Corrective Action Plans

Finding 31683 (2022-003)

Significant Deficiency 2022

PR

Allowable Costs / Cost Principles Questioned Costs Procurement, Suspension & Debarment § 200.303

Condition found During our audit procedures on the expenses of `?Promoting Safe and Stable Families - Family First Prevention Act Transition Grant? (Family First), we examined forty-three (43) transactions. We found that one purchase requisition was created after the expense was incurred. Institut...

Condition found During our audit procedures on the expenses of `?Promoting Safe and Stable Families - Family First Prevention Act Transition Grant? (Family First), we examined forty-three (43) transactions. We found that one purchase requisition was created after the expense was incurred. Institution Response The University agrees with the finding. Corrective Action Plan This finding is for a transaction that occurred before the corrective action plan implemented by the University to address this issue. The Institute provided training to their staff to ensure that all disbursements included all the required documentation in accordance with the University's policy. This training was carried out for all personnel involved in the purchasing process. In addition, the University hired a public accounting firm to carry out an internal audit process which included actions that were aimed at resolving this finding. No cases of this nature were identified after the corrective action plan was implemented. Name (s) of the Contact Person (s) Responsible for Corrective Action Ramon L. Menendez, Chief Financial Officer Anticipated Completion Date Completed as of June 30, 2022.

View Audit 34495

Finding 31679 (2022-002)

Material Weakness 2022

Clatsop Community College

OR

Allowable Costs / Cost Principles Questioned Costs Reporting § 200.303

Education Stabilization Fund (ESF) ? Assistance Listing No. 84.425E and 84.425F Recommendation: We recommend the College implement procedures to review HEERF funding sources before applying to expenditures to ensure appropriate application. Explanation of disagreement with audit finding: There is n...

Education Stabilization Fund (ESF) ? Assistance Listing No. 84.425E and 84.425F Recommendation: We recommend the College implement procedures to review HEERF funding sources before applying to expenditures to ensure appropriate application. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A new letter for applying for HEERF financial assistance was created. The new application clearly states which HEERF funds will used to pay the student. Name(s) of the contact person(s) responsible for corrective action: Margaret Antilla, Director of Accounting Planned completion date for corrective action plan: Completed

View Audit 33048 Questioned Costs: $1

Finding 31678 (2022-001)

Significant Deficiency 2022

Clatsop Community College

OR

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Questioned Costs § 200.303

Education Stabilization Fund (ESF) ? Assistance Listing No. 84.425E and 84.425F Recommendation: We recommend the College review their reporting procedures to ensure all reports are submitted timely and the supporting documentation used to prepare the report is retained. The reports should be review...

Education Stabilization Fund (ESF) ? Assistance Listing No. 84.425E and 84.425F Recommendation: We recommend the College review their reporting procedures to ensure all reports are submitted timely and the supporting documentation used to prepare the report is retained. The reports should be reviewed by someone other than the preparer of the report and this review should be documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Both the Director of Accounting and the Grant Accountant have reminders on their calendars to ensure completion and documented review of the report will be completed by the 10th of the month following quarter end. Name(s) of the contact person(s) responsible for corrective action: Margaret Antilla, Director of Accounting Planned completion date for corrective action plan: Completed.

View Audit 33048

Finding 31667 (2022-007)

Significant Deficiency 2022

Clatsop Community College

OR

Matching / Level of Effort / Earmarking Questioned Costs § 200.303

Student Financial Assistance Cluster ? Assistance Listing No. 84.268 Recommendation: We recommend the College evaluate its procedures around disbursements of loans and ensure that notifications of disbursements are sent and contain all of the required elements outlined in the FSA Handbook. Explanat...

