Corrective Action Plans

Finding 369859 (2023-003)

Significant Deficiency 2023

CT

Student Financial Aid Reporting Significant Deficiency

Student Financial Assistance Cluster – Federal Assistance Listing Nos. 84.063 and 84.268 Recommendation: We recommend the University review its policies and procedures on reporting enrollment information to the NSLDS to ensure that all relevant information is being captured accurately and reported...

Student Financial Assistance Cluster – Federal Assistance Listing Nos. 84.063 and 84.268 Recommendation: We recommend the University review its policies and procedures on reporting enrollment information to the NSLDS to ensure that all relevant information is being captured accurately and reported timely in accordance with applicable regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To ensure student enrollment is submitted to NSLDS in a timely manner, additional changes have been established. Students who have completed their degrees in a prior term (for example, summer/fall term), but with an award date in the next term (for example, September for summer term or January for the fall term), will be updated prior to the first of term enrollment file. This change will decrease potential errors as the terms are updated in the appropriate order and we can address any enrollment issues in the appropriate timeframe. Planned completion date for corrective action plan: January 31, 2024 Name(s) of the contact person(s) responsible for corrective action: Natalie Durant, Registrar at 860-768-5565.

View Audit 291373

Finding 369852 (2023-004)

Significant Deficiency 2023

University of Hartford

CT

Student Financial Aid Cash Management Eligibility

Student Financial Assistance Cluster – Federal Assistance Listing Nos. 84.007, 84.003, 84.038, 84.063, and 84.268 Recommendation: We recommend the University review its policies and procedures on reporting requirements to the Department if Education in respects to these requirements. Explanation...

Student Financial Assistance Cluster – Federal Assistance Listing Nos. 84.007, 84.003, 84.038, 84.063, and 84.268 Recommendation: We recommend the University review its policies and procedures on reporting requirements to the Department if Education in respects to these requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University has updated the Department of Education Federal Student Aid website with the proper URL, effective January 23, 2024. Name(s) of the contact person(s) responsible for corrective action: Katherine Presutti, Director of Student Financial Aid at 860-768-4300.

View Audit 291373

Finding 369812 (2023-001)

None 2023

Jacksonville Gardens, Inc.

FL

HUD Housing Programs Eligibility Reporting

Oversight Agency for Audit, Jacksonville Gardens, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit ...

Oversight Agency for Audit, Jacksonville Gardens, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: July 1, 2022 through June 30, 2023 The finding from the June 30, 2023 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2023-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: Management should verify initial tenant income through the EIV system in a timely manner and maintain all required documentation in the tenant files. Action Taken: The Manager has been re-trained on the importance of, and how to pull the 90-day EIV Reports. They have also been re-trained in running reports in a timely manner and making sure they maintain copies of the EIV 90-day report in the tenant file. Periodic checks will be done going forward to ensure this is being followed. If the Oversight Agency for Audit has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Accounting Manager

View Audit 291354

Finding 369811 (2023-001)

None 2023

Senior Citizens Housing Development Corporation of Bell

FL

HUD Housing Programs Eligibility Reporting

Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Bell respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral ...

Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Bell respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: July 1, 2022 through June 30, 2023 The finding from the June 30, 2023 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number in the schedule. SECTION III – FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2023-001: Section 202 Supportive Housing for Elderly, ALN 14.157 Recommendation: Management should implement procedures to ensure the Project verifies initial tenant eligibility for potential tenants and maintains all required supporting documentation. Action Taken: The Compliance Department will provide additional training with the Manager on screen policies and procedures. Compliance will also conduct periodic file reviews ensuring screenings were performed and that a copy of the report was put into the tenant file. If the Oversight Agency for Audit has questions regarding these plans, please call Christine Harris at 954- 835-9200. Sincerely yours, Christine Harris Accounting Manager

View Audit 291353

Finding 369810 (2023-002)

None 2023

Senior Citizens Housing Development Corporation of Los Angeles

FL

HUD Housing Programs Eligibility Reporting

FINDING No. 2023-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: T h e Project should ensure all required tenant documentation is complete and accurate and verify tenant income through the EIV system in a timely manner. Action Taken: R eminders will be sent by complia...

