Corrective Action Plans

Finding 286713 (2022-079)

Material Weakness 2022

State of Colorado

CO

Subrecipient Monitoring Reporting § 200.303 § 200.332 § 200.501

The Department of the Treasury (Treasury) strengthened its internal controls with DOLA?s agreement to disseminate the necessary information to the subrecipients in compliance with federal requirements for subrecipient monitoring and reporting for the Minerals Leasing Act program (Program) at the ear...

The Department of the Treasury (Treasury) strengthened its internal controls with DOLA?s agreement to disseminate the necessary information to the subrecipients in compliance with federal requirements for subrecipient monitoring and reporting for the Minerals Leasing Act program (Program) at the earliest possible opportunity following receipt of the recommendation in the previous FYE?s report as the monitoring and reporting for the Program could only be performed following the annual distribution of such funds which took place subsequent to FYE 2022. The Department will formalize an Interagency Agreement with DOLA and any other relevant parties, incorporating additional corrective action before the stated date above (June 30, 2023).

View Audit 282464

Finding 286697 (2022-059)

Significant Deficiency 2022

State of Colorado

CO

Questioned Costs Reporting Internal Control / Segregation of Duties § 200.303

Front Range: Moving forward the Director of Financial Aid will engage the Restricted Funds Accountants in a quality assurance review of both dollars spent, type of fund, and student counts before it is submitted for final review and publishing by the Director of Resource Development and Senior Grant...

Front Range: Moving forward the Director of Financial Aid will engage the Restricted Funds Accountants in a quality assurance review of both dollars spent, type of fund, and student counts before it is submitted for final review and publishing by the Director of Resource Development and Senior Grant Administrator. The most recently submitted information for the quarterly report of September 30, 2022 will be sent to the Restricted Funds Accountants to validate that FRCC has been and will continue to be in compliance for quarterly HEERF reporting. Lamar: The Financial Aid Director and the Controller will compile their reporting support on the shared drive they utilize for other routine purposes as well, to ensure clear documentation of the numbers reported. The original report containing errors was corrected, validated, and reposted. All past year?s reporting data was made available on the shared drive as of July 2022. Pueblo: Each quarter Financial aid will obtain and compare Cognos and Banner disbursement reports for accuracy. Once the unduplicated student count is determined it will be sent to the Vice President of Student Success to validate and approve going forward. Financial aid will ensure staff maintain supporting documentation for any institutional expenditures information that was obtained from the fiscal office. Disbursement and expenditure data will be compiled for the Department of Education?s Quarterly Report by the submission deadline and will be submitted as PDF to webmaster for posting on PCC?s website and a copy emailed to a contact at the Department of Education and will archive the submission for future reference.

View Audit 282464

Finding 286696 (2022-063)

Significant Deficiency 2022

State of Colorado

CO

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.303 § 200.334

In December 2022, the Office of Financial Aid strengthened its internal control over the reporting requirements for the Higher Education Emergency Relief Fund (HEERF), by adding the report due dates to the internal operational calendar. Additional level reviews were also added to the submission proc...

In December 2022, the Office of Financial Aid strengthened its internal control over the reporting requirements for the Higher Education Emergency Relief Fund (HEERF), by adding the report due dates to the internal operational calendar. Additional level reviews were also added to the submission process before the required reports will be sent to the Department of Education and posted on the financial aid website.

View Audit 282464

Finding 286694 (2022-064)

Significant Deficiency 2022

State of Colorado

CO

Matching / Level of Effort / Earmarking Questioned Costs Student Financial Aid § 200.303

Management agrees. After the notification of the missing HEERF report in December 2021, the UCCS Controller proposed a ?cross-check? process to ensure all future reporting is in compliance and reported in a timely manner. This process is used for both the quarterly and annual reporting process. In ...

