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Finding 38168 (2022-004)
Significant Deficiency 2022
The Housing Authority of the City of Aiken, South Carolina
SC
Internal Control / Segregation of Duties Questioned Costs Eligibility
2022-004 - Eligibility ? Tenant Files Public and Indian Housing Program ? CFDA Number 14.850 Significant Deficiency in Internal Control, Other Matters Required to be Reported Repeat of 9/30/21 Finding 2021-003 (originally reported at 9/30/19 as Finding 2019-009) Condition: Out of a total tenant po...
2022-004 - Eligibility ? Tenant Files Public and Indian Housing Program ? CFDA Number 14.850 Significant Deficiency in Internal Control, Other Matters Required to be Reported Repeat of 9/30/21 Finding 2021-003 (originally reported at 9/30/19 as Finding 2019-009) Condition: Out of a total tenant population of approximately 141 tenants, 15 files were selected for testing in a statistically valid sample. Exceptions were noted as follows: ? 1 tenant file where the tenant?s flat rent was overstated by $4 due to a miscalculation. ? 1 tenant file where the tenant?s flat rent was overstated by $2 due to a miscalculation. ? 1 tenant file where the tenant?s income was miscalculated. Correcting this error caused the tenant?s rent to increase by $6. ? 1 tenant file where the tenant?s income was miscalculated. Correcting this error caused the tenant?s rent to decrease by $63 ? 1 tenant file where the tenant?s General Assistance was coded as wages on the 50058 form. Recommendation: The Authority should correct the deficiencies noted in the tested files and utilize an ongoing quality control review process on the entire tenant population to ensure proper compliance with the requirements related to tenant eligibility. Ongoing staff training and timely management reviews should be utilized to ensure staff is aware of acceptable procedures. In addition, the Authority should review staffing levels, skill sets and case load. Action Taken: The Authority has hired an outside CPA firm to conduct quarterly reviews of files and to assist in training staff on HUD compliance requirements. The noted deficiencies in the tested files are being corrected. Although this is a repeat finding, the Authority has made great strides in the current fiscal year reducing the error rate by 72% from the prior year. The Authority will continue to improve file reviews and training procedures to ensure the files meet the required guidelines. Effective Date: June 26, 2023 Contact Information Chanosha N.E. Lawton, CEO Housing Authority of the City of Aiken, South Carolina PO Box 889 Aiken, South Carolina 29802 (803) 617-7978
View Audit 34476
Finding 38167 (2022-002)
Material Weakness 2022
The Housing Authority of the City of Aiken, South Carolina
SC
Questioned Costs Material Weakness Matching / Level of Effort / Earmarking
2022-002 ? Activities Allowed or Unallowed: Loans to Related Parties Public and Indian Housing Program ? CFDA Number 14.850 Material Weakness in Internal Control, Material Noncompliance Repeat of 9/30/21 Finding 2021-002 (Originally reported as finding 2019-005 and 2019-010 at 09/30/19) Condition...
2022-002 ? Activities Allowed or Unallowed: Loans to Related Parties Public and Indian Housing Program ? CFDA Number 14.850 Material Weakness in Internal Control, Material Noncompliance Repeat of 9/30/21 Finding 2021-002 (Originally reported as finding 2019-005 and 2019-010 at 09/30/19) Condition: In prior years, the Authority had loaned PIH monies to related parties. As of September 30, 2022, approximately $209,000 of PIH loans remain outstanding to related parties and approximately $127,000 to other programs of the Authority. Recommendation: Management of the Authority should continue to pursue collections of these amounts. Action Taken: The Authority understands and adheres to the federal guidelines to ensure that restricted funds are not advanced to other related parties or programs. Management is actively pursuing collection efforts.
View Audit 34476
Finding 38166 (2022-001)
Material Weakness 2022
The Housing Authority of the City of Aiken, South Carolina
SC
Internal Control / Segregation of Duties Questioned Costs Material Weakness
2022-001 - Inadequate Controls Over Financial Reporting Public and Indian Housing Program ? CFDA 14.850 Material Weakness in Internal Control, Material Noncompliance Repeat of 9/30/21 Finding 2021-001 (originally reported at 9/30/19 as Finding 2019-004) Condition: Our audit identified deficiencies...
