Corrective Action Plans

Finding 384877 (2023-018)

Material Weakness 2023

State of Vermont

VT

Subrecipient Monitoring Material Weakness Reporting § 200.303

To address the accuracy and timeliness of our entries into the FFATA system, we will use the USASPENDING.GOV website to assist us in reconciling what has been entered into the FFATA system. This will allow us to ensure that our grant ledgers agree with what is entered into FFATA. In March 2023 we s...

To address the accuracy and timeliness of our entries into the FFATA system, we will use the USASPENDING.GOV website to assist us in reconciling what has been entered into the FFATA system. This will allow us to ensure that our grant ledgers agree with what is entered into FFATA. In March 2023 we started reconciliations and plan to continue reconciling a couple times each year. The work will be done by the Deputy CFO or position assigned by the Deputy CFO. We will also implement a process that will have all the steps necessary for a grant award or an amendment to ensure it is posted properly within our internal files and the external systems. This will ensure that new awards and amendments get routed and entered in the FFATA system timely. We will look into the Batch upload process to allow for data to be entered into the system easier. Position Responsible for Implementation of Corrective Action Name: Sean Cousino Position: Deputy CFO Email: sean.couisno@vermont.gov Phone Number: 802 595-3693 Date of Implementation of Corrective Action: 5/01/2024

View Audit 297960

Finding 384875 (2023-016)

Significant Deficiency 2023

State of Vermont

VT

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

To address the accuracy and timeliness of our entries into the FFATA system, we will use the USASPENDING.GOV website to assist us in reconciling what has been entered into the FFATA system. This will allow us to ensure that our grant ledgers agree with what is entered into FFATA. In March 2023 we s...

To address the accuracy and timeliness of our entries into the FFATA system, we will use the USASPENDING.GOV website to assist us in reconciling what has been entered into the FFATA system. This will allow us to ensure that our grant ledgers agree with what is entered into FFATA. In March 2023 we started reconciliations and plan to continue reconciling a couple times each year. The work will be done by the Deputy CFO or position assigned by the Deputy CFO. We will also implement a process that will have all the steps necessary for a grant award or an amendment to ensure it is posted properly within our internal files and the external systems. This will ensure that new awards and amendments get routed and entered in the FFATA system timely. We will look into the Batch upload process to allow for data to be entered into the system easier. Position Responsible for Implementation of Corrective Action Name: Sean Cousino Position: Deputy CFO Email: sean.couisno@vermont.gov Phone Number: 802 595-3693 Date of Implementation of Corrective Action: 5/01/2024

View Audit 297960

Finding 384860 (2023-011)

Significant Deficiency 2023

State of Vermont

VT

Subrecipient Monitoring Reporting § 200.208 § 200.303 § 200.332 § 200.425 § 200.513

FAIN (Federal Award Identification Number) and Federal Award Date: The following action has been implemented to include the FAIN & Award date on all awards for ALN 20.509: All awards executed for Public Transit will include a “Grant Insert Sheet”. The Grant Insert Sheet will be identified on the Par...

FAIN (Federal Award Identification Number) and Federal Award Date: The following action has been implemented to include the FAIN & Award date on all awards for ALN 20.509: All awards executed for Public Transit will include a “Grant Insert Sheet”. The Grant Insert Sheet will be identified on the Part 1 Grant award detail document. Box “36” titled FAIN, will include text that reads “See attachment B”. The Grant Insert Sheet is a document that is completed by the Public Transit Unit and is provided to the Grants Unit for award execution. This sheet includes detailed information related to the award. To address the deficiency, The Grant Insert sheet has been updated to include FAIN Numbers and the Federal Award Date. To ensure the Agency of Transportation meets this compliance requirement, the Grants Unit will verify this information is included prior to award execution. Anticipated completion date: This action went into effect as of January 12, 2024. Person Responsible for Corrective Action: Ross MacDonald, Public Transit Program Manager ross.macdonald@vermont.gov Tricia Scribner, Grants Unit Manager tricia.scribner@vermont.gov Management Review Schedules In the past, The Public Transit Program has used the State Fiscal year for the timing/scheduling of the 3-year Management Reviews. For example, if the completion of the last Management Review occurred in FY 2020, then we would ensure a new Management Review began at any time during FY2023. We understand this could lead to more than exactly 3 years between these reviews. Due to this finding, we will now establish a starting month/date for each provider, with 3-year intervals between the start of each Management Review. We have attached the updated schedule and will adhere to this from this day forward. Anticipated completion date: As of December 27, 2023, the updated Management Review Schedule is in effect. Person Responsible for Corrective Action: Ross MacDonald, Public Transit Program Manager ross.macdonald@vermont.gov

