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Corrective Action Plans

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Finding 32816 (2022-005)
Significant Deficiency 2022
Yadkin County
NC
Questioned Costs Eligibility
Finding: 2022-005 Name of contact person: Jessica Wall, DSS Director Corrective Action: YCHSA continues to provide training on The Work Number. This is also checked during the second party review process. Additionally, The Work Number is now located within NCFast...
Finding: 2022-005 Name of contact person: Jessica Wall, DSS Director Corrective Action: YCHSA continues to provide training on The Work Number. This is also checked during the second party review process. Additionally, The Work Number is now located within NCFast so there is no need for staff to run this in an older program outside the NCFast system. Staff utilize a checklist to ensure the correct application of Medicaid policy and adequate information being used to determine eligibility. A training will be held on this checklist to ensure staff are knowledgeable to its intended use and it is being used correctly and consistently. Eligibility Supervisors will complete knowledge checks with Medicaid staff to evaluate the effectiveness of recent trainings. This will be done in a group setting and will use active applications/cases as a guide to determine if information has been requested accurately. Following the knowledge checks, Medicaid staff will be given anonymous surveys to complete in an effort to discern improvements or continued areas of need. Due to the age of the cases pulled (many of these being from 2019) the staff involved in these cases are no longer here. Proposed Complinace Date: Training on The Work Number has already been provided to staff and the new checklist is already in use. YCHSA will continue to conduct second party reviews at a higher amount compared to the state mandate. Training will occur by 12/31/22.
View Audit 29375
Finding 32815 (2022-004)
Significant Deficiency 2022
Yadkin County
NC
Questioned Costs Eligibility
Finding: 2022-004 Name of contact person: Jessica Wall, DSS Director Corrective Action: YCHSA will provide training to staff on the review of checklists that have previously been provided. A training will be held on this checklist to ensure staff are knowledgeabl...
Finding: 2022-004 Name of contact person: Jessica Wall, DSS Director Corrective Action: YCHSA will provide training to staff on the review of checklists that have previously been provided. A training will be held on this checklist to ensure staff are knowledgeable to its intended use and it is being used correctly and consistently. Second party reviews will continue to ensure that resources are being entered correctly in NCFast. Eligibility Supervisors will complete knowledge checks with Medicaid staff to evaluate the effectiveness of recent training on resources. This will be done in a group setting and will use active applications/cases as a guide to determine if resources have been evaluated accurately. Following the knowledge checks, Medicaid staff will be given anonymous surveys to complete in an effort to discern improvements or continued areas of need. Due to the age of the cases pulled (many of these being from 2019) the staff involved in these cases are no longer here. Proposed Complinace Date: Training will occur by 12/31/22 and second party reviews will continue indefinitely.
View Audit 29375
Finding 32814 (2022-003)
Significant Deficiency 2022
Yadkin County
NC
Questioned Costs Eligibility Internal Control / Segregation of Duties
Finding: 2022-003 Name of contact person: Jessica Wall, DSS Director Corrective Action: YCHSA continues to second party Medicaid cases with at least 100 cases being viewed each quarter (more than the state requirement of 76). YCHSA will provide training to staff ...
Finding: 2022-003 Name of contact person: Jessica Wall, DSS Director Corrective Action: YCHSA continues to second party Medicaid cases with at least 100 cases being viewed each quarter (more than the state requirement of 76). YCHSA will provide training to staff on the review of checklists that have previously been provided. A training will be held on this checklist to ensure staff are knowledgeable to its intended use and it is being used correctly and consistently. Eligibility Supervisors will complete knowledge checks with Medicaid staff to evaluate the effectiveness of recent trainings. This will be done in a group setting and will use active applications/cases as a guide to determine if information has been entered accurately. Following the knowledge checks, Medicaid staff will be given anonymous surveys to complete in an effort to discern improvements or continued areas of need. Due to the age of the cases pulled (many of these being from 2019) the staff involved in these cases are no longer here. Proposed Complinace Date: Increased second party reviews are in place currently and will continue with at least 100 cases being second-party reviewed each quarter. Training will occur by 12/31/22 around how to properly enter information and which information should be included.
