Corrective Action Plans

Finding 58929 (2022-002)

Material Weakness 2022

IA

Internal Control / Segregation of Duties Reporting

Response and Corrective Action Planned - The District will continue to review procedures and re-align duties to obtain the maximum internal control process.

View Audit 56338

Finding 58922 (2022-001)

Significant Deficiency 2022

Tarrant County B'nai B'rith Housing Corporation

TX

Reporting Significant Deficiency Internal Control / Segregation of Duties

February 28, 2023 U.S. Department of Housing and Urban Development 451 7th Street, SW Washington, D.C. 20410 RE: Corrective Action Plan for Tarrant County B?nai B?rith Housing Corporation (dba Tarrant County B?nai B?rith Apartments) To Whom it May Concern: In order to comply with ?200.511(c), T...

February 28, 2023 U.S. Department of Housing and Urban Development 451 7th Street, SW Washington, D.C. 20410 RE: Corrective Action Plan for Tarrant County B?nai B?rith Housing Corporation (dba Tarrant County B?nai B?rith Apartments) To Whom it May Concern: In order to comply with ?200.511(c), Tarrant County B?nai B?rith Housing Corporation (dba Tarrant County B?nai B?rith Apartments) respectfully submits the following corrective action plan for the year ended April 30, 2022. Name and Address of Independent Accounting Firm: The CJ CPA Group, PLLC 6801 Gaylord Parkway Suite 302 Frisco, Texas 75034 Audit Period: May 1, 2021 ? April 30, 2022 The findings from the April 30, 2022 Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS ? FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING NO. 2022-001: CFDA 14.157 Section 202 Supportive Housing for the Elderly (Grant Program) CFDA 14.197 Project Rental Assistance Contract (PRAC) Recommendation We recommend that the Organization review the month-end and year-end closing procedures in order to determine what additional internal controls are needed to ensure the books and records are in accordance with generally accepted accounting principles throughout the year. We recommend formal month-end and year-end closing schedules which include all tasks necessary to close the books be established. As part of the tasks, the Organization should reconcile the general ledger accounts for all significant balances to supporting documentation on a monthly basis. Planned Corrective Action Management has recorded all adjusting entries to correct misstatements. Management will implement measures to ensure all supporting schedules and documents are reconciled to the underlying general ledger accounts consistently and timely going forward. If the United States Department of Housing and Urban Development has questions regarding this plan, please call Mark Southall at 214-368-4030. Sincerely yours, Daniel Sturman, President

View Audit 50254

Finding 58918 (2022-001)

Significant Deficiency 2022

Dierks School District

AR

Reporting Cash Management Eligibility

Finding: An Administrative Review for Dierks School District was completed by the Arkansas Division of Elementary and Secondary Education, Child Nutrition Unit (DESE, CNU) in February 2022. The review noted the high school meal counts for breakfast and lunch were not consolidated and daily rosters...

Finding: An Administrative Review for Dierks School District was completed by the Arkansas Division of Elementary and Secondary Education, Child Nutrition Unit (DESE, CNU) in February 2022. The review noted the high school meal counts for breakfast and lunch were not consolidated and daily rosters for lunch at the elementary school were inaccurately counted on the January 2022 claim for reimbursement. This resulted in an under claim of $3,354 for breakfast and $12,494 for lunch. In addition, the review noted the District was talking lunch counts in the classroom prior to the lunch service rather than at the point of service. During our examination of the March and May 2022 claims for reimbursement, we noted the number of meals reported was overstated by 34 for breakfast and 42 for lunch resulting in a combined over claim of $280. The District will thoroughly review the data during the posting of monthly account eligibility reports and daily record forms to the monthly claim for reimbursement. Person responsible for the Corrective Action Plan: Kayla Jones Business Manager, Federal Programs Manager 870-286-2191, 227 Kayla.jones@dierksschools.org

View Audit 54965

Finding 58917 (2022-001)

Significant Deficiency 2022

Juniper Health Inc.

