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Corrective Action Plans

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Finding 52170 (2022-001)
Significant Deficiency 2022
Jennings Manor Housing Corporation
OH
HUD Housing Programs Reporting
Finding Resolution Status: Unresolved Information on Universe Population Size: Not applicable Sample Size Information: Not applicable Identification of Repeat Finding and Finding Reference Number: Not applicable. Criteria:T...
Finding Resolution Status: Unresolved Information on Universe Population Size: Not applicable Sample Size Information: Not applicable Identification of Repeat Finding and Finding Reference Number: Not applicable. Criteria:The Corporation is required to be maintained in good repair and condition. Statement of Condition: REAC physical inspections with scores of 60 or below are referred to HUD?s Departmental Enforcement Center. Cause: The Corporation received a score of 51c on its September 3, 2021 REAC physical inspection. Effect or Potential Effect: The Corporation is required to be maintained in good repair and condition. Auditor Noncompliance Code: I ? Failure to maintain property/open physical inspection. Questioned Cost: $0 Reporting Views of Responsible Officials: See management?s response FHA/Contract Number: 042EE077 Questioned Costs: $0 Context: The Corporation is required to be maintained in good repair and condition. Recommendation: Improvements should be made to the Corporation to maintain good repair and condition. Auditor?s Summary of the Auditee?s Comments on the Finding and Recommendation: Repairs and improvements have been completed by the Corporation. Response Indicator: Agree Response: Management has completed the required repairs to the property and is awaiting for the follow up inspection from HUD. Contact Person: Matthew Bollin
View Audit 43537
Finding 52155 (2022-002)
Material Weakness 2022
Western Illinois University
IL
Student Financial Aid Reporting Matching / Level of Effort / Earmarking § 200.303
2022-002 Student Enrollment Reporting June 30, 2023 The University agrees with the finding. The University?s procedures between multiple departments lacked a collaboration on the timing of reports to NSLDS via NSC for degree confirmations. This procedural change has been identified and will be imple...
2022-002 Student Enrollment Reporting June 30, 2023 The University agrees with the finding. The University?s procedures between multiple departments lacked a collaboration on the timing of reports to NSLDS via NSC for degree confirmations. This procedural change has been identified and will be implemented moving forward. In addition, adequate procedure changes have also been identified as it relates to program-level reporting and will be implemented to ensure compliance. The contact person for this corrective action plan is Shannon Sutton, Interim Vice President for Finance and Administration. She can be reached by calling (309) 298-2073 or at the following address: Vice President for Finance and Administration Office Western Illinois University Sherman Hall 200 1 University Circle Macomb, IL 61455
View Audit 48948
Finding 52154 (2022-001)
Significant Deficiency 2022
Ransom Avenue Development Corporation 047-11072
MI
HUD Housing Programs Procurement, Suspension & Debarment Reporting
Finding Number: 2022-001 Condition: The Organization did not deposit surplus cash calculated for the year ended June 30, 2021 of $1,965 90 days after year-end as stated in the Real Estate Assessment Center?s Summary of Financial Reporting and Auditing Guidance for HUD (FRAG Guide) under Section 2.8....
Finding Number: 2022-001 Condition: The Organization did not deposit surplus cash calculated for the year ended June 30, 2021 of $1,965 90 days after year-end as stated in the Real Estate Assessment Center?s Summary of Financial Reporting and Auditing Guidance for HUD (FRAG Guide) under Section 2.8. Planned Corrective Action: Management acknowledges noncompliance has taken measures to improve internal controls over compliance. Management deposited current year surplus cash within 90 days of June 30, 2022. Contact person responsible for corrective action: Kris Endres, Finance Manager Anticipated Completion Date: Completed August 2022.
View Audit 48947
Finding 52127 (2022-004)
Significant Deficiency 2022
Commonwealth of Puerto Rico Municipality of Sabana Grande
PR
Reporting Significant Deficiency Internal Control / Segregation of Duties
The Municipality submitted the Municipal Strengthening Fund Program Report in July 28, 2022. We will be submitting the reporting monthly during this current fiscal year 2022-2023.