View Audit 29375
Finding 32808 (2022-002)
Material Weakness 2022
Sherburne County
MN
Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring
2022-002 SUSPENSION AND DEBARMENT Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP1643 - 2021 Award Period: March 3, 2021 through December 31, 202...
2022-002 SUSPENSION AND DEBARMENT Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP1643 - 2021 Award Period: March 3, 2021 through December 31, 2024 Type of Finding: ? Material Weakness in Internal Control over Compliance ? Other Matters Recommendation: We recommend that County management ensure all departments are made aware of and trained to properly follow and document the County?s suspension and debarment procedures and controls to ensure the County verifies that contractors involved in an applicable covered transaction funded by Federal grant awards is not suspended or debarred or otherwise excluded from participating in the transaction before entering into the covered transaction. This verification may be accomplished by checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA), collecting a certification from the entity, or adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement the recommendation immediately. Name of the contact person responsible for corrective action plan: Diane Arnold, Sherburne County Auditor-Treasurer Planned completion date for corrective action plan: Already corrected
View Audit 29346 Questioned Costs: $1
Finding 32807 (2022-001)
Significant Deficiency 2022
Sherburne County
MN
Questioned Costs Procurement, Suspension & Debarment
2022-001 PROCUREMENT Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP1643 - 2021 Award Period: March 3, 2021 through December 31, 2024 Type of Fin...
2022-001 PROCUREMENT Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP1643 - 2021 Award Period: March 3, 2021 through December 31, 2024 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Recommendation: We recommend that County management ensure all departments are made aware of and trained to properly follow and document the County?s procurement procedures and controls, as they apply to federally funded contracts, to ensure the County retained documentation of price or rate quotations obtained for all procurements entered into using the small purchase procurement method. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement the recommendation immediately. Name of the contact person responsible for corrective action plan: Diane Arnold, Sherburne County Auditor-Treasurer Planned completion date for corrective action plan: Already corrected
View Audit 29346 Questioned Costs: $1
Finding 32806 (2022-004)
Significant Deficiency 2022
Sherburne County
MN
Questioned Costs Eligibility Significant Deficiency
2022-004 SPECIAL PROVISIONS Federal Agency: U.S. Department of Agriculture Federal Program Name: Supplemental Nutrition Assistance Program Assistance Listing Number: 10.561 Federal Award Identification Number and Year: 222MN127Q7503 & 222MN101S2514 - 2022 Award Period: October 1, 2021 through Septe...
2022-004 SPECIAL PROVISIONS Federal Agency: U.S. Department of Agriculture Federal Program Name: Supplemental Nutrition Assistance Program Assistance Listing Number: 10.561 Federal Award Identification Number and Year: 222MN127Q7503 & 222MN101S2514 - 2022 Award Period: October 1, 2021 through September 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Recommendation: We recommend that the County ensure for casefile review that the cases are reviewed by a separate person that the determining worker. In cases of heightened sensitivity when the lead makes the determination, the case should be reviewed by their supervisor. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement the recommendation immediately. Name of the contact person responsible for corrective action plan: Diane Arnold, Sherburne County Auditor-Treasurer Planned completion date for corrective action plan: Already corrected
View Audit 29346
Finding 32799 (2022-001)
Significant Deficiency 2022
Freeburg Community Consolidated School District No. 70
IL
Reporting Questioned Costs
Condition: It was noted that there was an inconsistency when comparing the general ledger to what was reported on the expenditure report. Recommendation: We recommend reviewing the general ledger to the expenditure report before submitting to review for accuracy. Management response: Management...
Condition: It was noted that there was an inconsistency when comparing the general ledger to what was reported on the expenditure report. Recommendation: We recommend reviewing the general ledger to the expenditure report before submitting to review for accuracy. Management response: Management agrees to review the general ledger to the expenditure report before submitting. Anticipated date of completion: June 30, 2023.
