Corrective Action Plans

Finding 35251 (2022-001)

Significant Deficiency 2022

VA

Subrecipient Monitoring Reporting

Criteria: In accordance with the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, hereafter referred to as the ?FFATA? that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants o...

Criteria: In accordance with the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, hereafter referred to as the ?FFATA? that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the FFATA Subaward Reporting System (FSRS). In accordance with the requirements in 2 CFR Section 1402.300, the non-Federal entity is responsible for complying with all requirements of the Federal award. For all Federal awards, this includes the provisions for FFATA, which includes requirements on executive compensation, and also requirements implanting the Act for the non-Federal entity at 2 CFR part 25 Financial Assistance Use of Universal Identifier and System for Award Management and 2 CFR part 170 Reporting Subaward and Executive Compensation Information. Condition: A sample of six program subrecipients were tested and BDO?s examination of the monitoring and reporting requirements revealed that CCUSA did not report the information on one subaward of $30,000 or more in federal funds and three grant amendments in the FFATA Subaward Reporting System to fulfil the FFATA requirements. Cause: CCUSA does not have written procedures in place to ensure compliance with the requirements regarding FFATA. Because of this, when staff involved in the management and oversight of the grant left the organization, the transfer of knowledge regarding roles and responsibilities, as well as deadlines, did not happen. Corrective Action: CCUSA Finance team will work with the program managers on all federal grants to create policies and procedures surrounding the FFATA reporting requirements. These procedures will include details such as thresholds and deadlines, as well as who at CCUSA is responsible. In addition, the CCUSA CFO and Controller are to be made aware of all subgrantee activity ? from initial award to any subsequent changes and amendments, including funding increases and reductions, as well as no-cost extensions. Anticipated Completion Date December 31, 2022

View Audit 24435

Finding 35227 (2022-003)

Material Weakness 2022

Southeastern Cusd #337

IL

Internal Control / Segregation of Duties Reporting

Condition: The District has one office personnel that is involved in the accounting function. Therefore, the District does not have an adequate segregation of duties over accounting transactions as the employee is responsible for initiating and recording transactions in the general ledger as well...

Condition: The District has one office personnel that is involved in the accounting function. Therefore, the District does not have an adequate segregation of duties over accounting transactions as the employee is responsible for initiating and recording transactions in the general ledger as well as performing reconciliations. There were 2 errors in calculating payroll benefits charged to the grant that were not discovered and corrected by District personnel. Plan: Due to the small size of the District, it is not practical to hire additional personnel solely for the purpose of achieving an ideal segregation of duties over the accounting function. The Superintendent and the Board of Education will review and closely monitor the accounting information on a regular basis. Anticipated Date of Completion: Ongoing Name of Contact Person: D. Todd Fox, Superintendent Management Response: We agree with the finding.

View Audit 30011

Finding 35225 (2022-001)

None 2022

Housing Authority of the City of Del Rio

TX

HUD Housing Programs Reporting

REFERENCE NUMBER: 2022-001 Finding: For 2 instances out of a sample of 40 Forms HUD-50058 tested, while we noted that the Forms HUD - 50058 were completed by the PHA during FY 2022, it appears that such forms were not submitted electronically to HUD. For an additional 33 instances out of a sample of...

REFERENCE NUMBER: 2022-001 Finding: For 2 instances out of a sample of 40 Forms HUD-50058 tested, while we noted that the Forms HUD - 50058 were completed by the PHA during FY 2022, it appears that such forms were not submitted electronically to HUD. For an additional 33 instances out of a sample of 40 Forms HUD-50058 tested, we noted that the related electronic submissions were completed 60 days or more after the HUD 50058?s effective date, so it does not appear they were made timely. Reason: Even though all the HUD-50058 forms were completed and submitted, it appears that there was a malfunction between our software system and HUD?s website. This issue is a continuation of last year?s finding. We had a practice of submitting all 50058 for one month in a single batch. We learned last year that not all 50058 were picked up by the PIC system from HUD. Therefore, we still had 2 50058 that were not accepted by the PIC system. When we learned about that issue last year, the Section 8 staff began to work on double checking the files and started resubmitting 50058 forms individually. By the time we learn about the issue more than 60 days had passed from the 50058 effective date. That is why the 33 instances that the submission was done late. Corrective Action of Plan: 1. Since last year, the Section 8 HCV Program Manager and staff continue to double check all tenant files to ensure that the Form HUD-50058 has successfully been submitted to HUD?s system. 2. Since last year, the submission process has changed: We will no longer do Form HUD-50058 group submissions. Instead, individual forms are submitted and a record confirmation form is printed and filed in the tenant?s file as a supporting document that the submission of the Form HUD-50058 was completed. 3. We are going to established a process to review PIC reports. The PIC system is updated quarterly. Therefore, the PIC report will be reviewed on a quarterly basis to double check all the 50058 forms that were submitted for that quarter and match it to our family listing. Anticipated Completion Date: All actions have been implemented as of February 22, 2023. The Section 8 staff is currently reviewing the quarterly PIC report as of January 31, 2023. Contact Information: Isidro Valdez Fernandez, Executive Director ivf.hacdr@gmail.com (830) 774-6506 Ext. 101

