Corrective Action Plans

Finding 390069 (2023-004)

Material Weakness 2023

Gulf Coast Jewish Family and Community Services, INC

FL

Questioned Costs Reporting Material Weakness § 200.502 § 200.510

Management has reviewed the recommendations and will review current and implement new procedures and controls to ensure that all post- award notices received from funding agencies are properly incorporated into the Schedule. Additionally, Management will review reconciliation procedures, and impleme...

Management has reviewed the recommendations and will review current and implement new procedures and controls to ensure that all post- award notices received from funding agencies are properly incorporated into the Schedule. Additionally, Management will review reconciliation procedures, and implement internal controls around the Schedule reconciliation process back to the consolidated financial statements. The corrective action will be implemented no later than June 30, 2024. The primary designated official is Chief Financial Officer.

View Audit 300946 Questioned Costs: $1

Finding 390065 (2023-002)

Significant Deficiency 2023

Vermont Law and Graduate School, Inc. and Subsidiary

VT

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

The School will work with its University Accounting Services (UAS) representative to obtain the UAS compliance examination report on a timely basis each year. If UAS is unable to provide the compliance examination report on a timely basis, the School will consider finding another vendor to assist wi...

The School will work with its University Accounting Services (UAS) representative to obtain the UAS compliance examination report on a timely basis each year. If UAS is unable to provide the compliance examination report on a timely basis, the School will consider finding another vendor to assist with the billings, collections and due diligence for the Federal Perkins Loan Program. Responsible Parties: Nathaniel Hibler – Vice President of Finance (802) 831-1204 Emily Parker – General Ledger Accountant (802) 831-1271 Estimated Completion Date: June 30, 2024

View Audit 300926

Finding 390061 (2023-003)

Material Weakness 2023

Ohio Medical Transportation, Inc. D/b/a Medflight of Ohio

OH

Material Weakness Reporting Matching / Level of Effort / Earmarking

Finding Number: 2023-003 Condition: The Corporation reported the incorrect amount of lost revenues for the period 4 portal submission for MedFlight. Planned Corrective Action: Management agrees and ...

Finding Number: 2023-003 Condition: The Corporation reported the incorrect amount of lost revenues for the period 4 portal submission for MedFlight. Planned Corrective Action: Management agrees and has revised existing internal control processes and policies to implement review and approval procedures to ensure data uploaded into the portal agrees to underlying supporting documentation. Contact person responsible for corrective action: Joe Abel, Chief Financial Officer Anticipated Completion Date: 4/30/2023

View Audit 300923

Finding 390058 (2023-001)

Significant Deficiency 2023

Williams Unified School District No. 2

AZ

Reporting Significant Deficiency

Finding Number: 2023‐001 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 Contact Person: Brianne Ford, Business Manager Anticipated Completion Date: March 25, 2024 Planned Corrective Action: The District will monitor and ensure amounts expended a...

Finding Number: 2023‐001 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 Contact Person: Brianne Ford, Business Manager Anticipated Completion Date: March 25, 2024 Planned Corrective Action: The District will monitor and ensure amounts expended and reported from the ESSER I, II, & III grants agree to the District's accounting records. The Business Manager and Federal Programs Director will work hand in hand to ensure expended funds are reported accurately.

View Audit 300917

Finding 390049 (2023-002)

Significant Deficiency 2023

Portland State University

OR

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Recommendation: We recommend that the University strengthen its internal controls over reporting student enrollment changes to NSLDS to ensure that enrollment effective dates reported to NSLDS agree to the enrollment effective dates per the University’s records. Explanation of disagreement with audi...

Recommendation: We recommend that the University strengthen its internal controls over reporting student enrollment changes to NSLDS to ensure that enrollment effective dates reported to NSLDS agree to the enrollment effective dates per the University’s records. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action in Response to Finding: It appears that the erroneous enrollment status effective date reported is equal to the certification date for the enrollment file that was sent to the National Student Clearinghouse (NSC). We are researching how the certification date may have been substituted as the enrollment status effective date. Name of the contact person responsible for corrective action: Nicolle DuPont, Associate Registrar Planned completion date for corrective action plan: April 2024

View Audit 300906

Finding 390042 (2023-002)

Significant Deficiency 2023

Ballad Health

TN

Reporting § 200.303 § 200.502 § 200.510

Ballad Health will utilize technology efficiencies within upgraded accounting system to supplement reporting. Additionally, a resource will be added directly responsible for grant accounting. The SEFA will also be reviewed frequently to ensure accuracy.

