Corrective Action Plans

Finding 374479 (2023-001)

Significant Deficiency 2023

Brattleboro Development Credit Corporation

VT

Reporting Subrecipient Monitoring Significant Deficiency

Audit Finding Reference: 2023-001 Improve Controls and Timing of Reporting Planned Corrective Action: The Organization currently has written Grant Management Policies, and Management agrees with this finding, that these policies do not adequately address the Federal Funding Accountability and Tran...

Audit Finding Reference: 2023-001 Improve Controls and Timing of Reporting Planned Corrective Action: The Organization currently has written Grant Management Policies, and Management agrees with this finding, that these policies do not adequately address the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252 which requires recipients (i.e., direct recipients) of grants or cooperative agreements to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System. The Organization will update its Grant Management Policies to address the requirements of the Federal Funding Accountability and Transparency Act, and once formally adopted, the Organization will distribute the new policies and procedures to necessary staff, as well as advise and train its staff on following such policies and procedures. Planned Implementation Date of Corrective Action: June 30, 2024 Person Responsible for Corrective Action: Director of Finance & Grant Management

View Audit 294142

Finding 374465 (2023-001)

Significant Deficiency 2023

Bay De Noc Community College

MI

Questioned Costs Special Tests & Provisions Student Financial Aid

Auditor Description of Condition and Effect. A break of at least five consecutive days was not excluded from the reported enrollment period for the Fall 2022 semester, which resulted in the calculation being incorrect for all students who had returns in the Fall 2022 semester. As a result of this co...

Auditor Description of Condition and Effect. A break of at least five consecutive days was not excluded from the reported enrollment period for the Fall 2022 semester, which resulted in the calculation being incorrect for all students who had returns in the Fall 2022 semester. As a result of this condition, Return of Title IV calculations were incorrect for 60 students for the Fall 2022 semester, resulting in $10,459 less funds returned to the U.S. Department of Education. It is our understanding that on July 24, 2023, the College repaid the 60 students affected by this calculation error. Auditor Recommendation. We recommend that the College implement a review process to ensure the number of enrollment days used in the Return of Title IV calculations is accurate and that the R2T4 calculation is reviewed by a second individual. Corrective Action. Upon discovery of the Return of Title IV Calculation error, the College went through and made corrections to all student accounts affected. To prevent a similar problem arising in the future, the College has developed a review process that will require an additional sign‐off for the total days to be used in the calculation. Responsible Person. Ruth Carlson, Director of Financial Aid. Anticipated Completion Date. July 24, 2023.

View Audit 294140

Finding 374446 (2023-001)

Significant Deficiency 2023

Young Harris College

GA

Student Financial Aid Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303

Finding 2023-001: Special Test and Provisions: Enrollment Reporting Context/Condition: Of the 37 students selected for enrollment reporting testing, 5 students within the sample were reported to NSLDS outside the maximum 60-day window. Recommendation: The auditor recommended that the College revie...

Finding 2023-001: Special Test and Provisions: Enrollment Reporting Context/Condition: Of the 37 students selected for enrollment reporting testing, 5 students within the sample were reported to NSLDS outside the maximum 60-day window. Recommendation: The auditor recommended that the College review and update internal controls to ensure student enrollment status in the National Student Loan Data System (NSLDS) is updated in a timely manner to ensure compliance with Federal Requirements. Persons Responsible for Corrective Action: Tammy Gibson, Registrar Planned Corrective Action: Additional dates will be added to the National Student Clearinghouse submission schedule to capture December graduates. In addition, Registrar's Office staff will be instructed to update individual student records, as needed, to account for changes outside of the submission schedule to avoid reporting outside of the maximum 60-day window. Anticipated Completion Date: December 8, 2023

View Audit 294103

Finding 374411 (2023-001)

Significant Deficiency 2023

York College of Pennsylvania

PA

Student Financial Aid Reporting Subrecipient Monitoring

Corrective Action Planned: The College has noted the issue and it has since been rectified and has re-ran the process to provide the proper effective dates for withdrawn students to the National Student Clearinghouse. The College does report to the National Student Clearinghouse every 30 days. The C...