View Audit 24583

Finding 35222 (2022-005)

Significant Deficiency 2022

Lafayette Charter Foundation, Inc.

FL

Reporting

2022-005) Preparation of Schedule of Expenditures and Federal Awards Assistance Listing Numbers Name of Federal Program or Cluster 84.425D ESSER-Formula-COVID-19 84:425U ESSER III EB Interventions - COVID-19 The following is the corrective action plan to assure all revenues are recorded accurate...

2022-005) Preparation of Schedule of Expenditures and Federal Awards Assistance Listing Numbers Name of Federal Program or Cluster 84.425D ESSER-Formula-COVID-19 84:425U ESSER III EB Interventions - COVID-19 The following is the corrective action plan to assure all revenues are recorded accurately and timely. The SVP of Finance and Accounting, Myrna Laine-hyppolite, will be the responsible party for this corrective action plan. We have established monthly meetings to evaluate and discuss pending grant reimbursement requests as well as future draw downs. The monthly reconciliation of the grant revenues and expenses are reviewed by the Accounting Manager and Assistant Controller. The accountant will establish an organized method for tracking all grant revenues. Our Grants Accounting manager helps monitor the budget spending and grant utilization. All revenue is being verified each month against the amounts received and all current year expenses will have offsetting grant revenues. The timeline for correction is for the fiscal year ending June 30, 2023 reporting.

View Audit 24460

Finding 35214 (2022-001)

Significant Deficiency 2022

Milwaukee Institute of Art and Design, Inc.

WI

Special Tests & Provisions Student Financial Aid Reporting

Corrective Action Plan For the Year Ended May 31, 2022 Finding 2022-001 Assistance listing number(s), federal agency, and program name: 84.063, 84.007, 84.033, and 84.268; United States Department of Education (DOE), Student financial aid cluster. Finding type: Noncompliance and significant deficien...

Corrective Action Plan For the Year Ended May 31, 2022 Finding 2022-001 Assistance listing number(s), federal agency, and program name: 84.063, 84.007, 84.033, and 84.268; United States Department of Education (DOE), Student financial aid cluster. Finding type: Noncompliance and significant deficiency in internal control over compliance Statement of condition: Certain student records within the National Student Loan Data System (NSLDS) were identified with inaccurate data elements. Management's review of the enrollment reporting did not detect errors on certain student data elements. Context: Five students were identified with inaccurate data elements reported out of a total of 40 students tested. Cause: The preparer incorrectly input the student's status into NSLDS resulting in inaccuracies in significant Campus-Level and Program-Level enrollment data elements that ED considers high risk. The Institute?s internal control over compliance did not detect and correct the error. Effect: The Institute incorrectly reported certain Campus-Level and Program-Level records in NSLDS which is information that DOE considers high risk and the Institute?s internal controls over compliance did not detect and correct the errors. Recommendation: We recommend management review policies and procedures surrounding enrollment reporting submissions to ensure the accuracy of data elements reported to DOE. A review performed by an appropriate individual separate from the preparer prior to the submission of the enrollment reports to NSLDS may improve the accuracy of enrollment reporting. Status completed Corrective Action Management agrees with the finding. Through internal investigation, it was determined that the issue arose through National Student Clearinghouse (NSC), which reports the Institute?s data to NSLDS. Management will work with NSC to assure graduates are accurately reported as soon as possible within existing external systems. The changes to management?s enrollment reporting procedures will be added to the Institute?s NSC submissions procedure documentation. Contact Jean Weimer Registrar 414-847-3272 jeanweimer@miad.edu submitted 2/23/2023

View Audit 24280

Finding 35212 (2022-002)

Significant Deficiency 2022

Metropolitan Community College Area

NE

Reporting Matching / Level of Effort / Earmarking Significant Deficiency § 200.303

2022-002 Higher Education Emergency Relief Funds - Student & Institutional - Assistance Listing No. 84.425E & F Recommendation: We recommend the College establish a system to retain documents to support the accuracy of the reports. Explanation of disagreement with audit finding: There is no disagr...