KY

Reporting

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED NOVEMBER 30, 2022 - Finding Number - 2022-001, Planned Corrective Action - Management agrees and will ensure the review of previously submitted reports when preparing required federal financial reporting to ensure accuracy, Anticipated Completion Date - Imme...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED NOVEMBER 30, 2022 - Finding Number - 2022-001, Planned Corrective Action - Management agrees and will ensure the review of previously submitted reports when preparing required federal financial reporting to ensure accuracy, Anticipated Completion Date - Immediately, Responsible Contact Person - Mike Ackley, Chief Administrative Office and Brooke Johnson Comptroller/Assistant Chief Administrative Officer

View Audit 54963

Finding 58907 (2022-003)

Significant Deficiency 2022

Chase County Schools

NE

School Nutrition Programs Subrecipient Monitoring Reporting

520 E. 9111 Street; P.O. Box 577 Imperial, Nebraska 69033 Phone: 308-882-4304 Fax: 308-882-5629 CORRECTIVE ACTION PLAN May 2, 2023 Chase County Schools District No. 10 respectfully submits the following corrective action plan for the year ended August 31, 2022, for the findings identified by...

520 E. 9111 Street; P.O. Box 577 Imperial, Nebraska 69033 Phone: 308-882-4304 Fax: 308-882-5629 CORRECTIVE ACTION PLAN May 2, 2023 Chase County Schools District No. 10 respectfully submits the following corrective action plan for the year ended August 31, 2022, for the findings identified by Dana F. Cole & Company, LLP, Grand Island, Nebraska. The findings from the schedule of findings and questioned costs are discussed below and are numbered consistently with the numbers assigned in that schedule. FEDERAL AWARD STATEMENTFINDINGS 2022-003 INTERNAL CONTROL OVER SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS PREPARATION AND REVIEW Recommendation: The District should review and approve the proposed auditor adjusting entries and the adequacy of schedule of the expenditures of federal awards disclosures prepared by the auditors and apply analytic procedures to the draft financial statements, among other procedures as considered necessary by management. Action Taken: The District relies on the auditor to propose adjustments necessary to prepare the financial statements including the related note disclosures. The District reviews such financial statements and approves all adjustments. The District also uses analytic procedures, and other procedures determined necessary. If the Nebraska Department of Education has questions regarding this plan, please call Mr. Adam Lambert at 308.882.4304. Sincerely yours, Mr. Adam Lambert Superintendent

View Audit 54958

Finding 58867 (2022-004)

None 2022

Wellsboro Area School District

PA

Questioned Costs Reporting Matching / Level of Effort / Earmarking

Corrective Action Plan July 10, 2023 Federal Audit Clearinghouse Wellsboro Area School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: EFPR Group, CPAs, PLLC 8 Denison Parkway East, Suite ...

Corrective Action Plan July 10, 2023 Federal Audit Clearinghouse Wellsboro Area School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: EFPR Group, CPAs, PLLC 8 Denison Parkway East, Suite 407 Corning, NY 14830 Audit period: July 1, 2021 ? June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAM AUDIT 2022-004 - Education Stabilization Fund - Elementary and Secondary School Emergency Relief Fund - Assistance Listing No. 84.425D; Grant Period - For the year ended June 30, 2022 Audit Finding: Material Weakness Condition: The final federal expenditure report submitted for the ESSER II grant was unable to be reconciled with the District's general ledger system. As a result, expenses reported by the District were unable to be verified. Criteria: Proper procedures in place to track federal funding as well as proper controls in place to complete the reporting process would result in an accurate federal claiming process. Cause: The District did not have procedures in place to reconcile the final federal expenditure report prepared with the District's general ledger system. Effect: The District was unable to provide records to substantiate the final federal expenditure report submitted for ESSER II. Context: The final federal expenditure report was higher than the related general ledger accounts by $543,364. Questioned Cost: $543,364 Recommendation: The District should implement procedures to track federal expenditures and reconcile these federal expenditures with the federal expenditure reports as they are prepared. Views of Responsible Officials and Planned Corrective Actions: The District business office will utilize the same procedures as described in corrective action 2022-003 to eliminate issues with the FER not matching software produced reports. Communication and approval of financial reports by the business manager and the principal of curriculum will occur before quarterly and FER submissions. Contact Person Responsible for Corrective Action: Alanna Huck, Superintendent. Anticipated Completion Date: December 31, 2023. If the Federal Audit Clearinghouse has questions regarding this plan, please call Alanna Huck at 570-724-4424. Sincerely yours, Alanna Huck Wellsboro Area School District Superintendent