Management agrees. After the notification of the missing HEERF report in December 2021, the UCCS Controller proposed a ?cross-check? process to ensure all future reporting is in compliance and reported in a timely manner. This process is used for both the quarterly and annual reporting process. In the quarterly reporting process, the UCCS Controller completes the institutional report and emails the report to the UCCS Financial Aid office Senior Executive Director for verification of the amounts and the data submitted. The Senior Executive Director then enters the student aid portion?s information and provides this to the UCCS Controller for verification of the data. Once verified, the report is uploaded to the UCCS website and a confirmation email is sent to the UCCS Controller as well as the heerfreporting@ed.gov for verification of completion of the website posting.

View Audit 282464

Finding 286570 (2022-060)

Significant Deficiency 2022

State of Colorado

CO

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Mines was delayed in processing NSLDS files due to staffing changes and employee leave. Mines has constructed a process to ensure timely future reporting along with an agreed upon trained back-up for the primary person if they are out for an extended time. Additionally, we have changed how often we ...

Mines was delayed in processing NSLDS files due to staffing changes and employee leave. Mines has constructed a process to ensure timely future reporting along with an agreed upon trained back-up for the primary person if they are out for an extended time. Additionally, we have changed how often we report enrollment files to the Clearinghouse (NSC). We are now reporting every two weeks. The error reports generated after the files are submitted are reviewed as soon as they?re posted, a copy downloaded from NSC and reviewed for corrections which are then completed as soon as possible. Mines is working on an updating the documentation for the full process, including all of the cleanup reports that are run in COGNOS and the Banner jobs before the enrollment file is even processed.

View Audit 282464

Finding 280731 (2022-001)

Significant Deficiency 2022

Asian Task Force Against Domestic Violence, Inc.

MA

Reporting Significant Deficiency

Management is planning on submitting its FY22 data collection form on time.

View Audit 264725

Finding 279140 (2022-003)

Material Weakness 2022

Central Oklahoma Community Action Agency

OK

Reporting

2022-003: NON-COMPLIANCE WITH AUDITEE RESPONSIBILITIES RELATED TO REPORTING REQUIREMENTS UNDER UNIFORM GUIDANCE Responsible Person: Tracy Izell Corrective Action Planned: COCAA has shifted more of the day to day input responsibilities to the Finance Office Manager. In addition, COCAA will retain...

2022-003: NON-COMPLIANCE WITH AUDITEE RESPONSIBILITIES RELATED TO REPORTING REQUIREMENTS UNDER UNIFORM GUIDANCE Responsible Person: Tracy Izell Corrective Action Planned: COCAA has shifted more of the day to day input responsibilities to the Finance Office Manager. In addition, COCAA will retain the services of an MIP Expert recommended to us by other CAA?s. Anticipated Completion Date: Started but will be ongoing. The MIP Expert will be dependent upon schedules, but we are looking within the next 6 months. COCAA?s overall response to the audit experience can be summed up in disappointment. The lack of clear communication which we believe could have been prevented. In all the other audits I have been through, the field auditor would meet with us to explain what they found, why they found it and asked us for our input. Many times, this is simply a communication error and can be cleared up in that meeting. However, that meeting never happened. In fact, there was no communication and we were told by Saunders twice, there were no findings, only to get this report. COCAA has acknowledged the timeliness issue and have made adjustments in order to remedy this particular finding. I would also like to add that I have requested clarification for the journal entries made and still have not received a response. COCAA also acknowledges the auditors have had turmoil in their personal lives. We, at COCAA, are truly saddened by these events as we believe and wish everyone good fortune which, as well all know, doesn?t come all the time. We totally understand that Saunders has not been engaged since they are dealing with other issues. However, we do feel the audit events were not reflective of COCAA?s Management or Board or the way the COCAA handles their business. This audit experience has been abysmal at best.

View Audit 268719

Finding 279102 (2022-002)

None 2022

Greater Cleveland Food Bank

OH

Questioned Costs Subrecipient Monitoring Reporting

Finding: 2022-002 Internal Control over Compliance with Reporting Agency: Greater Cleveland Food Bank Name of responsible contact person and title: Jessica Morgan, CPO & Valissa Turner Howard, VP of Talent and Legal Affairs Anticipated completion date: 7/31/2023 Agency's response: Concur Planned Cor...

