Corrective Action Plans

Finding 370359 (2023-008)

Material Weakness 2023

MI

Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.303

Finding Number: 2023‐008 Federal Program, Assistance Listing Number and Name: ALN 14.241, Department of Department of Housing and Urban Development, Housing Opportunities for Persons with AIDS (HOPWA) and COVID‐19 HOPWA Condition: Original Finding Description: The controls in place were not adequate...

Finding Number: 2023‐008 Federal Program, Assistance Listing Number and Name: ALN 14.241, Department of Department of Housing and Urban Development, Housing Opportunities for Persons with AIDS (HOPWA) and COVID‐19 HOPWA Condition: Original Finding Description: The controls in place were not adequate to ensure that amounts reported within the CAPER were accurate and complete in relation to activity reported in the general ledger and underlying records of the City. Contact Person Responsible for Corrective Action: Regina Greear (ODFS), Cynthia Saxton (OGA) and Julie Schneider (HRD) Anticipated Completion Date: June 2023 Planned Corrective Action: The City will review during the AFCAP process and implement additional reporting controls that includes verification of expenditures, retention of supporting documentation and a timely final reconciliation of the CAPER Report to the general ledger.

View Audit 291959

Finding 370328 (2023-012)

Material Weakness 2023

City of Detroit, Michigan

MI

Subrecipient Monitoring Reporting Material Weakness

Finding Number: 2023-012 Federal Program, Assistance Listing Number and Name: ALN 14.218, Department of Housing and Urban Development, Community Development Block Grants Cluster, Community Development Block Grant/Entitlement Grants (CDBG) Condition: Original Finding Description: During reporting tes...

Finding Number: 2023-012 Federal Program, Assistance Listing Number and Name: ALN 14.218, Department of Housing and Urban Development, Community Development Block Grants Cluster, Community Development Block Grant/Entitlement Grants (CDBG) Condition: Original Finding Description: During reporting testing, we noted that the City did not file one FFATA report, and there were five untimely submissions. Contact Person Responsible for Corrective Action: Julie Schneider (HRD) Anticipated Completion Date: June 2023 Planned Corrective Action: The City will review during the AFCAP process its current FFATA policies and procedures and implement additional documentation and controls to ensure timely and accurate filings and compliance with reporting requirements.

View Audit 291959

Finding 370314 (2023-002)

Material Weakness 2023

City of Fallon, Nevada

NV

Subrecipient Monitoring Material Weakness Reporting

Finding 2023-002 Fed Agency Name: US Department of Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Fund CFDA #: 21.027 Finding Summary: During the Single Audit, it was discovered the City did not have adequate internal controls over reports filed with the U.S. Department ...

Finding 2023-002 Fed Agency Name: US Department of Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Fund CFDA #: 21.027 Finding Summary: During the Single Audit, it was discovered the City did not have adequate internal controls over reports filed with the U.S. Department of Treasury which resulted in incorrect information being reported. Responsible Individual: Sean Richardson, CPA City Clerk/Treasurer Corrective Action Plan: Management will closely review the project and expenditure report user guide to ensure future reports are in compliance and implement controls surrounding these reports. Anticipated Completion Date: January 2024

View Audit 291944

Finding 370310 (2023-002)

Significant Deficiency 2023

Chinle Unified School District No. 24

AZ

Reporting Significant Deficiency

Finding Number: 2023-002 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 Contact Person: Priscine Jones, Business Manager Anticipated Completion Date: The Business Manager will work with the Federal Programs Director to ensure that categorie...

