Corrective Action Plans

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

View Audit 297860

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

Finding 384711 (2023-002)

Material Weakness 2023

Montgomery County Housing Authority

TX

HUD Housing Programs Reporting Internal Control / Segregation of Duties

Corrective Action Plan Finding: Finding 2023-002-Software Subscription Costs Not Properly Accounted For-Reporting Condition: For June 30, 2023 year-ends and forward, Government Auditing Standard (GASB) No. 96 applies. This requires a new accounting for subscription (lease)-based information tec...

Corrective Action Plan Finding: Finding 2023-002-Software Subscription Costs Not Properly Accounted For-Reporting Condition: For June 30, 2023 year-ends and forward, Government Auditing Standard (GASB) No. 96 applies. This requires a new accounting for subscription (lease)-based information technology arrangements (SBITAs). The Authority entered into a five-year agreement that started May 1, 2021 with a software company. Corrective Action Planned We will comply with the auditor’s recommendation. Person responsible for corrective action: Roxanne Albizuri, Executive Director Telephone: (936) 539-4984 Housing Authority of Montgomery County, Texas Fax: (936) 539-4758 1500 N Frazier, Ste 101 Conroe, TX 77301 Anticipated Completion Date: June 30, 2024

View Audit 297841

Finding 384710 (2023-001)

Material Weakness 2023

Montgomery County Housing Authority

TX

HUD Housing Programs Reporting

MONTGOMERY COUNTY HOUSING AUTHORITY 1500 N. Frazier, Ste 101 Conroe, TX 77301 Phone No. (936) 539-4984 Fax No. (936) 539-4758 HOUSING AUTHORITY OF MONTGOMERY COUNTY, TEXAS CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2023 Corrective Action Plan Finding: Finding 2023-001-Non current Valuation...

MONTGOMERY COUNTY HOUSING AUTHORITY 1500 N. Frazier, Ste 101 Conroe, TX 77301 Phone No. (936) 539-4984 Fax No. (936) 539-4758 HOUSING AUTHORITY OF MONTGOMERY COUNTY, TEXAS CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2023 Corrective Action Plan Finding: Finding 2023-001-Non current Valuations and Inadequate Disclosure for Defined Benefit Pension Plan Condition: All material amounts included in the financial statements should have valuations as of the last day of the audit year. In addition, the footnotes should include all of the disclosures that are required. Both of these elements are required by accounting principles generally accepted in the United States. Corrective Action Planned I am Roxanne Albizuri, Executive Director and Designated Person to answer this finding. We will comply with the auditor’s recommendation. Person responsible for corrective action: Roxanne Albizuri, Executive Director Telephone: (936) 539-4984 Housing Authority of Montgomery County, Texas Fax: (936) 539-4758 1500 N Frazier, Ste 101 Conroe, TX 77301 Anticipated Completion Date: June 30, 2024

View Audit 297841

Finding 384706 (2023-001)

Significant Deficiency 2023

Massachusetts Maritime Academy

MA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Finding number: 2023-001 Federal agency: U.S. Department of Education Programs: Federal Direct Student Loans AL #’s: 84.268 Award year: 2023 Corrective Action Plan: The Loan Counselor will automatically submit a Direct Loan disbursement report immediately following the disbursement of any federal lo...

Finding number: 2023-001 Federal agency: U.S. Department of Education Programs: Federal Direct Student Loans AL #’s: 84.268 Award year: 2023 Corrective Action Plan: The Loan Counselor will automatically submit a Direct Loan disbursement report immediately following the disbursement of any federal loan. The Director will monitor when the Loan Counselor runs any disbursements and confirm that the disbursement report has been sent to COD in a timely fashion. Timeline for Implementation of Corrective Action Plan: This plan has already been implemented beginning with the 2023-2024 academic year. Contact Person Catherine Kedski, Director of Student Financial Services

View Audit 297824

Finding 384692 (2023-005)

Significant Deficiency 2023

Columbia College

MO

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

2023-005 Reporting Student Withdraw Date in the National Student Loan Data System (NSLDS) (Significant Deficiency) Criteria: The College is responsible for submitting timely, accurate and complete responses to Enrollment Reporting roster files and for maintaining proper documentation in accordance ...

