Corrective Action Plans

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Finding 30393 (2022-021)
Significant Deficiency 2022
Finding: 2022-021 Department of Human Services Response/Corrective Action Plan: The Department of Health and Human Services agrees with the recommendation. The Department will run reports from AWARE quarterly to identify any payments made from the system that were charged to the incorrect perio...
Finding: 2022-021 Department of Human Services Response/Corrective Action Plan: The Department of Health and Human Services agrees with the recommendation. The Department will run reports from AWARE quarterly to identify any payments made from the system that were charged to the incorrect period of performance. Contact Person: April Haring, Program Accountant for Vocational Rehabilitation Anticipated Completion Date: The Department began running the report in December 2022.
View Audit 36677 Questioned Costs: $1
Finding 30392 (2022-035)
Significant Deficiency 2022
Finding: 2022-035 OMB agrees with this finding. The expenditures referenced in this audit finding were incurred by agencies prior to the period in which the federal funds were included in the quarterly expenditure reports for the State and Local Fiscal Recovery Fund. Because OMB is responsible for t...
Finding: 2022-035 OMB agrees with this finding. The expenditures referenced in this audit finding were incurred by agencies prior to the period in which the federal funds were included in the quarterly expenditure reports for the State and Local Fiscal Recovery Fund. Because OMB is responsible for the state reporting under this program, it is necessary to maintain some level of control over these funds. Consequently, OMB manages the funds centrally and developed a process to reimburse agencies for their eligible expenditures once expenditures were incurred and agencies requested reimbursement. As a result, reimbursement from the state?s allocation of SLFRF moneys always occurs after the agency expenditure. Funds are included in the federal report for the period in which reimbursement from the SLFRF occurs. In some cases, this results in the agency expenditure occurring in a period prior to the period covered under the quarterly SLFRF report in which the reimbursement is reported. However, until reimbursement occurs, the expenditure is charged to a funding source other than SLFRF. All expenditures reimbursed through SLFRF are included in federal reports for the period in which the reimbursement occurred. The Office of Management and Budget does not feel a corrective action plan is necessary and plans to continue federal reporting based on the timing of reimbursed expenditures for the duration of the SLFRF reporting to ensure all expenditures of SFLRF funding are accurately included in reports covering the period of reimbursement. Contact Person: Joe Goplin, Director of State Financial Services Anticipated Completion Date: Not Applicable.
Finding 30391 (2022-018)
Significant Deficiency 2022
Finding: 2022-018 Department of Human Services Response/Corrective Action Plan: The Department of Human Services agrees with the recommendation. The Department will ensure rent changes are accurately reflected in Service Now and therefore the monthly amount is calculated accurately. If a paymen...
Finding: 2022-018 Department of Human Services Response/Corrective Action Plan: The Department of Human Services agrees with the recommendation. The Department will ensure rent changes are accurately reflected in Service Now and therefore the monthly amount is calculated accurately. If a payment is issued in excess of what the household is eligible to receive, it is standard practice for DHS to request refunds or apply payments to future months of the renter?s direct rental obligation or direct utility assistance (as per the state?s program/policy manual). Contact Person: Nikki Aden, Director Housing Stability Anticipated Completion Date: Complete.
View Audit 36677 Questioned Costs: $1
Finding 30364 (2022-025)
Significant Deficiency 2022
Finding: 2022-025 Department of Public Instruction Response/Corrective Action Plan: The Department of Public Instruction agrees with this finding. The Department of Public Instruction is reviewing and rewriting ESSER I Equitable Services internal procedures to ensure that the records are retai...
Finding: 2022-025 Department of Public Instruction Response/Corrective Action Plan: The Department of Public Instruction agrees with this finding. The Department of Public Instruction is reviewing and rewriting ESSER I Equitable Services internal procedures to ensure that the records are retained in digital format. Contact Person Ann Ellefson, Academic Support Director Anticipated Completion Date This process will be completed by March 31, 2023.
AIS Documentation for Title I Students Condition: The District had fifteen students Title /folders which were lacking documentation to meet the District's Academic Intervention Service ("AIS") internal control plan to show and track the students ' progress. Cause: Some AIS of the teachers and staff...
