Corrective Action Plans

Finding 386777 (2023-005)

Significant Deficiency 2023

ME

Eligibility Reporting School Nutrition Programs

Management Response/Corrective Action Plan: Before the Nutrition Director submits the claim, the Business Manager will review the claim with the Nutrition Director.

View Audit 299071

Finding 386772 (2023-001)

None 2023

Big Brothers Big Sisters of Central Ohio, Inc. & Subsidiaries

OH

Subrecipient Monitoring Cash Management Reporting

Finding Number: 2023-001 Condition: The Organization failed to submit monthly reimbursement requests to the Franklin County Department of Job and Family Services by their due dates during the year ended June 30, 2023. Planned Corrective Action: The Organization will ensure that an appropriate staf...

Finding Number: 2023-001 Condition: The Organization failed to submit monthly reimbursement requests to the Franklin County Department of Job and Family Services by their due dates during the year ended June 30, 2023. Planned Corrective Action: The Organization will ensure that an appropriate staffing level and sufficient training will be achieved and maintained. The Organization will also implement system and process improvements to ensure timely submission. Contact Person Responsible for Corrective Action: Elizabeth Martinez, President and CEO Anticipated Completion Date: April 30, 2024

View Audit 299048

Finding 386724 (2023-001)

Significant Deficiency 2023

University System of New Hampshire

NH

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Education Stabilization Fund – Assistance Listing Number 84.425F Granite State College (recently merged as part of a new college within the University of New Hampshire) will work to resolve the reporting finding for fiscal year 2023 reporting. The College will provide training to staff on reporting...

Education Stabilization Fund – Assistance Listing Number 84.425F Granite State College (recently merged as part of a new college within the University of New Hampshire) will work to resolve the reporting finding for fiscal year 2023 reporting. The College will provide training to staff on reporting policies and procedures to ensure that information is reported in a timely manner. Name(s) of the contact person(s) responsible for corrective action: Susan Zipkin, Director, Accounting and Financial Compliance, University of New Hampshire Planned completion date for corrective action plan: February 29, 2024

View Audit 299022

Finding 386713 (2023-008)

Material Weakness 2023

City of Peabody

MA

Subrecipient Monitoring Material Weakness Reporting

CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Treasury The City of Peabody, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100 Qu...

CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Treasury The City of Peabody, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100 Quannapowitt Parkway, Suite 101 Wakefield, MA 01880 Audit period: July 1, 2022 through June 30, 2023 The finding from the June 30, 2023, schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. DEPARTMENT OF EDUCATION Passed through Massachusetts Department of Elementary and Secondary Education Education Stabilization Fund Education Stabilization Fund Federal Assistance Listing No. 84.425D, 84.425U and 84.425W 2023-008: Reporting to the State Compliance Requirement: Reporting Type of Finding: Compliance and Material Weakness in Internal Control Over Compliance Criteria or Specific Requirement: Grantees must comply with reporting requirements established by the Massachusetts Department of Elementary and Secondary Education, the City’s Pass-Through Grantor (State). In order for the State to comply with federal reporting requirements, the City is required to submit complete and accurate “Recipient Data Collection Forms” to the State. Condition: The City was unable to provide copies of the Recipient Data Collection Forms submitted to the State. Context: The City did not maintain sufficient documentation to demonstrate compliance with grant reporting requirements. Effect: The City has not complied with the grant requirements. Cause: Management has not established guidelines and procedures to ensure and demonstrate that required reporting is completed, retained, and available upon request. Questioned Costs: None reported. Recommendation: The City should implement internal control procedures to ensure compliance with all grant requirements including the completion and retention of all required reports. The documentation should be filed in an organized manner and readily available upon request. Views of Responsible Officials and Planned Corrective Actions: The School District will implement internal control procedures to ensure that the required reporting is completed, retained and maintained in an organized manner. Management plans to implement these procedures in 2024. If the Oversight Agency has questions regarding this plan, please call Samuel Rippin, School Business Manager, at 978-536-6520. Sincerely yours, Samuel Rippin School Business Manager City of Peabody

View Audit 299007

Finding 386697 (2023-006)

Material Weakness 2023

City of Peabody

MA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Treasury The City of Peabody, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100 Qu...

CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Treasury The City of Peabody, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100 Quannapowitt Parkway, Suite 101 Wakefield, MA 01880 Audit period: July 1, 2022 through June 30, 2023 The finding from the June 30, 2023, schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. DEPARTMENT OF EDUCATION Passed through Massachusetts Department of Elementary and Secondary Education Education Stabilization Fund Education Stabilization Fund Federal Assistance Listing No. 84.425D, 84.425U and 84.425W 2023-006: Controls for Monitoring Payroll Charged to the Grant Compliance Requirement: Allowable Costs/Cost Principles Type of Finding: Compliance and Material Weakness in Internal Control Over Compliance Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal Awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with applicable cost principles. Condition: Payroll expenditures charged to the Education Stabilization Fund grant are required to be supported with documentation (i.e., semi-annual certifications and personnel activity reports) substantiating that the employees are eligible to be charged to the grant and that the payroll charged relates to time spent accomplishing grant objectives. The City utilizes semi-annual time and effort certification forms to document the eligibility of the employees paid out of the grant. These forms, however, were not completed for each employee charged out of the grant. Context: The City did not maintain sufficient documentation to demonstrate compliance with federal and state time and effort reporting requirements in accordance with the provisions of Title 2 U.S. Code of Federal Regulations Part 225 Cost Principals for State, Local, and Indian Tribal Governments. Effect: The City has not complied with the federal and state time and effort reporting requirements. Cause: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required. Management also has not adopted and implemented standardized forms that include all data as required by federal and state guidelines to demonstrate compliance with these requirements. Questioned Costs: Total payroll costs charged to the grant in 2023 totaled $3,487,658, which was paid on a bi-weekly basis throughout the year. Three of the pay periods were selected for testing, which totaled $440,173 for 83 employees paid out of the grant during those pay periods. From the pay periods selected for testing, $440,173 of known questioned costs were identified. Repeat Finding: This matter was reported as a finding in the previous year as finding 2022-003. Recommendation: The City should establish written policies and procedures outlining the time and effort reporting and documentation requirements that must be adhered with to ensure compliance with federal and state time and effort reporting requirements. Management should adopt and implement standardized forms that include all data required by federal and state guidelines and provide training to ensure that program personnel understand the time and effort reporting requirements. Views of Responsible Officials and Planned Corrective Actions: The School District will immediately begin reissuing and recollecting the forms for the education stabilization grant for 2024, as well as into future periods. If the Oversight Agency has questions regarding this plan, please call Samuel Rippin, School Business Manager, at 978-536-6520. Sincerely yours, Samuel Rippin School Business Manager City of Peabody

View Audit 299007 Questioned Costs: $1

Finding 386685 (2023-003)

Material Weakness 2023

City of Peabody

MA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Treasury The City of Peabody, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100 Qu...

CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Treasury The City of Peabody, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100 Quannapowitt Parkway, Suite 101 Wakefield, MA 01880 Audit period: July 1, 2022 through June 30, 2023 The finding from the June 30, 2023, schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. DEPARTMENT OF EDUCATION Passed through Massachusetts Department of Elementary and Secondary Education Title I Grants to Local Educational Agencies Title I Grants to Local Educational Agencies Federal Assistance Listing No. 84.010 2023-003: Controls for Monitoring Payroll Charged to the Grant Compliance Requirement: Allowable Costs/Cost Principles Type of Finding: Compliance and Material Weakness in Internal Control Over Compliance Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal Awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with applicable cost principles. Condition: Payroll expenditures charged to the Title I grant are required to be supported with documentation (i.e., semi-annual certifications and personnel activity reports) substantiating that the employees are eligible to be charged to the grant and that the payroll charged relates to time spent accomplishing grant objectives. The City utilizes semi-annual time and effort certification forms to document the eligibility of the employees paid out of the grant. These forms, however, were not completed for each employee charged out of the grant. Context: The City did not maintain sufficient documentation to demonstrate compliance with federal and state time and effort reporting requirements in accordance with the provisions of Title 2 U.S. Code of Federal Regulations Part 225 Cost Principals for State, Local, and Indian Tribal Governments. Effect: The City has not complied with the federal and state time and effort reporting requirements. Cause: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required. Management also has not adopted and implemented standardized forms that include all data as required by federal and state guidelines to demonstrate compliance with these requirements. Questioned Costs: Total payroll costs charged to the grant in 2023 totaled $919,109, which was paid on a bi-weekly basis throughout the year. Three of the pay periods were selected for testing, which totaled $110,714 for 28 employees paid out of the grant during those pay periods. From the pay periods selected for testing, $110,714 of known questioned costs were identified. Repeat Finding: This matter was reported as a finding in the previous year as finding 2022-002. Recommendation: The City should establish written policies and procedures outlining the time and effort reporting and documentation requirements that must be adhered with to ensure compliance with federal and state time and effort reporting requirements. Management should adopt and implement standardized forms that include all data required by federal and state guidelines, and provide training to ensure that program personnel understand the time and effort reporting requirements. Views of Responsible Officials and Planned Corrective Actions: The School District will immediately begin reissuing and recollecting the forms for the Title I grant for 2024, as well as into future periods. If the Oversight Agency has questions regarding this plan, please call Samuel Rippin, School Business Manager, at 978-536-6520. Sincerely yours, Samuel Rippin School Business Manager City of Peabody

View Audit 299007 Questioned Costs: $1

Finding 386679 (2023-002)

Material Weakness 2023

City of Peabody

MA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Treasury The City of Peabody, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100 Qu...

CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Treasury The City of Peabody, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100 Quannapowitt Parkway, Suite 101 Wakefield, MA 01880 Audit period: July 1, 2022 through June 30, 2023 The finding from the June 30, 2023, schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. DEPARTMENT OF EDUCATION Passed through Massachusetts Department of Elementary and Secondary Education Special Education Cluster Special Education Grants to States Federal Assistance Listing No. 84.027 Special Education Preschool Grants Federal Assistance Listing No. 84.173 2023-002: Controls for Monitoring Payroll Charged to the Grant Compliance Requirement: Allowable Costs/Cost Principles Type of Finding: Compliance and Material Weakness in Internal Control Over Compliance Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal Awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with applicable cost principles. Condition: Payroll expenditures charged to the Special Education Cluster grant are required to be supported with documentation (i.e., semi-annual certifications and personnel activity reports) substantiating that the employees are eligible to be charged to the grant and that the payroll charged relates to time spent accomplishing grant objectives. The City utilizes semi-annual time and effort certification forms to document the eligibility of the employees paid out of the grant. These forms, however, were not completed for each employee charged out of the grant. Context: The City did not maintain sufficient documentation to demonstrate compliance with federal and state time and effort reporting requirements in accordance with the provisions of Title 2 U.S. Code of Federal Regulations Part 225 Cost Principals for State, Local, and Indian Tribal Governments. Effect: The City has not complied with the federal and state time and effort reporting requirements. Cause: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required. Management also has not adopted and implemented standardized forms that include all data as required by federal and state guidelines to demonstrate compliance with these requirements. Questioned Costs: Total payroll costs charged to the grant in 2023 totaled $1,794,406, which was paid on a bi-weekly basis throughout the year. Three of the pay periods were selected for testing, which totaled $156,211 for 65 employees paid out of the grant during those pay periods. From the pay periods selected for testing, $156,211 of known questioned costs were identified. Repeat Finding: This matter was reported as a finding in the previous year as finding 2022-001. Recommendation: The City should establish written policies and procedures outlining the time and effort reporting and documentation requirements that must be adhered with to ensure compliance with federal and state time and effort reporting requirements. Management should adopt and implement standardized forms that include all data required by federal and state guidelines and provide training to ensure that program personnel understand the time and effort reporting requirements. Views of Responsible Officials and Planned Corrective Actions: The School District will immediately begin reissuing and recollecting the forms for the special education grant for 2024, as well as into future periods. If the Oversight Agency has questions regarding this plan, please call Samuel Rippin, School Business Manager, at 978-536-6520. Sincerely yours, Samuel Rippin School Business Manager City of Peabody

View Audit 299007 Questioned Costs: $1

Finding 386677 (2023-004)

Significant Deficiency 2023

Community Health and Counseling Services

ME

HUD Housing Programs Reporting

Program Affected: 93.498 Provider Relief Fund and American Rescue Plan Rural Distribution, agreement period January 1, 2020 through June 30, 2023. Condition and Context:Of the one report haphazardly selected for testing, it was unable to be tested as it was not provided. Corrective Action Pla...

Program Affected: 93.498 Provider Relief Fund and American Rescue Plan Rural Distribution, agreement period January 1, 2020 through June 30, 2023. Condition and Context:Of the one report haphazardly selected for testing, it was unable to be tested as it was not provided. Corrective Action Plan:The new Finance Director will establish procedures to capture report submissions that are managed via a portal. The procedures will include parameters that can be used to verify timely submission. Responsible Official: Dale Hamilton, Executive Director & Kathie Norwood, Finance Director Implementation Date: April 1, 2024

View Audit 298999

Finding 386676 (2023-001)

Significant Deficiency 2023

City/county Association of Governments of San Mateo County

CA

Subrecipient Monitoring Reporting § 200.332 § 200.501

To improve the communication of the nature of the federal funding and associated requirements, C/CAG will ensure that future federal pass-through grant agreements include the following information and language: (1) The specific portion of funding that is federal funds, the Federal Awarding Agency, f...

To improve the communication of the nature of the federal funding and associated requirements, C/CAG will ensure that future federal pass-through grant agreements include the following information and language: (1) The specific portion of funding that is federal funds, the Federal Awarding Agency, full funding amount and applicable Federal Project Number, listing number and title. (2) A portion of the funds included are federal funds, and the recipient is responsible for compliance with all relevant Federal requirements, including, but not limited to § 200.501 Audit requirements and 2 CFR § 200.332 Requirements for pass-through entities.