Finding Number: 2023-002 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 Contact Person: Priscine Jones, Business Manager Anticipated Completion Date: The Business Manager will work with the Federal Programs Director to ensure that categories of expenses are correctly reported on the next ESSER reporting cycle. The Business Manager will work with the Federal Programs Director effective immediately January 18, 2024 to obtain correct funding codes in writing. Planned Corrective Action: The Business Manager and Federal Programs Director worked with ADE ESSER grants program staff, and the Arizona Auditor General’s office on ESSER and COVID Reporting. When we completed the initial ESSER reports, we did not understand from guidance that we were supposed to match the categories of expenditures we were reporting to the Accounts Payable Expense reports used for reimbursement requests. We had been reporting based on actual expenditures to date, not the snapshots for the given window of time represented by the Accounts Payable Expense reports used for reimbursement requests. For the most recent reporting cycle, we did gain a clear understanding of the expectations for these reports we are supposed to match to. We do carefully monitor expenditures to ensure that they are aligned to our grant and allowable uses for our ESSER funds. Now that we understand which reports we have to match to, we will be able to match the categories of expenditures to the Accounts Payable Expense reports accurately. Currently, The District has expended ESSER I and II completely. We only have ESSER III to report on which will simplify the ESSER reporting requirements to the Arizona Department of Education. In regard to ESSER I & II salary and benefits expenditures, the District had retention stipends written into both ESSER II and III for specified years and recruitment stipends written only in ESSER III. A misunderstanding caused a payment to be posted to the wrong grant. Upon discovery and to process the correction, the District executed a journal entry to assign the expense to the right grant. In the meantime, we had already processed a reimbursement request for the original and erroneously posted expense. This caused the financial reports to appear as if the expense occurred twice; once in F336 and once in F346 in the future, the Business Manager will get a written approval from the Federal Programs Director on which funds were approved for Recruitment and Retention payments and for specified years.

View Audit 291943

Finding 370298 (2023-003)

Material Weakness 2023

Montoursville Area School District

PA

Procurement, Suspension & Debarment Reporting Matching / Level of Effort / Earmarking

The quarterly reports will be printed and signed off on by the preparer and reviewer. The preparer and reviewer will both review the expenditure report and input for completeness and accuracy.

View Audit 291937

Finding 370261 (2023-002)

Significant Deficiency 2023

Ave Maria University, Inc. and Subsidiaries

FL

Subrecipient Monitoring Eligibility Reporting § 200.328 § 200.329

The University filed four quarterly HEERF reports for the year that accurately reflected the spending and accounting of federal funds. The report in question is the annual report, which, by its design (it cannot be saved prior to submission, and the only way to print it is to print a screen shot of ...

The University filed four quarterly HEERF reports for the year that accurately reflected the spending and accounting of federal funds. The report in question is the annual report, which, by its design (it cannot be saved prior to submission, and the only way to print it is to print a screen shot of each of the 48 pages) makes review before submission extremely difficult. There were literally hundreds of entries in this report, and there were three errors, each of which reflected information that was reported accurately in the quarterly reports posted on the University’s website. Despite the unfortunate design constraints, the University will endeavor to identify a practical way to conduct a review of the annual report before submission next spring. Anticipated Completion Date: Continuing Responsible Contact Person: Eugene L. Munin

View Audit 291876

Finding 370259 (2023-003)

None 2023

Albright College

PA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Corrective Action Plan Registrar office will follow the established reporting cadence that Albright has committed to, which is reporting to the National Student Clearinghouse (NSC) at least every 30 days to ensure timely reporting to NSLDS. Name(s) of Contact Person(s) Responsible for Corrective A...

Corrective Action Plan Registrar office will follow the established reporting cadence that Albright has committed to, which is reporting to the National Student Clearinghouse (NSC) at least every 30 days to ensure timely reporting to NSLDS. Name(s) of Contact Person(s) Responsible for Corrective Action: John Smith, Registrar Anticipated Completion Date: FY2024

View Audit 291869

Finding 370257 (2023-002)

Significant Deficiency 2023

Albright College

PA

Subrecipient Monitoring Reporting

Corrective Action Plan The Controller’s Office will learn the reporting compliance requirements, internally compile the data needed to complete accurate reporting and ensuring timely submission. This will include a secondary review of the reporting data prior to submission to ensure accuracy. Name...