View Audit 29371
Finding 32798 (2022-002)
Significant Deficiency 2022
Freeburg Community Consolidated School District No. 70
IL
Reporting Internal Control / Segregation of Duties Questioned Costs
Condition: The District did not submit timely expenditure reports to the Illinois State Board of Education. 1 quarterly expenditure report was 13 days late. Recommendation: We recommend that steps are taken to ensure that all quarterly reports are filed by the due dates. Management response: Ma...
Condition: The District did not submit timely expenditure reports to the Illinois State Board of Education. 1 quarterly expenditure report was 13 days late. Recommendation: We recommend that steps are taken to ensure that all quarterly reports are filed by the due dates. Management response: Management agrees to take the necessary steps to file all quarterly expenditure reports on time in the future. Anticipated Date of Completion: June 30, 2023.
View Audit 29371
Finding 32796 (2022-003)
Significant Deficiency 2022
Freeburg Community Consolidated School District No. 70
IL
Reporting Questioned Costs
Condition: It was noted that there was an inconsistency when comparing the general ledger to what was reported on the expenditure report. Recommendation: We recommend reviewing the general ledger to the expenditure report before submitting to review for accuracy. Management response: Management...
Condition: It was noted that there was an inconsistency when comparing the general ledger to what was reported on the expenditure report. Recommendation: We recommend reviewing the general ledger to the expenditure report before submitting to review for accuracy. Management response: Management agrees to review the general ledger to the expenditure report before submitting. Anticipated date of completion: June 30, 2023.
View Audit 29371
Hillsboro Community Unit School District No. 3
IL
Reporting Internal Control / Segregation of Duties Questioned Costs
Condition: Expenditure reports were not filed accurately by miscoding expenses. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are reconciled with the general ledger before submitting the reports. Man...
Condition: Expenditure reports were not filed accurately by miscoding expenses. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are reconciled with the general ledger before submitting the reports. Management response: Management will take the necessary steps to file all quarterly expenditure reports accurately in the future. Anticipated date of completion: June 30, 2023.
View Audit 29369
Hillsboro Community Unit School District No. 3
IL
Reporting Internal Control / Segregation of Duties Questioned Costs
Condition: Expenditure reports were not filed in a timely manner. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management response: Management will take the necessary ste...
Condition: Expenditure reports were not filed in a timely manner. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management response: Management will take the necessary steps to file all quarterly expenditure reports on time in the future. Anticipated Date of Completion: June 30, 2023.
View Audit 29369
Finding 32791 (2022-004)
Significant Deficiency 2022
Hillsboro Community Unit School District No. 3
IL
Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles
Condition: Expenditure reports were not filed accurately by claiming unallowable expenses. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that expenditure reports are reviewed are allowable expenses and that all expenses are after the grant ...
Condition: Expenditure reports were not filed accurately by claiming unallowable expenses. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that expenditure reports are reviewed are allowable expenses and that all expenses are after the grant start date before submitting the reports. Management Response: Management will take the necessary steps to file all quarterly expenditure reports accurately in the future. Anticipated Date of Completion: June 30, 2023.
View Audit 29369 Questioned Costs: $1
Finding 32790 (2022-003)
Material Weakness 2022
Berks Community Health Center
PA
Questioned Costs Procurement, Suspension & Debarment Cash Management
Condition and Context: The Center's internal control and record retention process does not allow for timely and accurate information to be provided during the audit process to support each of the 4 drawdowns of program funds that were tested during the audit. This is not a statistically valid sample...
Condition and Context: The Center's internal control and record retention process does not allow for timely and accurate information to be provided during the audit process to support each of the 4 drawdowns of program funds that were tested during the audit. This is not a statistically valid sample. Corrective Action Plan Corrective Action Planned: The Center agrees with this finding. The funds are drawn in anticipation of spending the funds or right after the expenditures. The General Ledger system was changed to a six-digit code to indicate a year and grant number (e.g., the first awarded grant of 2023 would be 230001). The purchase requisition system has also been changed to include this 6-digit code. The drawdown will match the amount drawn and attached to the order and invoice. This practice started following this finding and will be maintained going forward. Name(s) of Contact Person(s) Responsible for Corrective Action: Deborah Hartranft and Michael Rossi Anticipated Completion Date: Resolved in September 2023
View Audit 28375
Finding 32789 (2022-002)
Significant Deficiency 2022
Berks Community Health Center
PA
Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring
Finding 2022-002 Condition and Context: For 2 of the 4 reports tested, the Center did not submit the report by the program's required deadline. This is not a statistically valid sample. Corrective Action Plan Corrective Action Planned: The Center agrees with this finding. The report for the Self...
