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Corrective Action Plans

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Finding 388413 (2023-103)
Material Weakness 2023
Santa Cruz County
AZ
Reporting Internal Control / Segregation of Duties § 200.303
Assistance Listings number and program name: 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds Contact Person(s): Mauricio A. Chavez, Deputy County Manager/CFO Anticipated completion date: April 30, 2024 The County’s finance department reported the entirety of the allo...
Assistance Listings number and program name: 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds Contact Person(s): Mauricio A. Chavez, Deputy County Manager/CFO Anticipated completion date: April 30, 2024 The County’s finance department reported the entirety of the allocation based on County’s interpretation of the final rule and multiple subsequent reporting guidelines. The County will revise and resubmit reports to the Treasury Department and will work with staff to correct any deficiencies for future reports. The County will meet with staff to assess all present and future grant reporting guidelines.
View Audit 300146
Finding 388408 (2023-004)
Material Weakness 2023
City of Atlanta
GA
Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties
Name of Contact Person Responsible for Corrective Action Plan: Jerry Deloach, Chief Risk Officer - Enterprise Risk Management Corrective Action Plan: The City of Atlanta’s Department of Enterprise Risk Management (ERM) is now calendaring the quarterly reports due dates and immediately following the ...
Name of Contact Person Responsible for Corrective Action Plan: Jerry Deloach, Chief Risk Officer - Enterprise Risk Management Corrective Action Plan: The City of Atlanta’s Department of Enterprise Risk Management (ERM) is now calendaring the quarterly reports due dates and immediately following the timely filing before transmitting a copy of the report to the City of Atlanta’s Grants Accounting area. Anticipated Completion Date: Fiscal year 2024
View Audit 300142
Finding 388380 (2023-003)
Material Weakness 2023
County of Los Angeles
CA
Subrecipient Monitoring Reporting Material Weakness § 200.303
1. Person responsible: Director, Department of Public Health 2. Corrective action plan: DPH Acute Communicable Disease Controls (ACDC) agrees with the finding and recommendation. ACDC staff will monitor subawards and submit the required FFATA reports in the FFATA system upon execution date of the ...
1. Person responsible: Director, Department of Public Health 2. Corrective action plan: DPH Acute Communicable Disease Controls (ACDC) agrees with the finding and recommendation. ACDC staff will monitor subawards and submit the required FFATA reports in the FFATA system upon execution date of the amendment, but no later than the following month it was executed. This includes keeping monitoring logs of all contract amendments and modifications that are subject to FFATA reporting requirements. 3. Anticipated implementation date: March 1, 2024
View Audit 300135
Finding 388378 (2023-004)
Material Weakness 2023
County of Los Angeles
CA
Subrecipient Monitoring Reporting Material Weakness § 200.303
1. Person responsible: Director, Department of Public Health 2. Corrective action plan: DPH, Emergency Preparedness Response Program (EPRD) agrees with the finding and recommendation. EPRD staff will send the subrecipient/contractor the FFATA reporting notice, which includes a request for the fiv...
1. Person responsible: Director, Department of Public Health 2. Corrective action plan: DPH, Emergency Preparedness Response Program (EPRD) agrees with the finding and recommendation. EPRD staff will send the subrecipient/contractor the FFATA reporting notice, which includes a request for the five most highly compensated officers at the same time the contract is sent to the subrecipient/contractor for signature. This will assist EPRD with tracking the reporting notice because once the subrecipient/contractor returns the signed contract, they will also return the FFATA reporting notice. Once staff receives the executed contract from DPH’s Contracts and Grants, the FFATA reporting system will be updated accordingly and a screenshot showing the date/time the report was submitted will be kept on file. 3. Anticipated implementation date: July 1, 2024
View Audit 300135
Finding 388361 (2023-002)
Significant Deficiency 2023
County of Los Angeles
CA
Reporting Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.502 § 200.510
1. Person responsible: Director, Department of Public Health 2. Corrective action plan: DPH Finance agrees with this finding and recommendation. DPH will ensure to report Federal expenditures in the SEFA under the correct ALN based on Time Studies received. 3. Anticipated implementation date: Mar...