View Audit 55581 Questioned Costs: $1

Finding 58864 (2022-004)

Material Weakness 2022

Delta County Memorial Hospital

CO

Allowable Costs / Cost Principles Material Weakness Reporting § 200.303

2022-004 Department of Health and Human Services Federal Assistance Listing #93.498 COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution Applicable Federal Award Number and Year ? Period 1 TIN #840428757 Activities Allowed or Unallowed, Allowable Costs/Costs Principles,...

2022-004 Department of Health and Human Services Federal Assistance Listing #93.498 COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution Applicable Federal Award Number and Year ? Period 1 TIN #840428757 Activities Allowed or Unallowed, Allowable Costs/Costs Principles, and Reporting Material Weakness in Internal Control Over Compliance Finding Summary: There was no review and approval by a separate individual outside of the preparer over the lost revenue calculation and the special report submitted to the Department of Health and Human Services Responsible Individuals: Kelly Johnston, Interim CFO; Larin Jones, Controller Corrective Action Plan: There will be a secondary review and approval by a separate individual outside of the preparer over future lost revenue calculations and expense listings, if applicable, and the special report submitted to the Department of Health and Human Services. The secondary review and approval prior to submission will be documented and recorded. Anticipated Completion Date: December 31, 2023

View Audit 55028

Finding 58835 (2022-001)

Significant Deficiency 2022

Golden Triangle Resource Conservation and Development Area INC

GA

Internal Control / Segregation of Duties Cash Management Reporting

2019-01: Segregation of Duties Name of contact person: Rhonda Gordon, Program Coordinator Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to com...

2019-01: Segregation of Duties Name of contact person: Rhonda Gordon, Program Coordinator Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to compensate for lack of segregation. However, the risk of not segregated certain duties are not worth the additional costs. Nonfinancial employees will be trained and provide some assistance. Proposed completion date: The Board will implement the above procedure immediately.

View Audit 54486

Finding 58829 (2022-004)

Material Weakness 2022

White Mountain Communities Hospital, Inc. Dba White Mountain Regional

AZ

Reporting Material Weakness Matching / Level of Effort / Earmarking § 200.303

Finding 2022-004 Federal Agency Name: U.S. Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster CFDA # 10.766 Finding Summary: The Hospital?s Federal Financial Report for grant number 02-001-916646223 through the period ending June 7, 2022, was marked as final and in...

Finding 2022-004 Federal Agency Name: U.S. Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster CFDA # 10.766 Finding Summary: The Hospital?s Federal Financial Report for grant number 02-001-916646223 through the period ending June 7, 2022, was marked as final and indicated the Hospital expended the full $435,625 federal award, which was not accurate. Responsible Individuals: Ashley Jaramillo, Chief Financial Officer Corrective Action Plan: Informed USDA of actual expended. Anticipated Completion Date: September 29, 2023

View Audit 54485

Finding 58826 (2022-003)

Significant Deficiency 2022

White Mountain Communities Hospital, Inc. Dba White Mountain Regional

AZ

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Finding 2022-003 Federal Agency Name: U.S. Department of Agriculture Program Name: Community Facilities Loan and Grants Cluster CFDA # 10.766 Finding Summary: The Hospital does not have an internal control system designed to provide for a complete and accurate schedule of expenditures of federal awa...

Finding 2022-003 Federal Agency Name: U.S. Department of Agriculture Program Name: Community Facilities Loan and Grants Cluster CFDA # 10.766 Finding Summary: The Hospital does not have an internal control system designed to provide for a complete and accurate schedule of expenditures of federal awards being audited. We were requested to draft the Schedule. Responsible Individuals: Ashley Jaramillo, Chief Financial Officer Corrective Action Plan: Due to cost considerations, we will continue to have our auditor prepare our draft financial statements and accompanying notes to the financial statements. Anticipated Completion Date: Ongoing

View Audit 54485

Finding 58754 (2022-001)

Significant Deficiency 2022

Appling County Board of Education

GA

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.403

FA 2022-001 Improve/Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding ...