The Municipality submitted the Municipal Strengthening Fund Program Report in July 28, 2022. We will be submitting the reporting monthly during this current fiscal year 2022-2023.
View Audit 53614
Finding 52126 (2022-003)
Significant Deficiency 2022
Commonwealth of Puerto Rico Municipality of Sabana Grande
PR
HUD Housing Programs Reporting Significant Deficiency
Reports and expense reports have been submitted to CRF Municipalities Closeout. Auditors from the U.S. have visited us twice. We have provided all the information that they have requested in these visits. Finally we did reimbursed the balance not used. Contact Tracing Reports were submitted month...
Reports and expense reports have been submitted to CRF Municipalities Closeout. Auditors from the U.S. have visited us twice. We have provided all the information that they have requested in these visits. Finally we did reimbursed the balance not used. Contact Tracing Reports were submitted monthly in 2021-2022.
View Audit 53614
Burleson Voa Elderly Housing, INC (thomas Square Apts)
VA
HUD Housing Programs Cash Management Reporting
Finding Reference Number: 2022-002 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The excess funds were accrued to submit to HUD. Completion Date: August 5, 2022
Finding Reference Number: 2022-002 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The excess funds were accrued to submit to HUD. Completion Date: August 5, 2022
View Audit 51078
Burleson Voa Elderly Housing, INC (thomas Square Apts)
VA
Reporting
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The replacement reserve deficiency was funded on July 21, 2022, in the amount of $7,121. Management ...
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The replacement reserve deficiency was funded on July 21, 2022, in the amount of $7,121. Management will ensure that the replacement reserve deposits are made on a timely basis in the future Completion Date: July 21, 2022
View Audit 51078
Kerrville Voa Elderly Hsg, INC (kerrville Oaks)
VA
HUD Housing Programs Reporting
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The excess funds were accrued to offset future Section 8 HAP requests. Completion Date: August 12, 20...
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The excess funds were accrued to offset future Section 8 HAP requests. Completion Date: August 12, 2022
View Audit 51071
Houston Voa Independent Housing, INC (heights Manor)
VA
HUD Housing Programs Cash Management Reporting
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The excess funds were accrued to submit to HUD. Completion Date: August 9, 2022
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The excess funds were accrued to submit to HUD. Completion Date: August 9, 2022
View Audit 51070
Fredericksburg Voa Elderly Housing, INC (evergreen Villa)
VA
HUD Housing Programs Reporting
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The excess funds were accrued to offset future Section 8 HAP requests. Completion Date: August 12, 20...
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The excess funds were accrued to offset future Section 8 HAP requests. Completion Date: August 12, 2022
View Audit 50098
South Texas Voa Elderly Housing, Inc. (country Village Square)
LA
HUD Housing Programs Reporting
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The excess funds were accrued to offset future Section 8 HAP requests. Completion Date: August 12, ...
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The excess funds were accrued to offset future Section 8 HAP requests. Completion Date: August 12, 2022
View Audit 50097
Finding 52117 (2022-001)
Significant Deficiency 2022
Gabriel Manor Housing, Inc.
MS
Procurement, Suspension & Debarment HUD Housing Programs Reporting
U.S. Department of Housing and Urban Development Program Name: Section 223(F) Mortgage Insurance for the Purchase or Refinancing of Exiting Multifamily Housing Projects Federal Assistance Listing Number: 14.155 Grant Number: 065-11078-PM Gabriel Manor Housing, Inc. (the ?Project?) respectfully subm...