View Audit 297960

Finding 384859 (2023-010)

Significant Deficiency 2023

State of Vermont

VT

Subrecipient Monitoring Reporting § 200.303 § 200.332

The Agency had last year recognized a need to provide training and technical assistance to State Agencies and Departments. The Agency provided Uniform Guidance training in February and March of 2023. The Agency developed and delivered a subrecipient monitoring framework which included tools to fac...

The Agency had last year recognized a need to provide training and technical assistance to State Agencies and Departments. The Agency provided Uniform Guidance training in February and March of 2023. The Agency developed and delivered a subrecipient monitoring framework which included tools to facilitate subrecipient risk assessments, subrecipient monitoring plans based on the initial risk assessments, testing of transaction records, desk reviews of subrecipients, and corrective action plans. The Agency performed desk reviews for agencies and departments in the first six months of Fiscal Year 2024. As part of the desk review process, preliminary reports are issued, mitigation opportunities are presented, mitigation opportunities are implemented as appropriate, and final reports are shared across staff and management. The Agency will continue to provide oversight and monitoring for agency adherence to subrecipient monitoring procedures, informed by our ongoing agency and program-level compliance risk assessments, which include factors such as program complexity and history of audit findings. Scheduled Completion Date of Corrective Action Plan: Completed: July, 2023: Subrecipient Monitoring Framework Provided to Agencies & Departments Completed: December, 2023: Sampling completed by Agency Expected: April, 2024: Post-Sampling Follow-up with Agencies and Departments Expected: June, 2024: Continuing Monitoring and Technical Assistance Processes Expected: June, 2024: Additional Training for Agencies and Departments Contacts for Corrective Action Plan: Douglas Farnham Chief Recovery Officer, Vermont State Recovery Office Douglas.Farnham@vermont.gov (802) 585-8119 Ethan Hurley Director of Finance & Operations, Vermont State Recovery Office Ethan.Hurley@vermont.gov (802) 461-5317

View Audit 297960

Finding 384858 (2023-009)

Material Weakness 2023

State of Vermont

VT

Matching / Level of Effort / Earmarking Subrecipient Monitoring Material Weakness § 200.303

The reporting portal of the U.S. Treasury changes on an almost quarterly basis. These changes include new data requirements, added/changed functionality, and new data verification mechanisms. The incredibly small group of dedicated reporters for the Agency does their best to ensure that every new c...

The reporting portal of the U.S. Treasury changes on an almost quarterly basis. These changes include new data requirements, added/changed functionality, and new data verification mechanisms. The incredibly small group of dedicated reporters for the Agency does their best to ensure that every new change in the portal process is recognized and incorporated into our processes and that the data in the portal matches what we have on file. Regarding the reporting period in question, current period obligations were inadvertently not reported at the individual project level due to an error in an internal data query used to generate the project upload templates used to enter data into the portal. The error went unnoticed by Agency staff partially because verification of cumulative obligations and total current period obligations, which is automatically verified in the portal and double checked by Agency staff, was successful which suggested there were no issues with the uploaded data. After researching the issue, Agency staff discovered that the data provided at the project level is not used in any auto calculations in the portal and there are no verification mechanisms in place within the portal to ensure it is accurate. Moving forward, the Agency will initiate a new process. A primary review of the templates will be conducted by an individual other than the individual that has prepared the templates before uploading. Additionally, a review of the portal data by a multi-person team will be completed before the portal data is certified. Scheduled Completion Date of Corrective Action Plan: Expected: April, 2024: New processes integrated into FY24 Q3 Reporting Cycle Contacts for Corrective Action Plan: Douglas Farnham Chief Recovery Officer, Vermont State Recovery Office Douglas.Farnham@vermont.gov (802) 585-8119 Ethan Hurley Director of Finance & Operations, Vermont State Recovery Office Ethan.Hurley@vermont.gov (802) 461-5317

View Audit 297960

Finding 384850 (2023-005)

Material Weakness 2023

State of Vermont

VT

Internal Control / Segregation of Duties Material Weakness Reporting § 200.303

The Department is currently undergoing a division and business unit wide analysis of our internal controls and procedures. As part of that effort, the Department will review internal controls and update as necessary to ensure that all required reports are filed timely and accurately and that report...