2022-002 Higher Education Emergency Relief Funds - Student & Institutional - Assistance Listing No. 84.425E & F Recommendation: We recommend the College establish a system to retain documents to support the accuracy of the reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Copies of archived webpages will be saved before updating webpage with new data. Name(s) of the contact person(s) responsible for corrective action: Brenda Schumacher Planned completion date for corrective action plan: Prior to Fall 2023

View Audit 24381

Finding 35206 (2022-002)

None 2022

Iowa City Community School District

IA

Reporting Internal Control / Segregation of Duties

Corrective Actions Taken or Planned: During testing by RSM of the student records related to the Title I program, a record of a student's withdrawal from the District was not maintained. RSM provided this testing irregularity to the appropriate District staff and the District has adjusted its record...

Corrective Actions Taken or Planned: During testing by RSM of the student records related to the Title I program, a record of a student's withdrawal from the District was not maintained. RSM provided this testing irregularity to the appropriate District staff and the District has adjusted its recording for the 2022-2023 school year realted to include additional signoffs from parents/guardians or communications with other districts or programs. In addition, the District has added additional documentation steps within Infinite Campus, its student information system, to track those students entering or exiting these student support programs. These procedures will be continued for June 30, 2023 and future fiscal years. Leslie Finger, Chief Financial Officer is responsible for the corrective action plan.

View Audit 23981

Finding 35198 (2022-001)

None 2022

Perry Public Schools

MI

Subrecipient Monitoring Internal Control / Segregation of Duties Cash Management

CORRECTIVE ACTION PLAN 2022-001 This finding is caused by the District not having the proper controls in place to prevent, detect, or correct an incorrect monthly meal claim. There was lack of consistency and communication between the Food Service Director and the Business Manager during the fiscal ...

CORRECTIVE ACTION PLAN 2022-001 This finding is caused by the District not having the proper controls in place to prevent, detect, or correct an incorrect monthly meal claim. There was lack of consistency and communication between the Food Service Director and the Business Manager during the fiscal year in relation to meal claims. The persons responsible for the corrective action are Janet Killingsworth, the food service director and Dr. Lori Haven, the superintendent. The anticipated completion date of the corrective action plan is before the end of the 2023 fiscal year. The plan for monitoring adherence is the food service director and finance director will work together to ensure that monthly meals served are being reconciled prior to any meal reimbursement requests are made.

View Audit 24032

Finding 35196 (2022-005)

Significant Deficiency 2022

Housing Authority of the City of Dodge City

KS

HUD Housing Programs Reporting Equipment & Real Property Management

2022-005. Significant Audit Adjustments Corrective action planned: At the end of every fiscal year from this point forward the Executive Director will make certain that our fee accountant has received all information sent to them. Contact person: Matt Brady, Executive Director. Anticipa...

2022-005. Significant Audit Adjustments Corrective action planned: At the end of every fiscal year from this point forward the Executive Director will make certain that our fee accountant has received all information sent to them. Contact person: Matt Brady, Executive Director. Anticipated completion date: September 30, 2023

View Audit 24020

Finding 35176 (2022-002)

Significant Deficiency 2022

Kildahl Park Pointe Cooperative

MN

Reporting Internal Control / Segregation of Duties

Housing and Urban Development Kildahl Park Pointe Cooperative respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the Dece...

Housing and Urban Development Kildahl Park Pointe Cooperative respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Summary of audit results does not include findings and is not addressed. Finding 2022-002 Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.

View Audit 24582

Finding 35172 (2022-002)

Material Weakness 2022

City of Woonsocket

RI

Reporting Subrecipient Monitoring Eligibility

Name of Contact Person: Veronicka Vega Corrective Active Plan: In the past year, the City has worked to develop an updated record of all HOME assisted projects. Staff thoroughly catalogued all program files creating separate documents for files that are discharged or still active. The documents ca...

