Corrective Action Plans

Finding 465 (2023-001)

Material Weakness 2023

Tmsa, Inc.

GA

Material Weakness Reporting Equipment & Real Property Management

September 29, 2023, Audit Period For the Year July 1, 2022 - June 30, 2023, Re: Request for Corrective Action Plan - Material Weakness, The Main Street Academy (TMSA) is in receipt of The Financial Statement Finding from Marshall Jones. TMSA responds as follows:Recommendation: Marshall Jones recomm...

September 29, 2023, Audit Period For the Year July 1, 2022 - June 30, 2023, Re: Request for Corrective Action Plan - Material Weakness, The Main Street Academy (TMSA) is in receipt of The Financial Statement Finding from Marshall Jones. TMSA responds as follows:Recommendation: Marshall Jones recommends that the School receive additional assistance in improving its financial reporting processes from individuals who are familiar with GAAP and governmental grant accounting. Marshall Jones also recommends that management establish policies and procedures to ensure that management-level reviews of monthly and annual financial information are performed on a timely basis. Views of Responsible Officials: The management of the School acknowledges the finding and concurs with the recommendation of Marshall Jones and provides the following Corrective Action Plan.Response of Responsible Officials: To continuously improve TMSA’s Accounting and Financial Reporting, workflows, and internal controls, TMSA transitioned back-office accounting providers mid-fiscal year (February 2023) due to various noted back-office operating weaknesses with the previous accounting provider. The previous back-office accounting provider did not set up the books well for continuation and transition. As a result, significant journal entries required correction by the new back-accounting provider to correct and strengthen the overall financials and back-office operating procedures of the organization. The management of the school and the current firm (Belay Accounting) have knowledge in the areas of both GASB and GAAP. The current back-office accounting provider and firm will continue with their existing monthly reviews of TMSA’s financials. The Chief Financial Officer (CFO) of the back-office firm Belay Accounting will work with the management of the school to continue to review the work of the back-office accounting staff monthly, specifically checking for adherence to GASB and GAAP standards. Following the transition from the previous back-office accounting provider to the current back-office accounting provider; the management of the school updated on February 10, 2023, its Financial & Accounting Control Policies & Procedures to further strengthen TMSA’s internal controls.Corrective Action Plan: The management of the school and the back-office accounting provider will continue to seek and attend training, in addition to receiving additional assistance to continue improving the financial reporting processes as recommended. Since the transition to the current back-office accounting provider and firm, monthly and annual financial reviews are currently being performed on a timely basis, which was not the case in the past with the previous back-office accounting provider. The management of the school will work with the CFO and back-office accounting staff to ensure that financial reviews and reporting continue to be performed on a timely basis. In partnership, Chaddrick Owes, Ed.D., Executive Director

View Audit 1010

Finding 458 (2023-001)

Significant Deficiency 2023

Brescia University Inc.

KY

Special Tests & Provisions Student Financial Aid Reporting

To prevent future errors and oversight in the preparation and review process, hard copies of the documents used to prepare the FI SAP will be cross-checked and verified by the Student Financial Aid Director. The documentation of the review then will be re-verified by the Vice President of Business &...

To prevent future errors and oversight in the preparation and review process, hard copies of the documents used to prepare the FI SAP will be cross-checked and verified by the Student Financial Aid Director. The documentation of the review then will be re-verified by the Vice President of Business & Finance. The University implemented these procedures for the FI SAP due October 1, 2023.

View Audit 1009

Finding 456 (2023-001)

None 2023

Nlh 5

NM

Questioned Costs HUD Housing Programs Reporting

FINDING 2023-001 - Special Tests and Provisions - Reserve for Replacement Criteria: Total cash of $5,022 was required to be deposited into the Reserve for Replacement account by June 30,2023 Statement of Condition: As of June 30, 2023, the Reserve for Replacement only had $4,604 deposited during the...