2022-001 - Inadequate Controls Over Financial Reporting Public and Indian Housing Program ? CFDA 14.850 Material Weakness in Internal Control, Material Noncompliance Repeat of 9/30/21 Finding 2021-001 (originally reported at 9/30/19 as Finding 2019-004) Condition: Our audit identified deficiencies in the design and/or operation of internal controls that adversely affected the Authority?s ability to produce reliable financial statements. As a result, more than fifty audit adjustments and reclassifications were proposed that resulted in material changes to financial statement amounts as follows: ? Total assets increased by $358,336 ? Total liabilities increased by $227,891 ? Total equity decreased by $257,671 ? Total revenue increased by $81,191 ? Total expenses decreased by $306,925 Recommendation: We recommend the Authority adopt policies and procedures that require timely financial reporting at the end of each month and fiscal year end. The procedures should include a full review of the balances as of the close of the year with reconciliations and workpapers prepared and agreed to supporting information. In order to accomplish this, the Authority should provide additional training to its accounting personnel. During the fiscal year, the Authority was assisted by an independent outside fee accountant with the monthly accounting and the closing of its year-end accounting for the federal programs, but was not involved with the other programs of the Authority. We recommend that the Authority also engage the fee accountant with the other programs of the Authority. Action Taken: During fiscal year 2022, the Authority hired an outside CPA firm to assist with the financial statements for the Public and Indian Housing Program and Section 8 Housing Choice Voucher Program. Although the finding continues in the current year, the Authority has made great strides to clean up the financial statements of the programs mentioned, reducing the material adjustment effect on equity by 61% from the prior period. The Authority will continue to improve efficiency and procedures/workpapers to ensure the year-end closing procedures become more effective and reliable in the coming years.
View Audit 34476
Finding 38139 (2022-008)
Significant Deficiency 2022
Autonomous Municipality of Ponce
PR
Questioned Costs Reporting Significant Deficiency
The Finance and Budget Department will take the necessaries measurements to achieve that the single audit report of the fiscal year 2022-2023 be submitted to the Federal Audit Clearinghouse in a timely manner. Implementation Date: March 31, 2024 Responsible Persons: Mrs. Damaris Suliveres ...
The Finance and Budget Department will take the necessaries measurements to achieve that the single audit report of the fiscal year 2022-2023 be submitted to the Federal Audit Clearinghouse in a timely manner. Implementation Date: March 31, 2024 Responsible Persons: Mrs. Damaris Suliveres Finance and Budget Director
View Audit 33033
Finding 38124 (2022-004)
Material Weakness 2022
Gratz College
PA
Questioned Costs
Finding 2022-004 Corrective Action Plan The College acknowledges that it erroneously applied the funds awarded to students to the incorrect subprogram. To ensure that federal funds are administered in accordance with program compliance requirements, the College will review and document, in summary ...
Finding 2022-004 Corrective Action Plan The College acknowledges that it erroneously applied the funds awarded to students to the incorrect subprogram. To ensure that federal funds are administered in accordance with program compliance requirements, the College will review and document, in summary form, all requirements made by the granting agency, including but not limited to proper use of funds, timeline for disbursement of federal funds, and reporting requirements. This documentation will be used by the responsible persons the ensure that the administration of the program and its related expenditures follow the guidelines of the granting agency Anticipated Completion Date The College anticipates completion of this corrective action on or before August 31, 2023. Names of Contact People Responsible for Corrective Action Thomas R. Cipriano, Jr. ? Manager of Business Operations and Facilities Ross Holgado ? Manager of Financial Reporting
View Audit 36033 Questioned Costs: $1
Finding 38102 (2022-002)
Material Weakness 2022
Boscobel Area School District
WI
Questioned Costs Procurement, Suspension & Debarment Cash Management
Finding #2022-002 ? #84.425D COVID-19 Education Stabilization Fund ? ESSER II and III Condition: There was one Education Stabilization Fund construction project performed by a contractor. Grant expenditures for the project totaled $170,924.50. There was not a prevailing wage clause in the contract ...