The Department is currently undergoing a division and business unit wide analysis of our internal controls and procedures. As part of that effort, the Department will review internal controls and update as necessary to ensure that all required reports are filed timely and accurately and that reports are reviewed and approved by authorized State officials prior to submission. Cameron Wood, UI Director, Cameron.Wood@vermont.gov Scheduled Completion Date of Corrective Action Plan: August 31, 2024

View Audit 297960

Finding 384836 (2023-003)

Significant Deficiency 2023

State of Vermont

VT

Subrecipient Monitoring Reporting School Nutrition Programs § 200.303

To address the accuracy and timeliness of our entries into the FFATA system, we will use the USASPENDING.GOV website to assist us in reconciling what has been entered into the FFATA system. This will allow us to ensure that our grant ledgers agree with what is entered into FFATA. In March 2023 we s...

To address the accuracy and timeliness of our entries into the FFATA system, we will use the USASPENDING.GOV website to assist us in reconciling what has been entered into the FFATA system. This will allow us to ensure that our grant ledgers agree with what is entered into FFATA. In March 2023 we started reconciliations and plan to continue reconciling a couple times each year. The work will be done by the Deputy CFO or position assigned by the Deputy CFO. We will also implement a process that will have all the steps necessary for a grant award or an amendment to ensure it is posted properly within our internal files and the external systems. This will ensure that new awards and amendments get routed and entered in the FFATA system timely. We will look into the Batch upload process to allow for data to be entered into the system easier. Name: Sean Cousino Position: Deputy CFO Email: sean.couisno@vermont.gov Phone Number: 802 595-3693 Date of Implementation of Corrective Action: 5/01/2024

View Audit 297960

Finding 384825 (2023-001)

None 2023

Sacred Heart University, Inc.

CT

Student Financial Aid Special Tests & Provisions Eligibility

Contact person responsible for corrective action: University Registrar Corrective action: Sacred Heart University implemented a comprehensive corrective action plan in collaboration with the following key stakeholders: Sacred Heart University’s enterprise resource provider (ERP), Ellucian; the Regi...

Contact person responsible for corrective action: University Registrar Corrective action: Sacred Heart University implemented a comprehensive corrective action plan in collaboration with the following key stakeholders: Sacred Heart University’s enterprise resource provider (ERP), Ellucian; the Registrar’s Office; and Sacred Heart University’s Department of Information Technology (IT). Sacred Heart University acknowledges the erroneous reporting of graduation effective dates for two students, wherein the effective start date of their first graduate course mistakenly overrode their previously reported correct graduation date. The University took decisive action to address the inaccuracies identified within a summer 2023 enrollment submission to National Student Clearinghouse for Branch 80 and Branch 81. Sacred Heart University conducted a thorough investigation with Ellucian Support to identify the source of these errors. The investigation resulted in a determination by Ellucian Support that the reporting error was caused by a software bug within its software platform, Ellucian Colleague. Ellucian developed a patch, released in October 2023, to rectify the issue. Implementation of this patch by the Sacred Heart University Information Technology department is scheduled for March 2024. Proposed completion date: March 31, 2024

View Audit 297946

Finding 384805 (2023-002)

Significant Deficiency 2023

Dominican University of California

CA

Student Financial Aid Allowable Costs / Cost Principles Cash Management

Corrective Action Plan: Management agrees with the recommendation. Regarding the repeat condition of the total number of undergraduate and graduate students, it was partially corrected as the presentation of 1,219 was correct for undergraduate and the total number of enrolled undergraduate and gradu...

Corrective Action Plan: Management agrees with the recommendation. Regarding the repeat condition of the total number of undergraduate and graduate students, it was partially corrected as the presentation of 1,219 was correct for undergraduate and the total number of enrolled undergraduate and graduate was 1,818, however the supporting data was not. The Financial Aid Office and the Business Service Office have documented the process and data source to obtain accurate data for reporting purposes. This will be corrected moving forward and reflected in the revised reporting of FISAP on December 15, 2023. Regarding the repeat condition of the tuition and fees reporting, the Business Service Office has documented the reconciling process and data source to ensure accurate reporting. The corrected undergraduate and graduate student’s tuition and fees should be $69,898,134. This will be corrected moving forward and reflected in the revised reporting of FISAP on December 15, 2023.