AIS Documentation for Title I Students Condition: The District had fifteen students Title /folders which were lacking documentation to meet the District's Academic Intervention Service ("AIS") internal control plan to show and track the students ' progress. Cause: Some AIS of the teachers and staff were not good about printing the students' progress notes and putting the info in the students AIS folder to keep track of the students' progress. Corrective Action: AIS Student progress will be entered into RT/ Direct (electronic folder tracking system) on a quarterly basis by AIS providers. The information entered will be used to assess the students' progress and the need/or adjustments in academic interventions provided. In addition, reports from RT/ Direct will be utilized to ensure only Title eligible students are receiving the Federal assistance. Corrective Action Implemented by: The Corrective Action will be implemented by the Director of Curriculum, Instruction and Technology. Correction Action Implementation Date: The Corrective Action will implemented immediately, with notes being required in all AJS student. Files by the end of the third quarter of the 22-23 school year.
Finding: 2022-002 ? Immaterial noncompliance ? Written policies required by the Uniform Grant Guidance Auditor Description of Condition and Effect: Although the City has processes in place to cover these areas, the City lacks formal written policies covering these areas. As a result of this conditi...
Finding: 2022-002 ? Immaterial noncompliance ? Written policies required by the Uniform Grant Guidance Auditor Description of Condition and Effect: Although the City has processes in place to cover these areas, the City lacks formal written policies covering these areas. As a result of this condition, the City did not fully comply with the Uniform Guidance applicable to the above noted grants. Auditor Recommendation: We recommend that the City ensures these policies are updated to conform with the Uniform Guidance as soon as practical, but no later than the end of fiscal year 2023. Corrective Action: We agree with the finding and will develop and implement written procedures required for federal awards.
Finding: 2022-001 ? Material weakness over federal award ? Preparation of the Schedule of Expenditures of Federal Awards Auditor Description of Condition and Effect: Management provided an initial Schedule of Expenditure of Awards; however, material misstatements of federal expenditures recorded on...
Finding: 2022-001 ? Material weakness over federal award ? Preparation of the Schedule of Expenditures of Federal Awards Auditor Description of Condition and Effect: Management provided an initial Schedule of Expenditure of Awards; however, material misstatements of federal expenditures recorded on the Schedule of Expenditures of Federal Awards were discovered during the audit process. This condition was primarily caused by the extreme infrequency of the City being required to prepare a Schedule of Expenditures of Federal Awards and the corresponding lack of established policies and procedures to produce an accurate Schedule. As a result of this condition, the City is not in compliance with the required written procedures under the Uniform Guidance. The schedule of expenditures of federal awards, would have been materially misstated if adjustments hadn?t been made. Auditor Recommendation: The City should develop and implement written procedures over the preparation of the schedule of expenditures of federal awards to be used as a reference for future year(s) subject to single audit reporting. Corrective Action: We agree with the finding and will develop and implement written procedures required for federal awards.
U.S. Department of Housing and Urban Development Mullally Manor, Inc. d/b/a Casa San Pablo (FHA/Contract No. 067-11118) respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Bolerjack, Halsema, Bowlin...
U.S. Department of Housing and Urban Development Mullally Manor, Inc. d/b/a Casa San Pablo (FHA/Contract No. 067-11118) respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Bolerjack, Halsema, Bowling & White PA 42 South Peninsula Drive Daytona Beach, FL 32118 Audit Period: For the year ended December 31, 2022 The findings from the December 31, 2022 Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. B. FINDINGS RELATED TO THE FINANCIAL STATEMENTS WHICH ARE REQUIRED TO BE REPORTED IN ACCORDANCE WITH GAGAS None C. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARDS Finding 2022-001: Delinquent Residual Receipts Deposits Recommendation: The calculated annual surplus cash from the year ended December 31, 2021, should be deposited into the residual receipts account immediately. Action Taken: The Project deposited the required residual receipts amount subsequent to year-end. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Mr. Rex Snyder at 205-933-1020. Sincerely yours, Mullally Manor, Inc. d/b/a Casa San Pablo
View Audit 32390 Questioned Costs: $1
The Board of Directors is and will remain involved in the financial affairs of the Cooperative.
The Board of Directors is and will remain involved in the financial affairs of the Cooperative.