View Audit 300905

Finding 389996 (2023-001)

None 2023

Washington County Commission on Aging, Inc.

MD

Reporting § 200.512

This incident is an anomaly due to the unanticipated loss of an employee in a small department. The root cause is lack of human capital in the department responsible for the submission of the audit to the Federal Audit Clearinghouse. We acknowledge the importance of adhering to regulatory deadlines ...

This incident is an anomaly due to the unanticipated loss of an employee in a small department. The root cause is lack of human capital in the department responsible for the submission of the audit to the Federal Audit Clearinghouse. We acknowledge the importance of adhering to regulatory deadlines and ensuring the timely submission of these documents. In response to your recommendation, we have already implemented measures to streamline our reporting processes and enhance our internal communication channels to facilitate the timely completion and submission of the required documents. This has involved establishing clear timelines, assigning responsibilities to designated personnel, and implementing monitoring mechanisms to assure that we meet the submission deadlines. The Chief Financial Officer (CFO) was responsible for the submission of the single audit on or before the March 31, 2024 deadline. This will be completed on or before March 31, 2024. The CEO will request board of directors' approval to hire an Executive Finance Officer (EFO) in an effort to increase the depth of the finance department. This will provide coverage during unexpected absenses in an effort to avoid future delays. The board of directors' approved the posting of a new EFO position on September 15, 2023. Position is posted and will remain posted until the position is filled. As soon as the EFO is hired, the CFO and EFO will cross train all duties related to the timely completion of documents to assure the timely submission of the single audit and assure that the Federal Audit Clearinghouse deadline is met. This is pending the hiring of the EFO. The position is currently posted. By October of each year, the CFO or EFO will conduct random sample internal audits or reviews before the single audit submission deadline to ensure documents are accurate and in compliance with federal regulations. Implement plans of correction for any areas identified out of compliance. This process is on-going.

View Audit 300903

Finding 389991 (2023-005)

None 2023

Queens University of Charlotte

NC

Student Financial Aid Period of Performance Reporting

Individual Responsible for Corrective Action: Linda Fleischman, Registrar Corrective Action: The Registrar’s Office will reach out to Jenzabar to determine what is triggering the incorrect program start date. Beginning with the summer 2024 students, each new student record will be reviewed prior to...

Individual Responsible for Corrective Action: Linda Fleischman, Registrar Corrective Action: The Registrar’s Office will reach out to Jenzabar to determine what is triggering the incorrect program start date. Beginning with the summer 2024 students, each new student record will be reviewed prior to the initial National Student Clearinghouse submission to ensure that the start date is being reported correctly. Anticipated Completion Date: August 15, 2024

View Audit 300901

Finding 389979 (2023-008)

Significant Deficiency 2023

Youth & Shelter Services, INC

IA

Reporting

Finance leadership will work with grant managers, grant billers, and program managers to develop a schedule of compliance due dates for report submission to help ensure that all grant programs remain compliant with reporting requirements.

View Audit 300877

Finding 389952 (2023-009)

Significant Deficiency 2023

Youth & Shelter Services, INC

IA

Reporting

As identified, with the change in our lead grant biller, the new grant biller commendably updated the SEFA schedule, but lacked the training to reconcile the schedule to other existing documents and did not present the SEFA schedule to finance leadership for review prior to submission to the auditor...

As identified, with the change in our lead grant biller, the new grant biller commendably updated the SEFA schedule, but lacked the training to reconcile the schedule to other existing documents and did not present the SEFA schedule to finance leadership for review prior to submission to the auditor. This was discussed during review, and finance leadership worked alongside the grant biller, using the reconciliation process as an opportunity to provide training.

View Audit 300877

Finding 389922 (2023-001)

Material Weakness 2023

Sto-Rox School District

PA

Reporting § 200.344

MANAGEMENT’S PLANNED CORRECTIVE ACTION: Management has contracted with a third-party – J. Martin & Associates, LLC to perform certain of the District’s business office functions, as well as provide general oversight in all areas of the business office. One such function will be the timely preparat...

MANAGEMENT’S PLANNED CORRECTIVE ACTION: Management has contracted with a third-party – J. Martin & Associates, LLC to perform certain of the District’s business office functions, as well as provide general oversight in all areas of the business office. One such function will be the timely preparation and submission of federal grant Final Expenditure Reports in compliance with PDE rules and regulations. The timeframe for implementation of these duties is effective immediately.

View Audit 300847

Finding 389916 (2023-002)

Material Weakness 2023

El Paso Las Puertas Abiertas, Inc.