View Audit 297913

Finding 384790 (2023-006)

Significant Deficiency 2023

Newport News Redevelopment and Housing Authority

VA

HUD Housing Programs Internal Control / Segregation of Duties Reporting

2023-006 Housing Voucher Cluster – Assistance Listing No. 14.871/14.879/14.EHV Recommendation: We recommend the Authority review their PIC upload process to ensure that all certifications are properly uploaded. Explanation of disagreement with audit finding: There is no disagreement with the audit f...

2023-006 Housing Voucher Cluster – Assistance Listing No. 14.871/14.879/14.EHV Recommendation: We recommend the Authority review their PIC upload process to ensure that all certifications are properly uploaded. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Public and Assisted Housing Compliance Officer will ensure the PIC upload process is done properly. Name(s) of the contact person(s) responsible for corrective action: Director of Housing Planned completion date for corrective action plan: June 30, 2024

View Audit 297906

Finding 384785 (2023-001)

Significant Deficiency 2023

Central Community College

NE

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

The College identified what took place during contact with the Clearinghouse. Student records have been updated and procedures have been implemented to ensure accuracy of enrollment reporting in addition to implementing review procedures between college records and NSLDS enrollment reports.

View Audit 297900

Finding 384775 (2023-002)

Material Weakness 2023

Camino Real Regional Utility Authority

NM

Reporting Internal Control / Segregation of Duties

Management Response and Corrective Action Plan CRRUA had an oversight issue with identifying the federal components of the state grants/loans. CRRUA will implement recommendations and all grants with federal funding will be identified with Assistance Listing #. In addition, CRRUA will confirm with ...

Management Response and Corrective Action Plan CRRUA had an oversight issue with identifying the federal components of the state grants/loans. CRRUA will implement recommendations and all grants with federal funding will be identified with Assistance Listing #. In addition, CRRUA will confirm with Grant and Loan agencies during the agreement process to determine if federal funding is involved, so that CRRUA follows Uniform Guidance Requirements for Federal Awards. Prior to signing a grant or loan, the (Interim) Executive Director will identify the type of grant and loan so that appropriate reporting measure is in place for federally funded grants and loans. Finding resolved timeline: Immediately for current grants and loans and with a process in place for federal identification of future grants and loans. Designation of employee position responsible for meeting this deadline: Juan Carlos Crosby, (Interim) Executive Director

View Audit 297890

Finding 384769 (2023-005)

Significant Deficiency 2023

Housing Authority of the City of Martinsburg

WV

HUD Housing Programs Reporting Significant Deficiency

Finding 2023-005 - Special Tests and Provisions - SEMAP reporting ALN 14.871- Noncompliance & Significant Deficiency Corrective Action Plan: Training and procedures are being put in place for tenant file reviews and inspections. An experienced Executive Directo r has been hired who will ensure staf...

Finding 2023-005 - Special Tests and Provisions - SEMAP reporting ALN 14.871- Noncompliance & Significant Deficiency Corrective Action Plan: Training and procedures are being put in place for tenant file reviews and inspections. An experienced Executive Directo r has been hired who will ensure staff remain up to date with HUD compliance in order to ensure accurate reporting. Person Responsible: John Sales, Interim Executive Director Anticipated Completion Date: per HUD ongoing for five years

View Audit 297881

Finding 384766 (2023-003)

Material Weakness 2023

Housing Authority of the City of Martinsburg

WV

Questioned Costs Eligibility Procurement, Suspension & Debarment

Finding 2023-003 - Documentation of Costs and Vendor Invoices - Financial Reporting and Internal Controls ALN 14.850 & 14.871- Noncompliance & Material Weakness Corrective Action Plan: Vendor invoice backup supplied to HUD for questionable expense s. Executive Director must approve all expenses goi...

Finding 2023-003 - Documentation of Costs and Vendor Invoices - Financial Reporting and Internal Controls ALN 14.850 & 14.871- Noncompliance & Material Weakness Corrective Action Plan: Vendor invoice backup supplied to HUD for questionable expense s. Executive Director must approve all expenses going forward and keep sufficient backup for audit. Person Responsible: John Sales, Interim Executive Director Anticipated Completion Date: January 31, 2024

View Audit 297881 Questioned Costs: $1

Finding 384764 (2023-001)

None 2023

Stryker Housing Development Fund Co., Inc.