FINDING No. 2023-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: T h e Project should ensure all required tenant documentation is complete and accurate and verify tenant income through the EIV system in a timely manner. Action Taken: R eminders will be sent by compliance each month to all managers for their EIV reports to be run for that month. Also, alerts have been set up in One Site to assist with reminders. Applications will be checked periodically for signatures and dates to ensure they are on the form. If the Oversight Agency for Audit has questions regarding these plans, please call Christine Harris at 954- 835-9200. Sincerely yours, Christine Harris Accounting Manager

View Audit 291352

Finding 369809 (2023-001)

None 2023

Senior Citizens Housing Development Corporation of Los Angeles

FL

Reporting HUD Housing Programs

Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Los Angeles respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201,...

Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Los Angeles respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: July 1, 2022 through June 30, 2023 The findings from the June 30, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. SECTION III – FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2023-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: T he Project should implement procedures to ensure the manager complies with state laws and HUD regulations for timely refunding of security deposits. Action Taken: M anager will be retrained on the regulations and procedures for refunding of security deposits within the specified timeframe. Periodic follow ups will be done to ensure process is being followed.

View Audit 291352

Finding 369772 (2023-002)

Significant Deficiency 2023

City of Bellevue, Kentucky

KY

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Eligibility

February 14, 2024 City of Bellevue, Kentucky Single Audit Corrective Action Plan for the Fiscal Year Ended June 30, 2023 Audit Findings Finding Reference Number: 2023-02 Description of Finding: Lack of Control Over Financial Reporting – Could Not Prepare Schedule of Expenditure of Federal Awards...

February 14, 2024 City of Bellevue, Kentucky Single Audit Corrective Action Plan for the Fiscal Year Ended June 30, 2023 Audit Findings Finding Reference Number: 2023-02 Description of Finding: Lack of Control Over Financial Reporting – Could Not Prepare Schedule of Expenditure of Federal Awards. Statement of Concurrence or Nonconcurrence: The City of Bellevue, Kentucky agrees with the audit finding. Corrective Action: The City of Bellevue, Kentucky will consult with grant management experts to prepare an annual Schedule of Expenditure of Federal Awards. Name of Contact Person: Lindy Jenkins City Clerk / Treasurer Lindy.Jenkins@bellevueky.org (859) 431-8888 Projected Completion Date: On or before June 30, 2024

View Audit 291300

Finding 369765 (2023-002)

Significant Deficiency 2023

Independent School District No 463

MN

Reporting

Administration will review current internal control to determine if further action is required.

View Audit 291292

Finding 369754 (2023-003)

Significant Deficiency 2023

New Mexico Department of Homeland Security & Emergency Management

NM

Cash Management Internal Control / Segregation of Duties Reporting § 200.303

Recommendation We recommend the Department train its staff on the various aspects of financial grant management including the specific requirement of the grants for which the Department receives federal funding. We recommend that the reconciliation process over grants be well documented and closely...

Recommendation We recommend the Department train its staff on the various aspects of financial grant management including the specific requirement of the grants for which the Department receives federal funding. We recommend that the reconciliation process over grants be well documented and closely monitored by management. We recommend the Department work closely with the FEMA to establish a going forward point for the reconciliation of grants and the Federal accounts receivable/payable balance. Management Response Corrective Action: We concur with this finding. In the last quarter of FY 2023, the Department focused on billing the U.S. government for goods and services that had already been paid for but never billed. As described in this finding, the Department reduced the deficit fund balance in grant fund 40280. More work is currently being performed to identify grants and projects that need to be billed. The Department is also working on those grants and projects already identified by completing the work needed to process federal grant billings. The completion of billing for all the old grants and projects is estimated to be completed by September 2024. Due Date of Completion: September 30, 2024 Responsible Person(s): Chief Financial Officer, Grants Unit Manager

View Audit 291260

Finding 369745 (2023-001)

Significant Deficiency 2023

Georgia Coalition Against Domestic Violence, INC

GA

Reporting

Timely Reporting Contact Person Responsible for the Corrective Action Plan: Deborah Monley, Director of Operations Corrective Action Plan: We are implementing a review function and process to provide secondary oversight to the report filing as outlined below and including cross calendar reminders....

