student st...

Audit Finding 2022-004 Condition and Criteria: The Student Aid Portion of the Education Stabilization Fund program focuses on distributing funds to students to assist in expenses related to the pandemic and the College must have a process to reliably distribute the funds. BMCC distributes student stipends via Bank Mobile in most cases. However, it was found during the audit that some funds did not get fully transferred to Bank Mobile or Bank Mobile returned funds for student stipends that they were not able to get to the students. In our review of the bank reconciliations and clearing accounts during fieldwork it was found that there was about $45,000 in outstanding payments to students that had not been cashed. $26,456 of these payments were voided and not reissued and the remaining items were either just errors or were reissued to the students. Effect: Grant expenditures and revenues related to the program were reduced and students that had initially had funds awarded had these amounts rescinded. Cause: Most of the funds were distributed to all eligible students as part of the College?s plan to implement the program and some students were unaware that the funds were coming and did not respond to notices in the traditional manner. The controls in place to track the outstanding items noted that there were significant funds outstanding but there was not sufficient time to follow up with each individual student. Questioned Costs: None over the questioned cost threshold after adjustments above. Auditor?s recommendation: The College should implement additional processes to review, update, and verify student enrollment status and grant awards. Corrective Action to be Taken: For traditional financial aid and grant funds, awards are noted on a student award letter after verifying enrollment levels. For aid sent to students from the Education Stabilization Fund, aid awarded was not reflected on a student award letter and the aid was initially being sent to students without being requested by the student. This practice was discontinued during 2021-22 and any aid sent to students from the Education Stabilization Fund is now only done so upon request from the student. This helps to ensure students are expecting the funds and aware the funds are coming which has helped to ensure that the checks are subsequently cashed by the student or otherwise picked up by the student. In addition, as bank reconciliations are and will be done on a more timely basis, any issues with funds not getting fully transferred, or funds returned are addressed in a more timely manner. Anticipated Completion Date: This change in process was made at the beginning of Spring Term 2022 whereby unsolicited aid money from the Education Stabilization Fund are not awarded and sent to students but are only done so upon request of the student.

View Audit 39382

Finding 43807 (2022-003)

Significant Deficiency 2022

Blue Mountain Community College District

OR

Special Tests & Provisions Questioned Costs Reporting

Audit Finding 2022-003 Condition and Criteria: Institutions are required to submit disbursement records to the COD that are accurate. The disbursement record reports the actual disbursement date and the amount of the disbursement. Institutions must report student disbursement data within 15 calendar...

Audit Finding 2022-003 Condition and Criteria: Institutions are required to submit disbursement records to the COD that are accurate. The disbursement record reports the actual disbursement date and the amount of the disbursement. Institutions must report student disbursement data within 15 calendar days after the institution makes a disbursement or becomes aware of the need to make an adjustment to previously reported student disbursement data or expected student disbursement data. Institutions may do this by reporting once every 15 calendar days, bi-weekly or weekly, or may set up their own system to ensure that changes are reported in a timely manner. However, during testing of the information submitted to COD it was noted that one student out of the 40 students tested where the disbursement date per the College?s records and the processing date at COD fell outside the mandatory 15-day reporting window. Effect: The College is not in compliance with the federal COD reporting requirements described in the OMB Compliance Supplement and required by the Department of Education. Cause: The College changed student information systems and Financial Aid staff during the prior year that caused delays when the information was submitted to COD, as well as impacting the accuracy of the information being reported. Questioned Costs: None reported Context/Sampling: The College disbursed Federal financial aid to approximately 515 students in the 2021-2022 school year. A non-statistical sampling of 40 students was selected for testing. Repeat Finding: Yes Auditor?s recommendation: The College should implement additional processes to review, update, and verify student disbursements are reported to COD accurately and timely. Corrective Action to be Taken: The student?s loans were not processed in COD (only) due to the DRI flag being set at False when in fact it should have been True because her money did disburse in April of 2022. This was an issue that was not working in CNS in Spring of 2022, the issue was fixed in CNS and we corrected the files in COD. Financial Aid performs reconciliation as required, but these students also did not show up on the reconciliation report out of CNS. This has also been fixed per Anthology. Anticipated Completion Date: This was fixed before Fall term began in September of 2022 Name and Title of Responsible Person: Danielle Hodgen, Director of Student Financial Services