View Audit 298992

Finding 386661 (2023-002)

Significant Deficiency 2023

Palmdale School District

CA

Subrecipient Monitoring Reporting Significant Deficiency

With the COVID-19 health pandemic came significant response and relief federal revenues in the General Fund. These funds included reporting requirements that had vague instructions and little subsequent clarifying information. The first GEER and ESSER Annual Report that was submitted on January 29, ...

With the COVID-19 health pandemic came significant response and relief federal revenues in the General Fund. These funds included reporting requirements that had vague instructions and little subsequent clarifying information. The first GEER and ESSER Annual Report that was submitted on January 29, 2021, requested Full-Time Equivalent (FTE) position data for four different historical dates (9/30/2018, 9/30/2019, 3/13/2020, and 9/30/2020). The District has documentation that agreed and supports three of the four figures reported to the California Department of Education (CDE); however, the supporting documentation for the 9/30/2019 FTE figure did not agree to the figure reported. The report contained the FTE of 1,714.00, but the supporting documentation maintained by the District had an FTE of 2,177.96. Unfortunately, the Fiscal Services Administrator who completed the calculation and submitted the report left employment with the District in June of 2021, so we are unable to determine why a different FTE figure was submitted than showed on the supporting backup documentation maintained by the District. Upon inquiry of the supporting documentation by the external auditors, the District recalculated the position FTE figures for the same period and the District has concluded that the 1,714.00 FTE figure submitted was incorrect.

View Audit 298972

Finding 386659 (2023-007)

Significant Deficiency 2023

Cabrini University

PA

Reporting Student Financial Aid Significant Deficiency

Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.268 Recommendation: The University should review its policies and procedures on reporting of enrollment status changes to NSLDS to ensure that all status changes are being reported accurately to be in compliance with regulatio...

Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.268 Recommendation: The University should review its policies and procedures on reporting of enrollment status changes to NSLDS to ensure that all status changes are being reported accurately to be in compliance with regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Typically this sort of error does not occur with the NSC and its handling of transmitted data. However, the Registrar’s Office will check enrollment transmissions approximately two weeks following submissions, to affirm proper handling of transmitted data. Name(s) of the contact person(s) responsible for corrective action: Marita Hurst, Registrar Planned completion date for corrective action plan: April 1, 2024

View Audit 298971

Finding 386651 (2023-005)

Significant Deficiency 2023

Cabrini University

PA

Student Financial Aid Reporting Significant Deficiency

Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the University evaluate its procedures and policies around reporting to the COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit fin...

Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the University evaluate its procedures and policies around reporting to the COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Currently, some files are being transferred automatically between COD & Cabrini by IT and some are being transferred manually by staff. Going forward all files will be transferred manually by the Financial Aid Director on a daily basis to ensure completion. Name(s) of the contact person(s) responsible for corrective action: Sean Hudson, Interim Director of Financial Aid Planned completion date for corrective action plan: April 1, 2024

View Audit 298971

Finding 386629 (2023-002)

Significant Deficiency 2023

The Colorado College and Subsidiaries

CO

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Condition: During testing of underlying enrollment information, we identified the following: • One student’s status change was not submitted to the NSLDS within 60 days. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action in Response to Finding: ...

Condition: During testing of underlying enrollment information, we identified the following: • One student’s status change was not submitted to the NSLDS within 60 days. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action in Response to Finding: The College will coordinate with their third-party servicer to identify the underlying cause and identify remediation to prevent this reporting error going forward. Name of the contact person responsible for corrective action: Phillip Apodaca, Registrar Planned completion date for corrective action plan: June 30, 2024

View Audit 298956

Finding 386620 (2023-001)

Significant Deficiency 2023

Town of Gilbert, Arizona

AZ

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

Finding Number: 2023‐001 Program Name/Assistance Listing Title: CDBG – Entitlement Grants Cluster Assistance Listing Number: 14.218 Contact Person: Linda Ayres, Community Resource Program Supervisor Anticipated Completion Date: March 2024 Planned Corrective Action: Management will strength...

Finding Number: 2023‐001 Program Name/Assistance Listing Title: CDBG – Entitlement Grants Cluster Assistance Listing Number: 14.218 Contact Person: Linda Ayres, Community Resource Program Supervisor Anticipated Completion Date: March 2024 Planned Corrective Action: Management will strengthen the Town’s system of internal procedures by providing additional reporting measures for first‐tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). As of the date of this report, management has submitted reports for current subcontracts greater than $30,000 and will submit reports moving forward by the end of the month following the month in which subawards greater than $30,000 are awarded.