FINDING 2023-001 - Special Tests and Provisions - Reserve for Replacement Criteria: Total cash of $5,022 was required to be deposited into the Reserve for Replacement account by June 30,2023 Statement of Condition: As of June 30, 2023, the Reserve for Replacement only had $4,604 deposited during the year. Cause: Management did not perform the Reserve for Replacement deposit for one month. Effect or Potential Effect: The project was not in compliance with the Capital Advance and current HUD regulations, the project’s Reserve for Replacement was under-funded for the current year by $418. Auditor Non-Compliance Code: B Questioned Costs: $418 Reporting Views of Responsible Officials: Management agrees with the Reserve for Replacement calculations and is aware of the current deposit required to the Reserve for Replacement. Auditor's Recommendations: Management should implement internal controls to make any required deposits before the year-end deadline. Action Plan: Money was transferred to the Replacement Reserve account in July 2023.

View Audit 1002 Questioned Costs: $1

Finding 436 (2023-001)

None 2023

Howard Payne University

TX

Reporting Student Financial Aid Eligibility

Enrollment Reporting to National Student Loan Data System (NSLDS) Planned Corrective Action: A review is being completed by the Registrar’s Office to determine if something is in the student record that may prevent a student from being reported correctly. If a common factor can be determined, then ...

Enrollment Reporting to National Student Loan Data System (NSLDS) Planned Corrective Action: A review is being completed by the Registrar’s Office to determine if something is in the student record that may prevent a student from being reported correctly. If a common factor can be determined, then it will be corrected. Until then, Enrollment reporting to NSC will be reviewed twice. Follow up will be done regarding last date of attendance reporting for those students who do fail to complete the semester. Person Responsible for Corrective Action Plan: Karen LaQuey, Director, Student Financial Aid Director; Wendy McNeeley, previous Registrar; Kristina Penland, Registrar Anticipated Date of Completion: 12/12/2023

View Audit 959

Finding 435 (2023-001)

Significant Deficiency 2023

Northeast Ohio Medical University

OH

Subrecipient Monitoring Reporting Significant Deficiency

Finding Number: 2023-001 Anticipated Completion Date: October 16, 2023 Responsible Contact Person: Bianka Hernandez, Director of Grants Accounting Planned Corrective Action: All FFATA reporting will be entered onto the FSRS website immediately after full execution. The report will be saved and sub...

Finding Number: 2023-001 Anticipated Completion Date: October 16, 2023 Responsible Contact Person: Bianka Hernandez, Director of Grants Accounting Planned Corrective Action: All FFATA reporting will be entered onto the FSRS website immediately after full execution. The report will be saved and submitted monthly as new subaward agreements are fully executed. The FFATA report will be monitored and reviewed three business days before the end of the current month, so that the report may be submitted in a timely manner.

View Audit 953

Finding 434 (2023-001)

Significant Deficiency 2023

South Pointe Housing, Inc.

LA

Subrecipient Monitoring HUD Housing Programs Reporting

At the end of July, 2023, security deposits held on behalf of tenants were $9,206 and funds held in reserve at the bank were $9,442.80. August security deposits held on behalf of tenants were again $9,206 and funds held in reserve at the bank were $9,442.80. We will continue to monitor this on a mo...

At the end of July, 2023, security deposits held on behalf of tenants were $9,206 and funds held in reserve at the bank were $9,442.80. August security deposits held on behalf of tenants were again $9,206 and funds held in reserve at the bank were $9,442.80. We will continue to monitor this on a monthly basis.

View Audit 947

Finding 432 (2023-001)

None 2023

Corporacion De Servicios Educativos De Yabucoa

PR

Reporting

COSEY did not receive on a timely manner, the information from the previous auditor's firm. In the past recent years this has been our first finding. However, in order to comply and address the matter we have submitted the Single Audit reporting package on time for this period. Also, we have establi...

COSEY did not receive on a timely manner, the information from the previous auditor's firm. In the past recent years this has been our first finding. However, in order to comply and address the matter we have submitted the Single Audit reporting package on time for this period. Also, we have established quarterly follow ups to the consultants in charge of performing statements.

View Audit 932

Finding 425 (2023-001)

Significant Deficiency 2023

Shands Jacksonville Medical Center, INC

FL

Allowable Costs / Cost Principles Cash Management Eligibility

Views of responsible officials and planned corrective actions: The Financial and Data Analytics Director conducts spot testing of each bi-weekly payroll expenditure report received from Human Resources for eligible PRF reporting. Evidence of testing is retained. Responsible Officials: Dean C. Cocchi...