Name of Contact Person: Veronicka Vega Corrective Active Plan: In the past year, the City has worked to develop an updated record of all HOME assisted projects. Staff thoroughly catalogued all program files creating separate documents for files that are discharged or still active. The documents can be reviewed to add monitoring information. The document contains the period of affordability and the amount due at payoff. Proposed Completion Date: 6/30/23

View Audit 29946

Finding 35167 (2022-006)

Significant Deficiency 2022

City of Woonsocket

RI

Equipment & Real Property Management Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.303

Name of Contact Person: Alyssa McDermott Corrective Action Plan: The City of Woonsocket has experienced significant turnover over the past years. With the division of housing and community development fully staffed, a thorough review of project files has occurred. Properties that were funded throu...

Name of Contact Person: Alyssa McDermott Corrective Action Plan: The City of Woonsocket has experienced significant turnover over the past years. With the division of housing and community development fully staffed, a thorough review of project files has occurred. Properties that were funded through CDBG or HOME Entitlement funds are fully documented. Properties that are not owned by the City of Woonsocket or received funding from CDBG or HOME entitlement funds are not documented in this office. Properties owned by the Redevelopment Agency of Woonsocket, Woonsocket Housing Authority, or properties that HUD have foreclosed on are not documented by this office. Proposed Completion Date: 06/30/2023

View Audit 29946

Finding 35166 (2022-005)

Significant Deficiency 2022

City of Woonsocket

RI

HUD Housing Programs Reporting Significant Deficiency

Name of Contact Person: Alyssa McDermott Corrective Action Plan: In the past year, the City has fully staffed the division of housing and community development which has led to the successful submission of the 2021 CAPER. The staff worked diligently to find all required data for the report and par...

Name of Contact Person: Alyssa McDermott Corrective Action Plan: In the past year, the City has fully staffed the division of housing and community development which has led to the successful submission of the 2021 CAPER. The staff worked diligently to find all required data for the report and participated in trainings to prepare for future CAPERs. Proposed Completion Date: 06/30/2023

View Audit 29946

Finding 35160 (2022-004)

None 2022

Randall University

OK

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

FINDING 2022-004? COD Disbursement Dates Program Name: TEACH Grant Federal Pell Grant Program ALN and Program Expenditures: 84.379 ($9,410) 84.063 ($684,817) Award Number: P379T223315 P063P213315 Federal Award Year: July 1, 2021 to June 30, 2022 Questioned Costs: $-0- Condition Found: Th...

FINDING 2022-004? COD Disbursement Dates Program Name: TEACH Grant Federal Pell Grant Program ALN and Program Expenditures: 84.379 ($9,410) 84.063 ($684,817) Award Number: P379T223315 P063P213315 Federal Award Year: July 1, 2021 to June 30, 2022 Questioned Costs: $-0- Condition Found: The Common Origination and Disbursement System (?COD?) disbursement date did not agree with the disbursement date on accounts for two of the three students receiving TEACH Grants and two of the thirty students receiving Federal Pell Grant funds in our sample. A total of four students were affected by this finding. Corrective Action Plan: The Student Financial Aid Director created a ticket with the third party administrator to have them correct the disbursement dates for the students in question in COD in November 2022. The corrections were made in December 2022. Going forward, the Student Financial Aid Director will verify the disbursement dates agree when the payments are made. Anticipated Completion Date: The corrective action was completed in December 2022. Contact Person: Cliff Bristow, Director of Financial Aid 405-912-9037

View Audit 33952

Finding 35157 (2022-005)

None 2022

Randall University

OK

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

FINDING 2022-005 ? NSLDS Reporting Program Name: Federal Direct Student Loan Program ALN and Program Expenditures: 84.268 ($1,119,033) Award Number: P268K223315 Federal Award Year: July 1, 2021 to June 30, 2022 Questioned Costs: $-0- Condition Found: The incorrect enrollment status was repo...