View Audit 298939

Finding 386617 (2023-002)

None 2023

City of Carson

CA

Reporting

Access to State and Local Fiscal Recovery Funds portal was available to the City Accounting Team on February 9, 2023. The July 1 – Sept 30 (2022-2023) report was not submitted due to the report deadline had passed with no filing extension granted. All subsequent reports have been timely filed. Corr...

Access to State and Local Fiscal Recovery Funds portal was available to the City Accounting Team on February 9, 2023. The July 1 – Sept 30 (2022-2023) report was not submitted due to the report deadline had passed with no filing extension granted. All subsequent reports have been timely filed. Corrective Action Plan (CAP) has been implemented as of June 2023. Staff responsible for the CAP are Accounting Manager Hnin Phyu and Accountant Priscilla Carreras.

View Audit 298932

Finding 386616 (2023-001)

None 2023

City of Carson

CA

Reporting

The City implemented the new accounting rule GASB96 SBITA in Fiscal Year 2022-23. Therefore, the City had SBITA related journal entries, and inadvertently reported the non-actual expenditures that should not be accounted for on the Federal report. The City will closely review the federal expenditure...

The City implemented the new accounting rule GASB96 SBITA in Fiscal Year 2022-23. Therefore, the City had SBITA related journal entries, and inadvertently reported the non-actual expenditures that should not be accounted for on the Federal report. The City will closely review the federal expenditures and ensure proper reporting of the program/activity moving forward. Corrective Action Plan (CAP) has been implemented as of March 21, 2024. Staff responsible for the CAP are Accounting Manager Hnin Phyu and Accountant Phat Nguyen.

View Audit 298932

Finding 386607 (2023-004)

Significant Deficiency 2023

Municipality of Coamo

PR

Subrecipient Monitoring Reporting Significant Deficiency § 200.332

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF COAMO Corrective Action Plan For the Fiscal Year Ended June 30, 2023 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Acc...

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF COAMO Corrective Action Plan For the Fiscal Year Ended June 30, 2023 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2022 – June 30, 2023 Fiscal Year: 2022-2023 Principal Executive: Hon. Juan C. García Padilla, Mayor Contact Person: Mrs. Miraisa David Esparra, Finance and Budget Director Phone: (787) 825-1150 Original Finding Number: 2023-004 Statement of Concurrence or Non concurrence: We concur with the finding. Corrective Action: The Program Director is aware about the compliance requirement. We gave instructions to the Program Director to maintain a dateline control sheet to ascertain that required reports were submitted within the due date. Implementation Date: March 21, 2024 Responsible Person: Mr. Héctor R. Sanjurjo Rodríguez Federal Programs Director

View Audit 298919

Finding 386588 (2023-017)

Significant Deficiency 2023

State of Mississippi Institutions of Higher Learning

MS

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Department of Education 2023-017 Education Stabilization Fund – Assistance Listing No. 84.425E, F, J, T (MUW) Condition: Annual Reporting: MUW could not provide evidence of review over the annual report submitted March 24, 2023. Quarterly Reporting: MUW submitted an out-of-date quarterly form for t...

Department of Education 2023-017 Education Stabilization Fund – Assistance Listing No. 84.425E, F, J, T (MUW) Condition: Annual Reporting: MUW could not provide evidence of review over the annual report submitted March 24, 2023. Quarterly Reporting: MUW submitted an out-of-date quarterly form for the quarter ending September 30, 2022. In addition, MUW could not provide evidence of review over the quarterly report submitted for the quarter ended September 30, 2022. Recommendation: We recommend the institutions strengthen their understanding of the reporting requirements established by the grant and ensure supporting documentation is maintained to substantiate amounts reported. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Grant Accountant will strengthen their understanding of the reporting requirements established by the grant and stay abreast of any changes/revisions to those reporting requirements. They will work in conjunction with the Director of Sponsored Programs. Additionally, the Grant Accountant has created a cover sheet that will be signed by the Vice President of Finance and Administration upon review of the report being submitted. The completed and signed form will serve as evidence that accompanying report has been reviewed. All documentation will be retained in University Accounting. Name(s) of the contact person(s) responsible for corrective action: Rachel Sudduth. Planned completion date for corrective action plan: March 21, 2024. If the Department of Education has questions regarding this plan, please call Susan Sobley at(662) 329-7214. 2023-017 Education Stabilization Fund - Assistance Listing No. Assistance Listing No. 84.425E, F, J, T (MVSU) Condition: Quarterly Reporting: MVSU could not provide evidence of review over the quarterly report submitted for the quarter ended June 30, 2022. Annual Reporting: MVSU could not provide evidence of review over the annual report submitted March 25, 2023. Recommendation: We recommend the institutions strengthen their understanding of the reporting requirements established by the grant and ensure supporting documentation is maintained to substantiate amounts reported. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The quarterly reports with supporting documentation have been submitted to the Director of Accounting and Vice President for Business and Finance review prior to the posting deadline. This action started with the quarterly report submitted for the quarter ending June 30, 2023. The deadline for posting this quarterly report was July 10, 2023. Additionally, the annual reports with supporting documentation will be submitted to the Director of Accounting and Vice President for Business and Finance in a timely manner for review and verification prior to the submission deadline. Name(s) of the contact person(s) responsible for corrective action: Samuel Melton Planned completion date for corrective action plan: July 10, 2023 If the U.S. Department of Education has questions regarding this plan, please call Samuel Melton at 662.254.3882.