1. Person responsible: Director, Department of Public Health 2. Corrective action plan: DPH Finance agrees with this finding and recommendation. DPH will ensure to report Federal expenditures in the SEFA under the correct ALN based on Time Studies received. 3. Anticipated implementation date: March 7, 2024
View Audit 300135
Finding 388358 (2023-005)
Material Weakness 2023
County of Los Angeles
CA
Subrecipient Monitoring Reporting Material Weakness § 200.303
1. Person responsible: Director, Department of Public Health 2. Corrective action plan: DPH, Division of HIV and STD Programs (DHSP) agrees with the finding and recommendation. DHSP will institute a new procedure that 1) notifies subaward recipients within 30 days of the effective date of the sub...
1. Person responsible: Director, Department of Public Health 2. Corrective action plan: DPH, Division of HIV and STD Programs (DHSP) agrees with the finding and recommendation. DHSP will institute a new procedure that 1) notifies subaward recipients within 30 days of the effective date of the subaward execution or modification of relevant federal award information and 2) uploads federal subaward information to FFATA within 30 days of the effective date of the subaward execution or modification of relevant federal award information. These notifications will happen for all subawards that meet the threshold for FFATA reporting. DHSP understands that these notifications may precede the full execution of a new contract or subaward. 3. Anticipated implementation date: July 1, 2024
View Audit 300135
Finding 388355 (2023-001)
Significant Deficiency 2023
County of Los Angeles
CA
Reporting Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.502 § 200.510
1. Person responsible: Director, Department of Public Health 2. Corrective action plan: DPH Finance agrees with finding and recommendation. Finance will take the following corrective action: • Initiate direct, written communication with the Auditor-Controller to seek precise instructions and guida...
1. Person responsible: Director, Department of Public Health 2. Corrective action plan: DPH Finance agrees with finding and recommendation. Finance will take the following corrective action: • Initiate direct, written communication with the Auditor-Controller to seek precise instructions and guidance on the inclusion of accruals in our reporting. • Proactively review and document accrual procedures, ensuring alignment with regulatory requirements. • Prospectively include and implement accrual reporting in the Single Audit. • Establish a communication protocol with the Auditor-Controller to address any future uncertainties promptly. Through these measures, DPH aims to address the audit finding, establish clear guidelines for accrual reporting, and ensure compliance with reporting requirements while maintaining transparency and accuracy in our financial reporting practices. 3. Anticipated implementation date: April 1, 2024
View Audit 300135
Thiel College
PA
Subrecipient Monitoring Reporting
Federal Program: COVID-19 - Education Stabilization Fund - Higher Education Emergency Relief Fund - Student and Institutional Aid Federal Agency: U.S. Department of Education Pass-Through Entity: Not applicable Assistance Listing Number: 84.425E, 84.425F Federal Award Year: June 30, 2023 Criterion:...
Federal Program: COVID-19 - Education Stabilization Fund - Higher Education Emergency Relief Fund - Student and Institutional Aid Federal Agency: U.S. Department of Education Pass-Through Entity: Not applicable Assistance Listing Number: 84.425E, 84.425F Federal Award Year: June 30, 2023 Criterion: The U.S. Department of Education (the Department) has issued guidance for the Education Stabilization Funds (ESF) Higher Education Emergency Relief Funds (HEERF) for quarterly reporting for all Sections (a)(1), (a)(2), (a)(3) and (a)(4) that requires that institutions to prepare a report for each quarter for funds that are drawn down and disbursed/spent. The reports are to be posted on the institution’s website within 10 days of the calendar quarter end. Additionally, institutions are required to prepare an annual report and submit to the Department summarizing the uses of the HEERF funds for the calendar year. Condition While all reports in question were submitted on time to the DOE, there was no evidence maintained of timely reporting on the College website for the student or institutional reports for the quarter ending June 30, 2023; or for the annual period ending December 31, 2022. Corrective Action Plan All reports will be resubmitted to the College website in chronological order. Responsible Person Connie Jablonski—Associate Vice President of Finance and Administration Anticipated Completion Date The final report (quarter ended December 2023) was submitted in a timely manner to the Department of Education. The chronological submission of all HEERF related reports to the College website is anticipated to begin in early February. A review will be a part of Thiel’s Audit Process for Fiscal 2023 – 2024.