U.S. Department of Housing and Urban Development Program Name: Section 223(F) Mortgage Insurance for the Purchase or Refinancing of Exiting Multifamily Housing Projects Federal Assistance Listing Number: 14.155 Grant Number: 065-11078-PM Gabriel Manor Housing, Inc. (the ?Project?) respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit Firm: McNorton Ishee & Jones, PC 3662 Dauphin St., Ste. E Mobile, AL 36608 Audit period: For the year ended September 30, 2022 Finding 2022-001: Other Findings Statement of Condition: The project has not filed their prior year annual single audit reporting package in the Federal Audit Clearinghouse website. Corrective Action: Management will ensure that they submit the project?s annual single audit reporting package in the Federal Audit Clearinghouse website. If the U.S. Department of Housing and Urban Development should have any questions or comments regarding this plan, please contact Craig Bounds at (228) 435-1642.
View Audit 47198
Finding 52110 (2022-001)
Significant Deficiency 2022
Carlow Manor, Inc.
MS
Reporting
U.S. Department of Housing and Urban Development - Supportive Housing for the Elderly, Federal Assistance Listing Number 14.157 Carlow Manor, Inc. HUD Project No. 065-EE008-NP, respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit Firm: McNorton Ish...
U.S. Department of Housing and Urban Development - Supportive Housing for the Elderly, Federal Assistance Listing Number 14.157 Carlow Manor, Inc. HUD Project No. 065-EE008-NP, respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit Firm: McNorton Ishee & Jones, PC 3662 Dauphin St., Ste. E Mobile, AL 36608 Audit period: September 30, 2022 Finding 2022-001: Other Findings State of Condition The project has not filed their prior year annual single audit reporting package in the Federal Audit Clearinghouse website. Corrective Action: Management will ensure that they submit the project?s annual single audit reporting package in the Federal Audit Clearinghouse website. If the Department of Housing and Urban Development should have any questions or comments regarding this plan, please contact Craig Bounds at (228) 435-1642.
View Audit 47190
Finding 52103 (2022-002)
Significant Deficiency 2022
Caritas Manor, Inc.
MS
Questioned Costs Special Tests & Provisions Cash Management
U.S Department of Housing and Urban Development - Supportive Housing for the Elderly, Federal Assistance Listing Number 14.157 Caritas Manor, Inc. HUD Project No. 065-EE003-CA, respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit Firm: McNorton Ish...
U.S Department of Housing and Urban Development - Supportive Housing for the Elderly, Federal Assistance Listing Number 14.157 Caritas Manor, Inc. HUD Project No. 065-EE003-CA, respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit Firm: McNorton Ishee & Jones, PC 3662 Dauphin St., Ste. E Mobile, AL 36608 Audit period: September 30, 2022 Finding 2022-002: Special Tests and Provisions ? Residual Receipts Account State of Condition: The required residual receipts deposit was not made timely. Corrective Action: The project made the required residual receipts deposit on December 10, 2022. Management will ensure that the required residual receipts deposits are made timely. If the Department of Housing and Urban Development should have any questions or comments regarding this plan, please contact Craig Bounds at (228) 435-1642.
View Audit 43417 Questioned Costs: $1
Finding 52102 (2022-001)
Significant Deficiency 2022
Caritas Manor, Inc.
MS
Reporting
U.S Department of Housing and Urban Development - Supportive Housing for the Elderly, Federal Assistance Listing Number 14.157 Caritas Manor, Inc. HUD Project No. 065-EE003-CA, respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit Firm: McNorton Ish...
U.S Department of Housing and Urban Development - Supportive Housing for the Elderly, Federal Assistance Listing Number 14.157 Caritas Manor, Inc. HUD Project No. 065-EE003-CA, respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit Firm: McNorton Ishee & Jones, PC 3662 Dauphin St., Ste. E Mobile, AL 36608 Audit period: September 30, 2022 Finding 2022-001: Other Finding State of Condition: The project has not filed their prior year annual single audit reporting package in the Federal Audit Clearinghouse website. Corrective Action: Management will ensure that they submit the project?s annual single audit reporting package in the Federal Audit Clearinghouse website. If the Department of Housing and Urban Development should have any questions or comments regarding this plan, please contact Craig Bounds at (228) 435-1642.