DANA-FARBER CANCER INSTITUTE, INC. AND SUBSIDIARIES Schedule of Findings and Questioned Costs Year ended September 30, 2022 Finding Number: 2022-001 Program Information: Provider Relief Fund Federal Agency: Department of Health and Human Services/National Institutes of Health Program Name: Provider ...
DANA-FARBER CANCER INSTITUTE, INC. AND SUBSIDIARIES Schedule of Findings and Questioned Costs Year ended September 30, 2022 Finding Number: 2022-001 Program Information: Provider Relief Fund Federal Agency: Department of Health and Human Services/National Institutes of Health Program Name: Provider Relief Fund Federal Award Year: October 1, 2021 through September 30, 2022 Federal Award Numbers: See accompanying Schedule of Expenditures of Federal Awards CFDA Numbers: See accompanying Schedule of Expenditures of Federal Awards Compliance requirements: Internal Controls for Provider Relief Fund (PRF) Reporting Criteria or Requirement PRF recipients that received one or more payments exceeding $10,000 in the aggregate during a Payment Received Period are required to report on several required data elements as part of the post-payment reporting process. Reporting must be completed and submitted to HRSA by the reporting dates specified by HRSA. Additionally, Title 45 U.S. Code of Federal Regulations Part 75 (45 CFR 75), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for HHS Awards, section Title 45 U.S. Code of Federal Regulations Part 75 (45 CFR 75), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for HHS Awards, section 03(a) states the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition Found, Including Perspective The dollar amount of expenses reported by management in the HRSA portal Period 2 submission ($5,947,568) was incorrect. Management entered the total dollar amounts of expenses for Periods 1 and 2 rather than just the Period 2 expenses that should have been reported in the Period 2 submission. The condition found results from a misinterpretation of the PRF Reporting Period 2 submission. In completing the PRF Reporting Period 2, the HRSA website automatically populated certain PRF Reporting Period 1 data into the HRSA Reporting Period 2 portal. Management interpreted this to mean that unreimbursed COVID expenses are to be reported on a cumulative basis in the PRF Reporting Period 2 and therefore overstated unreimbursed expenses for Period 1. Institute Response Dana-Farber Cancer Institute concurs with the findings and recommendations associated with the Internal Controls for PRF Reporting and will ensure each of the data elements reported to HRSA are accurate and result in amounts consistent with its underlying records. There was an error in PRF Reporting Period 2 due to a misinterpretation of the instructions, which resulted in the double counting of Period 1 expenses. When it was determined there was an error, Dana-Farber immediately contacted HRSA to request re-opening of the Period 2 report to revise the reported expenses. HRSA did not allow for the re-opening of the reporting period and maintained that the adjustment should be submitted during the Institute?s next reporting period. Corrective Plan: Dana-Farber Cancer Institute will make the adjustment in its next reporting period, Period 5, due by September 2023. The adjustment will net down Period 1 expenses and remedy the double counting issue. As the correct interpretation of the instructions is now known to Dana-Farber, the expenses will be reported to HRSA accurately and consistent with Dana-Farber records moving forward. Contact Person: Valeria Leite Director, Research Finance Dana-Farber Cancer Institute 450 Brookline Avenue Boston, MA 02215 Ph: 617-632-3753 Email: vleite@dfci.harvard.edu Melissa Chammas Senior Director of Financial Operations Dana-Farber Cancer Institute 450 Brookline Avenue, Boston, MA., 02215 Ph: 617-582-8311 Email: Melissa_Chammas@dfci.harvard.edu
Agency: internal Name of contact person and title: Eric Kool, director of Polk County Community, Family and Youth Services Anticipated completion date: Effective immediately / December 2022 Agency?s response: Concur: We agree with this finding. The Community Family and Youth Services (CFYS) team wil...
Agency: internal Name of contact person and title: Eric Kool, director of Polk County Community, Family and Youth Services Anticipated completion date: Effective immediately / December 2022 Agency?s response: Concur: We agree with this finding. The Community Family and Youth Services (CFYS) team will try to submit reports 5 days earlier than deadline in case there are portal problems. In addition, CFYS will have other personnel and Central Accounting assist in reviewing the data to ensure timeliness
Finding 30320 (2022-028)
Significant Deficiency 2022
Finding: 2022-028 Department of Public Instruction Response/Corrective Action Plan: The Department of Public Instruction agrees with the recommendation. The Department of Public Instruction has multiple individuals who watch for changes to federal regulations. The budget period requirement was...