2023-005 Reporting Student Withdraw Date in the National Student Loan Data System (NSLDS) (Significant Deficiency) Criteria: The College is responsible for submitting timely, accurate and complete responses to Enrollment Reporting roster files and for maintaining proper documentation in accordance with 34 CFR Section 685.309(a)(2). Condition: From a population of 61 students that withdrew during the fiscal year, we tested seven and noted that six of the seven required a refund calculation and return of funds. The change in status was not reported to NSLDS for one student and the last date of the semester was reported instead of the withdrawal date for four students. Action Taken: The Registrar’s Office maintains the institution’s enrollment records. During the fall of 2023, the enrollment reporting process was moved to the Registrar’s Office to ensure the accuracy of reporting. Responsible Party: Sharon Murphy, Registrar Point of Contact: Sharon Murphy, Registrar (smurphy@columbiasc.edu) Expected date of correction: August 2023

View Audit 297799

Finding 384688 (2023-001)

Material Weakness 2023

Columbia College

MO

Student Financial Aid Material Weakness Reporting

2023-001 Special Reporting – Fiscal Operations Report and Application to Participate (FISAP) (Material Weakness) Criteria: As a Campus-Based Program participant, the College is required to submit an accurate FISAP yearly by October 1. The information reported on the FISAP is used to determine the s...

2023-001 Special Reporting – Fiscal Operations Report and Application to Participate (FISAP) (Material Weakness) Criteria: As a Campus-Based Program participant, the College is required to submit an accurate FISAP yearly by October 1. The information reported on the FISAP is used to determine the school’s Campus Based Program funding for the upcoming award year as well as report Campus‑Based Program expenditures for the prior award year. The College is required to submit a Fiscal Operations Report plus other information required; the information must be accurate and shall be submitted on the form at the time specified, 34 CFR 674.19(d)(2). Condition: During our review of the College’s FISAP it was determined that tuition and fee revenue was overstated and Pell amount reported was understated. Action Taken: We concur with this finding. Staff made a “change request” to the US Department of Education (USDOE) to adjust the FISAP. Once the “change request” was approved by the USDOE, we edited the FISAP report to appropriately reflect the audited numbers. It is important to note that the FISAP is due by September 30th, and the USDOE allows institutions until December 15th to adjust the figures. Our audited financial statements are due no later than September 30th, which normally allows time to ensure that the figures on the FISAP are reconciled to the ones on the audited financial statements. Nevertheless, if the audited statements are not completed by the September 30th deadline, we will make sure that any adjusting entries to the FISAP are made by the final date of December 15th. Responsible Party: Lola Kennedy, Senior Director of Financial Aid Point of Contact: Lola Kennedy, Senior Director of Financial Aid (lkennedy@columbiasc.edu) Expected date of correction: February 2024

View Audit 297799

Finding 384683 (2023-004)

Significant Deficiency 2023

Gila Crossing Community School

AZ

Reporting Significant Deficiency Program Income

Finding Number: 2023‐004 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Indian School Equalization Program 15.042 Administrative Cost Grants for Indian Schools 15.046 COVID‐19 Education Stabilization Fund 84.425 Contact Person: Jim Mosley, Superintendent Anticipated Completion ...

Finding Number: 2023‐004 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Indian School Equalization Program 15.042 Administrative Cost Grants for Indian Schools 15.046 COVID‐19 Education Stabilization Fund 84.425 Contact Person: Jim Mosley, Superintendent Anticipated Completion Date: June 30, 2024 Planned Corrective Action: The School reported incorrect expenditures for one of four quarterly reports reviewed. Acknowledged that one of the quarterly SF‐425 reports did contain an error with the additional revenue and expenses of non‐federal monies included in the report. Future reports will be reviewed more closely to prevent such errors.

View Audit 297787

Finding 384675 (2023-003)

Significant Deficiency 2023

La Habra City School District

CA

Reporting Subrecipient Monitoring

The District will verify reporting dates and ranges prior to completion reports.

View Audit 297777

Finding 384665 (2023-002)

Significant Deficiency 2023

Waukesha County Area Technical College District

WI

Reporting Significant Deficiency Internal Control / Segregation of Duties

Federal Program Name: Student Financial Aid Cluster Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the District design and implement controls to ensure all student disbursements are reported to COD with in required timelines. Explanation of disagreement with a...