TX

HUD Housing Programs Reporting

Reporting: In accordance with the Department of Housing and Urban Development Chapter 3 Audit Guidance, the regulatory agreement related to the Project requires that the Project submit an annual operating budget 30 days before the beginning of each fiscal year Management's View: Management acknowled...

Reporting: In accordance with the Department of Housing and Urban Development Chapter 3 Audit Guidance, the regulatory agreement related to the Project requires that the Project submit an annual operating budget 30 days before the beginning of each fiscal year Management's View: Management acknowledges finding was an internal facing situation . Management also finding responsibility of correctly and efficiently submitting financial statements to HUD by required deadline. Proposed Corrective Action: Management will be proactive in establishing policies to further enhance financial closing processes to ensure reporting requirements are met. Anticipated Correction Date: Correction has been implemented

View Audit 300827

Finding 389915 (2023-002)

Material Weakness 2023

Alzheimer's Community Care, Inc.

FL

Questioned Costs Reporting Internal Control / Segregation of Duties

The Agency does agree with the finding, after reviewing the application. We notice the mistake of duplicate amounts added to each additional quarter. The organization under the new fiscal management have established internal controls to make sure the application process for any grant is complete...

The Agency does agree with the finding, after reviewing the application. We notice the mistake of duplicate amounts added to each additional quarter. The organization under the new fiscal management have established internal controls to make sure the application process for any grant is completely reviewed by the grant writer, Executive Director and V.P. of Finance. This corrective action has been implemented immediately.

View Audit 300816 Questioned Costs: $1

Finding 389914 (2023-001)

None 2023

Stansbury Homes, INC

MD

Cash Management HUD Housing Programs Reporting

We agree with this finding and have taken steps to prevent this from occurring in the future. Our policy has been to make surplus cash deposits after the final audit has been issued. A residual receipts account has been established and the required fiscal year 2022 surplus cash deposit of $17,660 ha...

We agree with this finding and have taken steps to prevent this from occurring in the future. Our policy has been to make surplus cash deposits after the final audit has been issued. A residual receipts account has been established and the required fiscal year 2022 surplus cash deposit of $17,660 has been made to the account on October 21, 2022.

View Audit 300807

Finding 389897 (2023-001)

Material Weakness 2023

Wide Ruins Community School

AZ

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Cash Management

Finding Number: 2023‐001 Program Names/Assistance Listing Titles: Indian School Equalization, Administrative Cost Grants for Indian Schools, Indian Education Facilities, Operations and Maintenance Assistance Listing Numbers: 15.042, 15.046, 15.047 Contact Person: Stephanie Woody, Business Technician...

Finding Number: 2023‐001 Program Names/Assistance Listing Titles: Indian School Equalization, Administrative Cost Grants for Indian Schools, Indian Education Facilities, Operations and Maintenance Assistance Listing Numbers: 15.042, 15.046, 15.047 Contact Person: Stephanie Woody, Business Technician; Aurelia Tapaha, Business Manager/Human Resource Manager; Jeannie Lewis, Principal Anticipated Completion Date: July 2024 Planned Corrective Action: The School will review the procurement flowcharts and required documents for Business Technician. The School will obtain training for chart of accounts training for business staff along with procurement training. Business staff and administrators will keep abreast of law changes, GASB updates, and budget changes with grants received. The School will review school credit and implement a timeframe where the no use of the credit card is enforced. The School will collect all required documents to process payments. The entire balance will be paid in full amount for each month. Training on use of credit cards will be given during orientation.

View Audit 300789

Finding 389895 (2023-001)

Significant Deficiency 2023

City of Pittsburg

CA

HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles

With the implementation of the new software, Yardi Voyager 7s, a plan is in place to develop Standard Operating Procedures that are consistent with the City of Pittsburg’s Standard Operating Procedures. The Housing Authority Staff is updating the Administrative Plan to address operational procedures...

With the implementation of the new software, Yardi Voyager 7s, a plan is in place to develop Standard Operating Procedures that are consistent with the City of Pittsburg’s Standard Operating Procedures. The Housing Authority Staff is updating the Administrative Plan to address operational procedures and the Finance Department Staff are developing procedures for internal control and transactional review. The Housing Authority has and will continue to provide resources for training and education. The budget for Fiscal Year 2023-2024 includes an increased allocation for Staff Training. Source documents have been collected and data is under review. We have engaged our former Accountant II to assist with corrections for December 2021-June 2022. The current Accountant II is finalizing an open ticket with Yardi to correct errors to the software-generated VMS report for July 2022-November 2022. The reporting errors have been identified as originating from an improper account set up during initial implementation. We have opened a ticket with the software vendor and the Yardi Development team is reviewing our findings.