FA 2022-001 Improve/Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund COVID-19 - 84.425U - American Rescue Plan Elementary and Secondary School Emergency Relief Fund Federal Award Number: S425D200012 (Year: 2020), S425D210012 (Year: 2021) S425U2120012 (Year: 2021) Questioned Costs: $104,640.00 Prior Year Finding: None Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over expenditures as it relates to the Elementary and Secondary School Emergency Relief Fund program. Corrective Action Plans: We concur with this finding. The process used to pay retention pay to staff has been reviewed and will only be a paid to staff employed by the Appling County Board of Education. Estimated Completion Date: 5/5/2023 Contact Person: Adrienne Taylor, CFO Telephone: (912)367-8600 Email: Adrienne.taylor@appling.k12.ga.us

View Audit 54825 Questioned Costs: $1

Finding 58751 (2022-003)

Material Weakness 2022

Bartholomew County

IN

Allowable Costs / Cost Principles Material Weakness Period of Performance § 200.1 § 200.303

FINDING 2022-003 Contact Person Responsible for Corrective Action: Pia O?Connor, Auditor Contact Phone Number: (812) 565-5719 Views of Responsible Official: I agree with the findings as stated Description of Corrective Action Plan: The County will develop a policy and procedure to ensure we have com...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Pia O?Connor, Auditor Contact Phone Number: (812) 565-5719 Views of Responsible Official: I agree with the findings as stated Description of Corrective Action Plan: The County will develop a policy and procedure to ensure we have complete and accurate information for the P & E report. In addition to the policy and procedure, an added person will assist with these reports by creating the reports through our financial software and reviewing before giving the reports to the Auditor who will prepare the P & E reports and then the Commissioner?s will review before the Auditor submits the report to the Treasury. The Bartholomew County Auditor?s Office is continually designing and implementing a proper system of internal controls so that any errors are detected and corrective measures are made as needed, Anticipated Completion Date: December 31, 2023

View Audit 55034

Finding 58749 (2022-001)

Material Weakness 2022

Ascentria Care Alliance, Inc.

MA

Questioned Costs Material Weakness Reporting

United States Department of Health and Human Services Ascentria Care Alliance respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. Th...

United States Department of Health and Human Services Ascentria Care Alliance respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS United States Department of Health and Human Services 2022-001 COVID-19 Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: The Organization should review the PRF Reporting Portal instructions detailing how to complete individual schedules in the Reporting Portal, and ensure that all costs claimed are fully supported. The Organization should also ensure that an individual with sufficient training and experience is assigned to review and approve all grant reports submitted through the Reporting Portal. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will implement controls over reviewing and approving schedules to ensure that all schedules are complete before submission on the reporting portal. Name(s) of the contact person(s) responsible for corrective action: Sergio Plaza Planned completion date for corrective action plan: 6/30/2023 If the United States Department of Health and Human Services has questions regarding this plan, please call Sergio Plaza at 508-688-5608.

View Audit 54611 Questioned Costs: $1

Finding 58714 (2022-001)

None 2022

Puerto Rico Safe Drinking Water Treatment Revolving Loan Fund

PR

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.512

Finding No. 2022-001 Audit Requirements for Auditees ? Report Submission Condition found The data collection form and the reporting package for the year ended on June 30, 2022 was not submitted to the Federal Audit Clearinghouse within the timeframe prescribed by the Uniform Guidance. Views of Resp...