Finding: 2022-028 Department of Public Instruction Response/Corrective Action Plan: The Department of Public Instruction agrees with the recommendation. The Department of Public Instruction has multiple individuals who watch for changes to federal regulations. The budget period requirement was missed by DPI and we appreciate the State Auditor?s Office for identifying this. Immediately upon having this been pointed out to us we added the information to our grant award notifications. Contact Person Jamie Mertz, Fiscal Management Director Anticipated Completion Date Change to grant award notifications was implemented in October 2022
Finding 30317 (2022-032)
Significant Deficiency 2022
Finding: 2022-032 Department of Public Instruction Response/Corrective Action Plan: The NDDPI Agrees with the recommendation. When calculating 2023-2024 and future allocations, the NDDPI will ensure compliance with ESEA Section 2102(a)(1) and will not include Neglected and Delinquent facilitie...
Finding: 2022-032 Department of Public Instruction Response/Corrective Action Plan: The NDDPI Agrees with the recommendation. When calculating 2023-2024 and future allocations, the NDDPI will ensure compliance with ESEA Section 2102(a)(1) and will not include Neglected and Delinquent facilities in the allocation or equitable share processes. Additionally, the NDDPI will communicate the change in practices to impacted public school districts and Neglected and Delinquent facilities during spring/summer 2023. Contact Person Allocations: Jamie Mertz, Fiscal Management Director Correspondence: Ann Ellefson, Academic Support Director Anticipated Completion Date The process will be complete by July 1, 2023.
View Audit 36677 Questioned Costs: $1
Finding: 2022-030 Department of Public Instruction Response/Corrective Action Plan: The Department of Public Instruction agrees with the finding. All pertinent information pertaining to the allocation of Title Program funds will be stored in a single location, both physical and electronic. Con...
Finding: 2022-030 Department of Public Instruction Response/Corrective Action Plan: The Department of Public Instruction agrees with the finding. All pertinent information pertaining to the allocation of Title Program funds will be stored in a single location, both physical and electronic. Contact Person Jamie Mertz, Fiscal Management Director Anticipated Completion Date March 1, 2023
Finding: 2022-034 OMB agrees with this finding and the auditor?s recommendation. We agree with the auditor?s finding that certain agency expenditures were not reported in the proper quarter and that quarterly reports did not reconcile to the state accounting system. However, the federal report was r...
Finding: 2022-034 OMB agrees with this finding and the auditor?s recommendation. We agree with the auditor?s finding that certain agency expenditures were not reported in the proper quarter and that quarterly reports did not reconcile to the state accounting system. However, the federal report was required to be submitted ten days after the close of the period. The state accounting system was not closed by the time the federal reports were required to be submitted. The U.S. Department of Treasury recognized this and directed reporting agencies to correct and revise prior submissions when each subsequent report was submitted. OMB made these revisions as required and all expenditures were reported appropriately as the final Coronavirus Relief Funds reports were submitted. Although the CRF program is completed, in the future the Office of Management and Budget will review existing procedures to take whatever steps are reasonable to ensure federal reports are complete, accurate and reconcile to the state's accounting system. Contact Person: Joe Goplin, Director of State Financial Services Anticipated Completion Date: Not Applicable. The program is complete.
Department of Public Instruction Finding: 2022-022 Department of Public Instruction Response/Corrective Action Plan: We agree with the finding. Currently, USDA and DOE sub-awards are reported after the obligation or sub-award has been approved by all parties according to the requirements establ...
