Corrective Action Plans

Finding 388332 (2023-005)

Material Weakness 2023

HI

Reporting Subrecipient Monitoring

Reporting – FSRS Substance Abuse and Mental Health Services - FSRS were not timely submitted and/or key data elements did not agree to the source documents. Corrective Action Plan: ADAD will adopt a procedure to implement timely reporting of the first-tier subawards of $30,000 or more Federal Fundin...

Reporting – FSRS Substance Abuse and Mental Health Services - FSRS were not timely submitted and/or key data elements did not agree to the source documents. Corrective Action Plan: ADAD will adopt a procedure to implement timely reporting of the first-tier subawards of $30,000 or more Federal Funding Accountability and Transparency Act (FSRS) no later than the end of the month following the month in which the obligation (indicated by the start date of the new contract) is made. Implementation Date: July 1, 2024 Responding Official: John Valera, Administrator and Melanie Muraoka, Administrative Officer/Alcohol and Drug Abuse Division

View Audit 300124

Finding 388329 (2023-002)

None 2023

Limestone University

SC

Student Financial Aid Subrecipient Monitoring Reporting

Finding 2023-002- Student Financial Aid Cluster, Assistance Listing #84.063 and 84.268 Limestone University utilizes Jenzabar software to extract enrollment data to National Student Clearinghouse for reporting. Information was being reported to the National Clearinghouse, but in some instances, the ...

Finding 2023-002- Student Financial Aid Cluster, Assistance Listing #84.063 and 84.268 Limestone University utilizes Jenzabar software to extract enrollment data to National Student Clearinghouse for reporting. Information was being reported to the National Clearinghouse, but in some instances, the data was incorrect. Since the review of the findings, the Registrar has implemented the use of the field NSC Edit Student Data Records window, in addition to the normal enrollment process status indicated on the NSC Edit Registration Transactions window. A special status on the NSC Edit Student Data Records window will override the status on the NSC Edit Registration Transactions window. This change allows for more detailed monitoring of withdrawal dates to ensure what is being reported to NSC is accurate and timely. The Registrar reports enrollment status changes monthly to NSC to ensure enrollment changes are reported accurately and timely. The University reviewed the students in the finding, as well as reviewed all other students with the same status (withdrawn) and adjusted, if necessary, to ensure accurate student data was reported. Responsible Parties: Jeremy Whitaker, Acting President/CFO jwhitaker@limestone.edu 864-488-4539 DaOsha Pack, Controller dlpack@limestone.edu 864-488-4528 Summer Nance, Director of Financial Aid snance@limestone.edu 864-488-8251

View Audit 300119

Finding 388327 (2023-001)

Significant Deficiency 2023

Memorial Hospital of Laramie County D/b/a Cheyenne Regional Medical Ce

WY

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

Federal Agency Name: Department of Treasury Pass‐Through Entity: Equal Justice Wyoming and Wyoming Department of Family Services Assistance Listing Number: #21.023 Program Name: Emergency Rental Assistance Program Finding Summary: There was no evidence retained that the Medical Center’s compliance ...

Federal Agency Name: Department of Treasury Pass‐Through Entity: Equal Justice Wyoming and Wyoming Department of Family Services Assistance Listing Number: #21.023 Program Name: Emergency Rental Assistance Program Finding Summary: There was no evidence retained that the Medical Center’s compliance reports submitted to Equal Justice and Wyoming Department of Family Services (WDFS) were reviewed and approved prior to submission. Responsible Individuals: Amy Spieker, Director Community Health and Analysis Corrective Action Plan: The Program Director will review and approve the data input into the monthly and quarterly reports. If red flags are identified, adjustments will be made. Once the reports are deemed satisfactory, the Program Director will electronically sign off on the report to denote review and approval for submission to awarding agency. Anticipated Completion Date: April 1, 2024

View Audit 300118

Finding 388301 (2023-001)

Significant Deficiency 2023

Maranatha Baptist University

WI

Student Financial Aid Internal Control / Segregation of Duties Reporting

Student Financial Aid Cluster – Assistance Listing No. 84.063 & 84.268 Recommendation: We recommend that the University review its enrollment certification batches subsequent to being posted by NSLDS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Ac...