Finding #2022-002 ? #84.425D COVID-19 Education Stabilization Fund ? ESSER II and III Condition: There was one Education Stabilization Fund construction project performed by a contractor. Grant expenditures for the project totaled $170,924.50. There was not a prevailing wage clause in the contract and certified payrolls were received. Effect: A reimbursement request was made for expenditures that did not comply with wage rate requirements. Cause: The District was not aware that wage rate requirements applied to the construction project until after it was completed. Criteria: Wage rate requirements apply to the Education Stabilization Fund when laborers and mechanics employed by contractors or subcontractors work on construction contracts more than $2,000. Laborers must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL). Nonfederal entities shall include in their contracts subject to wage rate requirements a provision that the contractor or subcontractor comply with those requirements and the DOL regulations. This includes a requirement for the contractor or subcontractor to submit to the District weekly payrolls and a statement of compliance (certified payrolls). Questioned Costs: $170,924.50. Context: The construction projects began and were completed in June 2022 before the District was aware of wage rate requirements. After becoming aware of the requirement, there were no further construction projects. Recommendation: Establish controls to comply with wage rate requirements related to the Education Stabilization Fund. Consider determining if the contractor performing the project in 2021-2022 paid prevailing wage rates for costs reimbursed by the grant. Response: The District became aware of wage rate requirements after finishing the project. Before bidding any future construction project more than $2,000, the request for bid and contract will include a prevailing wage rate clause. Certified payrolls will be received for any such contracts. Anticipated Completion: June 30, 2023
View Audit 35345 Questioned Costs: $1
Finding 38097 (2022-002)
Significant Deficiency 2022
Albion College
MI
Cash Management Questioned Costs Reporting § 200.305
Finding Number: 2022-002 Condition: The College drew down HEERF related expenses for the institutional expenditures at a rate that differed from the final, reported expenditures. This was based on the identification of expenditures that were later not included in the final annual reporting, placing ...
Finding Number: 2022-002 Condition: The College drew down HEERF related expenses for the institutional expenditures at a rate that differed from the final, reported expenditures. This was based on the identification of expenditures that were later not included in the final annual reporting, placing the timing of drawdown for reported expenditures to be outside of the cash management regulations. By extension, the institutional quarterly reporting was also incorrect as it is based on the initial expenditure classifications. Planned Corrective Action: The College drew down funds based on expenditures that management deemed to be qualified however, at year-end, concluded to charge other expenditures to the grant causing the mismatch in the timing of drawdowns and final expenditures charged to the grant. Although HEERF and other COVID 19 Pandemic funding has ended, in the future, such expenditures will be discussed and documented prior to the drawing of funds. Contact person responsible for corrective action: Amanda Ewers, Director of Finance and Gary Black, Chief Financial Officer Anticipated Completion Date: Corrected reporting was submitted on March 22, 2023
View Audit 35343
City of Yreka
CA
Subrecipient Monitoring Matching / Level of Effort / Earmarking Program Income
2022-002 Community Development Block Grants/State?s Program and Non-Entitlement Grants in Hawaii We recommend that the City develop and maintain policies and procedures regarding loan monitoring and ensure that all documentation of loan monitoring be maintained on an annual basis. Management?s Re...
2022-002 Community Development Block Grants/State?s Program and Non-Entitlement Grants in Hawaii We recommend that the City develop and maintain policies and procedures regarding loan monitoring and ensure that all documentation of loan monitoring be maintained on an annual basis. Management?s Response: Finance was unaware of the need to have current utility bills included with the files. Responsible Individual: It is the Finance Director?s, Emily Aldrich, responsibility to ensure that all loan files are complete and accurate. Corrective Action Plan: An annual checklist has been added to each loan file to ensure that all proper documentation is included. Anticipated Completion Date: March 31, 2023 ? all files will be updated with the necessary checklist and appropriate documentation.
View Audit 32485
Finding 38074 (2022-001)
Significant Deficiency 2022
School District of Milton
WI
Questioned Costs Subrecipient Monitoring Cash Management
Finding #2022-001: #84.425U COVID-19 ? Education Stabilization Fund ? ESSER III Federal Grantor: U.S. Department of Education Pass-through Award Number: 2022-533612-DPI-ESSERFIII-165 Pass-through Entity: Wisconsin Department of Public Instruction Criteria: Wage rate requirements apply...