Department of Public Instruction Finding: 2022-022 Department of Public Instruction Response/Corrective Action Plan: We agree with the finding. Currently, USDA and DOE sub-awards are reported after the obligation or sub-award has been approved by all parties according to the requirements established by FSRS?s website. The Block Award, or the federal award which reimburses for meals claimed, will be reported after the meals have been claimed in NDFoods and paid in Peoplesoft. NDDPI will report the payments already made for FY 2023 and will work with our NDIT programmers to allow us to create an auto-generated report from NDFoods that will upload into the FSRS website according to FSRS?s template. To enter expenditure data by month in FSRS, Awardees are encouraged to complete a template to upload the required data. Unfortunately, NDDPI is aware of an issue with this template caused by the need for a 4-digit extension number. The lack of 4-digit zip code extensions with our rural sub-recipients is responsible for throwing this error in the upload. To complete a successful upload, NDDPI will omit any sub-recipients missing the 4-digit zip code extension from the monthly data or template and add them to the report with a manual entry on the website. The Director of CN and the CN Technology Coordinator will work with NDIT to program the needed reports from NDFoods. The Administrative Officer and the Account/Budget Specialist from the Fiscal Management office will be responsible for completing the upload and entering any manual data. After we have a defined set of steps to follow, we will create a written process and edit as needed. Contact Person Linda Schloer, Director, Child Nutrition and Food Distribution Programs Scott Egge, Technology Coordinator, Child Nutrition Kim Vega, Administrative Officer III, Fiscal Management Leon Rauser, Account/Budget Specialist, Fiscal Management Anticipated Completion Date Begin manual process procedure, 04/01/2023, enter sub-recipient data monthly from October 2022 forward until an automated process can be obtained. Autogenerated process date is uncertain, NDDPI will work with NDIT to establish an automated process as soon as IT?s schedule allows and testing is completed.
Federal Program: CCDF Cluster: AL# 93.575 - Child Care and Development Block Grant AL# 93.596 - Child Care Mandatory and Matching Funds of the CCDF U.S. Department of Health and Human Services SIGNIFICANT DEFICIENCY NONCOMPLIANCE Special Tests and Provisions Corrective Action: ?Upon hire and thr...
Federal Program: CCDF Cluster: AL# 93.575 - Child Care and Development Block Grant AL# 93.596 - Child Care Mandatory and Matching Funds of the CCDF U.S. Department of Health and Human Services SIGNIFICANT DEFICIENCY NONCOMPLIANCE Special Tests and Provisions Corrective Action: ?Upon hire and through the SWCDC onboarding process for new child care center employees, Center Directors will review the attached Health and Safety Training document as part of the orientation process. Tablets are available for those individuals who do not have access to laptops. ?New teachers will be directed to contact the Learning and Development Director with questions upon registration to SWCDC?s online training system which holds all required Health and Safety Trainings and is approved by NC DCDEE. All courses are approved by DCDEE, meet hourly requirements and are CEU worthy. Electronic certificates are submitted to the individual electronically through a personal email address. The following link is a list of Health and Safety courses: H&S Training Course List ?Upon completion of Health and Safety courses, the employee will document their completion on the appropriate SWCDC orientation documentation, and submit to the Center Director via email. ?The Center Director will be responsible for ensuring receipt of the certificate, maintain in the staff file, and then document accordingly for annual compliance monitoring. ?As onboarding continues for the new employee, periodic monitoring from Direct Services Manager, Child Care Resource and Referral, and other identified individuals will review staff files and monitor timely completion and compliance for Health and Safety Trainings. We have hired a position into Workforce Development to provide this service and serve as a resource to our Center Directors. This individual will do spot checks for these trainings on-site. ?For those child care center employees who maintain in good standing with successful completion of Health and Safety Trainings, he/she will be eligible for incentive based awards quarterly. Such as: quarterly drawing for classroom supplies, gift cards, self-care resources, etc. ?For those child care center employees who are challenged with successful completion, those individuals will be targeted to create an action plan to meet the requirements. Resulting in opportunities to discuss technology needs, limitations or content area concerns, or other areas of concern that administration may be unaware of at the time of hire. ?SWCDC created Orientation Notebooks for each center director. These notebooks contain all SWCDC documents needed for successful onboarding and training for new staff. These notebooks contain the updated forms attached. During orientation, new center staff are now required to create an online learning account through ON24, which SWCDC manages. This training account gives new staff access to the H&S trainings they need, as well as, provides additional resources and access to other trainings not owned by SWCDC to complete the H&S requirements as well. ?SWCDC Hired a Fidelity Coach through Workforce Development. While this is a new position for SWCDC, part of her job duties will be to randomly check employee files for H&S training completion. These random checks will be in conjunction with each center?s annual compliance visit. Completion Date: January 19, 2023
Condition: The District has not adequately established internal controls to ensure that net cash resources are being properly monitored. Plan: Internal controls will be established and implemented related to the cash management compliance requirement, including monitoring accumulated cash bala...