Corrective Action Planned: The College has noted the issue and it has since been rectified and has re-ran the process to provide the proper effective dates for withdrawn students to the National Student Clearinghouse. The College does report to the National Student Clearinghouse every 30 days. The College has reviewed their policies and procedures to ensure proper reporting requirement procedures to NSC and NSLDS. Training has been provided to those responsible for manual adjustments to records having extenuating circumstances. Name(s) of Contact Person(s) Responsible for Corrective Action: Eric Dinsmore, Senior Director of Financial Aid Anticipated Completion Date: As of January 2024, withdrawal student status change effective dates have been corrected. The College has reviewed reporting policies and procedures and has provided training to responsible parties for manual reporting whenever extenuating circumstances occur. The College will implement any additional necessary changes in 2024 fiscal year.

View Audit 294058

Finding 374367 (2023-005)

Material Weakness 2023

Winslow Memorial Hospital D/b/a Little Colorado Medical Center

AZ

Questioned Costs Material Weakness Reporting § 200.303

Finding 2023-005 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing #93.498 Compliance Requirement: Reporting Finding Summary: The Hospital’s expenditures identified as eligible and c...

Finding 2023-005 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing #93.498 Compliance Requirement: Reporting Finding Summary: The Hospital’s expenditures identified as eligible and claimed under the Provider Relief Fund program did not agree to the underlying detail listing. The current key financial personnel were unable to reconcile the differences between the support and the amounts reported. Responsible Individuals: John J Dempsey, Chief Executive Officer, Lona King, Chief Financial Officer Corrective Action Plan: Management will strengthen the control process for maintaining documentation of the final expenditure listing used to report under the federal program. Anticipated Completion Date: March 31, 2024

View Audit 293974

Finding 374365 (2023-003)

Material Weakness 2023

Winslow Memorial Hospital D/b/a Little Colorado Medical Center

AZ

Questioned Costs Material Weakness Reporting § 200.303

Finding 2023-003 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing #93.498 Compliance Requirement: Reporting Finding Summary: The Hospital did not consider the impact of the year-end...

Finding 2023-003 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing #93.498 Compliance Requirement: Reporting Finding Summary: The Hospital did not consider the impact of the year-end audit adjustments on the quarters applicable to Period 4 when reporting lost revenue. Responsible Individuals: John J Dempsey, Chief Executive Officer, Lona King, Chief Financial Officer Corrective Action Plan: Management will strengthen the control process relating to calculating quarterly lost revenue under the federal program. Anticipated Completion Date: March 31, 2024

View Audit 293974

Finding 374361 (2023-007)

Significant Deficiency 2023

Central Consolidated School District

NM

School Nutrition Programs Reporting

Specific corrective action plan for the finding: Carol Gonzales, Finance Director will make sure that the required reporting information is submitted to the federal audit clearinghouse by the deadline of March 31st. Timeline for completion of corrective action plan: March 31st of 2024 or earlier Emp...

Specific corrective action plan for the finding: Carol Gonzales, Finance Director will make sure that the required reporting information is submitted to the federal audit clearinghouse by the deadline of March 31st. Timeline for completion of corrective action plan: March 31st of 2024 or earlier Employee positions(s) responsible for meeting the timeline: Carol Gonzales, Finance Director

View Audit 293969

Finding 374352 (2023-001)

None 2023

Regional Development Authority of Charleston Kanawha County West Virginia Metropolitan Region

WV

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.512

The Kanawha County Regional Development Authority of Charleston - Kanawha County will ensure that the data collection form will be submitted to the federal audit clearing house within 30 days of the aduit being issues.

View Audit 293960

Finding 374328 (2023-006)

Material Weakness 2023

Galeton Area School District

NY

Reporting School Nutrition Programs Internal Control / Segregation of Duties

Auditors’ Recommendation: We recommend that as part of preparing monthly bank reconciliations, the reconciliation with the balance from the general ledger should be performed. Any differences should be immediately investigated and corrected. Once completed, the reconciliation should be reviewed by s...

Auditors’ Recommendation: We recommend that as part of preparing monthly bank reconciliations, the reconciliation with the balance from the general ledger should be performed. Any differences should be immediately investigated and corrected. Once completed, the reconciliation should be reviewed by someone independent of the preparer. Both, the individual preparing and reviewing the bank reconciliations should sign or initial and date the reconciliation when completed. We recommend that the District incorporate procedures to ensure that such general ledger accounts are reconciled on a monthly basis. It is important that a dual accounting system is utilized in each individual fund and transactions between funds should be booked through the interfund receivables and payables. School District’s Response: Penny Crowell, Business Manager will ensure that bank reconciliations are prepared on a timely basis throughout the year, which includes a reconciliation to the general ledger. The District will have the Superintendent review bank reconciliations. Once completed, the preparer and reviewer will sign and date each reconciliation to evidence their completion. Lastly, the District will reconcile due to/due from accounts on a monthly basis. These processes will take place during the year ending June 30, 2024.