View Audit 300134
Thiel College
PA
Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring
Federal Program: Student Financial Assistance Cluster - Federal Direct Student Loan Program Federal Agency: U.S. Department of Education Pass-Through Entity: Not applicable Assistance Listing Number: 84.268 Federal Award Year: June 30, 2023 Criterion: Title IV regulations (34 CFR 685.309b) require t...
Federal Program: Student Financial Assistance Cluster - Federal Direct Student Loan Program Federal Agency: U.S. Department of Education Pass-Through Entity: Not applicable Assistance Listing Number: 84.268 Federal Award Year: June 30, 2023 Criterion: Title IV regulations (34 CFR 685.309b) require that upon receipt of an enrollment report from the Secretary, Institutions must update all information included in the report and return the report to the Secretary; (i) in the manner and format prescribed by the Secretary; and (ii) within the timeframe prescribed by the Secretary. Unless it expects to submit its next updated enrollment report to the Secretary within the next 60 days, an Institution must notify the Secretary within 30 days after the date the Institution discover that: (i) a loan under Title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the Institution and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period for which the loan was intended; or (ii) a student who is enrolled at the Institution and who received a loan under Title IV of the Act has changed his or her permanent address. Condition and Context: For one student out of 25 selected for testing, the College did not notify the NSLDS in a timely matter for a change in enrollment status. Cause and Effect: The College failed to follow its procedures for reporting student status changes. The accuracy of Title IV student loan records depends heavily on the accuracy of the enrollment information reported by schools. If an institution does not review, update, and verify student enrollment statuses, effective dates of the enrollment status, and the anticipated completion dates, then the Title IV student loan records will be inaccurate in NSLDS. Recommendation: The College should implement a process and related to verify with NSLDS that all enrollment status information for all students is updated accurately and timely. Recommendation: The College should implement a process and related to verify with NSLDS that all enrollment status information for all students is updated accurately and timely. Corrective Action Plan The College will continue to work with the NSC Audit Response Team, Office of the Registrar, and Office of Information Technology to resolve the data reporting issues we are currently experiencing. Denise Owens, Student Loan Specialist and Debra Schreiber, Registrar will work together to provide manual data reporting to NSLDS in an accurate and timely manner. Responsible Persons Michelle Work, Director of Financial Aid Denise Owens, Student Loan Specialist Dr. Laura Pickens, Associate Dean for Academic Programs and Records Debra Schreiber, Registrar Anticipated Completion Date This is an ongoing process and will begin immediately.
View Audit 300134
Department of Education, State of Hawaii
HI
Cash Management Period of Performance Reporting § 200.344
2023-003 Cash Management / Period of Performance – Control Deficiency View of Responsible Officials Management appreciates the opportunity to respond to the findings of the audit. The Hawaii State Public Library System (HSPLS) makes every attempt to meet all federal laws and guidelines for fundin...