Student Financial Assistance Cluster ? Assistance Listing No. 84.268 Recommendation: We recommend the College evaluate its procedures around disbursements of loans and ensure that notifications of disbursements are sent and contain all of the required elements outlined in the FSA Handbook. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The financial aid office is drafting a disbursement notification that will be emailed by the business office at the time of loan disbursement. Name(s) of the contact person(s) responsible for corrective action: Sarah Geleynse Planned completion date for corrective action plan: June 1, 2023

View Audit 33048

Finding 31664 (2022-003)

Significant Deficiency 2022

Clatsop Community College

OR

Matching / Level of Effort / Earmarking Questioned Costs Student Financial Aid § 200.303

Student Financial Assistance Cluster ? Assistance Listing No. 84.268 Recommendation: We recommend the College evaluate the limitations of their software around COD reporting and establish procedures and policies that address any limitations around reporting disbursements to COD to ensure that stude...

Student Financial Assistance Cluster ? Assistance Listing No. 84.268 Recommendation: We recommend the College evaluate the limitations of their software around COD reporting and establish procedures and policies that address any limitations around reporting disbursements to COD to ensure that student information is reported timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Financial Aid Director and Assistant Director are now aware of the system deficiencies around newly expired MPN?s and will report disbursements manually in COD. Name(s) of the contact person(s) responsible for corrective action: Sarah Geleynse Planned completion date for corrective action plan: Completed

View Audit 33048

Finding 31663 (2022-009)

Significant Deficiency 2022

Clatsop Community College

OR

Questioned Costs Student Financial Aid Subrecipient Monitoring § 200.303

Student Financial Assistance Cluster ? Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend the College update its procedures for processing and monitoring outstanding checks to students, to ensure compliance with the Title IV requirements. Explanation of disagreement ...

Student Financial Assistance Cluster ? Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend the College update its procedures for processing and monitoring outstanding checks to students, to ensure compliance with the Title IV requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Staff is being trained to monitor all outstanding checks and to follow the federal and state guidelines. Name(s) of the contact person(s) responsible for corrective action: Margaret Antilla Planned completion date for corrective action plan: June 30, 2023

View Audit 33048

Finding 31662 (2022-008)

Significant Deficiency 2022

Clatsop Community College

OR

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking § 200.303

Student Financial Assistance Cluster ? Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend the process be put in place to ensure the calculation of the R2T4 is done correctly and that all calculations are reviewed and such review is documented. Explanation of disagree...

Student Financial Assistance Cluster ? Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend the process be put in place to ensure the calculation of the R2T4 is done correctly and that all calculations are reviewed and such review is documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: All R2T4 calculations are now being performed in COD. All calculations are being reviewed by a second staff member. Name(s) of the contact person(s) responsible for corrective action: Sarah Geleynse Planned completion date for corrective action plan: Completed.

View Audit 33048

Finding 31661 (2022-006)

Significant Deficiency 2022

Clatsop Community College

OR

Matching / Level of Effort / Earmarking Questioned Costs Student Financial Aid § 200.303

Student Financial Assistance Cluster ? Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend that the College put a process in place to ensure all error reports are updated within the required 10 days. They should also establish a process to ensure all students who have...

Student Financial Assistance Cluster ? Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend that the College put a process in place to ensure all error reports are updated within the required 10 days. They should also establish a process to ensure all students who have a status change are accurately and timely reported to NSLDS. This process should include understanding of NSC?s processes and ensuring they are correctly reporting to NSLDS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A request for additional staffing due to the systems limitation has been submitted. Financial Aid will provide the registrar with the list of students who have aid so they can review those students in NSLDS and not rely on the clearinghouse. Name(s) of the contact person(s) responsible for corrective action: Siv Serene Barnum Planned completion date for corrective action plan: June 30, 2023

View Audit 33048

Finding 31660 (2022-005)

Significant Deficiency 2022

Clatsop Community College

OR

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking § 200.303

Student Financial Assistance Cluster ? Assistance Listing No. 84.063 Recommendation: We recommend that a process be put in place to test the software system prior to doing award packages to ensure that the Pell award for all students is calculated correctly. Explanation of disagreement with audit ...