Corrective Action Plan The Controller’s Office will learn the reporting compliance requirements, internally compile the data needed to complete accurate reporting and ensuring timely submission. This will include a secondary review of the reporting data prior to submission to ensure accuracy. Name(s) of Contact Person(s) Responsible for Corrective Action: Controller Anticipated Completion Date: Upon issuance of 2023 annual reporting requirements.

View Audit 291869

Finding 370256 (2023-003)

None 2023

Loysville Village Municipal Authority

PA

Matching / Level of Effort / Earmarking Reporting § 200.329

Corrective Action Planned: This was first brought to the Authority’s attention in the current year. The Authority is working towards submitting appropriate reports. Anticipated Completion Date: Ongoing Contact Person Responsible: Jennie Weary, Treasurer/Secretary

View Audit 291866

Finding 370252 (2023-004)

Significant Deficiency 2023

Association House of Chicago

IL

Reporting Significant Deficiency Internal Control / Segregation of Duties

Action taken in response to finding: Management will ensure authorizations are reflected on monthly expenditure reports. Policies will be updated to include alternative methods of documenting review and approval, such as an email to keep on file with the calculation. Name of contact person responsib...

Action taken in response to finding: Management will ensure authorizations are reflected on monthly expenditure reports. Policies will be updated to include alternative methods of documenting review and approval, such as an email to keep on file with the calculation. Name of contact person responsible for corrective action: Juan Carlos Linares, President and CEO Planned completion date for corrective action plan: December 31, 2023

View Audit 291860

Finding 370250 (2023-002)

Significant Deficiency 2023

Association House of Chicago

IL

Reporting Internal Control / Segregation of Duties

Action taken in response to finding: Management will implement a process to evaluate grant agreements and properly identify federal funding which will be reviewed to ensure the final SEFA is accurate and free of errors. Name of contact person responsible for corrective action: Juan Carlos Linares, P...

Action taken in response to finding: Management will implement a process to evaluate grant agreements and properly identify federal funding which will be reviewed to ensure the final SEFA is accurate and free of errors. Name of contact person responsible for corrective action: Juan Carlos Linares, President and CEO Planned completion date for corrective action plan: December 31, 2023

View Audit 291860

Finding 370243 (2023-001)

Significant Deficiency 2023

Simpson Housing Services, Inc.

MN

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512

Simpson management hired additional staff to allow management the additional time necessary to prepare and review internal financial statements in a timely and efficient manner so that the audit can begin and be completed in a timely and efficient manner. Management believes their processes are prop...

Simpson management hired additional staff to allow management the additional time necessary to prepare and review internal financial statements in a timely and efficient manner so that the audit can begin and be completed in a timely and efficient manner. Management believes their processes are properly designed to ensure timely filing of the Single Audit Reporting Package in future years.

View Audit 291844

Finding 370237 (2023-001)

Significant Deficiency 2023

Curry College

MA

Student Financial Aid Reporting Significant Deficiency

Finding 2023-001 Enrollment Reporting: Contact person(s) responsible for corrective action: Stephanny Elias, Associate Vice President of Financial Aid Robert Loconto, Director of Financial Aid June Koukol, Registrar Anticipated completion date:February 2024 Context and Corrective Action: In th...