Views of responsible officials and planned corrective actions: The Financial and Data Analytics Director conducts spot testing of each bi-weekly payroll expenditure report received from Human Resources for eligible PRF reporting. Evidence of testing is retained. Responsible Officials: Dean C. Cocchi, Vice President and CFO Completion Date: March 31, 2022

View Audit 896

Finding 401 (2023-001)

Significant Deficiency 2023

Community Health Care, Inc.

IA

Allowable Costs / Cost Principles Reporting

CHC agrees it did not allocate its Iowa Medicaid Wrap-Around payments to the Dental and Pediatric Services lines correctly. As the additional context states in the audit report, CHC agrees the departmental allocation did not affect its overall financial statements for the 2020, 2021, and 2022 quart...

CHC agrees it did not allocate its Iowa Medicaid Wrap-Around payments to the Dental and Pediatric Services lines correctly. As the additional context states in the audit report, CHC agrees the departmental allocation did not affect its overall financial statements for the 2020, 2021, and 2022 quarters and did not affect its ability to fully obligate the distributed funds, with its corrected lost revenues reflecting $2,589,831 in lost revenues. CHC has a strong record of grant compliance demonstrated by its consistent compliance with its financial statement audits and its clean record of compliance with its HRSA surveyors. We take our grant compliance seriously and have adequate internal controls in place to maintain current and future federal grants. We will strengthen our departmental allocation methodology of the Iowa Medicaid wrap-around payments with the following: • Re-educating its current accounting staff on the correct allocation methodology for Iowa Medicaid wrap-around payments. • Ensuring its dental payor wraparound payments are allocated correctly to its internal dental departments. This process will be monitored and completed through its monthly account reconciliation process and quarterly departmental reporting processes. • Ensuring its medical payor wraparound payments are allocated correctly to its internal medical departments. This will be done by utilizing a consistent allocation methodology based upon patient visits. This process will be monitored and completed through its monthly account reconciliation process and quarterly departmental reporting processes. The timing of the implemented corrective actions began in 2023 and has been re-enforced with its accounting staff in the first 2 quarters of 2023. As CHC has been able to fill its open accounting positions and train appropriately, I do not anticipate further Iowa Medicaid wrap allocation deficiencies. As such I consider all remediation steps to be implemented and complete.

View Audit 836

Finding 377 (2023-001)

Material Weakness 2023

Marseilles Elementary School District No. 150

IL

Reporting

Familiarize staff with finncial reporting requirements to the extent possible.

View Audit 801

Finding 375 (2023-002)

Significant Deficiency 2023

Amberton University

TX

Student Financial Aid Reporting

Amberton University will strengthen the internal controls related to NSLDS reporting and provide additional training to ensure data is reported accurately to ensure proper compliance with the established guidelines. The University is also beginning to work with the National Student Clearinghouse in ...

Amberton University will strengthen the internal controls related to NSLDS reporting and provide additional training to ensure data is reported accurately to ensure proper compliance with the established guidelines. The University is also beginning to work with the National Student Clearinghouse in the reporting of enrollment information.

View Audit 793

Finding 374 (2023-001)

Significant Deficiency 2023

Amberton University

TX

Student Financial Aid Reporting

Amberton University will strengthen the internal controls related to notifying students of the requirement to complete Exit Counseling and will provide additional training to ensure proper compliance with the established guidelines. Additional steps have been implemented to provide notification of e...

Amberton University will strengthen the internal controls related to notifying students of the requirement to complete Exit Counseling and will provide additional training to ensure proper compliance with the established guidelines. Additional steps have been implemented to provide notification of exit counseling to students.

View Audit 793

Finding 346 (2023-003)

None 2023

Southern Virginia University

VA

Questioned Costs Student Financial Aid Reporting

Name of Responsible Individual: Sarah Christoffersen, Interim Director of Financial Aid Corrective Action: An incorrect date was used to process one student’s Return of Title IV (R2T4) calculation. Training has been provided to financial aid staff in properly performing the R2T4 calculations and a ...