2023-003 Cash Management / Period of Performance – Control Deficiency View of Responsible Officials Management appreciates the opportunity to respond to the findings of the audit. The Hawaii State Public Library System (HSPLS) makes every attempt to meet all federal laws and guidelines for funding that is received. Many factors outside our control directly impacted the timely payment of vendors as noted in the audit. Specifically: 1) Federal budget uncertainty; delay in receiving federal funding. For the past several years, Congress has not been able to pass a comprehensive federal budget, and instead has funded the Grants to States fund via continuing resolutions making it difficult to plan out expenditures with any certainty. In addition to lacking the certainty of when and/or if funding will be available, the Grants to States funds have not been released to states in a timely manner, including during the audit period. Instead of at the beginning of the federal fiscal year around October 1st, funding has been received months later, leaving States with a lot less time to procure, process and receive purchases. This means we do not have access to the funding for the full grant cycle and directly impacts if/when we are able to procure goods and services. 2) Supply chain and shipping issues. The State of Hawaii procurement requirements do not allow us to pay for goods and services until we receive the products or the services are rendered satisfactorily. HSPLS continues to face significant supply chain and shipping issues which affects the timely payment of vendors. As an island state in the middle of the Pacific Ocean, there are often delays in receiving an entire shipment on time in full, even post-pandemic. For large products or orders, sometimes the order and/or related parts are not shipped together further delaying completion of the order by the vendor and issuance of the invoice. In many instances, vendors do not send their invoices in a timely manner, preventing HSPLS from dispersing funds in a timely manner. 3) Federal agency guidance. We would also like to note that in the past, we have contacted our funding federal agency and let them know that we have had challenges with supply chain and shipping issues. We were advised that it was understood, and that as long as we had encumbered the funds by September 30, that we would be able to use the funding that was allotted to us even if the invoice is received after the close of the federal fiscal year. Corrective Action Plan We will do our best to continue to monitor and minimize any untimely disbursements of federal funds. Contact Person: Stacy A. Aldrich State Librarian Hawaii State Public Library System Anticipated Completion Date: Ongoing
View Audit 300126
Finding 388343 (2023-002)
Material Weakness 2023
Department of Education, State of Hawaii
HI
Subrecipient Monitoring Material Weakness Reporting
2023-002 Reporting – Material Weakness View of Responsible Officials Administration agrees with the findings and recommendations. Corrective Action Plan The Office of Monitoring and Compliance (MAC) will provide training to recipients when funds are allocated within the Department. The Policy, ...
2023-002 Reporting – Material Weakness View of Responsible Officials Administration agrees with the findings and recommendations. Corrective Action Plan The Office of Monitoring and Compliance (MAC) will provide training to recipients when funds are allocated within the Department. The Policy, Innovation, Planning and Evaluation Branch (PIPE) will communicate with the Office of Fiscal Services and MAC on a semi-annual basis to start the reporting process on December 1 and June 1 of each year to meet the January 31 and July 31 respective deadlines. Additionally, PIPE has identified a dedicated staff member who will spearhead the administration of this grant to ensure that any changes in the reporting requirements as defined in the OIA Cooperative Agreement will be quickly identified and followed. Contact Persons: Ken Kakesako, Director Policy, Innovation, Planning and Evaluation Branch Office of Strategy Innovation and Performance Jacy Yamamoto, Interim Director Office of Monitoring and Compliance Office of the Deputy Superintendent Anticipated Completion Date: June 1, 2024
View Audit 300126
Finding 388340 (2023-010)
Material Weakness 2023
State of Hawaii Department of Health
HI
Reporting Subrecipient Monitoring
Reporting – FSRS Failure to accurately and timely report First tier subawards to FSRS results in noncompliance with the reporting requirement. Corrective Action Plan: ADAD will create a procedure to implement timely reporting of the first-tier subawards of $30,000 or more Federal Funding Accountabil...
Reporting – FSRS Failure to accurately and timely report First tier subawards to FSRS results in noncompliance with the reporting requirement. Corrective Action Plan: ADAD will create a procedure to implement timely reporting of the first-tier subawards of $30,000 or more Federal Funding Accountability and Transparency Act (FSRS) no later than the end of the month following the month in which the obligation (indicated by the start date of the new contract) is made. Upon notification of the contract and/or contract modification, the Administrative Officer will submit and update the FFATA-FSRS report until the vacant Administrative Specialist position is filled. Implementation Date: July 1, 2024 Responding Official: John Valera, Administrator and Melanie Muraoka, Administrative Officer/Alcohol and Drug Abuse Division
View Audit 300124
Finding 388338 (2023-009)
Material Weakness 2023
State of Hawaii Department of Health
HI
Reporting Subrecipient Monitoring
Reporting FSRS were not timely submitted and/or key data elements did not agree to the source documents. Corrective Action Plan: We will work with AMHD to submit the FSRS report in a timely manner going forward. Implementation Date: July 1, 2024 Responding Official: Janet Ledoux, Administrative Offi...