View Audit 293922

Finding 374313 (2023-005)

Material Weakness 2023

Galeton Area School District

NY

Internal Control / Segregation of Duties Reporting

Auditor’s recommendation: The District should attempt to separate many of the ancillary duties of recordkeeping including: opening the mail and maintaining a cash receipts log; signing of checks, distribution of payroll checks, and bank reconciliation preparation. In addition, financial information ...

Auditor’s recommendation: The District should attempt to separate many of the ancillary duties of recordkeeping including: opening the mail and maintaining a cash receipts log; signing of checks, distribution of payroll checks, and bank reconciliation preparation. In addition, financial information such as check registers, payroll registers and cash receipts journals should be reviewed by someone independent of the preparer or the Board of Education. Lastly, because of the lack of certain segregation of duties, we recommend that those individuals who are responsible for handling financial transactions are appropriately covered by a fidelity bond. District’s Response: Penny Crowell, Business Manager, understands the importance of having strong segregation of duties and will attempt to separate certain responsibilities as outlined above for the year ending June 30, 2024.

View Audit 293922

Finding 374295 (2023-006)

Material Weakness 2023

Delphi Community School Corporation

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2023-006 Finding Subject: Education Stabilization Fund - Reporting Summary of Finding: Management had not developed or implemented a system of internal control that would have ensured compliance with the grant agreement and the Reporting compliance requirement. The failure to establish an ef...

FINDING 2023-006 Finding Subject: Education Stabilization Fund - Reporting Summary of Finding: Management had not developed or implemented a system of internal control that would have ensured compliance with the grant agreement and the Reporting compliance requirement. The failure to establish an effective internal control system enabled material noncompliance to go undetected. Noncompliance with the grant agreement and the Reporting compliance requirement could result in the loss of future federal funds to the School Corporation. We recommended that the School Corporation's management establish internal controls to ensure compliance and comply with the grant agreement and the Reporting compliance requirement. Contact Person Responsible for Corrective Action: Andrea Miller Contact Phone Number and Email Address: 765-564-2100, millera@delphi.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The treasurer will prepare all required reports, and the grant administrator will verify the information on the reports. Reports will be signed and dated by both parties. Anticipated Completion Date: July 2024

View Audit 293921

Finding 374273 (2023-003)

Material Weakness 2023

Purdue Polytechnic High School of Indianapolis

IN

Reporting § 200.510

Criteria: According to 2 CFR Subpart F Section 200.51Ob, the auditee must prepare a Schedule of Expenditures of Federal Awards (SEFA) for the period that includes all amounts spent on federal programs during the reporting period. Condition: The initial SEFA provided for audit did not agree to the ac...

Criteria: According to 2 CFR Subpart F Section 200.51Ob, the auditee must prepare a Schedule of Expenditures of Federal Awards (SEFA) for the period that includes all amounts spent on federal programs during the reporting period. Condition: The initial SEFA provided for audit did not agree to the accounting system general ledger expenditures for certain awards. In addition, not all federal awards were appropriately identified and included on the SEFA. Cause: PPHS had significant turnover in finance personnel during the 22-23 school year. In addition, the SEFA was prepared utilizing federal award revenue. Lastly, one award was incorrectly identified as other revenue instead of federal award revenue. Effect: The total federal award expenditures reported on the initial SEFA were reduced by $198,208. The following awards were reduced on the SEFA to agree to award expenditures by the following amounts: National School Lunch Program 10.555 $125,864, Charter Schools Program 84.282A $32,555, Elementary and Secondary School Emergency Relief 84.425D $92,405, and Emergency Connectivity Fund 32.009 $109,450. The following award was added to the SEFA Coronavirus State and Local Fiscal Recovery Funds 21.027 $164,766. Corrective Action Plan - PPHS had significant turnover in finance personnel during the 22-23 school year. For FY24, we contracted with accounting consultants to assist with improving grant tracking and reporting. We posted a Staff Accountant position in January 2023 to assist with internal grant management and are hoping to fill this position in FY24 03. Contact Person(s) Responsible for CAP- Todd Burleson, Financial Controller. Anticipated completion date - Processes were improved in FY24 through assistance from accounting consultants. We anticipate hiring a Staff Accountant before 3/31/24.