Name of Responsible Individual: Sarah Christoffersen, Interim Director of Financial Aid Corrective Action: An incorrect date was used to process one student’s Return of Title IV (R2T4) calculation. Training has been provided to financial aid staff in properly performing the R2T4 calculations and a report is being run several times a month to identify possible data entry errors in R2T4 calculations. Anticipated Completion Date: Completed

View Audit 719 Questioned Costs: $1

Finding 344 (2023-002)

Significant Deficiency 2023

Southern Virginia University

VA

Student Financial Aid Special Tests & Provisions Reporting

Name of Responsible Individual: Sarah Christoffersen, Interim Director of Financial Aid Corrective Action: The majority of the certification delays were one day late. Corrective action has been taken. The financial aid office is working jointly with the registrar’s office to report enrollment infor...

Name of Responsible Individual: Sarah Christoffersen, Interim Director of Financial Aid Corrective Action: The majority of the certification delays were one day late. Corrective action has been taken. The financial aid office is working jointly with the registrar’s office to report enrollment information via the National Student Clearinghouse (NSC) which will facilitate more timely reporting of future enrollment status changes to NSLDS and reporting of all significant data elements to NSLDS. Reporting to NSC by the University Registrar’s Office has begun. Anticipated Completion Date: Completed

View Audit 719

Finding 343 (2023-001)

None 2023

Southern Virginia University

VA

Student Financial Aid Subrecipient Monitoring Cash Management

Name of Responsible Individual: Sarah Christoffersen, Interim Director of Financial Aid Corrective Action: This finding affected a mere 2 of 40 records tested. Corrective action has been taken. The financial aid office has set up daily disbursement record submissions through its financial aid proce...

Name of Responsible Individual: Sarah Christoffersen, Interim Director of Financial Aid Corrective Action: This finding affected a mere 2 of 40 records tested. Corrective action has been taken. The financial aid office has set up daily disbursement record submissions through its financial aid processing system, Jenzabar Financial Aid, which will simplify the process and prevent reporting delays. Anticipated Completion Date: Completed

View Audit 719

Finding 341 (2022-001)

Significant Deficiency 2023

Arrive Ministries

MN

Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN September 25, 2023 Arrive Ministries respectfully submits the following corrective action plan for the year ended March 31, 2023. Arrive Ministries concurs with the findings and recommendations listed below. Name and address of independent public accounting firm: BERGANKDV, LT...

CORRECTIVE ACTION PLAN September 25, 2023 Arrive Ministries respectfully submits the following corrective action plan for the year ended March 31, 2023. Arrive Ministries concurs with the findings and recommendations listed below. Name and address of independent public accounting firm: BERGANKDV, LTD. 220 Park Avenue South St. Cloud, Minnesota Audit period: APRIL 1, 2022 TO MARCH 31, 2023 The findings from the September 5, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FEDERAL AWARD Assistance Listing Number: 19.510 Federal Program Name: U.S. Refugee Admissions Program Name of Federal Agency: Department of State Finding 2022-001 - Time and Effort Reporting Recommendation: The Organization implement a process to track employee’s time and effort worked on federal programs. Corrective Action: We have implemented a process for employees to certify their time charged to federal programs on a monthly basis. We then adjust the financials as needed. Corrective Action owner: Jennifer Haskett, Senior Accountant Completion Date: 12/1/2022

View Audit 718

Finding 253 (2023-002)

Significant Deficiency 2023

Morrison Institute of Technology

IL

Reporting

Condition - The Institute provided support to show that 3 of 4 quarterly reports selected for testing were posted to their website within 10 days after the end of the calendar quarter. The Institute stated that 1 of the 4 quarterly reports was posted timely; however, the Institute was unable to pro...

Condition - The Institute provided support to show that 3 of 4 quarterly reports selected for testing were posted to their website within 10 days after the end of the calendar quarter. The Institute stated that 1 of the 4 quarterly reports was posted timely; however, the Institute was unable to provide information to show the date of the posting to their website. At the time of the audit, all reports were posted on the Institute’s website. Corrective Action Plan - Documentation of grant reporting will be maintained in multiple locations for future grant programs. Quarterly reporting is completed for the Education Stabilization Fund. The funds have been expended and the programs are in the closeout process. Contact Person, Title and Phone Number - Scott Connelly, Vice President of Academics, Director of Career and Student Services, (815)-772-7218, Ext. 215 Anticipated Completion Date - August 1, 2023

View Audit 493

Finding 249 (2023-001)

Significant Deficiency 2023

Morrison Institute of Technology

IL

Eligibility Reporting

Condition - The institution had the following changes that were required to be updated on their ECAR: • The V.P. of Finance (equivalent to a chief financial officer) was no longer active at the institution as of April 2022. • A Board Member was no longer serving the institution as of May 2021. •...