View Audit 298874

Finding 386586 (2023-015)

Significant Deficiency 2023

State of Mississippi Institutions of Higher Learning

MS

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Department of Education 2023-015 Education Stabilization Fund – Assistance Listing No. 84.425F Condition: The University drew funds in fiscal year 2022 for amounts earned in fiscal year 2022 but were not reported on the SEFA until fiscal year 2023. Recommendation: We recommend the institution revi...

Department of Education 2023-015 Education Stabilization Fund – Assistance Listing No. 84.425F Condition: The University drew funds in fiscal year 2022 for amounts earned in fiscal year 2022 but were not reported on the SEFA until fiscal year 2023. Recommendation: We recommend the institution review and revise its current reporting procedures and review requirements to ensure that federal expenditures are properly identified and classified. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: University Accounting will review and revise its current reporting procedures and review requirements to ensure that federal expenditures are properly identified and classified. Name(s) of the contact person(s) responsible for corrective action: Rachel Sudduth Planned completion date for corrective action plan: April 1, 2024 If the Department of Education has questions regarding this plan, please call Susan Sobley at 662-386-1403.

View Audit 298874

Finding 386573 (2023-010)

Significant Deficiency 2023

State of Mississippi Institutions of Higher Learning

MS

Student Financial Aid Reporting Significant Deficiency § 200.303

Department of Education 2023-010 NSLDS Enrollment Reporting (ASU) Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Auditors’ Recommendation: During CLA testing of Special Tests and Provisions. CLA noted that the University was not in compliance with the federal f...

Department of Education 2023-010 NSLDS Enrollment Reporting (ASU) Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Auditors’ Recommendation: During CLA testing of Special Tests and Provisions. CLA noted that the University was not in compliance with the federal financial aid regulations. The school is required to report changes in the student’s enrollment status, the effective date of the status and an anticipated completion date. Changes in enrollment to less than half-time, graduated, or withdrawn status must be reported within 30 days. However, if a Roster file is expected within 60 days, you may provide the data on that Roster file (34CFR section 682.610). Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We have made significant changes during fiscal year 2024 in the Office of Student Records to address controlled and non-compliance Title IV regulations. While significant changes were made, we recognize that additional improvements are needed. The Registrar will implement internal controls to ensure all Title IV requirements are met regarding enrollment reporting. In addition, the Registrar will create a student enrollment procedures manual and implement a monitoring process to ensure that enrollment statuses are reported accurately and timely to NSLDS. Name(s) of the contact person(s) responsible for corrective action: Kisha Bond Planned completion date for corrective action plan: The planned completion date for this corrective action will be August 2024. If the U.S. Department of Education has questions regarding these plans, please call Juanita Edwards at 601-877-6672. 2023-010 NSLDS Enrollment Reporting (JSU) Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Auditors’ Recommendation: During CLA testing of Special Tests and Provisions. CLA noted that the University was not in compliance with the federal financial aid regulations the school is required to report changes in the student’s enrollment status, the effective date of the status and an anticipated completion date. Changes in enrollment to less than half-time, graduated, or withdrawn status must be reported within 30 days. However, if a Roster file is expected within 60 days, you may provide the data on that Roster file (34CFR section 682.610). Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Jackson State University has an established and published academic calendar which guides the day-to-day academic operations and functions of the University. In some instances, the census and financial purge deadlines are extended to ensure students complete their registration requirements. When extensions are provided, the enrollment file is unable to be submitted timely and also causes delays in processing the Enrollment Error report. To alleviate the untimely submission of the Enrollment Report, different practices have been established to aid students in completing their registration before the published deadline and subsequently ensuring the Enrollment file is submitted by the deadline. The University will adhere to published deadlines to prevent delays in reporting and error resolution. The University will enhance semester onboarding by: • Begin purge process earlier in the semester to ensure timely enrollment verification for each semester. • Increase communications between Office of the Registrar and Office of Financial Aid to weekly checks to discover and resolve resolutions within a 5-day window. This ensures we will meet the 10-day resolution deadline. Name(s) of the contact person(s) responsible for corrective action: Ozie Ratcliff, Director of Financial Aid and Lekesha Tubbs, University Registrar. Planned completion date for corrective action plan: Updated process will begin 3/25/2024. If the U.S. Department of Education has questions regarding these plans, please call Ozie Ratcliff at 601-979-3347. 2023-010 NSLDS Enrollment Reporting (UMMC) Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Auditors’ Recommendation: During CLA testing of Special Tests and Provisions. CLA noted that the University was not in compliance with the federal financial aid regulations the school is required to report changes in the student’s enrollment status, the effective date of the status and an anticipated completion date. Changes in enrollment to less than half-time, graduated, or withdrawn status must be reported within 30 days. However, if a Roster file is expected within 60 days, you may provide the data on that Roster file (34CFR section 682.610). Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Office of Enrollment Management worked with DIS to create a supplement report (UMC RPT ST Student Academic Program Status Withdrawn, Dismissed or LOA-V2) to capture students whose enrollment status changes but is not picked up through monthly clearinghouse submissions. This report will run in tandem with our monthly clearinghouse report and any student with a status change not pulled on the clearinghouse report will be manually updated within the National Student Clearinghouse database by our Associate Director of Enrollment Services. These updates will then be reported to NSLDS, along with our monthly enrollment report. Name of the contact person responsible for corrective action: Dr. Emily Cole, Executive Director of Enrollment Management Planned completion date for corrective action plan: Effective immediately. The Office of Enrollment Management will begin utilizing the new report with the March enrollment file submitted to clearinghouse. If the U.S. Department of Education has questions regarding these plans, please call Julie Schwindt at 601-984-1058.