Student Financial Aid Cluster – Assistance Listing No. 84.063 & 84.268 Recommendation: We recommend that the University review its enrollment certification batches subsequent to being posted by NSLDS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University will submit a batch update for the individuals currently labeled with an incorrect withdrawal status. The batch process will also be updated to include a graduates-only file submitted after the subsequent enrollment conferrals are complete. Name of the contact person responsible for corrective action: Donald Donovan, Chief Financial Officer Planned completion date for corrective action plan: June 30, 2024

View Audit 300098

Finding 388299 (2023-001)

Significant Deficiency 2023

Jobpath, Inc.

AZ

Subrecipient Monitoring Reporting Significant Deficiency

Reporting (Significant Deficiency) and Federal Agency: U.S. Department of Treasury Program Title: Coronavirus State and Local Fiscal Recovery Funds (“CSLFRF”) Assistance Listing Number: 21.027 Federal Award Source: Pass-Through Funding Pass-Through Entity: State of Arizona Pass-Through Identifying...

Reporting (Significant Deficiency) and Federal Agency: U.S. Department of Treasury Program Title: Coronavirus State and Local Fiscal Recovery Funds (“CSLFRF”) Assistance Listing Number: 21.027 Federal Award Source: Pass-Through Funding Pass-Through Entity: State of Arizona Pass-Through Identifying Number: GR-ARPA-JP-030122-01 Criteria – The pass-through entity’s grant agreement with the Organization requires that the Organization submit quarterly summary reports with the numbers of program participants no later than 15th of the month following each Fiscal Quarter. Condition – During our audit of the reporting requirements for the CSLFRF program, we requested quarterly summary reports and noted that they were not created nor submitted. Cause – The finding appears to be the result of staffing turnover at the Organization. The former Grants Manager resigned in May 2023 with position being absorbed by Director of Finance in July 2023. Effect and Context – Four quarterly summary reports were not submitted. Questioned Costs – None identified. Recommendation – We recommend the Organization implement policies and procedures to ensure timely and accurate reporting of required program reports. View of Responsible Officials: We are in agreement with the finding and are in the process of updating our procedures to mitigate the issues noted in the future. See our Corrective Action Plan for the fiscal year ended June 30, 2023 for additional detail. Corrective Action Plan: The Director of Finance will create a grant reporting checklist so that in the event of staff turnover, no reporting requirements are overlooked in the transition. The checklist will be created by the next quarterly grants meeting scheduled for April 4th. Subsequently, the Director of Finance will update the checklist every time a new grant is received and include a status review of all grant reporting requirements in the weekly Finance meeting and quarterly Grant meeting agendas, both of which are attended by the CEO, Director of Operations, Director of Development, and Director of Finance.

View Audit 300092

Finding 388298 (2023-001)

Significant Deficiency 2023

City of San Buenaventura

CA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

The City program leads responsible for specific grants will read the compliance requirements related to those grants prior to commencement. They will then work with Finance and Accounting to determine what the compliance requirements are along with the related deadlines. Additionally, they will also...

The City program leads responsible for specific grants will read the compliance requirements related to those grants prior to commencement. They will then work with Finance and Accounting to determine what the compliance requirements are along with the related deadlines. Additionally, they will also determine who is responsible for each compliance requirement and monitor the grant from commencement to completion to ensure each of those requirements are being complied with by the responsible parties and by the related deadlines.

View Audit 300090

Finding 388288 (2023-008)

Material Weakness 2023

Union Theological Seminary in the City of New York

NY

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

This Repeat Finding has been acknowledged. Union has completed its implementation of our Corrective Action Plan for this item, which involved entering into a Master Service Agreement with the National Student Clearinghouse (NSC) to perform enrollment and educational financial industry reporting, as ...