View Audit 43417
Alabama State University
AL
Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking
Finding 2022-003 ? Special Tests and Provisions ? Enrollment Reporting Previously, some withdrawals were delayed as the result of electronic forms stalling within the workflow process. The Office of Records and Registration has met with the consultants and revised the process so that Records and Re...
Finding 2022-003 ? Special Tests and Provisions ? Enrollment Reporting Previously, some withdrawals were delayed as the result of electronic forms stalling within the workflow process. The Office of Records and Registration has met with the consultants and revised the process so that Records and Registration and Financial Aid is alerted immediately when a Term Withdrawal is submitted. Withdrawals are processed within 24 hours of receipt. Faculty will be trained to ensure the timeliness of them reporting students who have not been attendance so the student?s status will be updated expeditiously so they will be reported correctly. The Office of Records and Registration is working with Academic Affairs to hire staff who will be responsible for Enrollment Reporting and NSLDS. We will also report monthly to the National Student Clearinghouse in an effort to capture any changes in students? enrollment status. Anticipated Date of Completion: Corrective action completed as of the date of this report. Contact: Marie McNear Director Records and Registration mmcnear@alasu.edu 334.229-4312 The Office of Financial Aid works closely with the Office of the Registrar to ensure that all withdrawn students from the University are reported to the Clearinghouse on a monthly basis. Once the students are withdrawn and the report is generated to the Clearinghouse, the Registrar?s Office will submit a copy of those monthly reports to the Office of Financial Aid. Anticipated Date of Completion: September 30, 2023 Contact: K. Michael Francois Associate Vice President for Student Affairs/Financial Aid kfrancois@alasu.edu 334.229.4826
View Audit 43771
Finding 52083 (2022-004)
Material Weakness 2022
Hearthstone Congregate Housing Corporation
NE
Reporting Material Weakness Matching / Level of Effort / Earmarking
Agree with the finding. Management will plan accordingly to allow submittal of all required reports by the deadline, regardless of final audit reports. All required reports have been submitted through MINC.
Agree with the finding. Management will plan accordingly to allow submittal of all required reports by the deadline, regardless of final audit reports. All required reports have been submitted through MINC.
View Audit 42977
Finding 52067 (2022-002)
Material Weakness 2022
Maricopa County Special Health Care District
AZ
Reporting Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303 § 200.305 § 200.328
Finding 2022-002: Grant Program/ALN #: Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease/ALN # 93.918 Federal Agency/Pass-Through Entity: U.S. Department of Health and Human Services Federal Award ID#: 5H76HA00151-31-00; 6H76HA00151-31-01; 2H76HA00151-32-00; 6H76H...
Finding 2022-002: Grant Program/ALN #: Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease/ALN # 93.918 Federal Agency/Pass-Through Entity: U.S. Department of Health and Human Services Federal Award ID#: 5H76HA00151-31-00; 6H76HA00151-31-01; 2H76HA00151-32-00; 6H76HA00151-32-01 Name of Contract Person: Lito Landas, Controller Management Response: The Ryan White Part C program project period ended December 31, 2021 and a new project period started January 1, 2022 with the first federal financial report due in April 2023. Starting with the new program year, Valleywise Health management will develop and implement internal controls to ensure that program income is accurately calculated and reported in the federal financial report. Proposed Completion Date: March 31, 2023
View Audit 53538
Finding 52066 (2022-001)
Material Weakness 2022
Maricopa County Special Health Care District
AZ
Reporting Internal Control / Segregation of Duties
Finding 2022-001: Grant Program/ALN #: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution/ALN # 93.498 Federal Agency/Pass-Through Entity: U.S. Department of Health and Human Services Federal Award ID#: Not applicable Name of Contract Person: Lito Landas, Controller Management...