View Audit 39382

Finding 43806 (2022-002)

Significant Deficiency 2022

Blue Mountain Community College District

OR

Special Tests & Provisions Questioned Costs Reporting

Audit Finding 2022-002 Condition and Criteria: A school must return unearned funds for which it is responsible as soon as possible but no later than 45 days after the date of determination of a student?s withdrawal. However, during testing, three students were identified that had officially withdraw...

Audit Finding 2022-002 Condition and Criteria: A school must return unearned funds for which it is responsible as soon as possible but no later than 45 days after the date of determination of a student?s withdrawal. However, during testing, three students were identified that had officially withdrawn from classes and owed refunds, but the refund to Department of Education was past the 45 day period. Effect: The College is not in compliance with the federal refund requirements described in the OMB Compliance Supplement and required by the Department of Education. Cause: The College does not have an adequate process in place to notify financial aid of official withdrawals and the exceptions noted above were discovered by the college during the review of final grades, which was already past the 45 day period. The college also relies on the CNS import date as a control over these procedures but has fount that the import date is not always reliable. Questioned Costs: None reported Context/Sampling: The College disbursed Federal financial aid to approximately 515 students in the 2021-2022 school year. A non-statistical sampling of 40 students was selected for testing but only 2 refunds were found in that testing. The College does not issue vary many refunds, so we selected 7 additional items for an infrequently operating control. Repeat Finding: No Auditor?s recommendation: The school should implement a process to insure that withdrawals are communicated to financial aid immediately so they are aware of the refund calculations. Most of the refunds are for inadvertent over awards and notification of the withdrawal will assist in this issue as well. Corrective Action to be Taken: Students who officially withdraw from courses are required to fill out a Docusign form that is then submitted to the Academic Records department. Upon receipt of this form AR will process the withdrawal and make notes in Campus Nexus as to the date of withdraw (this is the current process as well). Financial Aid will be added to that process and those Docusign forms will be automatically forwarded to financial aid once they are processed. This way we will be able to make sure we stay within the day window for refunds. Financial aid continues to run the R2T4 report multiple times throughout the term to ensure there is plenty of time to process refunds within the 45 day mark. Additionally, our Conclusive system now has a total withdraw report available. Academic Records will give the financial aid director permission to run that report directly. The director will run this report along side the R2T4 report out of Campus Nexus to ensure we are capturing all students in a timely fashion. Students who unofficially withdraw (students who receive an FA grade at the end of the term) are not reported until the end of the term since students do have the ability to return at any time throughout the term to try and pass the class. The financial aid director has been working with the office of instruction to make sure this process is more clear and to offer trainings to faculty. We have been able to clean up the definition of an FA grade for faculty this past year, faculty have been asked to report attendance in week 9 of the quarter and this has helped with the last date of attendance reporting for Fall 2022- current term. Anticipated Completion Date: Granting permission to Conclusive reports should be completed by April 10-17, 2023. Financial aid shall start running that report in April 2023 once permission is granted. Adding Financial aid to the Docusign process will be completed by April 10, 2023. Working with the office of instruction to clarify the FA grade (unofficial withdraws) process began in summer of 2022 and is ongoing. Name and Title of Responsible Person: Danielle Hodgen, Director of Student Financial Services

View Audit 39382

Finding 43803 (2022-004)

Significant Deficiency 2022

East Jackson Community Schools

MI

Allowable Costs / Cost Principles Questioned Costs Significant Deficiency

Finding: 2022-004 - Allowable Costs/Cost Principles ? Pay Rates Auditor Description of Condition and Effect: Of the 28 payroll disbursement selections tested, one employee was paid the incorrect payrate. As a result of this condition, an employee was underpaid for their services performed. Audito...