Reporting FSRS were not timely submitted and/or key data elements did not agree to the source documents. Corrective Action Plan: We will work with AMHD to submit the FSRS report in a timely manner going forward. Implementation Date: July 1, 2024 Responding Official: Janet Ledoux, Administrative Officer, Child & Adolescent Mental Health Division
View Audit 300124
Finding 388335 (2023-007)
Material Weakness 2023
State of Hawaii Department of Health
HI
Reporting Subrecipient Monitoring
Reporting – FSRS Opioid STR - FSRS were not timely submitted and/or key data elements did not agree to the source documents. Corrective Action Plan: ADAD will create a procedure to implement timely reporting of the first-tier subawards of $30,000 or more Federal Funding Accountability and Transparen...
Reporting – FSRS Opioid STR - FSRS were not timely submitted and/or key data elements did not agree to the source documents. Corrective Action Plan: ADAD will create a procedure to implement timely reporting of the first-tier subawards of $30,000 or more Federal Funding Accountability and Transparency Act (FSRS) no later than the end of the month following the month in which the obligation (indicated by the start date of the new contract) is made. Upon notification of the contract and/or contract modification, the Administrative Officer will submit and update the FFATA-FSRS report until the vacant Administrative Specialist position is filled. Implementation Date: July 1, 2024 Responding Official: John Valera, Administrator and Melanie Muraoka, Administrative Officer/Alcohol and Drug Abuse Division
View Audit 300124
Finding 388333 (2023-006)
Material Weakness 2023
State of Hawaii Department of Health
HI
Reporting § 200.327
Reporting FFRs were not timely submitted. Corrective Action Plan: The Immunization Program recognizes the importance of continuous monitoring of program expenditures and the timely completion of FFRs for federal awards. To help resolve this finding, the program has hired a Grant Manager to assist th...
Reporting FFRs were not timely submitted. Corrective Action Plan: The Immunization Program recognizes the importance of continuous monitoring of program expenditures and the timely completion of FFRs for federal awards. To help resolve this finding, the program has hired a Grant Manager to assist the program accountant to monitor, track, and verify program expenditures so the correct amounts are reported accurately to ASO. In addition, the program is actively engaged in hiring an Account Clerk position to also assist the monitoring, tracking, and verifying of program expenditures. Implementation Date: April 1, 2024 Responding Official: Ronald Balajadia, Immunization Branch Chief
View Audit 300124
Finding 388332 (2023-005)
Material Weakness 2023
State of Hawaii Department of Health
HI
Reporting Subrecipient Monitoring
Reporting – FSRS Substance Abuse and Mental Health Services - FSRS were not timely submitted and/or key data elements did not agree to the source documents. Corrective Action Plan: ADAD will adopt a procedure to implement timely reporting of the first-tier subawards of $30,000 or more Federal Fundin...
Reporting – FSRS Substance Abuse and Mental Health Services - FSRS were not timely submitted and/or key data elements did not agree to the source documents. Corrective Action Plan: ADAD will adopt a procedure to implement timely reporting of the first-tier subawards of $30,000 or more Federal Funding Accountability and Transparency Act (FSRS) no later than the end of the month following the month in which the obligation (indicated by the start date of the new contract) is made. Implementation Date: July 1, 2024 Responding Official: John Valera, Administrator and Melanie Muraoka, Administrative Officer/Alcohol and Drug Abuse Division
View Audit 300124
Limestone University
SC
Student Financial Aid Subrecipient Monitoring Reporting
Finding 2023-002- Student Financial Aid Cluster, Assistance Listing #84.063 and 84.268 Limestone University utilizes Jenzabar software to extract enrollment data to National Student Clearinghouse for reporting. Information was being reported to the National Clearinghouse, but in some instances, the ...