Finding: 2022-002 Internal Control over Compliance with Reporting Agency: Greater Cleveland Food Bank Name of responsible contact person and title: Jessica Morgan, CPO & Valissa Turner Howard, VP of Talent and Legal Affairs Anticipated completion date: 7/31/2023 Agency's response: Concur Planned Corrective Action(s): ? The Agency Services Analyst will complete the quarterly report within 35 days of the end of the quarter to ensure proper review, approval, and corrections if necessary, in order to be submitted within the 45-day requirement. Prior to the report being submitted, the Director of Agency Services will continue to review and will provide oversight for timely submission. ? Include in our Internal Auditing Program of the OAF/TANF contract, review of all supporting documents to validate timely reporting. ? The VP of Talent and Legal Affairs with the support of the Compliance Manager will review the timelines for all required reporting to the Ohio Association of Food banks on an annual basis with supervisors and those employees responsible for reporting.

View Audit 264352

Finding 279095 (2022-002)

Significant Deficiency 2022

Mahoning-Youngstown Community Action Partnership, Inc.

OH

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

Finding: 2022-002 Agency: U.S. Department of Health and Human Services ? ALN 93.558 ? TEMPORARY ASSISTANCE FOR NEEDY FAMILIES (TANF) Name of contact person and title: Shelia Triplett, Executive Director Anticipated completion date: September 2023 MYCAP?s respo...

Finding: 2022-002 Agency: U.S. Department of Health and Human Services ? ALN 93.558 ? TEMPORARY ASSISTANCE FOR NEEDY FAMILIES (TANF) Name of contact person and title: Shelia Triplett, Executive Director Anticipated completion date: September 2023 MYCAP?s response: Concur MYCAP agrees with this finding and provided the following response for corrective action: U.S. Department of Health and Human Services ? Significant Deficiency ? Internal Controls over Compliance ? Eligibility Plan of Action: The Support Specialist will gather all required documents for the TANF program, ensuring the application documents and required income are on file. The Chief Operating Officer (COO) will conduct a second review of all TANF files for proper eligibility requirements including recalculations of income, ensuring all files are eligible, marking the file with initial and approval for processing.

View Audit 264349

Finding 279094 (2022-001)

Material Weakness 2022

Mahoning-Youngstown Community Action Partnership, Inc.

OH

Reporting § 200.508 § 200.510

Finding: 2022-001 Agency: U.S. Department of Health and Human Services ? ALN 93.558 ? TEMPORARY ASSISTANCE FOR NEEDY FAMILIES (TANF) Name of contact person and title: David Drawl, CFO Anticipated completion date: December 2023 MYCAP?s response: Concur ...

Finding: 2022-001 Agency: U.S. Department of Health and Human Services ? ALN 93.558 ? TEMPORARY ASSISTANCE FOR NEEDY FAMILIES (TANF) Name of contact person and title: David Drawl, CFO Anticipated completion date: December 2023 MYCAP?s response: Concur MYCAP agrees with this finding and provided the following response for corrective action: U.S. Department of Health and Human Services ? Material Weakness ? Internal Controls over Compliance ? Reporting Plan of Action: The material weaknesses identified by the auditor is correct as presented. Upon learning of the omission, MYCAP immediately adjusted the SEFA and presented the requested information to the auditor in such time that the program mentioned is included in the audit. MYCAP will accept the recommendations presented by the auditor and incorporate them into their fiscal procedures as well as incur additional training in GAAP conversion and preparation for audit.

View Audit 264349

Finding 270208 (2022-006)

Material Weakness 2022

Overdose Lifeline, Inc.

IN

Reporting Internal Control / Segregation of Duties Material Weakness

Finding 2022-06 Report Preparation and Submission Condition: It was discovered that the Organization demonstrated deficiencies in reporting accuracy and completeness, as well as a failure to comply with state law by not filing a required annual report. Upon review of the Organization?s reporting p...