Finding No. 2022-001 Audit Requirements for Auditees ? Report Submission Condition found The data collection form and the reporting package for the year ended on June 30, 2022 was not submitted to the Federal Audit Clearinghouse within the timeframe prescribed by the Uniform Guidance. Views of Responsible Officials and Corrective Action PlanPuerto Rico Department of Health (DOH), Puerto Rico Infrastructure Financing Authority (PRIFA), Puerto Rico Aqueduct and Sewer Authority (PRASA), entered on December 30, 2016, into a Memorandum of Understanding (MOU), subsequently amended on September 17, 2018, to include the Fiscal Agency and Financial Advisory Authority (FAFAA). Under the MOU, as amended, each party has agreed to assume specific responsibilities in connection with the operations of the Revolving Fund pursuant to the Operating Agreement entered between the EPA and the DOH on September 28, 2018. Pursuant to the MOU, as amended, DOH will remain as the administrator for the Revolving Fund, PRIFA will act as the operating agent to provide assistance with the financial and accounting activities, and FAFAA will conduct the financial capabilities analysis of any eligible assistance recipient of funds, provide the necessary information to the DOH and PRIFA to the extent as possible for the development of the different programs compliance reports reviews, provide assistance as fiscal agent, financial advisor and information agent of the Commonwealth to ensure that the monies are safeguarded in a trust structure and to assist the DOH as deemed necessary with the administration of the program. The data collection form and the reporting package were not file on time due to lack and availability of funds to cover expenses related to the audit process and other expenses related to the administrative responsibilities assigned in the MOU, as amended, to PRIFA. Management is requiring DOH to formalize a Subaward, as established in the MOU, as amended, to facilitate and respond to the lack of funding to cover all the related expenses for the administrative responsibilities assigned to PRIFA. EPA has been informed and communication will be maintained until the Subaward is finally signed. Management plans are to file the data collection form for the fiscal year ended on June 30, 2022 on or before June 30, 2023, and the data collection form for the fiscal year ending on June 30, 2023 on or before December 31, 2023, which will result in elimination of the finding. Name (s) of the Contact Person (s) Responsible for Corrective Action Francisco Pares, Secretary of the Treasury Department, Eduardo Rivera Cruz, Executive Director Puerto Rico Infrastructure Financing Authority and Dr. Carlos Mellado, Secretary Puerto Rico Department of Health Anticipated Completion Date June 2023

View Audit 56665

Finding 58706 (2022-005)

Material Weakness 2022

Jackson County, Florida

FL

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303

FINDING 2021-003 COMMENT: Per the County's grant agreements with Florida Division of Emergency Management (FDEM), quarterly reports are required to be submitted through FloridaPA.com that include project costs and expenditures for each large project. Amounts in the quarterly reports should reconcile...

FINDING 2021-003 COMMENT: Per the County's grant agreements with Florida Division of Emergency Management (FDEM), quarterly reports are required to be submitted through FloridaPA.com that include project costs and expenditures for each large project. Amounts in the quarterly reports should reconcile to the County's accounting records and represent actual expenditures. The two large projects were tested for compliance with this requirement, including all quarterly reports submitted during the 2021 fiscal year for these projects. This was not a statistically valid sample. For all quarterly reports tested, the reported expenditures per quarter were unable to be reconciled to actual expenditures in the quarter per the invoices and other supporting documentation in the County's files. RESPONSE: Rett Daniels, Deputy Administrator, Sarah Suhn, Budget Director, and Tony Pumphrey, Finance Officer, will develop controls that will be effective July 31, 2023, to ensure quarterly reports submitted are reconciled to actual quarterly expenditures per invoices and other supporting documentation.

View Audit 56597

Finding 58699 (2022-001)

Significant Deficiency 2022

Rowan County Housing Authority

NC

Questioned Costs HUD Housing Programs Reporting

Section II - Financial Statement Findings None Reported Section III - Federal Award Findings and Questioned Costs Finding 2022-001 Name of Contact Person: Sara Potts Executive Director Corrective Action: We concur. Management will review the internal control procedures as they relate to Reports ...

Section II - Financial Statement Findings None Reported Section III - Federal Award Findings and Questioned Costs Finding 2022-001 Name of Contact Person: Sara Potts Executive Director Corrective Action: We concur. Management will review the internal control procedures as they relate to Reports and will implement procedures to insure all Reports are submitted timely. Proposed Completion Date: Immediately

View Audit 56173 Questioned Costs: $1

Finding 58689 (2022-001)

Significant Deficiency 2022

City of Cosmos

MN

Reporting Significant Deficiency

Auditor Prepared Financial Statements Name of Contact Person: John Douville, City Administrator Correction Action: The City Administrator will continue to review GASB pronouncements and GASB disclosure checklists to ensure he is aware of financial statement requirements and new pronouncements. Pro...