NY

Subrecipient Monitoring Reporting § 200.512

Finding #2023-001 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Stryker Homes Apartments agrees with the...

Finding #2023-001 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Stryker Homes Apartments agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the future. For questions regarding this corrective action plan, please contact Kyle Lyskawa, Chief Financial Officer, at (315) 424-1821.

View Audit 297877

Finding 384751 (2023-011)

Material Weakness 2023

State of Kansas

KS

Subrecipient Monitoring Reporting § 200.303

Condition: During testing, we noted that FFATA reports were not submitted timely, FFATA reports were not submitted at all, and there was not a documented review of the submitted reports Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Element...

Condition: During testing, we noted that FFATA reports were not submitted timely, FFATA reports were not submitted at all, and there was not a documented review of the submitted reports Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements 33 14 33 14 not reported 14 not reported Dollar Amount of Tested Transactions Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements $2,775,992 $961,031 $2,775,992 $961,031 Not Reported $961,031 Not Reported Recommendation: We recommend that the agency implement controls to ensure subrecipients provide a UEI number before the subaward is entered into and implement procedures to ensure reports are submitted timely and formally reviewed. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: KDEM is implementing a comprehensive compliance program. The program will oversee that the completed application is received which includes the UEI. The compliance officer will then ensure that all FFATA reporting is completed and documented timely. Name(s) of the contact person(s) responsible for corrective action: Jennifer Deal Planned completion date for corrective action plan: July 1, 2024

View Audit 297874

Finding 384749 (2023-010)

Significant Deficiency 2023

State of Kansas

KS

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

Condition: During testing, we noted that FFATA reports were not submitted timely and there was not a documented review of the submitted reports. Also, we noted that the State also has submitted FFATA Reports to FSRS for vendors when this reporting is not required for vendors. Transactions Tested Su...

Condition: During testing, we noted that FFATA reports were not submitted timely and there was not a documented review of the submitted reports. Also, we noted that the State also has submitted FFATA Reports to FSRS for vendors when this reporting is not required for vendors. Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements 6 0 6 0 0 Dollar Amount of Tested Transactions Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements $2,291,464 $0 $2,291,464 0 0 Recommendation: We recommend that the agency implement controls to ensure reports are reviewed before submission, that a process is updated to ensure that reports are submitted timely, and that a process is implemented to ensure only subawards are reported to FSRS. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: The agency has put a review/approval workflow process in place for reports. The report will be entered into FSRS.gov and sent to a reviewer. Once the report has been reviewed and approved, an email will be sent to Fiscal Analyst as proof the reports have been reviewed/approved. The email will be retained for audit reviews. Name(s) of the contact person(s) responsible for corrective action: Joy Duncan Planned completion date for corrective action plan: The review process will begin immediately in March 2024.

View Audit 297874

Finding 384747 (2023-009)

Significant Deficiency 2023

State of Kansas

KS

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

Condition: During testing it was discovered that management did not document the review of the submitted reports. Also, we noted that the State also has submitted FFATA Reports to FSRS for vendors when this reporting is not required for vendors. Transactions Tested Subaward Not Reported Report Not T...

Condition: During testing it was discovered that management did not document the review of the submitted reports. Also, we noted that the State also has submitted FFATA Reports to FSRS for vendors when this reporting is not required for vendors. Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements 1 0 0 0 0 Dollar Amount of Tested Transactions Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements $41,680 0 0 0 0 Recommendation: We recommend that the agency implement controls to ensure reports are reviewed before submission and that a process is implemented to ensure only subawards are reported to FSRS. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: The agency has put a review/approval workflow process in place for reports. The report will be entered into FSRS.gov and sent to a reviewer. Once the report has been reviewed and approved, an email will be sent to Fiscal Analyst as proof the reports have been reviewed/approved. The email will be retained for audit reviews. Name(s) of the contact person(s) responsible for corrective action: Joy Duncan Planned completion date for corrective action plan: The review process will begin immediately in March 2024.

View Audit 297874

Finding 384741 (2023-006)

Significant Deficiency 2023

State of Kansas

KS

Matching / Level of Effort / Earmarking Reporting § 200.303

Condition: During our testing of performance reports, we noted five out the five tested reports lacked documentation of review. Recommendation: We recommend the agency implement procedures to ensure reports are properly reviewed as well as increase training efforts on reporting requirements if ther...