Finding 2023-002- Student Financial Aid Cluster, Assistance Listing #84.063 and 84.268 Limestone University utilizes Jenzabar software to extract enrollment data to National Student Clearinghouse for reporting. Information was being reported to the National Clearinghouse, but in some instances, the data was incorrect. Since the review of the findings, the Registrar has implemented the use of the field NSC Edit Student Data Records window, in addition to the normal enrollment process status indicated on the NSC Edit Registration Transactions window. A special status on the NSC Edit Student Data Records window will override the status on the NSC Edit Registration Transactions window. This change allows for more detailed monitoring of withdrawal dates to ensure what is being reported to NSC is accurate and timely. The Registrar reports enrollment status changes monthly to NSC to ensure enrollment changes are reported accurately and timely. The University reviewed the students in the finding, as well as reviewed all other students with the same status (withdrawn) and adjusted, if necessary, to ensure accurate student data was reported. Responsible Parties: Jeremy Whitaker, Acting President/CFO jwhitaker@limestone.edu 864-488-4539 DaOsha Pack, Controller dlpack@limestone.edu 864-488-4528 Summer Nance, Director of Financial Aid snance@limestone.edu 864-488-8251
View Audit 300119
Finding 388327 (2023-001)
Significant Deficiency 2023
Memorial Hospital of Laramie County D/b/a Cheyenne Regional Medical Ce
WY
Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303
Federal Agency Name: Department of Treasury Pass‐Through Entity: Equal Justice Wyoming and Wyoming Department of Family Services Assistance Listing Number: #21.023 Program Name: Emergency Rental Assistance Program Finding Summary: There was no evidence retained that the Medical Center’s compliance ...
Federal Agency Name: Department of Treasury Pass‐Through Entity: Equal Justice Wyoming and Wyoming Department of Family Services Assistance Listing Number: #21.023 Program Name: Emergency Rental Assistance Program Finding Summary: There was no evidence retained that the Medical Center’s compliance reports submitted to Equal Justice and Wyoming Department of Family Services (WDFS) were reviewed and approved prior to submission. Responsible Individuals: Amy Spieker, Director Community Health and Analysis Corrective Action Plan: The Program Director will review and approve the data input into the monthly and quarterly reports. If red flags are identified, adjustments will be made. Once the reports are deemed satisfactory, the Program Director will electronically sign off on the report to denote review and approval for submission to awarding agency. Anticipated Completion Date: April 1, 2024
View Audit 300118
Finding 388301 (2023-001)
Significant Deficiency 2023
Maranatha Baptist University
WI
Student Financial Aid Internal Control / Segregation of Duties Reporting
Student Financial Aid Cluster – Assistance Listing No. 84.063 & 84.268 Recommendation: We recommend that the University review its enrollment certification batches subsequent to being posted by NSLDS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Ac...
Student Financial Aid Cluster – Assistance Listing No. 84.063 & 84.268 Recommendation: We recommend that the University review its enrollment certification batches subsequent to being posted by NSLDS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University will submit a batch update for the individuals currently labeled with an incorrect withdrawal status. The batch process will also be updated to include a graduates-only file submitted after the subsequent enrollment conferrals are complete. Name of the contact person responsible for corrective action: Donald Donovan, Chief Financial Officer Planned completion date for corrective action plan: June 30, 2024
View Audit 300098
Finding 388299 (2023-001)
Significant Deficiency 2023
Jobpath, Inc.
AZ
Subrecipient Monitoring Reporting Significant Deficiency
Reporting (Significant Deficiency) and Federal Agency: U.S. Department of Treasury Program Title: Coronavirus State and Local Fiscal Recovery Funds (“CSLFRF”) Assistance Listing Number: 21.027 Federal Award Source: Pass-Through Funding Pass-Through Entity: State of Arizona Pass-Through Identifying...