Finding 2023-001 Enrollment Reporting: Contact person(s) responsible for corrective action: Stephanny Elias, Associate Vice President of Financial Aid Robert Loconto, Director of Financial Aid June Koukol, Registrar Anticipated completion date:February 2024 Context and Corrective Action: In the final Spring 2023 enrollment certification to the National Student Clearinghouse (NSC), 11 students were identified not having been reported as graduated to NSC. Six of these students were brought to the attention of the Registrar’s Office by the Auditors in December 2023/January 2024. An internal review by the Registrar on January 22, 2024 revealed five additional students. The separate DegreeVerify transmission, which serves as a backup process and updates the graduation status for any student who did not get coded as such via the NSC enrollment transmission, also did not generate a graduated status for these students. The Registrar’s Office has concluded that this is the result of an error within the SOPLCCV Banner process when it was run for these students. This process is run during degree conferral and aligns curriculum information between the student’s academic record and the degree conferral record. The SOPLCCV process didn’t produce the intended result for the impacted students, and their degree records in Banner were manually updated to correct discrepancies that would normally be updated via the process. Unbeknownst at the time was that the initial discrepancy and subsequent manual update impacted the reporting of the degree conferral to NSC in the relevant transmission, due to a data mismatch between NSC’s curriculum information and the degree conferral information. The December 2023 degree conferral has since taken place, and the Registrar’s Office confirmed that the SOPLCCV process worked properly for all December graduates. The Registrar’s Office also manually checked each December graduate in NSC on January 22, 2024 and confirmed that all 56 December graduates with Fall 2023 enrollment were reported appropriately to NSC as graduated in the December degree transmission. The Registrar’s Office is consulting with Curry College ITS to develop a report to consolidate and display data from the text files generated via the Banner NSC transmission into a readable Excel format, to easily check and identify graduates and how they are being reported to NSC in the transmission. In the interim, the Registrar’s Office will continue to manually check each graduate in the NSC degree file to confirm that degree conferral is reported appropriately to NSC. This review will take place within two weeks of degree conferral, after the degree transmission has been processed by NSC.

View Audit 291830

Finding 370217 (2023-002)

Significant Deficiency 2023

Woodbury University

CA

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

Date: November 11, 2023 From: Verletta Jackson, Registrar To: Moss Adams Subject: Finding 2023-002 Special Tests and Provisions Enrollment Reporting: Significant Deficiency in Internal Control Over Compliance Item: Finding 2023-002 Special Tests and Provisions Enrollment Reporting: Significant Def...

Date: November 11, 2023 From: Verletta Jackson, Registrar To: Moss Adams Subject: Finding 2023-002 Special Tests and Provisions Enrollment Reporting: Significant Deficiency in Internal Control Over Compliance Item: Finding 2023-002 Special Tests and Provisions Enrollment Reporting: Significant Deficiency In Internal Control Over Compliance. Corrective Action: The University has updated the status of all students in our latest batch send. That includes and is not limited to all students selected In the Single Audit. Steps/Policies Implemented to avert problem: The process for reporting information to NSLDS through the Clearinghouse works efficiently. The problem in this case, is that the University has always had two individuals with access to the upload data into the Clearinghouse. When one of the individuals responsible for uploading's position was eliminated, authorization was not given to anyone else as a backup. So, when the then Registrar resigned, no one on-site was authorized to upload the already prepared "send". That issue has been resolved and there will always be, once again, two individuals with access to upload. Although the process to resolve this Issue was extremely timely, permission to access the Clearinghouse site was eventually provided. Contact Person: The Registrar, Verletta Jackson is the responsible person. Her contact information is, Verletta Jackson, email Verletta.Jackson@woodbury.edu, phone 818 252 5277. Anticipated Completion Date: Completed as of 10.15.2023

View Audit 291795

Finding 370210 (2023-001)

Material Weakness 2023

Lewis-Clark State College

ID

Student Financial Aid Reporting Material Weakness

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Te...

Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Teacher Education Assistance. for College and Higher Education Grants– Assistance Listing No. 84.379 Nursing Student Loans – Assistance Listing No. 93.364 Recommendation: We recommend that the College work with its third-party servicer and implement procedures to ensure that enrollment data, changes in status, and effective dates within NSLDS are reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: The Financial Aid Office has temporarily taken over the administration of this process due to personnel changes in the Registrar’s Office. Enrollment reports are scheduled to be submitted monthly. The data is reviewed at various intervals of the process by Registrar and Financial Aid staff and the reviews are documented. Corrections and updates are provided and submitted as required. Procedures will be updated to reflect all changes and validations. An internal audit will be conducted using the third-party Audit Guide and will be documented. Name(s) of the contact person(s) responsible for corrective action: Laura Hughes, Soo Lee Bruce-Smith, Travis Osburn, Kim Tuschhoff, and John Bender Planned completion date for a corrective action plan: Immediate Implementation