View Audit 298874

Finding 386572 (2023-009)

Significant Deficiency 2023

State of Mississippi Institutions of Higher Learning

MS

Student Financial Aid Reporting Significant Deficiency § 200.303

Department of Education 2023–009 Common Origination and Disbursement (COD) Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Condition: The Fall 2022 and Spring 2023 disbursement dates in COD for Parent Plus Direct Loans did not match the disbursement date on the ...

Department of Education 2023–009 Common Origination and Disbursement (COD) Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Condition: The Fall 2022 and Spring 2023 disbursement dates in COD for Parent Plus Direct Loans did not match the disbursement date on the student ledgers. Auditors’ Recommendation: During CLA testing of Eligibility. CLA noted that the University was not in compliance with the federal financial aid regulations COD reporting requirements, including reporting disbursements, adjustments, and cancellations in a timely and accurate manner. CLA recommend that the entity strengthen its internal controls to ensure that all disbursement dates are reported to COD correctly. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The financial aid office will conduct bi-weekly reviews of enrollment changes, including university withdrawals. In addition, bi- weekly reviews of adjustment completion will be done to ensure banner adjustments are sent to COD within 10-14 business days. Name of the contact person responsible for corrective action: Ozie Ratcliff – Director of Financial Aid Planned completion date for corrective action plan: Updated process will begin 3/25/2024. If the Department of Education has questions regarding this plan, please call Ozie Ratcliff at 601-979-3347.

View Audit 298874

Finding 386571 (2023-008)

Significant Deficiency 2023

State of Mississippi Institutions of Higher Learning

MS

Reporting Significant Deficiency Equipment & Real Property Management § 200.303

Department of Health and Human Services 2023-008 Head Start Program – Assistance Listing No. 93.600 Condition: The University filed the Real Property Status Report SF-429 after the deadline. Recommendation: We recommend the institutions review and revise its current reporting procedures and review r...

Department of Health and Human Services 2023-008 Head Start Program – Assistance Listing No. 93.600 Condition: The University filed the Real Property Status Report SF-429 after the deadline. Recommendation: We recommend the institutions review and revise its current reporting procedures and review requirements to ensure that the reports are submitted accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Mississippi State University will review and revise the current reporting procedures for the SF 429: Real Property Status Report to ensure reports are submitted in accordance with established deadlines. Name(s) of the contact person(s) responsible for corrective action: Tucker, Director Sponsored Programs Planned completion date for corrective action plan: June 30, 2024 If the Department of Health and Human Services has questions regarding this plan, please call Jonathan Tucker at 662-325-1930.

View Audit 298874

Finding 386570 (2023-007)

Significant Deficiency 2023

State of Mississippi Institutions of Higher Learning

MS

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Department of Health and Human Services 2023-007 FFATA Reporting – Reports filed past the deadline – Assistance Listing No. 93.211 Condition: FFATA reporting was not submitted timely Auditors’ Recommendation: We recommend the institution strengthens their understanding of the reporting requirements ...