Finding #2022-001: #84.425U COVID-19 ? Education Stabilization Fund ? ESSER III Federal Grantor: U.S. Department of Education Pass-through Award Number: 2022-533612-DPI-ESSERFIII-165 Pass-through Entity: Wisconsin Department of Public Instruction Criteria: Wage rate requirements apply to the Education Stabilization Fund when laborers and mechanics employed by contractors or subcontractors work on construction contracts more than $2,000. Laborers must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL). Nonfederal entities shall include in their contracts subject to wage rate requirements a provision that the contractor or subcontractor comply with those requirements and the DOL regulations. This includes a requirement for the contractor or subcontractor to submit to the District weekly payrolls and a statement of compliance (certified payrolls). Condition: There was one Education Stabilization Fund construction project performed by a subcontractor. Grant expenditures for the project paid by Education Stabilization Fund totaled $424,000. There was not a prevailing wage clause in the contract and certified payrolls were not received. Cause: The District was not aware that wage rate requirements applied to the construction project until after it was completed. Effect: A reimbursement request was made for expenditures that did not comply with wage rate requirements. Questioned Costs: $424,000. Recommendation: Establish controls to comply with wage rate requirements related to the Education Stabilization Fund. Consider determining if the contractor performing the project in 2021-2022 paid prevailing wage rates for costs reimbursed by the grant. Grantee Response:At the time that we committed to doing this project, we informed our referendum construction manager that we would be using federal funds to pay for this additional work. With us informing them of that, we assumed that all required paperwork would be completed to comply with the Davis-Bacon Act. Unfortunately, we thought this was sufficient notification for them to support us with compliance. In our follow-up communications with our primary HV AC subcontractor we learned at the time when referendum work was contracted in 2019, they were paying prevailing wage. We worked with legal counsel to develop a contract that is compliant with the Davis-Bacon Requirements. To make sure the paperwork is in place copies of such contracts will be sent to the business office before work commences as well as the compliance documentation when work is complete. We are also conducting a review of our written procedures to be completed by June 30, 2023. Contact Person: Carey Bradley Anticipated Completion: June 30, 2023
View Audit 29683 Questioned Costs: $1
Finding 38072 (2022-007)
Material Weakness 2022
County of Los Angeles
CA
Questioned Costs Student Financial Aid Subrecipient Monitoring
The Department agrees with the finding and recommendation. A memo will be issued to all Kin-GAP eligibility staff to remind them of their responsibility to ensure that all required Kin-GAP documents and forms are received and reviewed for accuracy prior to the continuance of Kin-GAP funding beyond ...
The Department agrees with the finding and recommendation. A memo will be issued to all Kin-GAP eligibility staff to remind them of their responsibility to ensure that all required Kin-GAP documents and forms are received and reviewed for accuracy prior to the continuance of Kin-GAP funding beyond age 18. The memo will also instruct the eligibility staff to ensure that all required documents are maintained in the Kin-GAP case file. Additionally, the Quality Assurance Eligibility Supervisors (QA/ES) will randomly sample and review additional Non-Minor Kin-GAP case files to ensure all required forms are received, and are appropriately filed in the case file.
View Audit 35126 Questioned Costs: $1
Finding 38065 (2022-002)
Material Weakness 2022
County of Los Angeles
CA
Subrecipient Monitoring Questioned Costs Matching / Level of Effort / Earmarking § 200.303
The Department of Health Services' Emergency Medical Services Agency (EMS) agrees with the finding and recommendation. EMS will strengthen its report submission process to ensure all reports are submitted by the defined due date and retain documentation evidencing submission of the report. The EMS' ...
The Department of Health Services' Emergency Medical Services Agency (EMS) agrees with the finding and recommendation. EMS will strengthen its report submission process to ensure all reports are submitted by the defined due date and retain documentation evidencing submission of the report. The EMS' HPP Coordinator will identify each sub-awardee that meets the $30,000 FFATA threshold and will provide the information to EMS Finance to review and process payment. Before any payment is completed, EMS will obtain and confirm all Unique Entity Identifier (UEI) numbers from the sub-awardees are active prior to issuing any checks. EMS will log all sub-awardees that have reached the threshold into a report and will submit the FFATA report via SAM.gov before the defined due date. To avoid access issues in retrieving submitted documents via the System for Award Management (SAM.gov) website, EMS will retain copies of all reports that include the submission dates.
View Audit 35126
Finding 38061 (2022-002)
Significant Deficiency 2022
Coastal Alabama Community College
AL
Allowable Costs / Cost Principles Questioned Costs Reporting § 200.303
Reference Number: 2022-002 Compliance Requirement: Reporting Type of Finding: Internal Control and Compliance Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Assistance Listing Number(s) and Title: 84.425 ? Higher Education Emergency Relief Fund(HEERF) Fe...