Auditor Prepared Financial Statements Name of Contact Person: John Douville, City Administrator Correction Action: The City Administrator will continue to review GASB pronouncements and GASB disclosure checklists to ensure he is aware of financial statement requirements and new pronouncements. Proposed Completion Date: The City Council will implement the above procedures immediately.

View Audit 56170

Finding 58688 (2022-001)

Significant Deficiency 2022

Washington Housing Authority

NC

Eligibility HUD Housing Programs Reporting

Corrective Action Plan For the Year Ended September 30, 2022 Section II - Financial Statement Findings: None Reported Section III - Federal Award Findings and Questioned Costs Finding 2022-001 Name of Contact Person: Michael Best Executive Director Corrective Action: We will implement proper intern...

Corrective Action Plan For the Year Ended September 30, 2022 Section II - Financial Statement Findings: None Reported Section III - Federal Award Findings and Questioned Costs Finding 2022-001 Name of Contact Person: Michael Best Executive Director Corrective Action: We will implement proper internal control procedures for the Public and Indian Housing program eligibility requirements. Proposed Completion Date: Immediately

View Audit 54770

Finding 58683 (2022-001)

Material Weakness 2022

Moravian Home Incorporated (d/b/a Salemtowne)

NC

Material Weakness Reporting

Corrective Action Plan Finding 2022-001 Name of Contact Person: Tracy Biesecker Corrective Action Plan: Management will implement enhanced controls over the preparation of schedules used to input amounts into the Portal and someone independent of compiling the data review the schedules before the a...

Corrective Action Plan Finding 2022-001 Name of Contact Person: Tracy Biesecker Corrective Action Plan: Management will implement enhanced controls over the preparation of schedules used to input amounts into the Portal and someone independent of compiling the data review the schedules before the amounts are submitted to HRSA. Specifically, amounts reported will be compiled in a source worksheet with all necessary supporting detail. These amounts will be reviewed by a person independent of the source worksheet preparer. Amounts will be submitted to HRSA only after the preparer and independent reviewer agree to the proper classification, valuation and other criteria of the data submitted. This process will be evidenced by a preparer and reviewer signature indicating an attestation that all amounts are properly classified and valued in accordance with the terms and conditions of the PRF. Proposed Completion Date: March 31, 2023

View Audit 55874

Finding 58625 (2022-001)

Material Weakness 2022

University of the Incarnate Word

TX

Student Financial Aid Eligibility Reporting § 200.303

Finding 2022-001 ? Special Tests and Provisions ? Enrollment Reporting (Student Financial Assistance Cluster) Contact Persons: Diana Dimas, Registrar?s Office Cristen Alecia, Office of Financial Assistance Current Status: Correction of this finding is in-progress. Anticipated Completion D...