FINDING 2022-005 ? NSLDS Reporting Program Name: Federal Direct Student Loan Program ALN and Program Expenditures: 84.268 ($1,119,033) Award Number: P268K223315 Federal Award Year: July 1, 2021 to June 30, 2022 Questioned Costs: $-0- Condition Found: The incorrect enrollment status was reported to the National Student Loan Database System (?NSLDS?) for nine of the forty students selected for testing. Corrective Action Plan: Management agrees with this finding The Student Financial Aid Director corrected the enrollment status and withdrawal date for the students in question in November 2022. Procedures have been improved to ensure the information is communicated timely to the third-party servicer and that third-party servicer reports the changes to NSLDS timely. Anticipated Completion Date: The corrective action was completed in November 2022. Contact Person: Cliff Bristow, Director of Financial Aid 405-912-9037

View Audit 33952

Finding 35153 (2022-002)

Material Weakness 2022

City of Seymour

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303

Finding 2022-002 Contact Person Responsible for Corrective Action: Darrin Boas, Clerk-Treasurer Contact Phone 812 522 4020 View of Responsible Official: We concur with the findings. While I concur that no one reviewed this document prior to submission, and I input and submitted the data, much of thi...

Finding 2022-002 Contact Person Responsible for Corrective Action: Darrin Boas, Clerk-Treasurer Contact Phone 812 522 4020 View of Responsible Official: We concur with the findings. While I concur that no one reviewed this document prior to submission, and I input and submitted the data, much of this report is auto populated by the website. My responsibility was to confirm the data, respond if we are using the Standard Allowance, and a brief description of our plan to distribute. Moving forward, all US Treasury reports will be reviewed by either the Mayor or 2nd Deputy, and signed off on once submitted by the Clerk/Treasurer. A copy will be maintained with initials/signatures in the Treasury File in the Clerk/Treasure?s office. Anticipated Completion Date 7/2023

View Audit 38024

Finding 35146 (2022-001)

Material Weakness 2022

Goodwill Industries of Middle Georgia, Inc. and Affiliates

GA

Student Financial Aid Special Tests & Provisions Eligibility

Audit Finding Number: 2022-001-Enrollment Reporting: Management concurs with the finding. As noted by the auditors, a corrective action plan was established to ensure that timely enrollment data be coordinated between the Registrar's Office and the Financial Aid Office. This plan was developed in Au...

Audit Finding Number: 2022-001-Enrollment Reporting: Management concurs with the finding. As noted by the auditors, a corrective action plan was established to ensure that timely enrollment data be coordinated between the Registrar's Office and the Financial Aid Office. This plan was developed in August 2022 along with additional corrective actions efforts to ensure that admission and financial aid data was internally audited prior to enrolling a student. As the audit was conducted, it was evident that the corrective action could not be examined for effectiveness and accuracy as the students examined were from periods prior to the implementation of the corrective action plan and then, as noted by the auditors, the government's NSLDS was not working from July 2022-February 2023, so records could not be shared. The corrective action plan was implemented when the HSLDS because available to submit reports in February 2023. Additionally, the Helms College Registrar, Director of Education and Compliance and Financial Aid Manager will complete free enrollment reporting training courses offered by the National Student Clearinghouse, and continue to submit the enrollment status reports to the National Student Clearinghouse according to the required reporting schedule. Luke Schultheis, Executive Vice President of Education 6/13/23

View Audit 38022

Finding 35139 (2022-001)

Material Weakness 2022

Devils Lake Public School District No. 1

ND

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

2022-001 COVID 19 - EDUCATION STABILIZATION FUND ? INTERNAL CONTROLS AND WAGE RATE REQUIREMENTS ? ALN 84.425D ? MATERIAL WEAKNESS AND MATERIAL NON-COMPLIANCE Condition: Devils Lake Public School District did not comply with the wage rate requirements applicable to the Elementary and Secondary Scho...

2022-001 COVID 19 - EDUCATION STABILIZATION FUND ? INTERNAL CONTROLS AND WAGE RATE REQUIREMENTS ? ALN 84.425D ? MATERIAL WEAKNESS AND MATERIAL NON-COMPLIANCE Condition: Devils Lake Public School District did not comply with the wage rate requirements applicable to the Elementary and Secondary School Emergency Relief Fund (ESSER) funding received for the renovation of a current building into a childcare and preschool center. Further, Devils Lake Public School District did not establish and maintain effective internal controls to ensure certified payrolls are received from the contractors. Corrective Action Plan: We agree, Devils Lake Public Schools will make sure to check with North Dakota Department of Public Instruction and correct federal departments to insure that we are following the proper guidelines and requirements of the grant. Anticipated Completion Date:. We will start implementation on 7/1/2023 and continue with this moving forward.