Student Financial Assistance Cluster ? Assistance Listing No. 84.063 Recommendation: We recommend that a process be put in place to test the software system prior to doing award packages to ensure that the Pell award for all students is calculated correctly. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Financial Aid Director and Assistant Director will test the first 40 Pell awards of each academic year to ensure the Pell tables are accurate. Name(s) of the contact person(s) responsible for corrective action: Sarah Geleynse Planned completion date for corrective action plan: June 1, 2023

View Audit 33048

Finding 31659 (2022-004)

Significant Deficiency 2022

Clatsop Community College

OR

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking § 200.303

Student Financial Assistance Cluster ? Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend a process be put in place to ensure documentation is maintained and available, particularly when making software changes. Explanation of disagreement with audit finding: There i...

Student Financial Assistance Cluster ? Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend a process be put in place to ensure documentation is maintained and available, particularly when making software changes. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: SAP policy has been updated to include only classes taken under current major to better work within system limitations. Staff will run SAP manually on students with prior attendance in legacy system. Name(s) of the contact person(s) responsible for corrective action: Sarah Geleynse Planned completion date for corrective action plan: Completed

View Audit 33048

Finding 31658 (2022-001)

Material Weakness 2022

Fremont School District No. 79

IL

Questioned Costs Cash Management Reporting

FREMONT SCHOOL DISTRICT NO. 79 44-063-1580-22 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS21 Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022- 001 Condition: The District did not review the general ledger and ISBE expe...

FREMONT SCHOOL DISTRICT NO. 79 44-063-1580-22 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS21 Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022- 001 Condition: The District did not review the general ledger and ISBE expenditure reports to ensure grant expenditures were posted and reported correctly. Plan: District has implemented procedures to determine grant expenditures were posted correctly in the general ledger as well as the ISBE expenditure reports. Anticipated Date of Completion: 10/31/2022 Name of Contact Person: Ivy Fleming Management Response: n/a

View Audit 31413

Finding 31657 (2022-008)

Significant Deficiency 2022

Housing for the Multi-Handicapped Blind

NY

Questioned Costs HUD Housing Programs Reporting

Reporting views of responsible officials and planned corrective actions Management put in place an electronic work order system that keeps track of the work orders for the property and has put controls in place to actively monitor the system to ensure appropriate repairs are being completed in a tim...

Reporting views of responsible officials and planned corrective actions Management put in place an electronic work order system that keeps track of the work orders for the property and has put controls in place to actively monitor the system to ensure appropriate repairs are being completed in a timely manner.

View Audit 27899

Finding 31656 (2022-007)

Significant Deficiency 2022

Housing for the Multi-Handicapped Blind

NY

HUD Housing Programs Questioned Costs Reporting

Reporting views of responsible officials and planned corrective actions Management will put in place procedures to ensure verification of tenant assets is done during recertification.

View Audit 27899

Finding 31655 (2022-006)

Material Weakness 2022

Housing for the Multi-Handicapped Blind

NY

Eligibility HUD Housing Programs Questioned Costs

Reporting views of responsible officials and planned corrective actions Management will put controls and procedures in place that ensure all tenant files are maintained in accordance with the HUD Handbook.

View Audit 27899

Finding 31654 (2022-005)

Material Weakness 2022

Housing for the Multi-Handicapped Blind

NY

Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs

Reporting views of responsible officials and planned corrective actions Management will ensure that moving forward there are controls in place to ensure expenses are captured in the correct fiscal period and that at year end there is a final review of the transactions to ensure that everything is no...

Reporting views of responsible officials and planned corrective actions Management will ensure that moving forward there are controls in place to ensure expenses are captured in the correct fiscal period and that at year end there is a final review of the transactions to ensure that everything is not only properly entered, but properly classified as well.

View Audit 27899

Finding 31652 (2022-003)

Material Weakness 2022

Housing for the Multi-Handicapped Blind

NY

Reporting Internal Control / Segregation of Duties Questioned Costs

Reporting views of responsible officials and planned corrective actions Management will put in place controls and procedures to ensure financial reporting is complete, accurate, and timely.