Finding 2022-001 ? Special Tests and Provisions ? Enrollment Reporting (Student Financial Assistance Cluster) Contact Persons: Diana Dimas, Registrar?s Office Cristen Alecia, Office of Financial Assistance Current Status: Correction of this finding is in-progress. Anticipated Completion Date: December 31, 2023 Condition: The University of the Incarnate Word did not accurately or timely report student status changes to the NSLDS for 6 out of 60 students selected for testing. Identification of Repeat Finding: 2021-001, 2020-001, 2019-002 While the condition reported above is considered a repeat finding, it is important to note that the errors are different this year and that these findings are not a reflection of the university ignoring previous findings or failing to make changes, but rather a reflection of the complexity of enrollment reporting. There were no inaccurate or untimely attendance level changes, and the official withdrawals were reported accurately and timely. In this year?s errors, we had a student who graduated outside of a normal conferral date, causing them not to be reported during our normal degree conferral report to NSC. The Registrar?s Office is putting changes in place to either eliminate out-of-cycle conferrals, or increase the number of conferral and reporting dates to effectively capture all graduates. We know that only 6 students were caught up in this out-of-cycle graduation, as it was a specific exception for the School of Osteopathic Medicine, and is not a wide-spread issue. We had two unofficial withdrawals reported later than 60 days ? at 69 and 70 days. While the withdrawal and the changes were processed timely, the timing of the roster from NSLDS compared to the submission to NSC caused the report not to be acknowledged until after the 60 days had passed. The Office of Financial Assistance is researching the option of manually reporting unofficial withdrawals outside of the monthly reporting cycle in order to eliminate this problem. The Registrar?s Office will review the roster and NSC submission schedules to see if changes need to be made in order to better align reporting dates. We had three students inaccurately reported as withdrawn for the summer semester. These students were at least half-time in the preceding Spring and the following Fall, and therefore were not required to be reported as withdrawn. The Office of Financial Assistance and the Registrar?s Office will work together to research options in Banner and with NSC. It may be necessary to create a separate withdrawal code to identify summer withdrawals that should not be reported as withdrawn, and create a report to monitor the fall enrollment for these students in case they later withdraw from Fall and transition to a withdrawal which must be reported. The Banner system alone does not allow for the complicated logic mandated for summer reporting in the NSLDS Enrollment Reporting Guide. Our offices will continue to work in partnership to resolve these enrollment reporting issues. Cristen Alicea Director Office of Financial Assistance 210.805.1238 gimenez@uiwtx.ed www.uiw.edu/finaid Diana Dimas Associate Registrar Registration and Technology Office of the Registrar 210.832.5484 dimasd@uiwtx.edu www.uiw.edu

View Audit 56368

Finding 58616 (2022-003)

None 2022

Regents of the University of Michigan

MI

Reporting

Finding No. 2022-003 ? Provider Relief Fund Reporting View of Responsible Officials: The University concurs with the auditors? finding. Beginning with the Period 4 Health and Human Services (?HHS?) Provider Relief Fund (?PRF?) reporting portal submission, the University will ensure that detailed rev...

Finding No. 2022-003 ? Provider Relief Fund Reporting View of Responsible Officials: The University concurs with the auditors? finding. Beginning with the Period 4 Health and Human Services (?HHS?) Provider Relief Fund (?PRF?) reporting portal submission, the University will ensure that detailed reviews are performed between the underlying data and the summarized data in the report format prior to submission in the HHS PRF reporting portal. Completion Date: March 2023

View Audit 56243

Finding 58612 (2022-003)

None 2022

The Pennsylvania State University

PA

Subrecipient Monitoring Procurement, Suspension & Debarment Cash Management

REFERENCE # 2022-003 - Reporting-Federal Funding Accountability and Transparency Act- Deficiency Condition - The University provided subawards to various Hospitals during the fiscal year ended June 30, 2022. We reviewed the FFATA submitted by the University and noted that FFATA submission was not wi...

REFERENCE # 2022-003 - Reporting-Federal Funding Accountability and Transparency Act- Deficiency Condition - The University provided subawards to various Hospitals during the fiscal year ended June 30, 2022. We reviewed the FFATA submitted by the University and noted that FFATA submission was not within time frame as required by the HRSA. Recommendation - We recommend that the University submit the required FFATA reports within the time frame prescribed by HRSA. Corrective Action Plan - The University has a system to identify first tier subawards of $30,000 or more and a system to identify Purchase Orders (PO) generating vendor payments of $30,000 or more. These established processes are managed by the Office of Sponsored Programs (OSP) and the Office of Central Procurement (OCP), respectively. The identified hospital payments were not processed as subaward payments, nor were they processed through OCP where a payment would be generated via PO. The payments were made under unit specific service contracts and paid via non-PO payment (or direct payment) to the hospital partners. While this type of payment is authorized by Penn State systems, it was unknown at the time of payment that non-PO payments were not routed to OCP for review and validation of the FFATA reporting requirements. To ensure future compliance: ? OCP will conduct a retroactive review of all non-PO payments $30,000 or greater from July 2020 through present to ensure FFATA reporting is complete and accurate ? OSP and OCP will work with colleges to develop a unit-level process to review and identify eligible FFATA reporting prior to submission of non-PO payment requests ? OCP will conduct a bi-weekly review of all non-PO payments $30,000 or greater to ensure any transactions meeting FFATA requirements are reported timely and appropriately. Action Date - Ongoing Final Implementation Date - May 31, 2023 Name And Phone # Of Person Responsible - Virginia A. Teachey, 814-865-1355