View Audit 37113

Finding 35137 (2022-003)

Significant Deficiency 2022

Community Action Services and Food Bank

UT

Eligibility Reporting School Nutrition Programs

Finding 2022-003 Finding Summary: The Organization did not have adequate controls to ensure household income was properly certified and may have allowed ineligible households to receive USDA Foods. Responsible Individuals: Administrative assistant (Wendy Matheney) and Front Desk Supervisor (Shannon ...

Finding 2022-003 Finding Summary: The Organization did not have adequate controls to ensure household income was properly certified and may have allowed ineligible households to receive USDA Foods. Responsible Individuals: Administrative assistant (Wendy Matheney) and Front Desk Supervisor (Shannon Thackeray) Corrective Action Plan: Signature paperwork will be verified individually for each client by the front desk staff. The Admin Assistant will supervise data collection and integrity from a big picture standpoint. Anticipated Completion Date: 1/15/2023

View Audit 35378

Finding 35131 (2022-001)

Significant Deficiency 2022

City of San Antonio

TX

Reporting Subrecipient Monitoring Significant Deficiency

Corrective Action Plan Federal Grants Year-Ended September 30, 2022 Finding #2022-001 Type of Finding: Noncompliance and Significant Deficiency Responsible Person Melody Woolsey, Director Department of Human Services Implementation Date September 30, 2023 Views of responsible officials and plan...

Corrective Action Plan Federal Grants Year-Ended September 30, 2022 Finding #2022-001 Type of Finding: Noncompliance and Significant Deficiency Responsible Person Melody Woolsey, Director Department of Human Services Implementation Date September 30, 2023 Views of responsible officials and planned corrective actions The Department of Human Services (DHS) will strengthen the process in timely FFATA reporting by implementing a shared tracking system with the responsible division(s) who originates a request for a contract/agreement. Division staff will include a checklist detailing the required documents needed for contract execution, along with a revised routing slip. The revised routing slip will include notifications to all responsible stakeholders when a contract/agreement is executed. Once a contract is executed the division owner will update the shared tracking system within 2 business days of receipt to include required fields and important dates. The final step of the routing slip is to notify fiscal staff once updates are made in the shared tracking system. Fiscal staff will review the shared tracking system on the 1st and 15th of each period/month and report required data to Central Finance within the reporting deadline. In the interim of implementing the shared tracking system, DHS will use an excel spreadsheet to update all stakeholders once contracts are executed.

View Audit 35260

Finding 35130 (2022-001)

Significant Deficiency 2022

Norwegian Christian Home and Health Center

NY

Reporting Internal Control / Segregation of Duties

Finding No. 2022-001 Name of the contact person responsible for corrective action: Michael Pagano, CFO 1. Corrective action planned: Management will ensure that all future reporting will be prepared by an accounting official and be reviewed by a reviewer who is a level above the preparer. Manageme...

Finding No. 2022-001 Name of the contact person responsible for corrective action: Michael Pagano, CFO 1. Corrective action planned: Management will ensure that all future reporting will be prepared by an accounting official and be reviewed by a reviewer who is a level above the preparer. Management will also maintain evidence of the review process. 2. Anticipated completion date: The new processes and expense reconciliation will be implemented immediately for any future PRF submissions. 3. If the client does not agree with the audit findings or believes corrective action is not required, include an explanation and specific reasons: We agree with finding No. 2022-001

View Audit 35909

Finding 35127 (2022-001)

Significant Deficiency 2022

University of Holy Cross

LA

Subrecipient Monitoring Reporting

University of Holy Cross will develop a formal process to monitor the submission of all required reports to ensure that all reports are submitted timely in compliance with the requirements of Higher Education Emergency Relief Fund (HEERF) terms and agreements.

View Audit 33588

Finding 35125 (2022-003)

None 2022

South Lyon Health Center, INC

NV

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Finding # 2022-003 Response South Lyon Medical Center received the provider relief funds in May 2020. Immediately after award, and using HRSA?s authorized usage of the funds, Administration reviewed weaknesses in the facility needed to mitigate the COVID19 pandemic. After due diligence and several...