Finding 2022-002 Condition and Context: For 2 of the 4 reports tested, the Center did not submit the report by the program's required deadline. This is not a statistically valid sample. Corrective Action Plan Corrective Action Planned: The Center agrees with this finding. The report for the Self- Monitoring Blood Pressure program was behind. The Center was using software to track the progress of our patients. In order to obtain the data required to report the progress, our pharmacist and nurse needed to work with the outside vendor to retrieve the data. This caused a delay because the Center wanted to ensure the accuracy of the data they were reporting. Once the data was retrieved and we were assured of the data, the report was sent to HRSA. The Center now reviews the HRSA electronic Handbook on a weekly basis to assure that all reports that are due that month are responded to in a timely manner. This process will continue moving forward. Name(s) of Contact Person(s) Responsible for Corrective Action: Pharmacist and Deborah Hartranft. Anticipated Completion Date: The issue was resolved in July 2023
View Audit 28375
Finding 32786 (2022-002)
Significant Deficiency 2022
Northeastern Oklahoma Agricultural An Mechanical College
OK
Questioned Costs Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
U.S. Department of Education 2022-002 Federal Program Title: Higher Education Emergency Relief Fund (HEERF) ALN: 84.425F ? HEERF Institutional Portion Recommendation: We recommend the Northeastern Oklahoma A&M implement a formal review process over the HEERF reports. Explanation of disagreement wi...
U.S. Department of Education 2022-002 Federal Program Title: Higher Education Emergency Relief Fund (HEERF) ALN: 84.425F ? HEERF Institutional Portion Recommendation: We recommend the Northeastern Oklahoma A&M implement a formal review process over the HEERF reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The Vice President of Fiscal Affairs will document a formal review with a dated signature prior to submitting the report. Name(s) of the contact person(s) responsible for corrective action: David Fisher, dlfisher@neo.edu Planned completion date for corrective action plan: Completed
View Audit 28399
Finding 32783 (2022-012)
Material Weakness 2022
Our Katahdin and Subsidiary
ME
Allowable Costs / Cost Principles Questioned Costs Procurement, Suspension & Debarment
Our Katahdin will properly verify all vendors are not included on the Excluded Parties List System going forward and document and retain this verification. Responsible official: Nancy DeWitt, Treasurer (207) 618-9187 Expected completion date: October 31, 2023
Our Katahdin will properly verify all vendors are not included on the Excluded Parties List System going forward and document and retain this verification. Responsible official: Nancy DeWitt, Treasurer (207) 618-9187 Expected completion date: October 31, 2023
View Audit 33040
Finding 32782 (2022-011)
Material Weakness 2022
Our Katahdin and Subsidiary
ME
Questioned Costs Allowable Costs / Cost Principles
Our Katahdin will improve accounting of Modified Total Direct Costs in order to better determine the correct Indirect Costs. Responsible official: Nancy DeWitt, Treasurer (207) 618-9187 Expected completion date: October 31, 2023
Our Katahdin will improve accounting of Modified Total Direct Costs in order to better determine the correct Indirect Costs. Responsible official: Nancy DeWitt, Treasurer (207) 618-9187 Expected completion date: October 31, 2023
View Audit 33040
Finding 32781 (2022-010)
Material Weakness 2022
Our Katahdin and Subsidiary
ME
Questioned Costs Allowable Costs / Cost Principles § 200.430
Our Katahdin will implement a process for accurate tracking of time through timecards or other time-tracking methods and will adopt a policy for maintaining those records. Responsible official: Nancy DeWitt, Treasurer (207) 618-9187 Expected completion date: October 31, 2023
Our Katahdin will implement a process for accurate tracking of time through timecards or other time-tracking methods and will adopt a policy for maintaining those records. Responsible official: Nancy DeWitt, Treasurer (207) 618-9187 Expected completion date: October 31, 2023
View Audit 33040
Finding 32779 (2022-008)
Material Weakness 2022
Our Katahdin and Subsidiary
ME
Questioned Costs Allowable Costs / Cost Principles § 200.434
Finding: 2022-008 Our Katahdin has engaged a contractor who has attended training to gain knowledge and expertise in grant administration. This training was initiated in August of 2022 and is ongoing as available. The organization will review other disbursements and ensure they are appropriate, reim...