View Audit 56241

Finding 58611 (2022-002)

None 2022

The Pennsylvania State University

PA

Allowable Costs / Cost Principles Cash Management Reporting

REFERENCE # 2022-002 - Reporting/Special Reporting- Quarterly Budget and Expenditure Reporting for HEERF I, II, and III (a)(1) Institutional Portion, (a)(2), and (a)(3)- Deficiency Condition - The University received HEERF III (a)(1) funding from the U.S. Department of Education. The University subm...

REFERENCE # 2022-002 - Reporting/Special Reporting- Quarterly Budget and Expenditure Reporting for HEERF I, II, and III (a)(1) Institutional Portion, (a)(2), and (a)(3)- Deficiency Condition - The University received HEERF III (a)(1) funding from the U.S. Department of Education. The University submitted Quarterly Budget and Expenditure Reporting for HEERF III (a)(1) Institutional Portion, (a)(2), and (a)(3) on a quarterly basis. However, it was noted that one (1) report for the Quarter ending June 30, 2021, was due on July 10, 2021, and was submitted on August 16, 2021. Recommendation - We recommend that the University submit the required report within the time frame prescribed by U.S. Department of Education. Corrective Action Plan - This error was due to a misinterpretation of the HEERF III reporting requirements at the time, as $0 had been disbursed during the quarter in question. As soon as this error was realized, the report was submitted, and all subsequent HEERF III reporting has been submitted timely Action Date - Ongoing Final Implementation Date - May 31, 2023 Name And Phone # Of Person Responsible - Virginia A. Teachey, 814-865-1355

View Audit 56241

Finding 58608 (2022-002)

Significant Deficiency 2022

Whittier College

CA

Reporting Significant Deficiency

Finding 2022-002 Reporting Criteria: According to the 2022 OMB Compliance Supplement - ED will be collecting an annual report for HEERF grantees in April 2022. ED will share more information regarding this annual report, which will require institutions to report on their uses of HEERF I CARES Act...

Finding 2022-002 Reporting Criteria: According to the 2022 OMB Compliance Supplement - ED will be collecting an annual report for HEERF grantees in April 2022. ED will share more information regarding this annual report, which will require institutions to report on their uses of HEERF I CARES Act funds, HEERF II CRRSAA funds, and HEERF III ARP funds in advance of the ARP annual reporting deadline. Statement of Condition: Whittier College failed to report the amounts within the Institutional Expenditures section of the second HEERF Annual Report accurately. Corrective Action Planned: ORSP will ensure that adequate time is devoted to annual report completion to allow for careful review of calculations and classification of expenditures. Name of contact Person responsible for corrective action plan: Lisa Newton, Associate Director of Research and Sponsored Programs Anticipated completion date: The correction to 2021 Institutional Expenditures will be made between March 6 to March 24, 2023 when the Annual Report Data Collection Tool is open to correct previously submitted Year 2 data.

View Audit 54920

Finding 58548 (2022-004)

None 2022

Sicangu Oyate Ho, INC

SD

Subrecipient Monitoring Matching / Level of Effort / Earmarking Reporting

2022-004 Late Single Audit Submission (Compliance) New Finding This Year Recommendation: Management develop and implement policies regarding the retention of employment contracts. Action Taken: Due to the HR Generalist?s accident, the contracts were not filed in a timely manner in the employees pers...

2022-004 Late Single Audit Submission (Compliance) New Finding This Year Recommendation: Management develop and implement policies regarding the retention of employment contracts. Action Taken: Due to the HR Generalist?s accident, the contracts were not filed in a timely manner in the employees personnel file. We have developed a checklist to ensure all the requirements are met on what needs to be filed immediately with signed copies to payroll for data entry. We are recommending that the school start utilizing Personnel Actions for those employees that do not require contracts per regulations.

View Audit 55377

Corrective Action Plans

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