View Audit 291793

Finding 370198 (2023-001)

Significant Deficiency 2023

Multicultural Learning Center

CA

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.514

The Center became aware of a discrepancy between the annual ESSER financial reporting and the quarterly reports during the audit. While the quarterly reports to the CDE were accurately reported and expenditures accurately recorded, the annual performance report was created manually, and reported ful...

The Center became aware of a discrepancy between the annual ESSER financial reporting and the quarterly reports during the audit. While the quarterly reports to the CDE were accurately reported and expenditures accurately recorded, the annual performance report was created manually, and reported full allocations per fund, in error during 2023 by the Center’s back-office service providers without review from Center’s management. Upon the Center’s communication with the CDE, the CDE has notified that “according to the U.S. Department of Education for ESSER Annual Reporting, there will be an opportunity to correct the Year 3 report that was submitted in March of 2023. The U.S. Department of Education requires that we submit Year 4 data to them first. This data will be collected in March of 2024. At that time, the LEA should report to the best of their ability, based on the previously reported expenditures. Depending on the previous amount reported, this may mean the LEA is not yet able to fully report applicable expenditures. This will be corrected later. Following the initial Year 4 submission, the U.S. Department of Education will allow for a Year 3 correction period. At this time, the LEA will be able to correct the Year 3 report. Finally, there will be a Year 4 correction period. This correction period will be based on any changes reported during the Year 3 correction period, to allow for a final true up of Year 4 reporting based on actual expenditures.” Therefore, the correction will be made in March of 2024. In the future, the Center’s back-office service providers will be utilizing a stricter rule for cross-checking reports, and will send reports (quarterly and annual) to the Center for a third review before submitting. The Center will also make the correction in March of 2024 per the CDE’s and U.S. Department of Education direction.

View Audit 291776

Finding 370196 (2023-001)

Significant Deficiency 2023

District IV Human Resources Development Council

MT

Reporting Matching / Level of Effort / Earmarking § 200.502

CORRECTIVE ACTION PLAN - FY 2023 AUDIT FINDING 2023 - 001 BASIS FOR DETERMINING FEDERAL AWARDS EXPENDED - SEFA EXPENDITURES Finding: Department of Agriculture - Rural Development Loan was not recorded correctly on the SEFA Expenditures Report. District 4 Human Resources Development Council Respon...

CORRECTIVE ACTION PLAN - FY 2023 AUDIT FINDING 2023 - 001 BASIS FOR DETERMINING FEDERAL AWARDS EXPENDED - SEFA EXPENDITURES Finding: Department of Agriculture - Rural Development Loan was not recorded correctly on the SEFA Expenditures Report. District 4 Human Resources Development Council Response: The Council concurs with the finding and understands the importance of appropriately including and measuring loans and loan guarantees in accordance with 2 CFR § 200.502(b) and (c) of the Uniform Guidance. The oversite has been corrected and the loans have been accounted for correctly on the current SEFA. The Council will ensure the loans are correctly reported on the SEFA in the future.

View Audit 291757

Finding 370195 (2023-005)

Significant Deficiency 2023

Phoenix Elementary School District No. 1

AZ

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Procurement, Suspension & Debarment

The District will review its internal control procedures over federal programs to ensure purchase orders and maintained to support the authorization of purchases before the goods or services are purchased.

View Audit 291755

Finding 370183 (2023-005)

Significant Deficiency 2023

Clarke University of Dubuque, Iowa

IA

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

Student Financial Assistance Program Cluster – Department of Education Federal Financial Assistance Listing #84.268 Federal Direct Student Loans 2022/2023 P268K211430 Federal Financial Assistance Listing #84.063 Federal Pell Grant Program 2022/2023 P063P201430 Special Tests & Provisions: Enrollment...