View Audit 300780

Finding 389887 (2023-001)

Material Weakness 2023

Kayenta Unified School District No.27

AZ

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness

Findings and Questioned Costs Related to Federal Awards Finding Number: 2023‐001 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 Contact Person: Arlene Laughter, Business Supervisor Anticipated Completion Date: December 31, 2024 Planned Correctiv...

Findings and Questioned Costs Related to Federal Awards Finding Number: 2023‐001 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 Contact Person: Arlene Laughter, Business Supervisor Anticipated Completion Date: December 31, 2024 Planned Corrective Action: The District has created an assistant manager position that will oversee all mandatory and required reports as requested by the Department of Education and Grants management. The District has also reached out to Jon Chase with Grants management to determine the required status of the report. In the future, the District will create a calendar to determine all timelines are met.

View Audit 300772

Finding 389881 (2023-001)

Material Weakness 2023

City of Coachella

CA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

The Finance Department and Grants Management will train additional staff to mitigate the effect of staff turnover.

View Audit 300765

Finding 389879 (2023-003)

Significant Deficiency 2023

Tusculum University

TN

Student Financial Aid Reporting Significant Deficiency

2023-003 Significant Deficiency: National Student Loan Data System (NSLDS) Report (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268 and Federal Pell Grant Program, ALN #84.063) (Repeat finding of 2022-001) Name of Contact Person Casey Reagan, Registrar, is responsible ...

2023-003 Significant Deficiency: National Student Loan Data System (NSLDS) Report (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268 and Federal Pell Grant Program, ALN #84.063) (Repeat finding of 2022-001) Name of Contact Person Casey Reagan, Registrar, is responsible for ensuring student enrollment status for changes in enrollment are correct. Melissa White, Director of Financial Aid, is responsible for uploading the enrollment status reports to clearinghouse. Corrective Action Planned During the audit, it was noted that Tusculum reported student enrollment status at changes in enrollment incorrectly. The Registrar and the Director of Financial Aid will work in conjecture to determine why the report that is pulled to upload to clearinghouse is not pulling accurate student enrollment status changes in enrollment. Once the error is identified and fixed, financial aid will pull the report and check to ensure everything is pulling correctly. Then, each month as the report is pulled, a random sampling of students will be pulled out of the report to be checked against the enrollment records to ensure that the report continues to pull correctly. Anticipated Completion Date The Registrar and Director of Financial Aid still needs to identify where the error is occurring. It is the goal to have this issue resolved before the end of the spring 2024 semester.

View Audit 300763

Finding 389875 (2023-003)

Significant Deficiency 2023

Northern Essex Community College

MA

Reporting

Finding number: 2023-003 Federal agency: U.S. Department of Education Programs: Higher Education Emergency Relief Fund Assistance Listing #: 84.425E, 84.425F, 94.425L Award year: 2023 Corrective Action Plan: We agree with this audit finding. We have hired permanent staff to manage all gra...

Finding number: 2023-003 Federal agency: U.S. Department of Education Programs: Higher Education Emergency Relief Fund Assistance Listing #: 84.425E, 84.425F, 94.425L Award year: 2023 Corrective Action Plan: We agree with this audit finding. We have hired permanent staff to manage all grant compliance and reporting mechanisms. We have updated our internal review procedures to ensure that all posted/issued reporting reconciles to the underlying account records. Timeline for Implementation of Corrective Action Plan: The corrective action plan has been implemented as of March, 2024. Contact Person Anthony DeGregorio, Comptroller & Director of Fiscal Services

View Audit 300758

Finding 389872 (2023-001)

Significant Deficiency 2023

Northern Essex Community College

MA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Finding number: 2023-001 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063 Award year: 2023 Corrective Action Plan: The Registrar’s Office is responsible for enrollment reporting to the National Student Clearinghouse. Af...