Finding: 2022-008 Our Katahdin has engaged a contractor who has attended training to gain knowledge and expertise in grant administration. This training was initiated in August of 2022 and is ongoing as available. The organization will review other disbursements and ensure they are appropriate, reimbursable costs. Responsible official: Nancy DeWitt, Treasurer (207) 618-9187 Expected completion date: October 31, 2023
View Audit 33040 Questioned Costs: $1
Finding 32778 (2022-022)
Material Weakness 2022
City of Bothell
WA
Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles
See Corrective Action Plan for chart/table
See Corrective Action Plan for chart/table
View Audit 33039 Questioned Costs: $1
Oklahoma Wesleyan University
OK
Student Financial Aid Questioned Costs Matching / Level of Effort / Earmarking
FINDING 2022-003 ? Subsidized Loan Allocation Condition Found: The amount of Subsidized and Unsubsidized Federal Direct Loans awarded was incorrect for one of the fifty-four students in our sample that received Federal Direct Loans. Corrective Action Plan: The Financial Aid Director updated r...
FINDING 2022-003 ? Subsidized Loan Allocation Condition Found: The amount of Subsidized and Unsubsidized Federal Direct Loans awarded was incorrect for one of the fifty-four students in our sample that received Federal Direct Loans. Corrective Action Plan: The Financial Aid Director updated reallocated $1,407 of unsubsidized loan funds as subsidized loan funds on August 3, 2022. Procedures will be improved to ensure that subsidized loan eligibility is reviewed before awarding unsubsidized loans. Anticipated Completion Date: The corrective action was completed on August 3, 2022. Contact Person Tirzah Knight, Director of Financial Aid 918-335-6252
View Audit 32138
Oklahoma Wesleyan University
OK
Questioned Costs Student Financial Aid Reporting
FINDING 2022-001 ? NSLDS Reporting Condition Found: The incorrect last date of attendance was reported to the National Student Loan Database System (?NSLDS?) incorrectly for two of the sixty students selected for testing. Corrective Action Plan: The Financial Aid Director updated the withdrawal ...
FINDING 2022-001 ? NSLDS Reporting Condition Found: The incorrect last date of attendance was reported to the National Student Loan Database System (?NSLDS?) incorrectly for two of the sixty students selected for testing. Corrective Action Plan: The Financial Aid Director updated the withdrawal dates in NSLDS for the student in question on August 3, 2022. Procedures will be improved to ensure that the correct withdrawal date is reported in NSLDS. Anticipated Completion Date: The corrective action was completed on August 3, 2022. Contact Person Tirzah Knight, Director of Financial Aid 918-335-6252
View Audit 32138
Finding 32766 (2022-001)
Material Weakness 2022
Livingstone College
NC
Questioned Costs Student Financial Aid Material Weakness
Finding 2022-001 - U.S. Department of Education (USDE). Title IV Student Financial Aid Programs (material weakness}: We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Progra...