View Audit 293914

Finding 374260 (2023-001)

Material Weakness 2023

Housing and Neighborhood Development Service, Inc.

PA

Reporting

The Organization should review all developer agreements in detail to ensure that developer fee revenue is recognized in accordance with the agreement

View Audit 293819

Finding 372677 (2023-006)

Significant Deficiency 2023

Berklee College of Music, Inc.

MA

Student Financial Aid Matching / Level of Effort / Earmarking Questioned Costs

Management concurs with the recommendation. Berklee will review and enhance processes related to reporting key items to the COD System.

View Audit 293797

Finding 372676 (2023-005)

Significant Deficiency 2023

Berklee College of Music, Inc.

MA

Student Financial Aid Matching / Level of Effort / Earmarking Questioned Costs

Management concurs with the recommendation. Berklee will review and enhance processes related to reporting key items to the COD System. The institution will also update key fields to accommodate changes during the awarding process to ensure they agree with records.

View Audit 293797

Finding 372674 (2023-003)

Significant Deficiency 2023

Berklee College of Music, Inc.

MA

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

Management concurs with the recommendations provided. Berklee will enhance its protocols to ensure adequate support is in place to document that reports are prepared and reviewed by appropriate individuals, that duties are appropriately segregated between preparer and review, and that reports are ac...

Management concurs with the recommendations provided. Berklee will enhance its protocols to ensure adequate support is in place to document that reports are prepared and reviewed by appropriate individuals, that duties are appropriately segregated between preparer and review, and that reports are accurately prepared and reviewed prior to posting with the U.S. Department of Education.

View Audit 293797

Finding 372673 (2023-003)

Significant Deficiency 2023

Move United

MD

Reporting Subrecipient Monitoring

Recommendation: We recommend that the Organization review its monitoring process for the annual reporting of SF-425 reports, and ensure reports are filed timely within the requirements of the reporting deadlines. If an extension is necessary for any instances of reporting, a request for extension sh...

Recommendation: We recommend that the Organization review its monitoring process for the annual reporting of SF-425 reports, and ensure reports are filed timely within the requirements of the reporting deadlines. If an extension is necessary for any instances of reporting, a request for extension should be filed with the federal agency, along with a justified explanation for the additional time needed. Otherwise, all annual reports should be filed timely no later than 60 days after the end of each fiscal year.Views of Responsible Officials and Planned Corrective Action: Move United will put in place a three tier redundancy plan for ensuring that filings, both within the VA Salesforce system and within the Payment Management System, are filed prior to or on time each quarter. The Chief Financial Officer, Programs Director and Grants Administrator will work collaboratively to complete the necessary data compilation at least one week prior to the filing deadline. All three individuals will be trained on and have access to the two systems. In the event one individual is incapacitated at the time of filing, one of the other two will complete the filing on time. Person Responsible: Chief Financial & Operating Officer, Programs Director. Planned Completion Date: Immediately.

View Audit 293787

Finding 372664 (2023-002)

None 2023

Bulter County Community College

KS

Questioned Costs Reporting

Criteria or Specific Requirement – Under the CARES Act 18004(e) and the CRRSAA 314(e), there are three components to reporting HEERF, public reporting on student aid portion, public reporting on the institutional portion, and annual reporting. The public reporting on student aid requires institution...

Criteria or Specific Requirement – Under the CARES Act 18004(e) and the CRRSAA 314(e), there are three components to reporting HEERF, public reporting on student aid portion, public reporting on the institutional portion, and annual reporting. The public reporting on student aid requires institutions to publicly post certain information, including four items defined by the U.S. Department of Education (ED) as key items, on their website as soon as possible but no later than 30 days after the publication of the notice or 30 days after the ED first obligated funds. The report must be updated no later than 10 days after the end of each calendar quarter. The public reporting on institutional aid requires institutions to publicly post the HEERF institutional reporting form on the institution's primary website no later than 10 days after the end of each calendar quarter with the exception of the first report, which was due October 30, 2020, and the report covering the first quarter of 2021, which was due July 10, 2021. Recommendation – We recommend that management review this area and establish procedures to ensure required reports are completed timely. Views of Responsible Officials and Corrective Action Plan – Management concurs with the findings and recommendation. Responsible personnel will review current guidance available from the Department of Education website and develop internal procedures to ensure timely compliance. This plan will include personnel (responsibility) redundancy to account for employee absences or turnover, and a monthly review of available guidance to ensure the College stays current with any changes to this guidance. Individuals Responsible – Kerry Potter, Director of Accounting Anticipated Completion Date – February 27, 2024