This Repeat Finding has been acknowledged. Union has completed its implementation of our Corrective Action Plan for this item, which involved entering into a Master Service Agreement with the National Student Clearinghouse (NSC) to perform enrollment and educational financial industry reporting, as well as education verification and authentication services. National Clearinghouse is the leading provider of educational reporting and data exchange, reporting on 97% of post-secondary student enrollments in the US. Union will be using a secure FTP process to send our enrollment data to NSC for timeline and consistent reporting to the National Student Loan Data System (NSLDS). As of January 2024, Union has completed the set-up and configuration of the new services. The new system will be managed by the school Registrar, with back-up responsibilities handled by the Assistant Dean, Director of Financial Aid, and the Vice President of Admissions and Financial Aid. This back-up involves both the Academic and Financial Aid offices in order to improve our ability to address issues brought about by staff absences and/or turnover. UTS has completed enrollment reporting submissions via the NSC master service agreement on 12/20/23, 1/10/24, 2/05/24, 2/20/24 and 3/10.24 . Subsequent transmissions will continue to take place according to a pre-set schedule. This process includes email communication from NSC the week prior to an enrollment submission, confirmation of a successful submission and notification of potential errors. Union’s new Registrar, who has 17 years of experience, is also working directly with NSLDS to address errors found in past submissions and working with internal stakeholders in the Academic Office, Financial Aid Office, Bursar’s Office and IT Department to ensure that all student records accurately and correctly configured.

View Audit 300074

Finding 388275 (2023-005)

None 2023

Governors State University

IL

Reporting § 200.303

2023-005 FINDING: FAILURE TO FILE REAL PROPERTY STATUS REPORT Corrective Action Plan: The University already has existing procedures in place to ensure that required reports are submitted. The report not being submitted was just a misunderstanding on the part of the employee submitting the report...

2023-005 FINDING: FAILURE TO FILE REAL PROPERTY STATUS REPORT Corrective Action Plan: The University already has existing procedures in place to ensure that required reports are submitted. The report not being submitted was just a misunderstanding on the part of the employee submitting the report as there was no real property acquired from the Early Head Start grant funds. The University believes that this matter did not have a direct and material effect on the University’s compliance with federal requirements. Responsible University Personnel: Andrea Middleton, Director of Financial Services/Assistant Controller; Villalyn Baluga, Associate Vice President for Finance. Anticipated completion date: Already implemented.

View Audit 300046

Finding 388274 (2023-004)

Significant Deficiency 2023

Governors State University

IL

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.303 § 200.430

2023-004 FINDING: INADEQUATE CONTROLS OVER PAYROLL EXPENDITURES AND NONCOMPLIANCE WITH ALLOWABLE COST & COST PRINCIPLES REQUIREMENTS APPLICABLE TO THE HEAD START CLUSTER Corrective Action Plan: The University has updated its process to collect time and effort information on a semi-annual basis ra...

2023-004 FINDING: INADEQUATE CONTROLS OVER PAYROLL EXPENDITURES AND NONCOMPLIANCE WITH ALLOWABLE COST & COST PRINCIPLES REQUIREMENTS APPLICABLE TO THE HEAD START CLUSTER Corrective Action Plan: The University has updated its process to collect time and effort information on a semi-annual basis rather than quarterly, which relieves some burden from staff, but still complies with federal regulations. By collecting time and effort information on a semi-annual basis, staff will have more time to reconcile time and effort against actual payroll expenditures. The University has also redesigned the time and effort collection form to show the 100% distribution of work. Further, the University now has a full-time financial research administrator who will help ensure that payroll related adjustments are done timely. The financial research administrator will work with the Early Head Start program management to ensure that the related payroll reports are reviewed and reconciled timely, in accordance with existing University procedures. Responsible University Personnel: Erin Soto, Executive Director of Family Development Center; FeMia Norwood, Director of Office of Sponsored Programs and Research; Jessica Braddy, Financial Research Administrator. Anticipated completion date: Already implemented.

View Audit 300046 Questioned Costs: $1

Finding 388266 (2023-003)

Significant Deficiency 2023

Governors State University

IL

Student Financial Aid Matching / Level of Effort / Earmarking Reporting § 200.303

2023-003 FINDING: NONCOMPLIANCE WITH GRAMM-LEACH-BLILEY ACT Corrective Action Plan: The University is currently drafting the incident response plan and is working to secure a contract with an incident response firm. Additionally, the University recently hired an Information Security Analyst, a ne...