View Audit 27899

Finding 31651 (2022-002)

Material Weakness 2022

Housing for the Multi-Handicapped Blind

NY

HUD Housing Programs Questioned Costs Student Financial Aid

Reporting views of responsible officials and planned corrective actions Management will put in place controls and procedures to ensure principle, accrued interest, and interest expense on debt is properly accounted for and reported.

View Audit 27899

Finding 31644 (2022-001)

Material Weakness 2022

Everett School District No. 2

WA

Questioned Costs Procurement, Suspension & Debarment

"See Corrective Action Plan for chart/table"

View Audit 27573 Questioned Costs: $1

Finding 31643 (2022-003)

Significant Deficiency 2022

Ridgeview Terrace, Inc.

OH

Questioned Costs Allowable Costs / Cost Principles

3. Current Findings on the Schedule of Finding, Questioned Cost and Recommendation c. Finding 2022-003 (14.157 ? Supportive Housing for the Elderly ? Section 202 Capital Advance) Allocation of Administration Expenses Condition: Administration expenses, relating to the Lead Maintenance Technicia...

3. Current Findings on the Schedule of Finding, Questioned Cost and Recommendation c. Finding 2022-003 (14.157 ? Supportive Housing for the Elderly ? Section 202 Capital Advance) Allocation of Administration Expenses Condition: Administration expenses, relating to the Lead Maintenance Technician; Inspector and Director of Senior Housing were allocated to the Project, as frontline expenses, recorded to Office Salaries; Payroll Taxes; 401K Contributions and Group Insurance, during the 2022 calendar year. (1) Comments on the Finding and Each Recommendation. Management concurs with the finding and the auditor?s recommendation that Ridgeview Terrace, Inc., record Administration expense as part of the management fee for the Project. (2) Actions Taken on the Finding. Have stopped allocating cost.

View Audit 26667

Finding 31642 (2022-002)

Significant Deficiency 2022

Ridgeview Terrace, Inc.

OH

Questioned Costs

2. Current Findings on the Schedule of Finding, Questioned Cost and Recommendation b. Finding 2022-002 (14.157 ? Supportive Housing for the Elderly ? Section 202 Capital Advance) Payroll Expense Condition: Payroll expense for the Resident Manager and Maintenance, was based on an estimated percen...

2. Current Findings on the Schedule of Finding, Questioned Cost and Recommendation b. Finding 2022-002 (14.157 ? Supportive Housing for the Elderly ? Section 202 Capital Advance) Payroll Expense Condition: Payroll expense for the Resident Manager and Maintenance, was based on an estimated percentage. There was no timesheets or time study prepared, during the 2022 calendar year. (1) Comments on the Finding and Each Recommendation. Management concurs with the finding and the auditor?s recommendation that Ridgeview Terrace, Inc., prepare timesheets or perform a time study, in order to properly report payroll expense for the Resident Manager and the Maintenance staff. (2) Actions Taken on the Finding. Moving to new payroll system.

View Audit 26667

Finding 31630 (2022-002)

Material Weakness 2022

Boise Bible College, Inc.

ID

Questioned Costs Reporting Internal Control / Segregation of Duties § 200.512

Corrective Action Plan: In response to the finding labeled 2022-002, the College has begun to improve improved its processes to close year-end books in a timely manner and produce financial statements in a manner that accommodates a single audit filing within published timeframes. The College has a...

Corrective Action Plan: In response to the finding labeled 2022-002, the College has begun to improve improved its processes to close year-end books in a timely manner and produce financial statements in a manner that accommodates a single audit filing within published timeframes. The College has also found an individual with appropriate financial reporting skills, knowledge, and experience to sit on the board of directors. The remediation of this finding should be completed before March 30, 2024, the College?s 2023 audit period single audit submission deadline

View Audit 26882

Finding 31603 (2022-001)

Significant Deficiency 2022

Eastern Oregon University

OR

Questioned Costs Eligibility

Recommendation: We recommend that the University disburses the remaining award to the student and implement procedures to ensure awards are properly disbursed to students who have more than a three-term budget. Explanation of disagreement with audit finding: There is no disagreement with the audit ...