Reference Number: 2022-002 Compliance Requirement: Reporting Type of Finding: Internal Control and Compliance Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Assistance Listing Number(s) and Title: 84.425 ? Higher Education Emergency Relief Fund(HEERF) Federal Awarding Agency: U.S. Department of EducationCorrective Action Plan Coastal Alabama Community College has reviewed and recognizes needed changes be put into place to ensure accurate record keeping for all reported data. Coastal will have the restricted accountant complete the quarterly and annual HEERF reports moving forward and file all data according to the report in an organized and methodical method only after the Director of Accounting has reviewed and signed off on the accuracy of the data being reported. Once the Director of Accounting and/or CFO review the reports and backup data for approval then the approved reports will be filed on-line with the Department of Education via the HEERF site. Expenditures charged against the HEERF funds are reviewed for accuracy and allowable cost through a multi-step purchasing process to ensure allowable cost only and prevent potential for improper spending. The Director of Accounting will make sure that all website required reporting is done in a timely manner moving forward. Anticipated Completion Date: June 15, 2023 Contact Person(s): Jessica Davis, Chief Financial Officer
View Audit 35124
Finding 38039 (2022-006)
Significant Deficiency 2022
Somerset Academy of Las Vegas
NV
Allowable Costs / Cost Principles Questioned Costs Cash Management § 200.303
Finding Number: 2022-006 ? Approval of Expense Reimbursement Submittals Corrective Action Plan: All expense reimbursements should be approved in writing. The findings occurred at a time when Academica Nevada was shorthanded. Since that time all open positions have been filled. Grant managers send...
Finding Number: 2022-006 ? Approval of Expense Reimbursement Submittals Corrective Action Plan: All expense reimbursements should be approved in writing. The findings occurred at a time when Academica Nevada was shorthanded. Since that time all open positions have been filled. Grant managers send a request for approval for reimbursement to the applicable school. Approval is in writing, typically via email, prior to the submittal of the reimbursement request. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2023
View Audit 32473
Finding 38035 (2022-005)
Significant Deficiency 2022
Somerset Academy of Las Vegas
NV
Reporting Questioned Costs Significant Deficiency § 200.303
Finding Number: 2021-002 and 2022-005 Review and Approval Of the Schedule of Expenditures Of Federal Awards (SEFA) Corrective Action Plan: In 2022, the management office had downsized due to turnover in staff. While a process was in place for reconciling, a secondary review was not performed to ve...
Finding Number: 2021-002 and 2022-005 Review and Approval Of the Schedule of Expenditures Of Federal Awards (SEFA) Corrective Action Plan: In 2022, the management office had downsized due to turnover in staff. While a process was in place for reconciling, a secondary review was not performed to verify accuracy. To strengthen the oversight of financial management in the School, Academica Nevada, the School?s management company, has increased staffing to realign staff responsibilities to reduce individual workloads and provide additional oversight and review. On a monthly basis, reconciliations will be performed on grant submissions and expenditures, and reviewed by the Controller, Director of Accounting, or CFO. The annual SEFA will be reviewed by the Director of Finance or CFO. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2023
View Audit 32473
Cheney Care Community
WA
HUD Housing Programs Questioned Costs Reporting
Finding 2022-001: Section 232 Mortgage Insurance Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities Loan, ALN 14.129 Anticipated Completion Date: February 8, 2023 Recommendation: It was recommended Cheney Care Community implement internal controls to...
Finding 2022-001: Section 232 Mortgage Insurance Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities Loan, ALN 14.129 Anticipated Completion Date: February 8, 2023 Recommendation: It was recommended Cheney Care Community implement internal controls to ensure that the audited financial statements are filed in accordance with the regulatory agreement. Action Taken: Cheney Care Community will follow the filing requirements of the regulatory agreement going forward.
View Audit 30312
Finding 38031 (2022-001)
Significant Deficiency 2022
United Way of Anchorage
AK
Questioned Costs Reporting Significant Deficiency
Name of Contact Person: Fred Miller Corrective Action Plan: Management has hired additional staff to the finance department, in part, to aid in the grant management process as well as implemented a process to monitor compliance with reporting requirements of grants. This process allows for internal...