Condition: During our testing of performance reports, we noted five out the five tested reports lacked documentation of review. Recommendation: We recommend the agency implement procedures to ensure reports are properly reviewed as well as increase training efforts on reporting requirements if there is future staffing turnover. Views of responsible officials: Management disagrees with the audit finding. There is review and final approval of these quarterly financial reports by the ELC program director prior to submission. The fiscal analyst at KDHE provides these financial reports to the ELC program manager and the ELC program director. The COVID and CORE ELC data from these reports are manually entered into ELC RedCap (for the years that correspond to this audit) and now ELC CAMP. COVID financial reports are then uploaded into GrantSolutions; the core ELC financial reports do not have to be uploaded to GrantSolutions. There is no mechanism to include a signature on these reports, but submission to ELC CAMP and GrantSolutions indicate the reports have been reviewed. Action taken in response to finding: An email advising reports have been reviewed and approved by the program director will be sent to the program manager as proof the reports have been reviewed/approved and are ready to be submitted. The email will be retained for audit reviews. Name(s) of the contact person(s) responsible for corrective action: Sheri Tubach Planned completion date for corrective action plan: Immediately in March 2024.

View Audit 297874

Finding 384740 (2023-005)

Significant Deficiency 2023

State of Kansas

KS

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

Condition: During testing of the Federal Funding Accountability and Transparency Act (FFATA) reports, it was noted that the reports were not filed timely or not filed at all for the fiscal year. Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Ke...

Condition: During testing of the Federal Funding Accountability and Transparency Act (FFATA) reports, it was noted that the reports were not filed timely or not filed at all for the fiscal year. Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements 8 1 8 0 0 Dollar Amount of Tested Transactions Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements $ 6,046,626 $ 166,455 $ 6,046,626 $ 0 $ 0 Recommendation: We recommend that KDCF continue with the process implemented during the fiscal year, that includes tracking the timely submission of the FFATA reports. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: KDCF hired a dedicated person in May 2023 to complete the FFATA reporting process. This employee received access to the FSRS website in July 2023 and began entering the FFATA information for new awards. The information captured on the FFATA Checklist and FFATA-5 forms will be used to enter subrecipient information into the FSRS website. Previously, these forms were not always accurate in listing the correct FAIN and amount for each federal award. KDCF has revised this form to include a separate listing for each federal amount awarded and the information will be verified during the concurrence approval process for accuracy. Once concurrence has been completed and any corrections identified, the FFATA reporting details will be added to the FFATA tracking worksheet. KDCF has created a separate tracking worksheet for each state fiscal year which includes separate tabs for each DCF program. This information will be entered into the FSRS website in the reporting month of the award date under each FAIN identified within the required due date. The FFATA information entered will be reviewed on the USA Spending public site for accuracy and corrected as needed. KDCF staff will continue working on updating prior year FFATA information throughout the year identified in previous audits. Name(s) of the contact person(s) responsible for corrective action: Brian Carlgren, Deputy Director of Fiscal Services Addie O’Connell, Grant and Contract Specialist Planned completion date for corrective action plan: July 2024

View Audit 297874

Finding 384738 (2023-004)

Significant Deficiency 2023

State of Kansas

KS

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

Condition: During testing of the Federal Funding Accountability and Transparency Act (FFATA) report, it was noted that the one report tested was not filed timely. Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements 1 0 1 0 0 Dollar Amou...

Condition: During testing of the Federal Funding Accountability and Transparency Act (FFATA) report, it was noted that the one report tested was not filed timely. Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements 1 0 1 0 0 Dollar Amount of Tested Transactions Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements $ 5,850,379 $ 0 $ 5,850,379 $ 0 $ 0 Recommendation: We recommend that KDCF continue with the process implemented during the fiscal year, which includes tracking the timely submission of the FFATA reports. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: KDCF hired a dedicated person in May 2023 to complete the FFATA reporting process. This employee received access to the FSRS website in July 2023 and began entering the FFATA information for new awards. The information captured on the FFATA Checklist and FFATA-5 forms will be used to enter subrecipient information into the FSRS website. Previously, these forms were not always accurate in listing the correct FAIN and amount for each federal award. KDCF has revised this form to include a separate listing for each federal amount awarded and the information will be verified during the concurrence approval process for accuracy. Once concurrence has been completed and any corrections identified, the FFATA reporting details will be added to the FFATA tracking worksheet. KDCF has created a separate tracking worksheet for each state fiscal year which includes separate tabs for each DCF program. This information will be entered into the FSRS website in the reporting month of the award date under each FAIN identified within the required due date. The FFATA information entered will be reviewed on the USA Spending public site for accuracy and corrected as needed. KDCF staff will continue working on updating prior year FFATA information throughout the year identified in previous audits. Name(s) of the contact person(s) responsible for corrective action: Brian Carlgren, Deputy Director of Fiscal Services Addie O’Connell, Grant and Contract Specialist Planned completion date for corrective action plan: July 2024