Finding 2022-001: Grant Program/ALN #: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution/ALN # 93.498 Federal Agency/Pass-Through Entity: U.S. Department of Health and Human Services Federal Award ID#: Not applicable Name of Contract Person: Lito Landas, Controller Management Response: An additional review process of the Schedule of Expenditures of Federal Awards (SEFA) will be implemented to be performed by both the Vice President of Financial Services and the Chief Financial Officer to ensure the SEFA contains complete and accurate reporting of expenditures, and to ensure that applicable guidance is reviewed prior to its finalization. Proposed Completion Date: October 31, 2023
View Audit 53538
Finding 52054 (2022-004)
Significant Deficiency 2022
Harrisburg Area Community College
PA
Student Financial Aid Reporting Significant Deficiency
Corrective Action Plan Monday, February 20, 2023 Harrisburg Area Community College respectfully submits the following corrective action plan for the year ended June 30, 2022. The findings from the June 30, 2022 audit report dated February 20, 2023 schedule of findings and questioned cost are disc...
Corrective Action Plan Monday, February 20, 2023 Harrisburg Area Community College respectfully submits the following corrective action plan for the year ended June 30, 2022. The findings from the June 30, 2022 audit report dated February 20, 2023 schedule of findings and questioned cost are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Agency: (Federal Agency per Finding) U.S. Department of Education Audit Period: July 1, 2021 ? June 30, 2022 Name and Address of independent public accounting firm: Smith Elliott Kearns & Company, LLC, Certified Public Accountants & Consultants 804 Wayne Avenue Chambersburg, Pennsylvania Finding Type: (per Finding) Student Financial Aid Cluster: Significant Deficiency in Internal Control over Compliance and NonCompliance Internal Control Type: (please choose the type per the finding) o Material Weakness(es) ? Significant Deficiencies Audit Finding No.: 2022-004 Federal Program: (per Finding) Student Financial Aid Cluster Compliance Requirement: (per Finding) Reporting Audit Finding Title/Statement of Condition: (copy from audit findings documentation) Significant Deficiency in Internal Control over Compliance and NonCompliance Institutions are required to report enrollment information under the Pell grant and direct loan programs via the National Student Loan Data System (NSLDS). Auditor Recommendation: (copy from audit findings documentation) We recommend that the College contact the student to obtain a copy of their social security card to confirm the name and number to correct this situation. The College should also review its internal procedures to ensure controls are in place to timely identify reporting discrepancies and make corrections as necessary Specific steps to be taken to correct the situation [including a timetable for performance of the CAP] or reason why corrective action is not necessary (including disagreement with the finding). ? The College contacted the student (via email) on Jan. 16, 2023, to verify their information. The student did not respond. ? The College sent a follow up communication on Feb. 13, 2023. ? If the student does not respond by close of business this week (Friday, Feb. 24, 2023), then a member of the Registration and Records unit will contact the student via phone. ? If the student does not respond, a hold will be placed on the student account. The student will not be able to perform any transition until the requirement is met. *The case in question is a unique situation in which the College does not know if the student provided the wrong SSN to HACC or the previous institution, and there is no way that the College would have known that information prior to the reject from the National Student Clearinghouse. At this point the College does not know if the student provided the wrong information to HACC or their prior institution because the student has not responded to the College?s outreach. Moving forward, the College plans to contact students immediately AND place a hold on their accounts (immediately). In most cases, the holds prompt students into action that they would not otherwise take. Anticipated Completion Date: In process Name(s) and Title(s) of contact person(s) responsible for correction action: Dawn K Mull Director, Financial Accounting & Reporting Harrisburg Area Community College dkmull@hacc.edu
View Audit 51968
Finding 52053 (2022-006)
Material Weakness 2022
Cci Health & Wellness Services and Affiliate
MD
Reporting
Finding No. 2022-006: Inadequate System to Ensure Timely Filing of Required Reports ? Material Weakness in Internal Control Over Financial Reporting U.S. Department of Health...