Department of Health and Human Services 2023-007 FFATA Reporting – Reports filed past the deadline – Assistance Listing No. 93.211 Condition: FFATA reporting was not submitted timely Auditors’ Recommendation: We recommend the institution strengthens their understanding of the reporting requirements established by the grant and ensure reports are filed timely Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The respective Supervisor of Post-Award Accounting or the Accounting Specialist position which handles this responsibility reviews a fully executed sub-agreement and they identify or determine if the applicable award, whether new or an amendment, meets the FFATA threshold. If the award meets the prescribed threshold, essential data are compiled from each applicable sub-agreement(s) via an internal Post-Award sub-award tracking spreadsheet for entry into the FSRS.gov. Effective September 2023, the above stated process is being completed no more frequently than weekly, and no less frequently than monthly. Once all data has been successfully entered and uploaded, the Supervisor, Accounting Specialist, or designee will confirm that the report has been successfully submitted via an email. Beginning March 2024, submitted reports are saved on the shared drive in a FFATA folder organized by fiscal year and month. The submission date will be incorporated into the name of the file to specifically identify the date the report was successfully submitted. Effective March 2024, once the FFATA reporting process is complete, notification is also made via email to the appropriate management personnel regarding the completion of this entire process as an additional internal control and to ensure compliance of this reporting requirement as identified in 2 CFR Part 170. Name(s) of the contact person(s) responsible for corrective action: Julie Schwindt, Director, Post-Award Accounting Planned completion date for corrective action plan: March 31, 2024 If the Department of Health and Human Services has questions regarding this plan, please call Julie Schwindt at 601-984-1058.

View Audit 298874

Finding 386564 (2023-003)

Significant Deficiency 2023

State of Mississippi Institutions of Higher Learning

MS

Reporting § 200.303 § 200.502 § 200.510

Department of Health and Human Services 2023-003 SEFA Reporting – Recording Expenses in the Correct Period – Assistance Listing No. 93.211 Condition: Schedule of Expenditures of Federal Awards (SEFA) contained expenses that were not allowable. Auditors’ Recommendation: We recommend the institutions...

Department of Health and Human Services 2023-003 SEFA Reporting – Recording Expenses in the Correct Period – Assistance Listing No. 93.211 Condition: Schedule of Expenditures of Federal Awards (SEFA) contained expenses that were not allowable. Auditors’ Recommendation: We recommend the institutions review and revise its current reporting procedures and review requirements to ensure that federal expenditures are properly identified, recorded, and classified in the accurate year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: During a reconciliation of the project, Post-Award Accounting identified $1,175 in salary that should not have been recorded to the grant. These expenses were not reported to the sponsor, nor were they invoiced. However, expenditures were not removed from the grant fund promptly. To address this finding, campus grant administrators will be provided with a deadline to remove unallowable expenditures. If the expenditures are not removed according to this deadline, the responsible departmental chair or dean will be notified of the non-compliance until the expenditure is removed. Name(s) of the contact person(s) responsible for corrective action: Julie Schwindt, Director, Post-Award Accounting Planned completion date for corrective action plan: June 30, 2024. If the Department of Health and Human Services has questions regarding this plan, please call Julie Schwindt at 601-984-1058.

View Audit 298874

Finding 386561 (2023-002)

Material Weakness 2023

State of Mississippi Institutions of Higher Learning

MS

Reporting § 200.303 § 200.502 § 200.510

Department of Education 2023-002 Title I, Special Education Grants to States, Career and Technical Education – Assistance Listing No. 84.010, 84.027, 84.048 Condition: The Schedule of Expenditures of Federal Awards (SEFA) contained errors and incorrect information which affected the major program de...

Department of Education 2023-002 Title I, Special Education Grants to States, Career and Technical Education – Assistance Listing No. 84.010, 84.027, 84.048 Condition: The Schedule of Expenditures of Federal Awards (SEFA) contained errors and incorrect information which affected the major program determination. Auditors' Recommendation: We recommend the institution review and revise its current reporting procedures and review requirements to ensure that federal expenditures are properly identified and classified. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Mississippi State University will review and revise its current reporting procedures related to awards reflecting multiple ALNs and sources of funding. The Office of Sponsored Projects and Sponsored Programs Accounting will collaborate, on a case-by-case basis, to ensure federal expenditures are properly identified and classified for reporting on the Schedule of Federal Expenditures. Name(s) of the contact person(s) responsible for corrective action: Kacey Strickland, Executive Director for Research Administration and Jonathan Tucker, Director of Sponsored Programs Accounting Planned completion date for corrective action plan: June 30, 2024 If the Department of Education has questions regarding this plan, please call Jonathan Tucker at 662-325-1930

View Audit 298874

Corrective Action Plans

Filters