2023-003 FINDING: NONCOMPLIANCE WITH GRAMM-LEACH-BLILEY ACT Corrective Action Plan: The University is currently drafting the incident response plan and is working to secure a contract with an incident response firm. Additionally, the University recently hired an Information Security Analyst, a newly created position designed to address smaller-scale alerts and incidents. Responsible University Personnel: Charles Pustz, Associate Vice President for Information Technology Services and Chief Information Officer; David Weissbohn, Director of Information Security and Compliance. Anticipated completion date: Upon the Illinois Public Higher Education Cooperative’s (IPHEC) vendor decision and upon approved funding, ITS is hoping to have a firm engaged by end of Fiscal Year 2024.

View Audit 300046

Finding 388265 (2023-002)

Significant Deficiency 2023

Governors State University

IL

Reporting Matching / Level of Effort / Earmarking Student Financial Aid § 200.303

2023-002 FINDING: ENROLLMENT REPORTING Corrective Action Plan: The University has already identified a method to report directly to the U.S. Department of Education’s National Student Loan Data System (NSLDS) all enrollment changes occurring after the end of the term. The University will continue...

2023-002 FINDING: ENROLLMENT REPORTING Corrective Action Plan: The University has already identified a method to report directly to the U.S. Department of Education’s National Student Loan Data System (NSLDS) all enrollment changes occurring after the end of the term. The University will continue to update timely the NSLDS enrollment history as needed when the situation of late withdrawals occurs beyond the reporting dates. Responsible University Personnel: John Perry, Executive Director of Financial Aid/ Scholarships and Registration; Timothy Carroll, Registrar. Anticipated completion date: Already implemented.

View Audit 300046

Finding 388253 (2023-002)

None 2023

Anne Arundel County, Maryland

MD

Reporting Subrecipient Monitoring

2023-002: 14.218 – CDBG – Entitlement Grants Cluster • Recommendation: We recommend the County establish and implement controls to maintain compliance with reporting requirements. • Explanation of disagreement with audit finding: There is no disagreement and management agrees with the finding. • Cor...

2023-002: 14.218 – CDBG – Entitlement Grants Cluster • Recommendation: We recommend the County establish and implement controls to maintain compliance with reporting requirements. • Explanation of disagreement with audit finding: There is no disagreement and management agrees with the finding. • Corrective action taken in response to finding: Management agrees to review the current procedures for submitting the required information through the Federal Funding Accountability and Transparency Act Subaward Reporting System to ensure the requirement for submission is met. • Name of the contact person responsible for corrective action: Kevin McMahon, Office of Finance

View Audit 300045

Finding 388235 (2023-001)

Significant Deficiency 2023

Heritage Valley Health System, INC

PA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding 2023-001—Significant Deficiency in Internal Controls over Compliance and Noncompliance Finding: ALN#93.498 Provider Relief Fund and American Rescue Plan Rural Distribution Contact Person: Garrett Richardson, Associate Vice President of Finance Department; Haley Kotun, Supervisor of Finan...

Finding 2023-001—Significant Deficiency in Internal Controls over Compliance and Noncompliance Finding: ALN#93.498 Provider Relief Fund and American Rescue Plan Rural Distribution Contact Person: Garrett Richardson, Associate Vice President of Finance Department; Haley Kotun, Supervisor of Finance Department Views of Responsible Officials: Management agrees and acknowledges that Heritage Valley is responsible to enhance the control and process to ensure future federal reporting deadlines are met. For this late reporting instance, management will comply with HRSA’s reporting instructions when such instructions become available. Corrective Action Plan and Expected Completion Date Heritage Valley management will ensure controls surrounding the timeliness of federal grant reporting, including appropriate communication between finance personnel to comply with required federal reporting time periods, are remediated and operating effectively. To date, Heritage Valley has been in close contact with HRSA to seek approval for Request to Report Late Due to Extenuating Circumstances and such approval has been made verbally. Management expects to take immediate action once Heritage Valley receives written notification from HRSA for the status of approval and modified report submission deadline.