Finding No. 2022-006: Inadequate System to Ensure Timely Filing of Required Reports ? Material Weakness in Internal Control Over Financial Reporting U.S. Department of Health and Human Services (HHS), Family Planning Services, ALN 93.217 Condition: The final federal financial report (Form 425) for the period January 1, 2022 through March 31, 2022 and the quarterly report for period June 1, 2021 through September 30, 2021 were not submitted to HHS by the required due dates. In addition, the Data Collection Form for the year ended June 30, 2022, was not submitted to Federal Audit Clearinghouse by the due date. Recommendation: N/A Action Taken: CCI is actively working to reach adequate staffing levels to properly manage grants and adhere to funder requirements on reporting. Anticipated Completion/Implementation Date: End of fiscal year 2024
View Audit 52323
Finding 52049 (2022-001)
Material Weakness 2022
Cedar County Memorial Hospital
MO
Allowable Costs / Cost Principles Material Weakness Reporting
FINDINGS? FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL PROGRAMS DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022 ? 001 COVID-19 Provider Relief Funding Recommendation: We recommend the Hospital design controls to ensure documentation is completed timely and sufficiently on how costs are necessary to r...
FINDINGS? FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL PROGRAMS DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022 ? 001 COVID-19 Provider Relief Funding Recommendation: We recommend the Hospital design controls to ensure documentation is completed timely and sufficiently on how costs are necessary to respond to Covid-19. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Management did not believe it was necessary to document how contracted emergency room physician costs were necessary to prepare, prevent and respond to Covid-19. Name of the contact person responsible for corrective action: Carla Gilbert, CFO. Planned completion date for corrective action plan: January 31, 2023 If the Department of Health and Human Services has questions regarding this plan, please call Carla Gilbert, CFO at (417) 876-3097.
View Audit 52320
Finding 52042 (2022-002)
Material Weakness 2022
Clearfield County Career and Technology Center
PA
Questioned Costs Cash Management Reporting
Finding 2022-002: Cash Management - Material Weakness/Non-Compliance Federal Program ? Education Stabilization Funds Federal Agency ? U.S. Department of Education Pass-Through Entity ? Not Applicable Assistance Listing Number ? 84.425 Federal Award Year ? June 30, 2022 Criteria: The tracking and ma...
Finding 2022-002: Cash Management - Material Weakness/Non-Compliance Federal Program ? Education Stabilization Funds Federal Agency ? U.S. Department of Education Pass-Through Entity ? Not Applicable Assistance Listing Number ? 84.425 Federal Award Year ? June 30, 2022 Criteria: The tracking and matching of grant revenues and expenditures and the related grant receivable and unearned revenue amounts is necessary to assist in making management decisions and for the proper reporting and use of such funds in accordance with each of the individual grant requirements and this information is essential for grant administration and for preparing the Center's Schedule of Expenditures of Federal Awards (SEFA). Condition/Context: The Center's system of tracking its grants and matching revenues with expenditures lacks the necessary level of sophistication, given the number and complexities of the Center's grant activities, which hampers the Center's ability to properly administer its grants and prepare a complete and accurate SEFA. In addition, one of the grants was funded under the reimbursement method where costs for which reimbursement was requested are to be paid for prior to the date of the reimbursement request. During the year, the Center drew down $207,610 it had not yet incurred eligible costs for, and then continued to spend this amount after the grant period had ended. One of the two draws tested did not comply with requirements. Effect: The Center should work with the U.S. Department of Education for purposes of determining whether the $207,610 should be returned. The Center also did not prepare a complete and accurate SEFA in a timely manner to comply with its financial reporting requirements. Cause: The Center has not prioritized a formal system for tracking its grant activities and also lacked a complete and accurate understanding of grant funding under the reimbursement method. Questioned Costs: $207,610 Recommendation: We recommend that the Center develop and implement a formal system for tracking its grant related activities including the review and approval of grant reports and draw down requests reconcile to the general ledger grant activity prior to submitting a reimbursement request or grant report. Views of Responsible Officials: Management agrees and is working to realign the grant process from formalizing the administration and determining the involvement of staff members. Corrective Action Taken: A timeline will be initiated between all involved staff to oversee, track, report and manage all of the Center?s grant awards. Timeline will ensure that budgets, reporting requirements and purchases are handled in a timely manner. Management is also working with the U.S. Department of Education regarding the resolution of this matter. Designated member responsible for corrective action plan: Susan Barger, Business Manager
View Audit 50836 Questioned Costs: $1
Finding 52041 (2022-003)
Material Weakness 2022
Clearfield County Career and Technology Center
PA
Reporting Material Weakness
Finding 2022-003: Reporting - Material Weakness/Non-Compliance Federal Program ? Education Stabilization Funds Federal Agency ? U.S. Department of Education Pass-Through Entity ? Not Applicable Assistance Listing Number ? 84.425 Federal Award Year ? June 30, 2022 Criteria: Section 18004(e) of the C...