Recommendation: We recommend that the University disburses the remaining award to the student and implement procedures to ensure awards are properly disbursed to students who have more than a three-term budget. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The remaining award was disbursed to the student when the issue was identified. The correction to the student was completed on June 22, 2022. EOU Financial Aid will enhance their procedures to include the development of an exception report. The EOU Financial Aid Office will coordinate with the Information Technology department to create a report, which will be scheduled to automatically be delivered daily during the first four weeks of each term (before our Pell Recalculation Date (PRD), or institutional census date). After this date, the student enrollment levels cannot be changed. Anytime the student's disbursement amount does not match what it should be for the student's enrollment level on the report, the Financial Aid staff assigned, will be notified and will immediately adjust the disbursement level to match on any miscalculated awards, locking the period to ensure the correct amount is disbursed.. Name(s) of the contact person(s) responsible for corrective action: Jason Hibbert, Interim Director of Financial Aid Planned completion date for corrective action plan: April 2023

View Audit 30718

Finding 31601 (2022-001)

None 2022

Arcadia Haven, Inc. 064-Hd103

LA

HUD Housing Programs Questioned Costs

Finding Reference Number: 2022-1 Statement of Condition: Arcadia Haven, Inc.?s HUD approved Management Agent?s Certification (form HUD- 9839-B) has expired as of December 31, 2022. View of Responsible Officials and Corrective Actions: Management concurs with the finding and has submitted a new Manag...

Finding Reference Number: 2022-1 Statement of Condition: Arcadia Haven, Inc.?s HUD approved Management Agent?s Certification (form HUD- 9839-B) has expired as of December 31, 2022. View of Responsible Officials and Corrective Actions: Management concurs with the finding and has submitted a new Management Agent Certification (form HUD-9839-B) to HUD for approval. Contact Person Responsible: Guretta Gray Completion Date: February 22, 2023

View Audit 35917

Finding 31600 (2022-001)

Significant Deficiency 2022

United Way of North Central Florida, Inc.

FL

Subrecipient Monitoring Questioned Costs Allowable Costs / Cost Principles § 200.303

RE: Finding 2022-001: Unallowable costs charged by subrecipients and submitted for reimbursement In addition to required annual monitoring of subrecipients, United Way of North Central Florida will implement the following Corrective Action Plan to address finding 2022-001. ?Institute mandatory ESG...

RE: Finding 2022-001: Unallowable costs charged by subrecipients and submitted for reimbursement In addition to required annual monitoring of subrecipients, United Way of North Central Florida will implement the following Corrective Action Plan to address finding 2022-001. ?Institute mandatory ESG Admin training for all ESG funded providersregardless of their funding history under the program. ?Conduct monthly case file pulls at random for all providers across all programs. Completion date is ongoing throughout the current fiscal year Amber Miller, President & CEO, will serve as the primary contact for this Corrective Action Plan.

View Audit 35916

Finding 31570 (2022-002)

Significant Deficiency 2022

West Virginia State University Research and Development Corporation

WV

Questioned Costs Reporting Significant Deficiency

Research and Development Cluster ? Assistance Listing Nos. 10.216, 10.310, 47.083 Recommendation: We recommend that the Corporation review their time and effort after the- fact reporting policy and ensure it is followed throughout the life of federal grants. Explanation of disagreement with audit fi...

Research and Development Cluster ? Assistance Listing Nos. 10.216, 10.310, 47.083 Recommendation: We recommend that the Corporation review their time and effort after the- fact reporting policy and ensure it is followed throughout the life of federal grants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: We have reviewed the OSP Time and Effort policy and reinstated post award procedures to review terms and conditions of each grant and complete the post award responsibility summary form with the PI?s. After the post award process, the PI will confirm time and effort on a quarterly basis (at a minimum) with OSP. OSP will forward the information to the budget office and the corresponding payroll changes will be completed and reviewed by the budget office and executive director. Name of the contact person responsible for corrective action: Kim Duff, Executive Director Planned completion date for corrective action plan: March 2023

View Audit 35914 Questioned Costs: $1

Corrective Action Plans

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