View Audit 300014

Finding 388234 (2023-003)

Significant Deficiency 2023

Community Capital New York, Inc.

NY

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

Internal Controls over Compliance Requirements of Federal Awards Review process -- Recommendation We recommend that another level of review of the quarterly reporting be added to the review process. The person responsible for this additional review should be familiar with the grant budget and the un...

Internal Controls over Compliance Requirements of Federal Awards Review process -- Recommendation We recommend that another level of review of the quarterly reporting be added to the review process. The person responsible for this additional review should be familiar with the grant budget and the underlying supporting documentation that should be used to correctly calculate allowable salary and benefit costs. In the event that mistakes happen, the Organization should advise the federal agency on a timely basis and appropriately amend the reports. Corrective Action Plan -- The following procedures have been implemented: The Chief Executive Officer is reviewing quarterly Federal Awards reports before issuance, and comparing to supporting documentation.

View Audit 300013

Finding 388227 (2023-001)

Material Weakness 2023

Hamilton College

NY

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303 § 200.328 § 200.329

We agree that in previous years, there were deficiencies in compliance with reporting requirements related to the receipt and disbursement of federal funds. There has been turnover in Business Office staff, but now that staffing has stabilized, the following procedures will be implemented regarding ...

We agree that in previous years, there were deficiencies in compliance with reporting requirements related to the receipt and disbursement of federal funds. There has been turnover in Business Office staff, but now that staffing has stabilized, the following procedures will be implemented regarding the management of federal funds:  The Senior Accountant will be responsible for the receipt and disbursement of federal funds, and for monitoring reporting requirements  The Associate Vice President for Finance and Controller will oversee the process and ensure that spending guidelines are followed and that all deadlines for reporting are met

View Audit 299996

Finding 388209 (2023-011)

Significant Deficiency 2023

McKendree University

IL

Special Tests & Provisions Student Financial Aid Reporting § 200.303

2023-011 Student Financial Assistance Cluster Federal Supplemental Educational Opportunity Grants – Assistance Listing No. 84.007 Federal Work-Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Loans – Assistance Listing No. 84.268...

2023-011 Student Financial Assistance Cluster Federal Supplemental Educational Opportunity Grants – Assistance Listing No. 84.007 Federal Work-Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Loans – Assistance Listing No. 84.268 Teacher Education Assistance for College and Higher Education Grants– Assistance Listing No. 84.379 Recommendation: We recommend the University review current processes to ensure all compliance requirements are being met when using a third-party servicer to deliver Title IV credit balances. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The university will review current processes to ensure all compliance requirements are being met when using a third-party servicer for Title IV refunds. Names of the contact person responsible for corrective action: Scott Schneider and Patrick Michael Planned completion date for corrective action plan: June 30, 2024

View Audit 299965

Finding 388197 (2023-009)

Significant Deficiency 2023

McKendree University

IL

Matching / Level of Effort / Earmarking Special Tests & Provisions Student Financial Aid § 200.303

2023-009 Student Financial Assistance Cluster Federal Supplemental Educational Opportunity Grants – Assistance Listing No. 84.007 Federal Work-Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Loans – Assistance Listing No. 84.268...

2023-009 Student Financial Assistance Cluster Federal Supplemental Educational Opportunity Grants – Assistance Listing No. 84.007 Federal Work-Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Loans – Assistance Listing No. 84.268 Teacher Education Assistance for College and Higher Education Grants– Assistance Listing No. 84.379 Recommendation: We recommend the University review current processes for reporting to NSLDS and implement procedures to ensure submissions are reported timely and accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Processes are being updated to ensure submissions are being reported timely and accurately. Name of the contact person responsible for corrective action: Patrick Michael Planned completion date for corrective action plan: June 30, 2024

View Audit 299965

Finding 388179 (2023-006)

Significant Deficiency 2023

McKendree University

IL

Matching / Level of Effort / Earmarking Student Financial Aid Reporting § 200.303

2023-006 Student Financial Assistance Cluster Federal Supplemental Educational Opportunity Grants – Assistance Listing No. 84.007 Federal Work-Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Loans – Assistance Listing No. 84.268...