Finding number: 2023-001 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063 Award year: 2023 Corrective Action Plan: The Registrar’s Office is responsible for enrollment reporting to the National Student Clearinghouse. After consulting with the Interim Registrar, it was determined that the two students in question were manually updated in the National Student Clearinghouse. There was no recollection regarding why the particular effective dates were used. The two student records have been corrected both in the National Student Clearinghouse and the National Student Loan Data System. Going forward, the Registrar’s Office will diligently ensure that the proper reporting of effective dates is submitted to the National Student Clearinghouse. We do not foresee any future issues. Timeline for Implementation of Corrective Action Plan: The corrective action plan has been implemented as of March 2024. Contact Person Despina Lambropoulos, Director of Financial Aid Shawna Lind, Interim Registrar

View Audit 300758

Finding 389871 (2023-001)

Significant Deficiency 2023

Community Action Center of Northfield, INC

MN

Eligibility Equipment & Real Property Management Subrecipient Monitoring

Corrective Action Planned: Community Action Center of Northfield (CAC) is working with our food sourcing partners to investigate better accounting practices from their end to more accurately facilitate USDA food inventory before the food stuffs are delivered to CAC. Additionally, CAC will investigat...

Corrective Action Planned: Community Action Center of Northfield (CAC) is working with our food sourcing partners to investigate better accounting practices from their end to more accurately facilitate USDA food inventory before the food stuffs are delivered to CAC. Additionally, CAC will investigate cost-efficient models of physical inventory for in-kind donated (free) food. Name(s) of Contact Person(s) Responsible for Corrective Action: Scott Wopata, Executive Director, will be responsible for leading correct actions Anticipated Completion Date: While CAC is hopeful to receive more accurate inventory records from our food sources, this is outside of our control. Additionally, initial research into inventory management systems have proven extremely cost prohibitive as they relate to technology and/or labor, especially related to in-kind donated (free) food. We will pilot manual weekly inventory counts in the 2024/25 fiscal year with full corrective actions to reflect the outcome of those pilot studies.

View Audit 300756

Finding 389864 (2023-004)

Significant Deficiency 2023

Home Healthcare, Hospice & Community Service, Inc. & Affiliate

NH

Cash Management Reporting

The Accounting Manager will educate the Senior Management Team so that all departments are aware of this finding and the steps to prevent its recurrence. The Accounting Manager will work in conjunction with the Grant/Staff Accountant and/or Senior Accountant to ensure that monthly Meals on Wheels sp...

The Accounting Manager will educate the Senior Management Team so that all departments are aware of this finding and the steps to prevent its recurrence. The Accounting Manager will work in conjunction with the Grant/Staff Accountant and/or Senior Accountant to ensure that monthly Meals on Wheels spreadsheet totals reconcile with the meals within the Serv Tracker reporting. Procedures will be revised as necessary and documented. Staff will be trained on new procedure. Responsible Party: Judy Arellano Accounting Manager 603-352-2253 Anticipated Completion Date: 4/15/24

View Audit 300747

Finding 389842 (2023-001)

Material Weakness 2023

Delta Memorial Hospital

AR

Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties

Finding 2023-001 (UG) The Hospital chose to report under the alternative reporting methodology (option iii). Under this option, the Hospital submitted a memo describing its reasonable method of estimated revenues. The methodology described in the memo does not agree with the amounts the Hospital rep...

Finding 2023-001 (UG) The Hospital chose to report under the alternative reporting methodology (option iii). Under this option, the Hospital submitted a memo describing its reasonable method of estimated revenues. The methodology described in the memo does not agree with the amounts the Hospital reported in the portal. The Hospital’s calculated lost revenue under its alternative reporting methodology was approximately $420,000 overstated for 2020 quarter 1 and approximately $537,000 understated for 2020 quarter 2, which led to actual total lost revenue being approximately $117,000 more than the amount the Hospital reported in the PRF portal. Recommendation We recommend implementing controls to ensure amounts reported are accurate, complete and reviewed. Comments on the Finding and Recommendation Management is in agreement with this finding and the related recommendation. Action(s) Taken or Planned on the Finding Management concurs with the finding and recommendation; however, lost revenues claimed would not have been materially different based on the finding.

View Audit 300726

Finding 389840 (2023-009)

None 2023

Stevenson University, Inc.

MD

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Name of Responsible Individual: Montague Blount Corrective Action: The University Registrar will develop a plan to ensure appropriate cross-training, position backup, and a system of proper checks and balances to improve quality control and continuity in executing core functions in the Registrar's O...

Name of Responsible Individual: Montague Blount Corrective Action: The University Registrar will develop a plan to ensure appropriate cross-training, position backup, and a system of proper checks and balances to improve quality control and continuity in executing core functions in the Registrar's Office. Enrollment reporting is a critical function that will be prioritized in the implementation of the referenced plan. Anticipated Completion Date: June 30, 2024

View Audit 300714

Corrective Action Plans

Filters