Name of Contact Person: Fred Miller Corrective Action Plan: Management has hired additional staff to the finance department, in part, to aid in the grant management process as well as implemented a process to monitor compliance with reporting requirements of grants. This process allows for internal controls to be met with multiple oversights to ensure deadlines do not get missed and funds are not misused along with proper reporting. Proposed Completion Date: December 31, 2022
View Audit 30310
Fit Kids, Inc., Dba Champion Schools
AZ
Equipment & Real Property Management Questioned Costs
EMERGENCY CONNECTIVITY FUND PROGRAM REFERENCE: 2022-001 and 2022-002 CLIENT RESPONSE We concur with the condition. Individual responsible for implementation of corrective action plan: Jonathan Cahal, IT Director Corrective action plan: We will update the ECF asset inventory listing to include...
EMERGENCY CONNECTIVITY FUND PROGRAM REFERENCE: 2022-001 and 2022-002 CLIENT RESPONSE We concur with the condition. Individual responsible for implementation of corrective action plan: Jonathan Cahal, IT Director Corrective action plan: We will update the ECF asset inventory listing to include the names of the students receiving the devices, the date the device is/was provided and returned, or if the device is missing, lost, or damaged. With each student name listed we will have a link to the documentation supporting our assessment that the student had an unmet need. We will also verify the asset inventory listing includes all devices and equipment that were purchased with ECF monies and received. Lastly, for new grants that we apply for, more than one person will review the grant requirements, and we will reach out to grant personnel at other entities or contact our consultants and auditors to help ensure we have access to, and have considered all the necessary compliance requirements. . Estimated completion date: July 15, 2023.
View Audit 34699 Questioned Costs: $1
Lander University
SC
Questioned Costs
Finding Number: 2022-005 - Procurement Compliance Institutional Response: Lander University acknowledges this one sample procurement lacked adequate competitive quotes to support the reasonableness of price. It is believed the procurement was rushed in an effort to have authorized and appropriate P...
Finding Number: 2022-005 - Procurement Compliance Institutional Response: Lander University acknowledges this one sample procurement lacked adequate competitive quotes to support the reasonableness of price. It is believed the procurement was rushed in an effort to have authorized and appropriate PPE available to incoming students. With the purchase equating to $2.03 per compliant cloth mask under the CDC guidance at the time, this purchase was reasonable. The observation is correct that the supporting documentation did not present two additional quotes. This procurement was initiated by the campus bookstore staff, who typically are exempt from state procurement under Section 11-35-710 when purchasing items for resale. While this purchase was not for resale, the staff in the bookstore followed their typically acceptable purchasing structure, not realizing the source of funding placed the procurement back under state requirements. This effort was in support of the institution, but it bypassed the more stringent process of purchases passing through the procurement office. While debarment information is shared via standardized terms and conditions documents associated with purchase orders and solicitations, the department is left to check various websites created for state and federal purposes, listing those vendors the university is not to do business with. Such searches were not documented in the procurement files. Doing so is not a necessary step, but the University is aware it needs to ensure prospective vendors are first reviewed against debarment lists. Corrective Action: Lander University will strive to improve controls. Bookstore employees will be trained on state procurement procedures when using non-exempt funds, although such procurements are extremely rare. The procurement department will engage the staff to make sure they understand which funds and purchases are exempt from state procurement and which are not. The Office of Procurement will create a written procedure on debarments, detailing out how to verify a vendor is clear to do business with Lander University. Lander University will add a section to the procurement requisition form to acknowledge the vendor was thoroughly reviewed against active lists. Responsible department for corrective action: Office of Procurement and the Office of Finance and Administration
View Audit 34698
Finding 38024 (2022-004)
Significant Deficiency 2022
Lander University
SC
Questioned Costs
Finding Number: 2022-004 - Lost Revenue Calculations Institutional Response: Lander University agrees the multiple methodologies used by past administrators may be inconsistent from the guidance stating the same methodology must use a consistent baseline. The University?s lost revenue amounts excee...