Timely Reporting Contact Person Responsible for the Corrective Action Plan: Deborah Monley, Director of Operations Corrective Action Plan: We are implementing a review function and process to provide secondary oversight to the report filing as outlined below and including cross calendar reminders. We are creating a dual-control process to ensure future reports are filed timely. • Upon receipt of all federal awards, the Dir. Of Grants Management will send an email to the ED and AD notifying them of financial reporting requirements and due dates. • The Dir. Of Grants Management will create recurring reminders to the Outlook calendars of the ED, AD, and Dir. Of Ops for all federal grant financial reporting due dates. • GCADV will provide additional staff user access to the payment management portals for HHS (Payment Management System) and DOJ grants (Automated Standard Application for Payments) to create back-up mechanisms for completing financial reports and monitoring the status of reports. • GCADV staff will save financial reports and/or confirmation of their submission to GCADV’s shared drive. Anticipated Completion Date: January 31, 2024

View Audit 291231

Finding 369740 (2023-002)

None 2023

Loras College

IA

Student Financial Aid Reporting Internal Control / Segregation of Duties

Corrective Action: Management has reviewed procedures and policy for accurate FISAP reporting to be in compliance with federal regulations. The College will conduct review by the Loras College alternative responsible official prior to final submission of the FISAP to be sure data inputs are accurate...

Corrective Action: Management has reviewed procedures and policy for accurate FISAP reporting to be in compliance with federal regulations. The College will conduct review by the Loras College alternative responsible official prior to final submission of the FISAP to be sure data inputs are accurate.

View Audit 291202

Finding 369739 (2023-001)

Significant Deficiency 2023

Loras College

IA

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

Corrective Action: Management has reviewed policies and procedures for accurate reporting of enrollment status and changes to be in compliance with federal regulations. The College will designate a secondary responsible individual to conduct a review of the preparation of the digital file and review...

Corrective Action: Management has reviewed policies and procedures for accurate reporting of enrollment status and changes to be in compliance with federal regulations. The College will designate a secondary responsible individual to conduct a review of the preparation of the digital file and review the digital file of student enrollment changes before it is submitted to the National Student Loan Clearinghouse. The Office of Financial Planning will conduct monthly review as a secondary review of enrollment reporting in the National Student Loan Data System (NSLDS).

View Audit 291202

Finding 369714 (2023-003)

Material Weakness 2023

Springs Valley Community Schools Corporation

IN

Questioned Costs School Nutrition Programs Internal Control / Segregation of Duties § 200.303

Finding 2023-003 – Child Nutrition Cluster – Reporting Contact Person Responsible for Corrective Action: Felicia Wolfington/Sasha Robison Contact Phone Number: (812) 936-4474 x232 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The school corp...

Finding 2023-003 – Child Nutrition Cluster – Reporting Contact Person Responsible for Corrective Action: Felicia Wolfington/Sasha Robison Contact Phone Number: (812) 936-4474 x232 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The school corporation’s management will establish a documented, secondary review of the reporting to ensure they are meeting the grant agreement and cash management compliance requirements. Anticipated Completion Date: 02/16/2024

View Audit 291176 Questioned Costs: $1

Finding 369696 (2023-001)

Material Weakness 2023

United Way of Central Virginia, Inc.

VA

Internal Control / Segregation of Duties Reporting

Management agres with the auditor's recommendation, and the following action will be taken to improve the situation. In conscientious recognition of these challenges, the newly appointed CEO, who assumed leadership in 2023, has undertaken a comprehensive approach to rectify and fortify organizationa...

Management agres with the auditor's recommendation, and the following action will be taken to improve the situation. In conscientious recognition of these challenges, the newly appointed CEO, who assumed leadership in 2023, has undertaken a comprehensive approach to rectify and fortify organizational processes. A structured framework, incorporating checks and balances, has been implemented. This framework mandates monthly reporting directly to the CEO, treasurer, and board. This restructuring aims to fortify our organizational resilience and ensure adherence to best practices. Management reassures our commitment to a progressive and responsible trajectory, leadership is unwaveringly confident that, with the ongoing training initiatives, installation of best practices, and stringent accountability requirements, segregation of duties will be established.

View Audit 291157

Finding 369694 (2023-001)

Material Weakness 2023

Thaddeus Stevens College of Technology

PA

Reporting

Management will put a process in place to review and monitor changes in HEERF reporting requirements. As part of this revised process, all data will be subject to final review prior to submission of any HEERF information to ensure accuracy and consistency.