Finding 2022-003: Reporting - Material Weakness/Non-Compliance Federal Program ? Education Stabilization Funds Federal Agency ? U.S. Department of Education Pass-Through Entity ? Not Applicable Assistance Listing Number ? 84.425 Federal Award Year ? June 30, 2022 Criteria: Section 18004(e) of the Coronavirus Aid, Relief and Economic Security Act (CARES Act), directed institutions receiving funds under Section 18004 of the Act, to submit a new, separate form covering aggregate amounts spent for HEERF I, HEERF II and HEERF III funds each quarterly reporting period (September 30, December 31, March 31, June 30), concluding after an institution has expended and liquidated all (a)(1) Institutional Portion, (a)(2) and (a)(3) funds and checks the ?final report? box. Condition/Context: The Center posted two inaccurate reports to their website, including the Quarterly Budget and Expenditure Reporting under CARES Act Sections 18004(a)(1) Institutional Portion, 18004(a)2), and 18004(a)(3) reports covering the quarters ending December 31, 2021 and March 31, 2022. Two of the five reports tested did not comply with requirements. Effect: The Center did not provide the public with accurate and reliable data related to the 18004 (a)(3) funds. Cause: The Center did not fill out the forms correctly nor in accordance with the HEERF reporting requirements. Questioned Costs: Not applicable. Recommendation: The Center should assign an individual to monitor reporting requirements of awards to ensure the Center is in compliance. In addition, the Center will need to submit updated reports to reflect accurate presentation of the information noted previously that during the year, the Center drew down funds and subsequently reported expenses, it did not incur eligible costs for. Views of Responsible Officials: Management agrees with the finding. While the Center did not provide the public with accurate data, the Center believed it had filed the reports correctly at the time. Corrective Action Taken: Since the finding was identified during the audit, the Center plans to submit the revised reports stated above. Designated member responsible for corrective action plan: Susan Barger, Business Manager
View Audit 50836
Finding 52040 (2022-005)
Significant Deficiency 2022
Ashland University
OH
Student Financial Aid Reporting Procurement, Suspension & Debarment
Student Financial Assistance - Cluster - Federal Pell Grant Program; Award ID No. P063P210331, 2021 - 2022 Federal Award Year Identifying Number: 2022-005 Audit Finding: The University was required, as a result of the Focused Program Review (OPE ID: 00301200) (FPR) regarding the University?s part...
Student Financial Assistance - Cluster - Federal Pell Grant Program; Award ID No. P063P210331, 2021 - 2022 Federal Award Year Identifying Number: 2022-005 Audit Finding: The University was required, as a result of the Focused Program Review (OPE ID: 00301200) (FPR) regarding the University?s participation in the ?Pell for Students Who Are Incarcerated? experiment (Second Chance Pell), to complete a full file review (enrollment status, effective dates and reporting dates) of all National Student Loan Data System (NSLDS) enrollment reporting for the 2019-20 and 2020-21 award years and update and correct errors identified. Corrective Actions Taken or Planned: Management concurs with the finding. The Registrar?s Office has performed a review of its policies and procedures and has revised them accordingly to ensure timely, accurate and complete submissions to the NSLDS. The determination of the review was that the enrollment effective status data field required correction in the NSLDS Enrollment History system. Since the restoration of the NSLDS system in November 2022, the Registrar?s Office has been correcting the data.
View Audit 50813
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