Reporting (Significant Deficiency) and Federal Agency: U.S. Department of Treasury Program Title: Coronavirus State and Local Fiscal Recovery Funds (“CSLFRF”) Assistance Listing Number: 21.027 Federal Award Source: Pass-Through Funding Pass-Through Entity: State of Arizona Pass-Through Identifying Number: GR-ARPA-JP-030122-01 Criteria – The pass-through entity’s grant agreement with the Organization requires that the Organization submit quarterly summary reports with the numbers of program participants no later than 15th of the month following each Fiscal Quarter. Condition – During our audit of the reporting requirements for the CSLFRF program, we requested quarterly summary reports and noted that they were not created nor submitted. Cause – The finding appears to be the result of staffing turnover at the Organization. The former Grants Manager resigned in May 2023 with position being absorbed by Director of Finance in July 2023. Effect and Context – Four quarterly summary reports were not submitted. Questioned Costs – None identified. Recommendation – We recommend the Organization implement policies and procedures to ensure timely and accurate reporting of required program reports. View of Responsible Officials: We are in agreement with the finding and are in the process of updating our procedures to mitigate the issues noted in the future. See our Corrective Action Plan for the fiscal year ended June 30, 2023 for additional detail. Corrective Action Plan: The Director of Finance will create a grant reporting checklist so that in the event of staff turnover, no reporting requirements are overlooked in the transition. The checklist will be created by the next quarterly grants meeting scheduled for April 4th. Subsequently, the Director of Finance will update the checklist every time a new grant is received and include a status review of all grant reporting requirements in the weekly Finance meeting and quarterly Grant meeting agendas, both of which are attended by the CEO, Director of Operations, Director of Development, and Director of Finance.
View Audit 300092
Finding 388298 (2023-001)
Significant Deficiency 2023
City of San Buenaventura
CA
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
The City program leads responsible for specific grants will read the compliance requirements related to those grants prior to commencement. They will then work with Finance and Accounting to determine what the compliance requirements are along with the related deadlines. Additionally, they will also...
The City program leads responsible for specific grants will read the compliance requirements related to those grants prior to commencement. They will then work with Finance and Accounting to determine what the compliance requirements are along with the related deadlines. Additionally, they will also determine who is responsible for each compliance requirement and monitor the grant from commencement to completion to ensure each of those requirements are being complied with by the responsible parties and by the related deadlines.
View Audit 300090
Finding 388288 (2023-008)
Material Weakness 2023
Union Theological Seminary in the City of New York
NY
Student Financial Aid Matching / Level of Effort / Earmarking Reporting
This Repeat Finding has been acknowledged. Union has completed its implementation of our Corrective Action Plan for this item, which involved entering into a Master Service Agreement with the National Student Clearinghouse (NSC) to perform enrollment and educational financial industry reporting, as ...
This Repeat Finding has been acknowledged. Union has completed its implementation of our Corrective Action Plan for this item, which involved entering into a Master Service Agreement with the National Student Clearinghouse (NSC) to perform enrollment and educational financial industry reporting, as well as education verification and authentication services. National Clearinghouse is the leading provider of educational reporting and data exchange, reporting on 97% of post-secondary student enrollments in the US. Union will be using a secure FTP process to send our enrollment data to NSC for timeline and consistent reporting to the National Student Loan Data System (NSLDS). As of January 2024, Union has completed the set-up and configuration of the new services. The new system will be managed by the school Registrar, with back-up responsibilities handled by the Assistant Dean, Director of Financial Aid, and the Vice President of Admissions and Financial Aid. This back-up involves both the Academic and Financial Aid offices in order to improve our ability to address issues brought about by staff absences and/or turnover. UTS has completed enrollment reporting submissions via the NSC master service agreement on 12/20/23, 1/10/24, 2/05/24, 2/20/24 and 3/10.24 . Subsequent transmissions will continue to take place according to a pre-set schedule. This process includes email communication from NSC the week prior to an enrollment submission, confirmation of a successful submission and notification of potential errors. Union’s new Registrar, who has 17 years of experience, is also working directly with NSLDS to address errors found in past submissions and working with internal stakeholders in the Academic Office, Financial Aid Office, Bursar’s Office and IT Department to ensure that all student records accurately and correctly configured.