Condition: The District has not adequately established internal controls to ensure that net cash resources are being properly monitored. Plan: Internal controls will be established and implemented related to the cash management compliance requirement, including monitoring accumulated cash balances and ensuring that balance does not exceed 3 months of the average progam expenditures. Anticipated Date of Completion: 6/30/2023 Name of Contact Person: Brian Dukes, Superintendent Management Response: There is no disagreement with this finding and internal controls will be developed to monitor the net cash resources of the nonprofit school food service.
CORRECTIVE ACTION PLAN November 9, 2022 United States Department of Health and Human Services Wood River Health Services, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. CohnReznick LLP 350 Church Street Hartford, CT 06103 Audit Period: June 30, 2022 ...
CORRECTIVE ACTION PLAN November 9, 2022 United States Department of Health and Human Services Wood River Health Services, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. CohnReznick LLP 350 Church Street Hartford, CT 06103 Audit Period: June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS SIGNIFICANT DEFICIENCY 2022.001 ? Sliding Fee Scale Discount Recommendation The Center should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated. Action Taken Wood River Health Services is committed to applying the sliding fee discounts appropriately. Actions we are taking: ? Re-education of the Sliding Fee Discount Schedule (SFDS) to all personnel in the front desk area ? Create Front Desk cheat sheets for SFDS and collection of fees ? Review of Community Resource approvals if a slide is revised during a cycle If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please contact Alison Croke acroke@wrhsri.org. ? Sincerely yours, Alison Croke, MHA President and Chief Executive Officer 823
Corrective Action Plan Finding 2022-001 Provider Relief Fund (Assistance Listing #93.498) Activities Allowed or Unallowed and Allowable Costs At the beginning of the pandemic, Eisenhower Medical Center created a COVID-19 response team to evaluate the requirements for the COVID-19 funding received a...
Corrective Action Plan Finding 2022-001 Provider Relief Fund (Assistance Listing #93.498) Activities Allowed or Unallowed and Allowable Costs At the beginning of the pandemic, Eisenhower Medical Center created a COVID-19 response team to evaluate the requirements for the COVID-19 funding received and ensure the funds were only used for allowable purposes. The response team continuously monitored the FAQs and other guidance on the reporting requirements as they continued to evolve as additional funds were received. As part of the Uniform Guidance audit, Eisenhower Medical Center provided documentation of the Provider Relief Fund review process, including response team meeting agendas, email correspondence, as well as management sign-off on the lost revenue calculations and expenses submitted as part of the Provider Relief Fund Period 2 report. Through the audit testing, we were asked to provide copies of approval documents for some of the supply requisitions for expenses reported as part of the Provider Relief Fund period 2 report. The documents in question were paper approval forms for some of the supplies purchased in July through December of 2020. Historically these documents were only retained for two years and thus they were not available for the audit procedures. In November 2021, we implemented a new automated supply requisition process that is integrated with our financial software (Workday). This new implementation will help to correct this issue in the future with the ability to provide electronic documentation of date/time stamped approvals. In addition to the new requisition process we wanted to improve the process for documenting the review of the expenses and lost revenue to be reported in the Provider Relief Fund reports. To ensure our internal controls are documented to level necessary under current audit standards, Eisenhower has developed a review checklist to document the review and approval of supporting documentation of the revenue and expense information to be reported in the Provider Relief Fund reports. The checklist will be retained with our existing support of Provider Relief Fund federal expenditures. The new checklist had not been developed when the Provider Relief Fund Period 2 Report was submitted, and thus not used. The new checklist however, will be used for any future Provider Relief Fund Report submissions. Responsible Official: Melanie Long, VP Finance Anticipated Completion Date: March 31, 2023
2022-003 Significant Deficiency: Return to Title IV Funds (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268; Federal Pell Grant Program, ALN #84.063; Federal Supplemental Opportunity Grant Program, ALN #84.007; and TEACH Grant Program, ALN #84.379) Summary of Finding Du...