Condition - The institution had the following changes that were required to be updated on their ECAR: • The V.P. of Finance (equivalent to a chief financial officer) was no longer active at the institution as of April 2022. • A Board Member was no longer serving the institution as of May 2021. • A Board Member was added to the Board in October 2021. These changes to the institution’s ECAR information were not submitted until June 2023, subsequent to inquiry by auditors. Corrective Action Plan - The College will review current procedures and adjust accordingly to ensure timely ECAR updates. Contact Person, Title and Phone Number - Chris Scott, President, (815)-772-7218, Ext. 212 Anticipated Completion Date - August 1, 2023

View Audit 493

Finding 222 (2023-003)

Material Weakness 2023

Mary Lee Charles Place

TX

Questioned Costs HUD Housing Programs Eligibility

Management agrees with the finding and will begin an independent review of each tenant file to include examination of proof of disability paperwork to determine if there are any discrepancies and take corrective measures. Leasing office staff will undergo additional HUD 811 training regarding the in...

Management agrees with the finding and will begin an independent review of each tenant file to include examination of proof of disability paperwork to determine if there are any discrepancies and take corrective measures. Leasing office staff will undergo additional HUD 811 training regarding the initial and recertification process. Additionally, management is staffing the property with a dedicated property manager that will be responsible for reviewing tenant files for compliance with HUD procedures including eligibility requirements and ensure supporting documentation is maintained in each tenant’s file prior to signing new or amended leases. Management has requested proof of disability from the tenant that satisfies HUD guidelines and will not renew lease if it is not received. The training and file review will be completed by November 30, 2023. If the tenant does not produce proof of disability their lease will not be renewed on May 11, 2024.

View Audit 460 Questioned Costs: $1

Finding 216 (2023-001)

None 2023

Chowan University

NC

Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring

Name of Responsible Individual: Ruth Casper & Stephanie Furlough Corrective Action: The University Financial Aid Office has restructured the disbursement process as noted below: • Staff members will be retrained on the importance of timely reporting and record compliance. • A disbursement and docum...

Name of Responsible Individual: Ruth Casper & Stephanie Furlough Corrective Action: The University Financial Aid Office has restructured the disbursement process as noted below: • Staff members will be retrained on the importance of timely reporting and record compliance. • A disbursement and documentation process will be created to track, manage and reconcile the disbursement requests sent to COD. This process will aidin recognizing approved disbursements, rejected requests, and posting of disbursements. • The disbursement and reconciliation log will be reviewed by the Asst. Vice President for Student Financial Services as well as the Asst Vice President for Analytics & Audit. Anticipated Completion Date: The disbursement procedures will be monitored on an ongoing basis.

View Audit 409

Finding 209 (2023-001)

Significant Deficiency 2023

University of Health Sciences and Pharmacy in St Louis

MO

Student Financial Aid Subrecipient Monitoring Reporting

The enrollment reporting issue specifically relates to the integrated BS/PharmD degree program. The University's primary operating system, Jenzabar, reports concurrent enrollment status for P1 students and students who have graduated from the bachelor's degree component of the program. Since the N...

The enrollment reporting issue specifically relates to the integrated BS/PharmD degree program. The University's primary operating system, Jenzabar, reports concurrent enrollment status for P1 students and students who have graduated from the bachelor's degree component of the program. Since the National Student Clearinghouse's (NSC's) system automatically overrides the graduation data in the University's Jenzabar report without notifying the University, a two-step corrective action plan has been initiated. The modified reporting process to improve internal controls consists of the following steps: 1. Upload the initial Jenzabar enrollment reporting into the NSC system which will show full-time enrollment for both the bachelor's degree and the PharmD program; 2. File a second report reflecting the date of completion of the bachelor's degree for all students in the integrated program to remedy the NSC system override of graduation data in the initial Jenzabar report; and 3. Conduct a manual verification of graduation data in the National Student Loan Data System to ensure complete, accurate and timely reporting of graduation information from NSC. The modified reporting process is expected to be fully implemented at the conclusion of the 2023-2024 academic year in conjunction with completion of commencement, which is scheduled to occur in May 2024.