View Audit 293755

Finding 372650 (2023-001)

Significant Deficiency 2023

Pendergast Elementary School District No. 92

AZ

Questioned Costs Cash Management Reporting

Findings and Questioned Costs Related to Federal Awards Finding Number: 2023‐001 Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 Contact Person: Krystal Burnham, Food Service Compliance Coordinator/ Danny Robbins, Interim Director of ...

Findings and Questioned Costs Related to Federal Awards Finding Number: 2023‐001 Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 Contact Person: Krystal Burnham, Food Service Compliance Coordinator/ Danny Robbins, Interim Director of Budget and Finance Anticipated Completion Date: July 31, 2023 Planned Corrective Action: The District will ensure that monthly counts are supported by documentation and verified by a second staff member and agree to the accuracy of the reimbursement claims prior to submission to the Arizona Department of Education. The District will also ensure that reimbursement claims are submitted within the required time period after month end and any identified issues with measures that prevent their recurrence.

View Audit 293730

Finding 372643 (2023-002)

Material Weakness 2023

Martinsville Msd

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

Finding 2023‐002 Finding Subject: COVID‐19 ‐ Education Stabilization Fund ‐ Reporting Summary of Finding: The School Corporation was required to submit an annual data report to the Indiana Department of Education (IDOE) via JotForm, a form/report builder. Data to be submitted included, but was not l...

Finding 2023‐002 Finding Subject: COVID‐19 ‐ Education Stabilization Fund ‐ Reporting Summary of Finding: The School Corporation was required to submit an annual data report to the Indiana Department of Education (IDOE) via JotForm, a form/report builder. Data to be submitted included, but was not limited to, current period expenditures, prior period expenditures, and expenditures per activity. The School Corporation submitted two reports during the audit period; however, a single employee prepared and submitted the reports without evidence of a review or oversight process in place to prevent or detect and correct errors for the first report submission. Additionally, for the ESSER I Year 2 reporting, the ‘Total Mandatory Subgrant Amount Expended in Current Reporting Period’ was not supported by the School Corporation's records. Actual expenditures from a provided report did not agree to the amount submitted for the Annual Performance Reporting. The key line item ‘Total Mandatory Subgrant Amount Expended in Current Reporting Period’ for the ESSER I Year 2 report was determined to be overstated by $80,342. Contact Person Responsible for Corrective Action: Whitney Kuszmaul, District Treasurer & Tiffany Grant, Grant Coordinator Contact Phone Number and Email Address: (765) 342‐6641 Whitney.Kuszmaul@msdmartinsville.org & Tiffany.Grant@msdmartinsville.org Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Grant Coordinator works to collect the data from a couple different sources. The staff report information comes from our Payroll/HR department, the CE information comes from our Reporting Specialist and the financial data comes from District Treasurer. The Grant Coordinator requests a detailed report for the appropriate period and break down the detailed report by project/report categories. All of this information is then recorded in the DOE data sheet and is reviewed and tied back to the detailed reports provided by the District Treasurer. After review, the Grant Coordinator and the District Treasurer initial/sign off on the DOE data sheets. The Jot Form confirmation is retained with the DOE data sheets and supporting reports/documentation. Anticipated Completion Date: February 2024

View Audit 293718

Finding 372635 (2023-007)

Material Weakness 2023

Autonomous Municipality of Ponce

PR

HUD Housing Programs Material Weakness Reporting

As indicated for the finding 2023-004, the Federal Program Director has assigned additional trained personnel to ensure that the financial reports required by the federal government are submitted on time. In addition, internal controls have been strengthened to ensure that reports are prepared corre...

As indicated for the finding 2023-004, the Federal Program Director has assigned additional trained personnel to ensure that the financial reports required by the federal government are submitted on time. In addition, internal controls have been strengthened to ensure that reports are prepared correctly. Implementation Date: During the fiscal year 2023-2024 Responsible Persons: Mr. Job Bonilla Federal Program Director

View Audit 293712

Finding 372632 (2023-004)

Material Weakness 2023

Autonomous Municipality of Ponce

PR

HUD Housing Programs Material Weakness Reporting

The Federal Program Director has assigned additional trained personnel to ensure that financial reports required by the federal government are submitted on time. In addition, internal controls have been strengthened to ensure that reports are prepared correctly. Implementation Date: During the fisca...