2022-003 Significant Deficiency: Return to Title IV Funds (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268; Federal Pell Grant Program, ALN #84.063; Federal Supplemental Opportunity Grant Program, ALN #84.007; and TEACH Grant Program, ALN #84.379) Summary of Finding During the audit, it was noted that the University used the incorrect number of total days in the payment period or period of enrollment in calculating the percentage of payment period and/or period of enrollment completed. Name and Title of the Responsible Contact Person(s) Emily R. Meneely, Financial Aid Administrator Corrective Action Plan Summary The University has, and will continue, to improve its process for completing Return to Title IV calculations. We have set up additional checks within our newer student software system as well as making sure everyone who works with Return to Title IV is trained according to the Student Financial Aid Handbook. Anticipated Completion Date July 1, 2023
View Audit 37068 Questioned Costs: $1
2022-001 Federal Clearinghouse Late Filing Name of Contact Person: Vida Jalali, CFO Corrective Action: BOSS will hire additional staff and complete the audit process within the time period allowed and submit the audit to the clearinghouse in the required time frame. Proposed Completion Date: March 3...
2022-001 Federal Clearinghouse Late Filing Name of Contact Person: Vida Jalali, CFO Corrective Action: BOSS will hire additional staff and complete the audit process within the time period allowed and submit the audit to the clearinghouse in the required time frame. Proposed Completion Date: March 31, 2023
Finding 30235 (2022-001)
Significant Deficiency 2022
Program: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds Financial Assistance Listing Number: 21.027 Federal Agency: U.S. Department of Treasury Award Year: 2021 Grant Award Number: N/A Compliance Requirements: Reporting Type of Finding: Instance of Noncompliance, Significant Deficien...
Program: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds Financial Assistance Listing Number: 21.027 Federal Agency: U.S. Department of Treasury Award Year: 2021 Grant Award Number: N/A Compliance Requirements: Reporting Type of Finding: Instance of Noncompliance, Significant Deficiency in Internal Control over Compliance Management?s Response: We concur. Views of Responsible Officials and Corrective Action: With the final rule and final SLFRF compliance and reporting guidance now in place, the City has implemented policies and procedures to ensure the reporting requirements is met. Name of Responsible Person: Jennifer Hennessey, Director of Finance Projected Implementation Date: April 30, 2023
Recommendation: Management continues to redesign the control around this process to identify and correct such items on a timely basis and has hired new personnel to administer the control. We recommend the management company communicate written policies with clearly defined roles to its employees re...
Recommendation: Management continues to redesign the control around this process to identify and correct such items on a timely basis and has hired new personnel to administer the control. We recommend the management company communicate written policies with clearly defined roles to its employees regarding approval of vendor payments and financial statement reviews. Views of Responsible Officials and Planned Corrective Actions: The management company agrees with the auditors' findings. The management company had significant employee turnover in both the accounts payable and regional manager positions during several fiscal years. Additional training and review procedures will be discussed an communicated to the responsible parties. The management company will contact vendors to obtain refunds for duplicate invoice payments. It will also review its current procedures and clearly define rules with its employees to prevent errors from detection in the future.
View Audit 31817 Questioned Costs: $1
Corrective Action Plan and Views of Responsible Officials The District strives to maintain adequate and accurate inventory records for assets and services purchased with all funds, regardless of source. Staff works hard to ensure that inventory records are regularly updated to reflect when and to wh...
Corrective Action Plan and Views of Responsible Officials The District strives to maintain adequate and accurate inventory records for assets and services purchased with all funds, regardless of source. Staff works hard to ensure that inventory records are regularly updated to reflect when and to whom all purchased items and services are provided, reflecting compliance with all program requirements. For the fiscal year under review, the District prioritized providing students and staff with technology needed to meet the otherwise unmet connectivity needs of students and school staff during the COVID-19 pandemic and recognizes the need for improved inventory tracking practices by all staff. The District believes that ECF Program support was not used to fund more than one connected device and more than one Wi-Fi hotspot per student or school staff member during the COVID-19 emergency period.
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