Student Financial Assistance Program Cluster – Department of Education Federal Financial Assistance Listing #84.268 Federal Direct Student Loans 2022/2023 P268K211430 Federal Financial Assistance Listing #84.063 Federal Pell Grant Program 2022/2023 P063P201430 Special Tests & Provisions: Enrollment Reporting Significant Deficiency in Internal Control and Noncompliance Finding Summary: One instance was noted where the enrollment status reported to the National Student Clearing House was not the same as the student’s actual enrollment status. Responsible Individuals: Robert Hoover, Director of Financial Aid and Kristi Bagstad, Registrar, Registrar’s Office Corrective Action Plan: The Registrar’s office will review clearing house batch errors reports and the Financial Aid office will conduct quality sampling once a semester. Anticipated Completion Date: Commenced December 1, 2023

View Audit 291731

Finding 370175 (2023-002)

Significant Deficiency 2023

Clarke University of Dubuque, Iowa

IA

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

Student Financial Assistance Program Cluster – Department of Education Federal Financial Assistance Listing #84.038 Federal Perkins Loan Program & #84.033 Work-Study Program 2022/2023 P063P201430 - 2021/2022 Finding Summary: Certain amounts within the FISAP filed during fiscal year 2022 FISAP were ...

Student Financial Assistance Program Cluster – Department of Education Federal Financial Assistance Listing #84.038 Federal Perkins Loan Program & #84.033 Work-Study Program 2022/2023 P063P201430 - 2021/2022 Finding Summary: Certain amounts within the FISAP filed during fiscal year 2022 FISAP were reported incorrectly in Part III, Section B, Line 13 and in Part VI, Section A, Lines 1-23 columns e & f. Responsible Individuals: Robert Hoover, Director of Financial Aid and Deb Theill, Student Accounts Loan Coordinator Corrective Action Plan: The Financial Aid and Loan offices will obtain review from a non preparer of the FISAP report before submittal. Anticipated Completion Date: Tami Lansing did an initial review on 10/16/2023, another review will also be performed before May 1, 2024.

View Audit 291731

Finding 370174 (2023-002)

None 2023

Town of Blacksburg, Virginia

VA

Reporting

CORRECTIVE ACTION PLAN January 17, 2024 Town of Blacksburg, Virginia respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 3906 Electric Road Roanoke, VA 24018 Audit pe...

CORRECTIVE ACTION PLAN January 17, 2024 Town of Blacksburg, Virginia respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 3906 Electric Road Roanoke, VA 24018 Audit period: June 30, 2023 The findings from the June 30, 2023 Schedule of Findings and Questioned Costs (the "Schedule") are discussed below. The findings are numbered consistently with the number assigned in the Schedule. FINDINGS - FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAMS AUDIT 2023-002: CDBG - Community Development Block Grants/Entitlement Grants - ALN #14.218, Reporting Condition: Housing and Community Connections did not timely file Cash on Hand Quarterly Reports in two instances of testing. Criteria: Under the requirements in the Uniform Guidance, reports are to be filed within 30 days after the end of the reporting period. Cause: Housing and Community Connections typically files all reports timely, however, two quarterly reports during the same quarter were filed late. Effect: Failure to file timely reports could result in improper reporting of the use of Federal funds. Perspective Information: Two Cash on Hand Quarterly Reports of four tested were not filed within 30 days after the end of the reporting period. Recommendation: Management should implement a procedure to ensure that reports are filed within reporting periods. Views of Responsible Officials and Planned Corrective Action: Housing and Community Connections will put into place a procedure to ensure that reports are filed timely. If the Federal Audit Clearinghouse has questions regarding this plan, please call Susan H. Kaiser, Director of Finance at 540-443-1051. Sincerely yours, Susan H. Kaiser Director of Finance

View Audit 291722

Finding 370164 (2023-002)

Significant Deficiency 2023

University of Louisville

KY

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

FINDINGS—FEDERAL AWARD PROGRAMS AUDITS SIGNIFICANT DEFICIENCY U.S. Department of Education 2023-002 Student Financial Assistance Cluster: Assistance Listing No. 84.007, 84.063, 84.268, 84.379, 84.033 UNIVERSITY OF LOUISVILLE CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2023 Recommendation: We recommen...