Finding # 2022-003 Response South Lyon Medical Center received the provider relief funds in May 2020. Immediately after award, and using HRSA?s authorized usage of the funds, Administration reviewed weaknesses in the facility needed to mitigate the COVID19 pandemic. After due diligence and several meetings on the funding guidelines, SLMC determined the greatest benefit to the community and patients was to upgrade the original HVAC system in its 1963 skilled nursing facility as the most effective way for SLMC to prevent, prepare for, and respond to coronavirus. The facility?s architect/engineer was immediately tasked with the creation of a feasibility report and design plans to perform the needed upgrades, removing the 1963 antiquated system and replacing it with a modern efficient system and the process of finding a contractor to complete the project. In October 2020, plans were completed and submitted to contractors in the surrounding area in pursuit of a proposal. The project was awarded to Miles Construction in March 2021 and a contract was signed on May 5th, 2021. HVAC projects at hospitals require a significant amount of time to plan, design, and build under normal circumstances, even before taking into consideration complications added by the pandemic, which included contractor shortages, labor availability issues, and supply chain issues. These obstacles are much more pronounced in rural areas. There were additional delays in receiving State approval due to the increased number of projects submitted for review to the state during this period. The Medical Center committed funds to the project and entered into the contract in good faith, using the guidance available at the time of the commitment. The project was part of the Medical Center?s initiative to prevent, prepare for, and respond to coronavirus and, accordingly, the Provider Relief Fund grants were used to help fund the initiative. The FAQs available at the time the contract was executed did not include a requirement that the capital project be fully complete by the end of the Period of Availability to be an allowable use of the funds. This requirement was added on August 30, 2021, which is two months after the end of the period 1 Period of Availability, June 30, 2021. Responsible Party David Bezard, CFO South Lyon Health Center, Inc. Estimated Completion The Project was completed and put into service in September 2022 after the Fire Marshall?s final inspection and the Contractor/Architect signed off on the project?s completion.

View Audit 32577 Questioned Costs: $1

Finding 35121 (2022-001)

Significant Deficiency 2022

The Institute of World Politics

DC

Student Financial Aid Allowable Costs / Cost Principles Cash Management § 200.303

Corrective Action Plan Responsible Official: Iman Riddick, Registrar and T.J. Snowden, Director of Financial Aid Anticipated Completion Date: Dec 15, 2022 Finding 2022-001: Enrollment Reporting and Documentation of Controls Views of Responsible Officials and Planned Corrective Action: Management ...

Corrective Action Plan Responsible Official: Iman Riddick, Registrar and T.J. Snowden, Director of Financial Aid Anticipated Completion Date: Dec 15, 2022 Finding 2022-001: Enrollment Reporting and Documentation of Controls Views of Responsible Officials and Planned Corrective Action: Management agrees with the recommended corrective action for which the Institute immediately began to remediate. This relates to the National Student Loan Data System (NSLDS) site modernization resulting in NSLDS functionality/operational pauses that included the data flow from National Student Clearinghouse (NSC) to NSLDS. This issue has been resolved. The Institute has established a procedure to ensure this does not happen again. It should also be noted that as of December 2022, the Director of Financial Aid and Registrar have implemented procedures and controls to ensure that all required reporting to the NSLDS is performed accurately and in a timely manner. Each month?s enrollment data submission to National Student Clearinghouse by the Registrar will be reviewed by the Director of Financial Aid to verify the consistency of the data in NSLDS; The Director of Admissions and the Registrar will review submission of the 10 business days after the original submission and on the 14th of each month prior to the submission of the next batch of enrollment data to the National Student Clearinghouse. This will allow IWP to correct any inaccurate reporting and verify timely submissions to both systems, providing a preventive control in addition to the resolution of the NSLDS functionality pause.

View Audit 30178

Finding 35113 (2022-001)

None 2022

Tulsa Educare, Inc.

OK

Reporting § 200.512

Corrective Action Plan for Current Year Finding Tulsa Educare, Inc. submits the following corrective action plans for the identified finding for the audit period July 1, 2021, through June 30, 2022. Finding 2022-001: Submission of Data Collection Form Corrective Action: Tulsa Educare has added a ...

Corrective Action Plan for Current Year Finding Tulsa Educare, Inc. submits the following corrective action plans for the identified finding for the audit period July 1, 2021, through June 30, 2022. Finding 2022-001: Submission of Data Collection Form Corrective Action: Tulsa Educare has added a task to its financial audit checklist of ensuring the data collection form and reporting package is submitted to the Federal Audit Clearinghouse within the required timeframe. Person Responsible: Brad Weber, Director of Finance Timing for Implementation: Immediate

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