Finding: 2022-004 - Allowable Costs/Cost Principles ? Pay Rates Auditor Description of Condition and Effect: Of the 28 payroll disbursement selections tested, one employee was paid the incorrect payrate. As a result of this condition, an employee was underpaid for their services performed. Auditor Recommendation: We recommend that the District review its procedures for updating payrates in the payroll system to ensure they are accurate.. Corrective Action: Paper timesheets will be used to document any hourly pay not captured with the timecard system. This timesheet will list the hourly pay and the hours worked. These timesheets will be reviewed and approved by an administrator or appropriate designee. Contact Person: Donna Wahr, LEA Business Manager Due Date: June 30, 2023 Status: In process

View Audit 50791

Finding 43790 (2022-001)

Material Weakness 2022

Marygrove Non-Profit Housing Corporation II

MI

Questioned Costs Eligibility HUD Housing Programs

Corrective Action Plan Marygrove Nonprofit Housing Corp II, dba McGivney Bethune Apartments Project No. 044-EE011 Year Ended December 31, 2022 September 28, 2023 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2022-001 ? Eligibility - Tenant File Documentation Finding Type. Material noncompliance; ...

Corrective Action Plan Marygrove Nonprofit Housing Corp II, dba McGivney Bethune Apartments Project No. 044-EE011 Year Ended December 31, 2022 September 28, 2023 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2022-001 ? Eligibility - Tenant File Documentation Finding Type. Material noncompliance; Material weakness in internal controls over compliance (Eligibility) Federal programs U.S. Department of Housing and Urban Development Supportive Housing for the Elderly (CFDA# 14.157) Condition. Out of a sample of 8 tenant files, it was noted: 1. One out of eight instances where a tenant EIV was not run within 90 days of move in, however third party support was received upon move in; 2. One out of eight instances where a tenant's saving account was not verified by a third party; 3.Two out of eight instances where a tenant file was missing completely or missing substantial documentation used to support the tenant assistance payment. Further, we noted that a tenant waitlist was not maintained during the year. Effect. As a result of this condition, certain tenant files did not contain all required supporting documentation. Plan. Management agrees with finding 2022-001. All files are to be inspected in the current fiscal year to ensure compliance with HUD regulations. File maintenance will be competed following each move in and annual recertification. In addition to one-on-one training, the housing administrator has signed up for additional training including a WebEx on annual recertification and a basic EIV course. Additional training sessions are forthcoming. Contact Person Responsible for This Corrective Action: Laura Maisevich, Senior Housing Manager Anticipated completion date: December 31, 2023

View Audit 49584 Questioned Costs: $1

Finding 43789 (2022-001)

Significant Deficiency 2022

Oakland University

MI

Reporting Questioned Costs Subrecipient Monitoring

Finding Number: 2022-001 Condition: The quarterly report for the student portion of HEERF was not posted on the University's website within the timeframe allowed in one instance. Planned Corrective Action: The University agrees with the finding and recommendation. The University spent and accounted ...

Finding Number: 2022-001 Condition: The quarterly report for the student portion of HEERF was not posted on the University's website within the timeframe allowed in one instance. Planned Corrective Action: The University agrees with the finding and recommendation. The University spent and accounted for $75.6 million in HEERF grants appropriately and followed all applicable guidelines. The University also adhered to the various reporting guidelines that changed multiple times during the grant period, with the exception of this one untimely report posting to the Oakland University website. This was caused by personnel turnover that occurred at that time in multiple departments which were part of the process. This situation was unique and has been corrected. Contact person responsible for corrective action: James Hargett, Associate Vice President and Controller Anticipated Completion Date: Completed

View Audit 50536

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