FINDINGS—FEDERAL AWARD PROGRAMS AUDITS SIGNIFICANT DEFICIENCY U.S. Department of Education 2023-002 Student Financial Assistance Cluster: Assistance Listing No. 84.007, 84.063, 84.268, 84.379, 84.033 UNIVERSITY OF LOUISVILLE CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2023 Recommendation: We recommend that the University work with their third-party servicer and implement procedures to ensure that enrollment data, changes in status and effective dates within NSLDS are reported timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The original guidance for missing or incorrect social security number from the Clearinghouse was to reach out to the student and obtain proof of the social security number or enter the student into the system without a social security number. The student was entered without using a social security number and this issue was not resolved. The University’s Registrar’s Office has inquired about this issue and have since been provided updated guidance on how to rectify the occurrence of such. The new guidance provided has already been implemented by the Registrar’s Office. The new guidance from the National Student Clearinghouse allows for a student’s information to be entered with the social security number supplied when registering and add enrollment information. Going forward, this missing information will not preclude a student from being reported. Name(s) of the contact person(s) responsible for corrective action: Chris Goodman Planned completion date for corrective action plan: Implemented 09/28/2023 If the U.S. Department of Education has questions regarding this plan, please call Beverly Santamouris at (502) 852-6272.

View Audit 291699

Finding 370118 (2023-001)

Significant Deficiency 2023

Coquille Valley Hospital District

OR

Reporting Significant Deficiency Internal Control / Segregation of Duties

Provider Relief Fund Program – CFDA 93.498 Recommendation: CLA recommends the Health System perform review procedures over reporting expenses in a timely manner, so expenses are accurately reported. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Acti...

Provider Relief Fund Program – CFDA 93.498 Recommendation: CLA recommends the Health System perform review procedures over reporting expenses in a timely manner, so expenses are accurately reported. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Health System have input of information reviewed before it is submitted. After being filled out the preparer will have another review the inputs before submitting. Name(s) of the contact person(s) responsible for corrective action: Michelle Reyna and Jennifer Stine Planned completion date for corrective action plan: March 31, 2024 If there are any questions regarding this plan, please call Michelle Reyna at (541) 396- 1067.

View Audit 291628

Finding 370100 (2023-001)

Material Weakness 2023

Westmoreland County Community College

PA

Reporting

Finding 2023-001: Education Stabilization Fund Reporting WCCC does not have any funds excluded. All the reports were filed throughout the grant in a timely manner but not always correctly. A former employee filed these reports. Current staff have been working to get all the reports corrected and po...

Finding 2023-001: Education Stabilization Fund Reporting WCCC does not have any funds excluded. All the reports were filed throughout the grant in a timely manner but not always correctly. A former employee filed these reports. Current staff have been working to get all the reports corrected and posted back to the college's web site. The College grant writing/compliance employee who unfortunately left after 1 month. WCCC continues to advertise for this position along with the Asst Controller position for Grants and Foundation. The President and Director of Accounting are ensuring hiring is done. These hirings will be completed this fiscal year.

View Audit 291618

Finding 370084 (2023-004)

Material Weakness 2023

Evansdale Municipal Housing Authority

IA

Special Tests & Provisions Eligibility HUD Housing Programs

Finding 2003-004: We agree with the finding. However, the Authority can not reasonably adopt internal control procedures to correct the material weakness.

View Audit 291615

Corrective Action Plans

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