2023-006 Student Financial Assistance Cluster Federal Supplemental Educational Opportunity Grants – Assistance Listing No. 84.007 Federal Work-Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Loans – Assistance Listing No. 84.268 Teacher Education Assistance for College and Higher Education Grants– Assistance Listing No. 84.379 Recommendation: We recommend the University implement a formal review procedure to document that the direct loan reconciliations are performed on a timely basis each month. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: University procedures have been modified to accurately document the monthly reconciliations requiring review and sign off by the Vice President of Administration and Finance or their designee. Name of the contact person responsible for corrective action: Patrick Michael Planned completion date for corrective action plan: June 30, 2024

View Audit 299965

Finding 388173 (2023-005)

Significant Deficiency 2023

McKendree University

IL

Matching / Level of Effort / Earmarking Student Financial Aid Reporting § 200.303

2023-005 Student Financial Assistance Cluster Federal Supplemental Educational Opportunity Grants – Assistance Listing No. 84.007 Federal Work-Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Loans – Assistance Listing No. 84.268...

2023-005 Student Financial Assistance Cluster Federal Supplemental Educational Opportunity Grants – Assistance Listing No. 84.007 Federal Work-Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Loans – Assistance Listing No. 84.268 Teacher Education Assistance for College and Higher Education Grants– Assistance Listing No. 84.379 Recommendation: We recommend that the Student Financial Aid department work to ensure disbursements are reported to COD within 15 days of the disbursement date and that disbursements date reported in COD matches the disbursement date to the student. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Procedures have been updated to monitor and crosscheck COD reporting and disbursement timing to ensure compliance with the requirements. Name of the contact person responsible for corrective action: Patrick Michael Planned completion date for corrective action plan: June 30, 2024

View Audit 299965

Finding 388167 (2023-004)

Significant Deficiency 2023

McKendree University

IL

Matching / Level of Effort / Earmarking Student Financial Aid Eligibility § 200.303

2023-004 Student Financial Assistance Cluster Federal Supplemental Educational Opportunity Grants – Assistance Listing No. 84.007 Federal Work-Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Loans – Assistance Listing No. 84.268...

2023-004 Student Financial Assistance Cluster Federal Supplemental Educational Opportunity Grants – Assistance Listing No. 84.007 Federal Work-Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Loans – Assistance Listing No. 84.268 Teacher Education Assistance for College and Higher Education Grants– Assistance Listing No. 84.379 Recommendation: We recommend the University review reporting processes to ensure all students that require exit counseling receive it in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Processes have been updated to ensure exit counseling is conducted and properly documented for all students that require it and new employees have been trained on this requirement. Name of the contact person responsible for corrective action: Patrick Michael Planned completion date for corrective action plan: June 30, 2024

View Audit 299965

Finding 388123 (2023-001)

Material Weakness 2023

North Ridgeville City School District

OH

School Nutrition Programs Cash Management Material Weakness

Finding Number: 2023-001 Planned Corrective Action: In 2022- 2023, Aramark hired a new Food Service Supervisor. The Supervisor failed to report the numbers correctly. She was told to pull the POS report and use the Aramark calendar, which differs from a monthly calendar. Once she had the numbers, ...

Finding Number: 2023-001 Planned Corrective Action: In 2022- 2023, Aramark hired a new Food Service Supervisor. The Supervisor failed to report the numbers correctly. She was told to pull the POS report and use the Aramark calendar, which differs from a monthly calendar. Once she had the numbers, they would be manually input into the Aramark program. She was using these numbers to report to the ODE. When doing this, she made several errors, which resulted in us reporting more meals than we actually served. Correction : 1) Report numbers to the ODE using the CN6 and CN7 reports. 2) Correct our reported number to ODE using the CN6 and CN7 reports for August - November 2023. Anticipated Completion Date: 1) We started in December 2023 using the correct report s, the CN6 and CN 7, to report our numbers to the ODE for reimbursement. 2) In February, we put in the correct numbers for August- November 2023 with the ODE, so our numbers will balance for the 2023-2024 school year. Responsible Contact Person : Michael Pissini, Treasurer Leslie McKimmie, Food Service Director

View Audit 299940

Finding 388121 (2023-009)

Significant Deficiency 2023

Delaware State Housing Authority

DE

Subrecipient Monitoring Reporting Significant Deficiency § 200.1

DSHA will work immediately to update the most recent report with the proper data, including accurate SDI and AMI data, and ensure that the reported amounts for expenditures and obligations are correctly reflected. This will involve a thorough review of the original data sources and any available sup...