The Federal Program Director has assigned additional trained personnel to ensure that financial reports required by the federal government are submitted on time. In addition, internal controls have been strengthened to ensure that reports are prepared correctly. Implementation Date: During the fiscal year 2023-2024 Responsible Persons: Mr. Job Bonilla Federal Program Director

View Audit 293712

Finding 372626 (2023-002)

Significant Deficiency 2023

Holy Family University

PA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

ALN: 84.268 Federal Direct Loan Program; 84.063 Federal Pell Grant Program Recommendation: It is recommended that policies and procedures are put in place to verify that the correct effective dates and status changes are reported to NSLDS within required time frames, as well as create accurate repor...

ALN: 84.268 Federal Direct Loan Program; 84.063 Federal Pell Grant Program Recommendation: It is recommended that policies and procedures are put in place to verify that the correct effective dates and status changes are reported to NSLDS within required time frames, as well as create accurate reports internally to track all students' whose status changed and verify against the roster submitted to NSLDS. This could include a review of withdrawal or graduation dates compared to the effective dates reported to NSLDS to make sure they are accurate. Action Taken: We have strengthened our procedures for our NSLDS report verification process as we continually strive to comply with all regulations. Once the Ellucian NSC graduation report is run, the Registrar's Office will compare that against at least 10 % of the students on the graduation list to ensure accuracy. There are six times a year that the graduation process occurs. If a student is no longer enrolled but has not completed degree requirements (i.e. takes an incomplete in a course), they would be reported as withdrawn during the next semester. However, once they complete their degree requirements and officially graduate, they will get reported as "graduated" on the next graduation run. Since these students are processed manually, the Registrar's Office will maintain a listing of the "non-traditional graduates" (i.e. finishes degree requirements outside of the six standard times per year) and verify their status is recorded correctly in NSLDS. They will also compare at least 10% of the students on the course drops and withdraw report against the status and date generated by the Ellucian NSC report to ensure accuracy. The Registrar's Office will also realign the NSC reporting schedule for graduating students to align with our processing schedule beginning with the Spring 2024 semester.

View Audit 293677

Finding 372584 (2023-001)

Material Weakness 2023

Agate Housing and Services, Inc.

MN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness

2023-001 Audit Adjustments and Oversight of the Financial Reporting Process Name of contact person – Laura Straw, Director of Finance Corrective action – Management has developed and implemented a new financial review process that includes a daily checklist for all accounting functions, includi...

2023-001 Audit Adjustments and Oversight of the Financial Reporting Process Name of contact person – Laura Straw, Director of Finance Corrective action – Management has developed and implemented a new financial review process that includes a daily checklist for all accounting functions, including, but not limited to bank reconciliations, balance sheet account reconciliations, depreciation schedules, etc. through month end close. This check list includes the responsible party, date to be completed and reviewer. It is reviewed weekly by the accounting staff as a team. Completion date – Management and the Board of Directors implemented the above as of February 1, 2024.

View Audit 293672

Finding 372577 (2023-001)

Material Weakness 2023

Ascentria Community Services, Inc.

MA

Questioned Costs Material Weakness Reporting

U.S. Department of Health and Human Services 2023-001 Refugee and Entrant Assistance Discretionary Grants – Assistance Listing No. 93.576 Recommendation: It is recommended that the Organization design controls to ensure time and effort spent on programs are properly documented in accordance with U...

U.S. Department of Health and Human Services 2023-001 Refugee and Entrant Assistance Discretionary Grants – Assistance Listing No. 93.576 Recommendation: It is recommended that the Organization design controls to ensure time and effort spent on programs are properly documented in accordance with Uniform Guidance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Ascentria will be implementing procedures in accordance with 2 CFR 200.430(i) by collecting effort reports for exempt employees who are split across multiple federally funded contracts for each payroll period. Non-exempt employees will be required to complete their time and effort reporting within our payroll module, which will maintain the record and electronic signatures. Any corrections will be collected and reconciled before the contract period is closed. Name(s) of the contact person(s) responsible for corrective action: Christopher Paris Planned completion date for corrective action plan: 6/30/2024

View Audit 293657 Questioned Costs: $1

Corrective Action Plans

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