View Audit 297874

Finding 384725 (2023-002)

Material Weakness 2023

Southern Ohio Medical Center and Subsidiaries

OH

Reporting Subrecipient Monitoring Material Weakness

Finding Number: 2023-002 Condition: SOMC Medical Care Foundation, Inc. (MCF) received $1.28M of ARP funding during period 4. As the recipient entity, MCF used the ARP funding in accordance with the terms and conditions, however the reporting on the use of MCF's ARP distributions was not properly c...

Finding Number: 2023-002 Condition: SOMC Medical Care Foundation, Inc. (MCF) received $1.28M of ARP funding during period 4. As the recipient entity, MCF used the ARP funding in accordance with the terms and conditions, however the reporting on the use of MCF's ARP distributions was not properly completed. The parent company, Southern Ohio Medical Center, completed a consolidated period 4 report, which is appropriate based on the reporting requirements, however the expenses that were reported for the use of the $1.28M received by MCF were expenses of the parent company, not expenses of MCF. Planned Corrective Action: The Management of Southern Ohio Medical Center (SOMC) and its subsidiaries are committed to complying with all terms, conditions, and reporting requirements related to funds received. Management will carefully read and follow all notices relating to reporting requirements and terms and conditions for each type of future funds awarded, paying particular attention to requirements as they pertain to Parent and Subsidiary reporting. In addition, SOMC will ensure that any and all updated guidance provided after the receipt of funds are reviewed and included in the application of used funds. Although SOMC incorrectly reported the use funds received for the subsidiary MCF on the consolidated period 4 report, it is important to note that the ARP funds were used and applied to more than $1.3m of lost revenue during the expense and lost revenue period. SOMC Management cannot amend the period 4 report to reflect this, but Management has updated the detailed internal records identifying the use of funds by applying $1.28m of MCF lost revenue to use of funds for the appropriate periods. Contact person responsible for corrective action: Kara Plummer, CFO Anticipated Completion Date: 3/31/2024

View Audit 297865

Finding 384721 (2023-002)

Significant Deficiency 2023

Indian Springs School District 109

IL

Internal Control / Segregation of Duties Cash Management Reporting

Corrective Action Plan Finding No: 2023-002 Condition: During our audit testing we noted that the District Cashier prepares and submits monthly reimbursement claims to ISBE and that these submissions are not reviewed or approved by anyone else. No formal documentation of the review. Plan: Th...

Corrective Action Plan Finding No: 2023-002 Condition: During our audit testing we noted that the District Cashier prepares and submits monthly reimbursement claims to ISBE and that these submissions are not reviewed or approved by anyone else. No formal documentation of the review. Plan: The District will implement a process in which the Business Manager will review and approve monthly reimbursement claim submissions prior to them being submitted. Anticipated Date of Completion: June 30, 2024 Name of Contact Person: Ryan Leonard, Business Manager/CSBO (708) 496-8700 x 5004

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Finding 384713 (2023-002)

Material Weakness 2023

Harrisburg Area Community College

PA

Cash Management Material Weakness Reporting

Friday, March 15, 2024 Harrisburg Area Community College respectfully submits the following corrective action plan for the year ended June 30, 2023. The findings from the June 30, 2023 audit report dated March 15, 2024 schedule of findings and questioned cost are discussed below. The findings are ...