Finding 2022-001 - U.S. Department of Education (USDE). Title IV Student Financial Aid Programs (material weakness}: We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs. a. Three (3) out of 60 students tested had missing official transcripts with total questioned costs of $36,516. b. Twelve (12) out of 26 students tested did not have refunds given to students within the required 14 days. c. Two (2) out of six (6) students tested for R2T4 did not have Title IV funds returned to the Federal government within the required 45 days. The University should implement corrective actions to ensure that the above findings are resolved and will nor recur in future periods. Corrective Action - The College concurs with the finding. The College continues to be challenged with finding qualified staff in the Financial Aid Office and Business Office. The College will be working closely with staffing companies to identify qualified personnel. The College is working diligently to ensure all positions are filled to ensure compliance with all federal and state regulations. We understand the seriousness of these findings and implementing appropriate strategies to minimize and/or eliminatefurther auditfindings. TheCollege plans to start implementing these strategies beginning July 1, 2023.
View Audit 24773 Questioned Costs: $1
Finding 32761 (2022-001)
Significant Deficiency 2022
Tougaloo College
MS
Questioned Costs Student Financial Aid Subrecipient Monitoring
Finding 2022-001 - U.S. Department of Education (USDE}, Title IV Student Financial Aid Programs (Significant Deficiency): We observed the following conditions in connection with our testing of the various U. S. Department of Education, Title IV, Student Financial Assistance Programs: ? Title IV awar...
Finding 2022-001 - U.S. Department of Education (USDE}, Title IV Student Financial Aid Programs (Significant Deficiency): We observed the following conditions in connection with our testing of the various U. S. Department of Education, Title IV, Student Financial Assistance Programs: ? Title IV awards for six (6) of twelve (12) students sampled for Return of Title IV (R2T4) did not have funding returned within the required 45-day time frame with total questioned costs of $18,768. ? The College had differences in the following programs which were not reconciled to the general ledger: Program Description Federal Work-Study Federal Direct Student Loans ? FISAP Work-Study totals did not match general ledger totals. Recommendation - We recommend the College implement corrective actions to ensure the above findings are resolved and do not recur in future periods. Moreover, internal controls over compliance with Federal program regulations should be revisited to ensure adequate supervisory controls, quality assurance reviews of compliance steps, technical training of staff, and adequate procedures are being followed for compliance purposes. Corrective Action - The Office of Financial Aid understands the seriousness of these findings and are implementing appropriate strategies to minimize and/or eliminate further audit findings, including: ? Conduct monthly reconciliations between the Business and Financial Aid Offices reviewed and approved by the Vice President of Finance and Administration. ? Provide specialized Title IV training for the Financial Aid staff through resources and services provided by our auditors, The Wesley Peachtree Group, CPAs to improve and ensure processes align with federal reporting guidelines.
View Audit 24772 Questioned Costs: $1
Finding 32755 (2022-003)
Significant Deficiency 2022
Lemoyne-Owen College
TN
Internal Control / Segregation of Duties Questioned Costs Cash Management
Finding 2022-003 ? U.S. Department of Education (USDE), Education Stabilization Fund Higher Education Emergency Relief Fund (HEERF) (Significant Deficiency): During the testing performed for the HEERF programs, we noted that funds were drawn down but not disbursed within the allotted timeframe of fi...
Finding 2022-003 ? U.S. Department of Education (USDE), Education Stabilization Fund Higher Education Emergency Relief Fund (HEERF) (Significant Deficiency): During the testing performed for the HEERF programs, we noted that funds were drawn down but not disbursed within the allotted timeframe of fifteen (15) and three (3) calendar days for the Student Aid Portion and Institutional Portion, respectively. However, we noted that all funds were used for allowable expenses for the year ended June 30, 2022. Recommendation: The College should implement corrective actions to ensure that the above findings are resolved and does not recur in future periods. Moreover, internal controls over compliance with federal program regulations should be revisited to ensure adequate supervisory controls, quality assurance reviews of compliance steps, technical training of staff, and adequate procedures are being followed for compliance purposes. Corrective Action ? The College agrees with the finding. There was considerable confusion surrounding the HEERF guidance for many colleges and universities, and this confusion extended to the drawdown and disbursement requirements. While the College drew funds and did not disburse within the allotted timeframe, it did use all funds for allowable expenses in the current fiscal year. Further, funds drawn were kept in a separate, non-operating bank account held by the College until fully disbursed.
View Audit 29386
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