View Audit 291155

Finding 369685 (2023-001)

Significant Deficiency 2023

Family Guidance Center of Alabama, Inc.

AL

Reporting

Corrective action plan: The 2022 and 2023 reports will be prepared and submitted as soon as possible. The reporting dates and processes will be documented to ensure timely submission in future. Individual(s) Responsible: Debbie Pinnock ...

Corrective action plan: The 2022 and 2023 reports will be prepared and submitted as soon as possible. The reporting dates and processes will be documented to ensure timely submission in future. Individual(s) Responsible: Debbie Pinnock Completion date: Plan has been implemented as of date of audit submission.

View Audit 291117

Finding 369683 (2023-001)

Significant Deficiency 2023

Cccs Farm Labor Housing Corporation

CO

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Views Responsible Officials and Planned Corrective Actions: We concur with the observations and recommendations as placed forth by our auditors – KCM. We experienced personnel related issues and did not adequately have bench strength in place to compensate. To address: 1. We will file the outstandi...

Views Responsible Officials and Planned Corrective Actions: We concur with the observations and recommendations as placed forth by our auditors – KCM. We experienced personnel related issues and did not adequately have bench strength in place to compensate. To address: 1. We will file the outstanding reports. 2. Have initiated a review and update of a ministry-wide master deliverables schedule to ensure compliance with timely filings. 3. Will ensure multiple team members are familiar with and capable of completing the filing.

View Audit 291102

Finding 369661 (2023-001)

Significant Deficiency 2023

Carroll Community College

MD

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

U.S. Department of Education 2023-001: NSLDS Enrollment Reporting Student Financial Aid Cluster – Assistance Listing No. 84.063, 84.268 Condition: During testing of enrollment status reporting, we noted that a student’s correct enrollment status and effective date was not reported to NSLDS. Recomme...

U.S. Department of Education 2023-001: NSLDS Enrollment Reporting Student Financial Aid Cluster – Assistance Listing No. 84.063, 84.268 Condition: During testing of enrollment status reporting, we noted that a student’s correct enrollment status and effective date was not reported to NSLDS. Recommendation: The College should evaluate their procedures and policies related to reporting status changes to NSLDS and enhance as deemed necessary to ensure that accurate information is reported to NSLDS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College agrees with the recommendation to evaluate the procedures and policies related to reporting status changes to the Department of Education’s National Student Loan Data System (NSLDS). For many years, Carroll has contracted with the National Student Clearinghouse (NSC) for their comprehensive enrollment and graduate reporting services. They become an authorized agent, providing status updates to the NSLDS on our behalf. Carroll has begun a review, using the NSC and their resources and tools, to better understand why the student’s graduate status was not transmitted from the NSC to the NSLDS. Carroll staff will review the resources to ensure our procedures and processes meet the NSC expectations. Additionally, at the end of each term, the College will randomly select three students with status changes to verify that the reporting process to the NSLDS is accurate and timely. Name(s) of the contact person(s) responsible for corrective action: Mr. Gregg Bricca, Director of Institutional Effectiveness. Planned completion date for corrective action plan: 6/30/24

View Audit 291047

Finding 369632 (2023-001)

Significant Deficiency 2023

Wayside House, Inc.

FL

Reporting Internal Control / Segregation of Duties

Management Response: The Organization will continue to strengthen our internal controls by having the employees complete the required Time and Effort certifications monthly or semiannually with further review and approval by the respective Department Heads. The employees will certify their monthly p...

Management Response: The Organization will continue to strengthen our internal controls by having the employees complete the required Time and Effort certifications monthly or semiannually with further review and approval by the respective Department Heads. The employees will certify their monthly personnel activity reports indicating actual time spent working on multiple activities or cost objectives, while employees who worked on a single cost objective will submit semi‐annual Time and Effort certifications reviewed and approved by their Department Heads.

View Audit 291011

Finding 369589 (2023-003)

Significant Deficiency 2023

Arizona Christian University

AZ

Student Financial Aid Reporting Significant Deficiency

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the Institute review its reporting procedures to ensure that students’ statuses are timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disa...