View Audit 398

Finding 194 (2023-001)

Material Weakness 2023

Chattahoochee Hills Charter School

GA

Reporting § 200.502 § 200.510

Description of Finding: The school did not adequately track its expenditures of federal awards and did not prepare a complete SEFA as of the year end. Statement of Concurrence or Nonconcurrence: The school agrees with the audit finding as presented. Corrective Action: While the school’s chart of acc...

Description of Finding: The school did not adequately track its expenditures of federal awards and did not prepare a complete SEFA as of the year end. Statement of Concurrence or Nonconcurrence: The school agrees with the audit finding as presented. Corrective Action: While the school’s chart of accounts includes specific accounts for grants and Title I funds, the chart of accounts did not explicitly list all federal revenue (Title I, ESSER Grant, USDA, and Federal Facility Grant). The school has already updated the chart of accounts to account for all federal funds with appropriate identification of revenue sources. This will allow the school to accurately account for monthly revenue and expenditures relating to federal funding sources, along with accurate monthly financial reporting of federal fund usage and expenses. Name of Contact Person: Chaz Patterson-Ellis, Chief Financial Officer, 678-466-7300, chaz.patterson@chatthillscharter.org. Projected Completion Date: Sept 30, 2023. Chaz Patterson-Ellis, Chief Financial Officer.

View Audit 314

Finding 176 (2023-001)

Significant Deficiency 2023

Oak Haven Apartments

TX

Internal Control / Segregation of Duties HUD Housing Programs Reporting

Response: Management recorded the adjusting journal entries as proposed by the audit firm. In the future, management will ensure that depreciation and amortization of loan costs and calculated and recorded in the general ledger.

View Audit 256

Finding 165 (2023-002)

Material Weakness 2023

Low Rent Housing Agency of Grinnell, Iowa

IA

Internal Control / Segregation of Duties Special Tests & Provisions Eligibility

Finding 2023-002 Internal Control Structure Material Weakness – Eligibility, Reporting and Special Tests and provisions Repeat Finding 2022-02 I agree with finding The Authority is relatively small with limited administrative staff. Further, the Board of Commissioners is a volunteer oversight boar...

Finding 2023-002 Internal Control Structure Material Weakness – Eligibility, Reporting and Special Tests and provisions Repeat Finding 2022-02 I agree with finding The Authority is relatively small with limited administrative staff. Further, the Board of Commissioners is a volunteer oversight board and not a managing board and does not have the time or expertise to provide the necessary services to correct the internal control deficiencies noted. The Board has reviewed the issue and determined that there are no additional procedures which can be reasonably done to eliminate the deficiencies and accepts them.

View Audit 243

Finding 159 (2023-001)

Material Weakness 2023

Cornbelt Educational Cooperative

SD

Internal Control / Segregation of Duties Material Weakness Reporting

The Cornbelt Educational Cooperative Business Manager, Pamela Selken is the contact person responsible for the corrective action plan for this finding. This finding is due to the limited number of staff employed in the Cooperative's business office. Staffing the office at an efficient and financia...

The Cornbelt Educational Cooperative Business Manager, Pamela Selken is the contact person responsible for the corrective action plan for this finding. This finding is due to the limited number of staff employed in the Cooperative's business office. Staffing the office at an efficient and financially feasible level precludes the hiring of enough personnel to provide an ideal environment for the internal controls. The Administration and Advisory Board is aware of the weakness in internal controls and will continue to develop policies and procedures and provide compensating controls to reduce the risk. We will also communicate this concern with our Board of Directors. The Cornbelt Educational Cooperative did adopt an Internal Controls and Procedures policy on March 13th, 2018 that does address many of these issues, and would ask for consideration reflecting this implementation. This finding will be an ongoing process, requiring continued analysis of processes and procedures in order to minimize the risk.

View Audit 235

Corrective Action Plans

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