Finding Number: 2022-004 - Lost Revenue Calculations Institutional Response: Lander University agrees the multiple methodologies used by past administrators may be inconsistent from the guidance stating the same methodology must use a consistent baseline. The University?s lost revenue amounts exceed the amounts claimed against all three rounds of HEERF. Using two forms of lost revenue as defined by the Lost Revenue Frequently Asked Questions, Published March 19, 2021, the university is able to calculate lost revenues under ?Academic Sources? and as ?a comparison to previously budgeted revenue or projected revenue for the period?? as stated in question #3 and #9, to satisfy all draws of lost revenue. Corrective Action: Lander University will retain the currently documented evidence to support lost revenue as calculated for all monthly and quarterly submissions regarding HEERF expenditures; however, the University will also undertake a secondary calculation that justifies lost revenue draws using a more consistent methodology, also supported through provided guidance. Such calculations will be generated based on Academic Sources, such as ?tuition, fees, and institutional charges (including unpaid student accounts receivable and other student accounts debts) as listed in the FAQ question/answer #3, and the ?comparison to previously budgeted revenue or projected revenue for the period? listed in question/answer #9. Responsible department for corrective action: Office of Accounting and Controls and the Office of Finance and Administration
View Audit 34698
Finding 38023 (2022-003)
Significant Deficiency 2022
Lander University
SC
Questioned Costs
Finding Number: 2022-003 - Allowable Costs Institutional Response: It is Lander University?s position the measures taken to utilize previously leased space to socially distance nursing students, in a simulation lab setting, falls within the guidance provided. While HEERF funding was not to be used ...
Finding Number: 2022-003 - Allowable Costs Institutional Response: It is Lander University?s position the measures taken to utilize previously leased space to socially distance nursing students, in a simulation lab setting, falls within the guidance provided. While HEERF funding was not to be used for construction or capital outlays, an exception was provided in the FAQ regarding, and helping to further define, ?minor remodeling.? The FAQ provides limited, and not all-inclusive, examples of ?minor remodeling.? The most specific examples given were under question #24. ?What are some examples of permissible ?minor remodeling? that HEERF grant funds may support under the definition in 34 CFR ? 77.1?? An excerpt of the answer is provided: ?Some examples of permissible minor remodeling may include, but not limited to: ? The installation or renovation of an HVAC system, to help with air filtration to prevent the spread of COVID-19. ? The purchase or cost of the installation of ?room dividers? within a previously completed building to increase social distancing.? The building in question was preexisting, occupiable, and did not receive structural improvements or additions to the building. The HVAC systems was renovated to meet the CDC and ASHRAE recommendations to improved air quality through a significant increase of bringing in outside make up air. The institution expended $162,535 in direct HVAC costs according to the final pay app - schedule of values with additional associated expenses in both plumbing and electrical, totaling more than $281,000. The institution did partition a large, open space into two separate areas to further divide students for social distancing measures. Taking these measures allowed the institution to keep preparing nurses for the workforce at a critical time during the pandemic. Lander University did not have to reduce class sizes, or resort to limited online learning for lab experience because it had the ability to spread out between two locations: the main nursing building and this extension location for simulation. The simulation space worked to mimic clinical experience with essential equipment for training nursing students. Corrective Action: The University maintains its position the expenses incurred fall within provided guidance; however, should the U.S. Department of Education disagree as part of their auditing procedures, Lander University will work to reach a remedy with the agencies in authority over the HEERF program. Responsible department for corrective action: Office of Accounting and Controls and the Office of Finance and Administration
View Audit 34698 Questioned Costs: $1
Finding 38022 (2022-002)
Significant Deficiency 2022
Lander University
SC
Questioned Costs
Finding Number: 2022-002 - Internal Controls over Compliance with Education Stabilization Fund Requirements Institutional Response: The responsibility of ensuring expenditures incurred due to the COVID-19 pandemic met the requirements established under HEERF as eligible reimbursement rested with the...
Finding Number: 2022-002 - Internal Controls over Compliance with Education Stabilization Fund Requirements Institutional Response: The responsibility of ensuring expenditures incurred due to the COVID-19 pandemic met the requirements established under HEERF as eligible reimbursement rested with the former Office of Business and Administration. The vice president and the controller were the two lead finance officers for the institution and the controller was the grant ?Project Director? as defined by G5. Given the volume of purchases and the speed in which institutions had to act, larger committees to review expenditures were not feasible. The procurement department resided with this division, so the review of all anticipated HEERF eligible expenses by the leader of the division and the second most senior ranking in the division seemed adequate. The office also accounted for expenditures to HEERF funding by creating dedicated general ledger funds for only HEERF related expenses that they reviewed. The institution could not have foreseen both positions would be vacant before the closing of the grant period. The review process of each expenditure passing through the direct oversight of the vice president and the controller was still a sound practice that continued through the expenditures reported and claimed against HEERF funding. Corrective Action: While Lander University believes its expenditure review process under HEERF was adequate by establishing direct purchasing oversight with both the vice president and controller position, despite the fact both position were eventually vacated, the University acknowledges that a process or procedure established should continue to be honored. In the event a practice or procedure needs to be altered or updated, additional document supporting the change should also exist. The discontinuation of an internal form used to establish approvals specific to reviewing expenditures associated with HEERF did not impact the process as the upper-management review and sign-off still occurred and all procurements passed through the state procurement process. Lander University will ensure a more robust process of approvals is established for future federal funding should the institution experience turnover in key roles.