View Audit 300074
Governors State University
IL
Reporting § 200.303
2023-005 FINDING: FAILURE TO FILE REAL PROPERTY STATUS REPORT Corrective Action Plan: The University already has existing procedures in place to ensure that required reports are submitted. The report not being submitted was just a misunderstanding on the part of the employee submitting the report...
2023-005 FINDING: FAILURE TO FILE REAL PROPERTY STATUS REPORT Corrective Action Plan: The University already has existing procedures in place to ensure that required reports are submitted. The report not being submitted was just a misunderstanding on the part of the employee submitting the report as there was no real property acquired from the Early Head Start grant funds. The University believes that this matter did not have a direct and material effect on the University’s compliance with federal requirements. Responsible University Personnel: Andrea Middleton, Director of Financial Services/Assistant Controller; Villalyn Baluga, Associate Vice President for Finance. Anticipated completion date: Already implemented.
View Audit 300046
Finding 388274 (2023-004)
Significant Deficiency 2023
Governors State University
IL
Questioned Costs Allowable Costs / Cost Principles Reporting § 200.303 § 200.430
2023-004 FINDING: INADEQUATE CONTROLS OVER PAYROLL EXPENDITURES AND NONCOMPLIANCE WITH ALLOWABLE COST & COST PRINCIPLES REQUIREMENTS APPLICABLE TO THE HEAD START CLUSTER Corrective Action Plan: The University has updated its process to collect time and effort information on a semi-annual basis ra...
2023-004 FINDING: INADEQUATE CONTROLS OVER PAYROLL EXPENDITURES AND NONCOMPLIANCE WITH ALLOWABLE COST & COST PRINCIPLES REQUIREMENTS APPLICABLE TO THE HEAD START CLUSTER Corrective Action Plan: The University has updated its process to collect time and effort information on a semi-annual basis rather than quarterly, which relieves some burden from staff, but still complies with federal regulations. By collecting time and effort information on a semi-annual basis, staff will have more time to reconcile time and effort against actual payroll expenditures. The University has also redesigned the time and effort collection form to show the 100% distribution of work. Further, the University now has a full-time financial research administrator who will help ensure that payroll related adjustments are done timely. The financial research administrator will work with the Early Head Start program management to ensure that the related payroll reports are reviewed and reconciled timely, in accordance with existing University procedures. Responsible University Personnel: Erin Soto, Executive Director of Family Development Center; FeMia Norwood, Director of Office of Sponsored Programs and Research; Jessica Braddy, Financial Research Administrator. Anticipated completion date: Already implemented.
View Audit 300046 Questioned Costs: $1
Finding 388266 (2023-003)
Significant Deficiency 2023
Governors State University
IL
Student Financial Aid Matching / Level of Effort / Earmarking Reporting § 200.303
2023-003 FINDING: NONCOMPLIANCE WITH GRAMM-LEACH-BLILEY ACT Corrective Action Plan: The University is currently drafting the incident response plan and is working to secure a contract with an incident response firm. Additionally, the University recently hired an Information Security Analyst, a ne...
2023-003 FINDING: NONCOMPLIANCE WITH GRAMM-LEACH-BLILEY ACT Corrective Action Plan: The University is currently drafting the incident response plan and is working to secure a contract with an incident response firm. Additionally, the University recently hired an Information Security Analyst, a newly created position designed to address smaller-scale alerts and incidents. Responsible University Personnel: Charles Pustz, Associate Vice President for Information Technology Services and Chief Information Officer; David Weissbohn, Director of Information Security and Compliance. Anticipated completion date: Upon the Illinois Public Higher Education Cooperative’s (IPHEC) vendor decision and upon approved funding, ITS is hoping to have a firm engaged by end of Fiscal Year 2024.
View Audit 300046
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