Friday, March 15, 2024 Harrisburg Area Community College respectfully submits the following corrective action plan for the year ended June 30, 2023. The findings from the June 30, 2023 audit report dated March 15, 2024 schedule of findings and questioned cost are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Agency: (Federal Agency per Finding) U.S. Department of Education Audit Period: July 1, 2022 – June 30, 2023 Name and Address of independent public accounting firm: Smith Elliott Kearns & Company, LLC, Certified Public Accountants & Consultants 804 Wayne Avenue Chambersburg, Pennsylvania Finding Type: (per Finding) Federal Awards: Material Weakness in internal Controls over Compliance and NonCompliance Internal Control Type: (please choose the type per the finding) o Material Weakness(es) o Significant Deficiencies Audit Finding No.: 2023-002 Federal Program: (per Finding) Student Financial Aid Cluster Compliance Requirement: (per Finding) Reporting Audit Finding Title/Statement of Condition: (copy from audit findings documentation) Institutions are required to report the website (URL) to the Department of Education that explains where students can obtain information concerning the outside organization that is processing refunds for the institution. This is published in the cash management contracts database. The URL noted above was not reported to the Department of Education for publication in the cash management contracts database. Auditor Recommendation: (copy from audit findings documentation) We recommend that the College ensure the URL is reported to the Department of Education for publication in the Cash Management contracts database. Additionally, we recommend the College review reporting requirements and processes to ensure any new requirements are addressed in a timely fashion. Specific steps to be taken to correct the situation [including a timetable for performance of the CAP] or reason why corrective action is not necessary (including disagreement with the finding). On February 15, 2024 HACC filed its contract URL with the Department of Education per 34 CFR 668.164(e)(2)(viii). HACC will ensure that we review our reporting requirements and processes annually to ensure that any new requirements are addressed in a timely fashion. HACC has subscribed to any 34 CFR updates to be made aware of any new requirements, which will allow us to update our policies, procedures and task lists to ensure compliance going forward. Anticipated Completion Date: 3/15/2024 Name(s) and Title(s) of contact person(s) responsible for correction action: Dawn K Mull Director, Finance and Assistant Controller

View Audit 297844

Finding 384712 (2023-001)

Material Weakness 2023

Harrisburg Area Community College

PA

Student Financial Aid Reporting Material Weakness

Friday, March 15, 2024 Harrisburg Area Community College respectfully submits the following corrective action plan for the year ended June 30, 2023. The findings from the June 30, 2023 audit report dated March 15, 2024 schedule of findings and questioned cost are discussed below. The findings are ...

Friday, March 15, 2024 Harrisburg Area Community College respectfully submits the following corrective action plan for the year ended June 30, 2023. The findings from the June 30, 2023 audit report dated March 15, 2024 schedule of findings and questioned cost are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Agency: (Federal Agency per Finding) U.S. Department of Education Audit Period: July 1, 2022 – June 30, 2023 Name and Address of independent public accounting firm: Smith Elliott Kearns & Company, LLC, Certified Public Accountants & Consultants 804 Wayne Avenue Chambersburg, Pennsylvania Finding Type: (per Finding) Student Financial Aid Cluster: Material Weakness in internal Controls over Compliance and NonCompliance Internal Control Type: (please choose the type per the finding) o Material Weakness(es) o Significant Deficiencies Audit Finding No.: 2023-001 Federal Program: (per Finding) Student Financial Aid Cluster: Compliance Requirement: (per Finding) Reporting Audit Finding Title/Statement of Condition: (copy from audit findings documentation) Institutions are required to report enrollment information under the Pell grant and the Direct loan programs via the National Student Loan Data System (NSLDS). Two student’s enrollment changes were not properly reported to NSLDS and this was not initially addressed by the College. Seven student’s enrollment changes were not timely reported. These students were enrolled during the Spring 2023 semester and the changes were not reported to NSLDS until September 2023, beyond the 60-day reporting requirement. Auditor Recommendation: (copy from audit findings documentation) We recommend that the College ensure all error reports are reviewed and followed up on timely to ensure students information is being properly reported to NSLDS. Additionally, we recommend the college review its policies and procedures and training processes to ensure reporting is happening in a timely manner. Specific steps to be taken to correct the situation [including a timetable for performance of the CAP] or reason why corrective action is not necessary (including disagreement with the finding). 1) The College will correct the enrollment discrepancies that were reported/uncovered in the audit process. 2) The College will review its existing reporting process for enrollment to the National Clearinghouse. 3) The College will regularly cross reference National Clearinghouse reporting to ensure accurate transfer into NSLDS. 4) The College will address any issues with NSLDS reporting carryover/transfer with NSLDS staff support. Anticipated Completion Date: Corrections to the students’ enrollment errors will be addressed by March 31, 2024. Name(s) and Title(s) of contact person(s) responsible for correction action: Tim Barshinger, Assistant Vice-president of Student Enrollment Services

View Audit 297844

Corrective Action Plans

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