DSHA will work immediately to update the most recent report with the proper data, including accurate SDI and AMI data, and ensure that the reported amounts for expenditures and obligations are correctly reflected. This will involve a thorough review of the original data sources and any available supporting documentation to ensure accuracy. In addition, we will also establish a post‐report submission review to prevent similar issues from occurring in the future. This process will involve a comprehensive review of each report submitted to ensure accuracy, completeness, and compliance with reporting requirements. Finally, clear procedures will be established for maintaining supporting documents for Quarterly and Annual report submissions. The HAF Program Manager and the Vendor will collaborate and ensure the accuracy and reliability of the reports. Responsible Official: Brian Rossello, Director of Housing Finance Completion Date: March 2024

View Audit 299937

Finding 388120 (2023-008)

Significant Deficiency 2023

Delaware State Housing Authority

DE

Questioned Costs Matching / Level of Effort / Earmarking Eligibility

DSHA will ensure accurate calculation of applicant income. This will include implementing standardized procedures for verifying income sources, documenting calculations, and reviewing income determinations for accuracy. Additional training will be available to the processing team responsible for cal...

DSHA will ensure accurate calculation of applicant income. This will include implementing standardized procedures for verifying income sources, documenting calculations, and reviewing income determinations for accuracy. Additional training will be available to the processing team responsible for calculating applicant income. This will focus on proper methods for verifying income, calculating income eligibility, and identifying common errors that may lead to overpayments. The HAF Program Manager will coordinate with the Vendor to ensure accuracy of income calculations and prevent overpayments on assistance received. This corrective plan will be implemented immediately. Responsible Official: Brian Rossello, Director of Housing Finance Completion Date: March 2024

View Audit 299937 Questioned Costs: $1

Finding 388117 (2023-005)

Significant Deficiency 2023

Delaware State Housing Authority

DE

Special Tests & Provisions Allowable Costs / Cost Principles Reporting § 200.303

DSHA has contracted with a third-party vendor that will work in tandem with an Internal DSHA ERA Staff person to submit UST reports. DSHA will work to update its policies related to UST reports to include capturing uploaded reports, documents, and dates that information is submitted, saving informat...

DSHA has contracted with a third-party vendor that will work in tandem with an Internal DSHA ERA Staff person to submit UST reports. DSHA will work to update its policies related to UST reports to include capturing uploaded reports, documents, and dates that information is submitted, saving information to internal files as some information submitted to the UST Portal is not accessible for review after the reporting period has ended and report submission has been approved by UST. Responsible Official: Devon Manning, Director of Policy & Planning

View Audit 299937

Finding 388116 (2023-004)

Significant Deficiency 2023

Delaware State Housing Authority

DE

Questioned Costs Allowable Costs / Cost Principles Eligibility

DSHA recognizes that there were cases where cases were paid more than allowable under UST Program Guidelines. In future direct assistance programs, DSHA will update policies and procedures to add an internal DSHA staff review of any case that is approved for payment to ensure that program recipient...

DSHA recognizes that there were cases where cases were paid more than allowable under UST Program Guidelines. In future direct assistance programs, DSHA will update policies and procedures to add an internal DSHA staff review of any case that is approved for payment to ensure that program recipients are not approved for payments extending the UST’s current eighteen (18) months of assistance. DSHA will incorporate measures that regulate how direct payments are coded within its accounting department to ensure that all outgoing payments are made from the associated ERA account. Responsible Official: Devon Manning, Director of Policy and Planning. Completion Date: July 2023

View Audit 299937 Questioned Costs: $1

Corrective Action Plans

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