Federal Program Name: Student Financial Aid Cluster Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the District design and implement controls to ensure all student disbursements are reported to COD with in required timelines. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: WCTC has added additional internal controls specific to the disbursement process including multi-layered file review, and monthly reconciliations. These controls target the audit finding ensuring thorough file review and prompt rectification of any discrepancies. Name(s) of the contact person(s) responsible for corrective action: Justin Kehring, Director Financial Aid Planned completion date for corrective action plan: June 30, 2024

View Audit 297755

Finding 384652 (2023-001)

Significant Deficiency 2023

Parc Community Homes, Inc. Project No. 072-Hd077

IL

Internal Control / Segregation of Duties Reporting Significant Deficiency

Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Because the number of staff is inadequate to fully segregate duties, we feel that management staff must have the ability to record disbursement transactions and rec...

Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Because the number of staff is inadequate to fully segregate duties, we feel that management staff must have the ability to record disbursement transactions and reconcile bank accounts with the general ledger, particularly for training purposes and periods when there are staff vacancies. Financial resources are insufficient to hire the additional staff to allow for greater segregation of responsibilities. Name(s) of the contact person(s) responsible for corrective action: Debbie Congdon Planned completion date for corrective action plan: In process

View Audit 297721

Finding 384650 (2023-009)

Significant Deficiency 2023

Pinecrest Academy of Nevada

NV

Internal Control / Segregation of Duties Reporting Matching / Level of Effort / Earmarking

Corrective Action Plan: Due to unexpected turnover, a secondary review was not performed to verify the preparation of the ESSER reporting. To strengthen the oversight of financial management of the School, Academica Nevada, the School’s management company, filled all open positions and realigned sta...

Corrective Action Plan: Due to unexpected turnover, a secondary review was not performed to verify the preparation of the ESSER reporting. To strengthen the oversight of financial management of the School, Academica Nevada, the School’s management company, filled all open positions and realigned staff responsibilities to reduce individual workloads and provide additional oversight and review. In addition, a financial controller has been added to ensure that secondary reviews occur on all required filings and reconciliations. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2024

View Audit 297711

Finding 384619 (2023-005)

Material Weakness 2023

Lennox School District

CA

Subrecipient Monitoring Material Weakness Reporting

Due to staff turnover and key vacant positions, we were unable to locate supporting documentation. For all federal expenditure reports, the supporting documentation will now be kept on file for a minimum of three years.

View Audit 297696

Finding 384594 (2023-002)

None 2023

Community Care

ME

HUD Housing Programs Reporting

Community Care agrees with this finding. Replaced Finance Director effective 7/10/23. Currently Finance department is fully staffed and reports are being sent on time. Responsible Official: Keith Brangwynne, Accountant Date of Corrective Action: Completed, February 2024

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Finding 384582 (2023-003)

Material Weakness 2023

Metro Technology Center

OK

Student Financial Aid Reporting Material Weakness

Finding Summary: Various discrepancies were noted in the National Student Loan Data System. Responsible Individuals: Alicia Smith, Director of Financial Aid Corrective Action Plan: We have worked to implement a process to quickly update student enrollment status in all financial aid systems to ensur...

Finding Summary: Various discrepancies were noted in the National Student Loan Data System. Responsible Individuals: Alicia Smith, Director of Financial Aid Corrective Action Plan: We have worked to implement a process to quickly update student enrollment status in all financial aid systems to ensure proper reporting. Anticipated Completion Date: July 1, 2024

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Finding 384579 (2023-002)

Significant Deficiency 2023

Metro Technology Center

OK

Student Financial Aid Reporting Significant Deficiency

Finding Summary: One financial aid disbursement tested was not made within the allowable 15 day period. Responsible Individuals: Alicia Smith, Director of Financial Aid Cari Wilburn, Director of Finance Corrective Action Plan: We have worked together in both departments to ensure proper reporting on...

Finding Summary: One financial aid disbursement tested was not made within the allowable 15 day period. Responsible Individuals: Alicia Smith, Director of Financial Aid Cari Wilburn, Director of Finance Corrective Action Plan: We have worked together in both departments to ensure proper reporting on the financial aid systems and quick disbursements of all funds. Anticipated Completion Date: July 1, 2024

View Audit 297658

Corrective Action Plans

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