View Audit 34698
Finding 38009 (2022-007)
Significant Deficiency 2022
Hodges University, Inc.
FL
Questioned Costs Reporting Significant Deficiency § 200.303
2022-007 Higher Education Emergency Relief Fund (HEERF) Reporting Recommendation: We recommend that the University review their reporting policies and procedures to ensure accurate and timely reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. ...
2022-007 Higher Education Emergency Relief Fund (HEERF) Reporting Recommendation: We recommend that the University review their reporting policies and procedures to ensure accurate and timely reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Reason for finding: Misunderstanding of correct way to handle the accounting of the HEERF. Action taken in response to finding: We have adjusted our policies and provided training to prevent future inaccuracies in reporting when dealing with special funding. Name(s) of the contact person(s) responsible for corrective action: Melissa Mitro Planned completion date for corrective action plan: Effective immediately.
View Audit 28916
Finding 38008 (2022-005)
Significant Deficiency 2022
Hodges University, Inc.
FL
Questioned Costs Student Financial Aid Significant Deficiency
2022-005 Direct Loan Awards Recommendation: We recommend that the college ensures they have appropriate policies and procedures as well as safeguards in place to ensure loan award amounts are properly determined. Explanation of disagreement with audit finding: There is no disagreement with the audit...
2022-005 Direct Loan Awards Recommendation: We recommend that the college ensures they have appropriate policies and procedures as well as safeguards in place to ensure loan award amounts are properly determined. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Reason for finding: Student grade level inconsistent throughout the academic record generating an over/under award at the time of packaging Direct Loan awards Action taken in response to finding: Requested the registrar?s office that student record is maintained accurately of the student?s grade level progression history. Name(s) of the contact person(s) responsible for corrective action: Joshua Carcopa/Nicole Hurley Planned completion date for corrective action plan: June 30, 2023.
View Audit 28916 Questioned Costs: $1
Finding 38002 (2022-004)
Significant Deficiency 2022
Hodges University, Inc.
FL
Questioned Costs Student Financial Aid Significant Deficiency
2022-004 240 Day Requirement of Unclaimed R2T4 Checks Recommendation: We recommend that the University review its procedures related to outstanding student checks to ensure they are being returned to the Department of Education within 240 days. Explanation of disagreement with audit finding: There i...
2022-004 240 Day Requirement of Unclaimed R2T4 Checks Recommendation: We recommend that the University review its procedures related to outstanding student checks to ensure they are being returned to the Department of Education within 240 days. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Reason for finding: The university continuously attempted to refund the student checks and new leadership was unaware of the 240 days deadline. Action taken in response to finding: Finance has been made aware of federal regulations and deadlines regarding unclaimed properties. Name(s) of the contact person(s) responsible for corrective action: Linda Nguyen Planned completion date for corrective action plan: Effective immediately.
View Audit 28916 Questioned Costs: $1
Finding 38001 (2022-006)
Significant Deficiency 2022
Hodges University, Inc.
FL
Student Financial Aid Questioned Costs Internal Control / Segregation of Duties
2022-006 Return of Title IV (R2T4) Recommendation: We recommend that the college ensures they have appropriate policies and procedures as well as safeguards in place to ensure return of Title IV funds are made in a timely manner. Explanation of disagreement with audit finding: There is no disagreeme...
2022-006 Return of Title IV (R2T4) Recommendation: We recommend that the college ensures they have appropriate policies and procedures as well as safeguards in place to ensure return of Title IV funds are made in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Reason for finding: Return of Title IV (R2T4) was not processed in a timely manner due to late status changes reported from academics. Action taken in response to finding: Provided federal guidance to registrar?s office to process attendance taking and status changes in a timely manner. Name(s) of the contact person(s) responsible for corrective action: Joshua Carcopa/Nicole Hurley Planned completion date for corrective action plan: Effective Immediately.
View Audit 28916 Questioned Costs: $1
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