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the Institute review its reporting procedures to ensure that students’ statuses are timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: After an analysis of the auditor's finding, ACU's director of financial aid, AVP of institutional effectiveness, and associate director of institutional research concluded that a misunderstanding of the National Clearinghouse's process for summer enrollment reporting was the cause of the finding. During the summer months of June, July, and August, ACU has been submitting enrollment reports, including withdrawals, only for students enrolled in summer terms. Withdrawals of students enrolled in the spring term were not being reported until after the fall term commenced. To remedy this finding, the Department of Financial Aid (FA) and the Office of Institutional Effectiveness (OIE) has coordinated with the National Student Clearinghouse (NSC) to identify which reporting method would ensure that all withdrawn students are accounted for and reported between the spring and fall terms. It was determined we would send custom files that include all withdrawn students in early June and July. The report will be uploaded through the NSC's secure file upload system at least once between May 30th and August 30th, with no more than 60 days between any two enrollment file submissions. Name(s) of the contact person(s) responsible for corrective action: Lisa Stone, Jeff Phillips and Eric Tompkins Planned completion date for corrective action plan: May/June 2024

View Audit 290967

Finding 369584 (2023-002)

Significant Deficiency 2023

Arizona Christian University

AZ

Student Financial Aid Reporting Significant Deficiency

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

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The incorrect date was for a student who received the Pell Grant. When we batch Pell student awards in COD; and return funds at the same time, this will often cause a shortage in our Pell G5 account. This will delay the disbursement date on the school side. Although COD releases the disbursement, the funds are not available in G5 until days later and in some cases weeks later. The first step is to not process returns and draw downs at the same time. This will ensure the funds are in the Pell G5 acount so disbursment dates will match. The second piece is to audit the disbursement dates at the end of each semester to ensure we match. Name(s) of the contact person(s) responsible for corrective action: Lisa Stone, Joyce Hatch and Kelly Reyes Planned completion date for corrective action plan: November 2023

View Audit 290967

Finding 369581 (2023-001)

Significant Deficiency 2023

City of Columbia, Missouri

MO

Reporting Significant Deficiency Internal Control / Segregation of Duties

The Department of Public Health and Human Services (PHHS) will create the proper processes and procedures to track reporting requirement and document internal review and approvals prior to report submissions. The Grant Administrator will create the proper processes and procedures to track reporting ...

The Department of Public Health and Human Services (PHHS) will create the proper processes and procedures to track reporting requirement and document internal review and approvals prior to report submissions. The Grant Administrator will create the proper processes and procedures to track reporting requirements and notify departments of upcoming submission deadlines.

View Audit 290965

Finding 369576 (2023-003)

Significant Deficiency 2023

Arc Knox County

TN

Reporting Internal Control / Segregation of Duties

Accounting responsibilities between accounting staff are being evaluated and will be reassigned to include bank reconciliation responsibilities and any accounting functions regarding recording & reporting of federal awards. All changes in accounting responsibilities will be reassigned and implemente...

Accounting responsibilities between accounting staff are being evaluated and will be reassigned to include bank reconciliation responsibilities and any accounting functions regarding recording & reporting of federal awards. All changes in accounting responsibilities will be reassigned and implemented by the end of fiscal year 2023-2024.

View Audit 290951

Finding 369514 (2023-004)

Significant Deficiency 2023

Rapid City Club for Boys, Inc.

SD

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Reporting

Finding No 2023-004: Uniform Guidance Written Policies Responsible Individuals: Roni Williamson, Controller Corrective Action Plan: The Organization will adopt required Uniform Guidance policies. Anticipated Completion Date: May 31, 2024

View Audit 290783

Finding 369512 (2023-001)

Material Weakness 2023

Rapid City Club for Boys, Inc.

SD

Reporting

Finding No 2023-001: Financial Statement and SEFA Preparation Responsible Individuals: Roni Williamson, Controller Corrective Action Plan: The Organization has accepted the risk associated with the finding regarding the preparation of the combined financial statements and will continue to have the i...

Finding No 2023-001: Financial Statement and SEFA Preparation Responsible Individuals: Roni Williamson, Controller Corrective Action Plan: The Organization has accepted the risk associated with the finding regarding the preparation of the combined financial statements and will continue to have the independent auditor prepare the annual consolidated financial statements. Anticipated Completion Date: Ongoing

View Audit 290783

Corrective Action Plans

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