Finding 2022-06 Report Preparation and Submission Condition: It was discovered that the Organization demonstrated deficiencies in reporting accuracy and completeness, as well as a failure to comply with state law by not filing a required annual report. Upon review of the Organization?s reporting practices, it was observed that three out of the five reports selected for testing contained discrepancies, inaccuracies, or incomplete reporting metrics. These discrepancies raise concerns about the reliability of the organization's reported data, which can impact decision-making, program effectiveness, and the organization's ability to fulfill its fiduciary responsibilities. Furthermore, the Organization failed to file the mandatory annual report as required by Indiana Code 5-11-1-4, further indicating a deficiency in compliance with local regulations. Corrective Actions Taken or Planned: The Organization?s Board and Executive Team consisting of the CEO and COO acknowledge the finding related to reporting deficiencies. The Organization has adopted internal policies to address this to include a grants management tracking system that records reporting requirements and a checks and balance system. The required annual report process has been initiated and a 2023 report will be filed in the month of October 2023.

View Audit 261078

Finding 265183 (2022-003)

Material Weakness 2022

Overdose Lifeline, Inc.

IN

Questioned Costs Period of Performance Subrecipient Monitoring

Finding 2022-03 Expenditure of Funds Outside Contract Period Condition: In the course of testing direct disbursements for adherence to appropriate cutoffs concerning the contract's period of performance, it was discovered that the Organization incurred a substantial amount of expenditures on contr...

Finding 2022-03 Expenditure of Funds Outside Contract Period Condition: In the course of testing direct disbursements for adherence to appropriate cutoffs concerning the contract's period of performance, it was discovered that the Organization incurred a substantial amount of expenditures on contracts prior to the official contract start date. These disbursements took place without acquiring proper authorization for making disbursements prior to the contract's commencement. Despite the unique nature of Naloxone inventory being treated as a prepaid asset due to its delayed usage, the majority, if not all, of the Naloxone units were fully expended before the contract officially commenced. Corrective Actions Taken or Planned: The Organization?s Board and Executive Team consisting of the CEO and the COO acknowledge the finding of expending funds outside the contract period. This finding is connected to the purchase of the emergency medication naloxone. The Organization decided to purchase with no assurance of reimbursement in order to eliminate the lack of emergency medication in an overdose epidemic. The Organization had verbal approval but did not secure approval in writing. Numerous policies will be adopted in 2023 to ensure this does not occur again. Some of these policies include the transition to an experienced nonprofit bookkeeper, training for Finance and Grants Management and tracking mechanisms, monthly grants tracking meetings to ensure inventory and spending, and the adoption of a clear and documented approval process should spending, outside a contract period, be required.

View Audit 261078 Questioned Costs: $1

Finding 265182 (2022-002)

Material Weakness 2022

Overdose Lifeline, Inc.

IN

Reporting

Finding 2022-02 Schedule of Expenditures of Federal Awards Presentation Condition: During the audit, it was identified that the Organization encountered deficiencies in preparing an accurate and complete Schedule of Expenditures of Federal Awards (?SEFA?). The SEFA is a critical component of the or...

Finding 2022-02 Schedule of Expenditures of Federal Awards Presentation Condition: During the audit, it was identified that the Organization encountered deficiencies in preparing an accurate and complete Schedule of Expenditures of Federal Awards (?SEFA?). The SEFA is a critical component of the organization's reporting process, as it provides a summary of federal funds expended and aids in assessing compliance with federal regulations. The organization's failure to ensure the accuracy and completeness of the SEFA indicates shortcomings in its reporting practices. It was observed that the SEFA presented inaccuracies and omissions, compromising the completeness and reliability of reported information. The SEFA did not accurately reflect all federal awards received and expended during the audit period, and relevant details such as award numbers, funding sources, and program titles were either missing or misstated. These deficiencies reflect a lack of adherence to reporting requirements. Corrective Actions Taken or Planned: The Organization?s Board and Executive Team consisting of the CEO and the COO acknowledge the finding related to the preparation of the SEFA. Leadership is confident the addition of a staff person dedicated to grants management will ensure the proper tracking of federal awards and reporting for preparation of the SEFA in future audits. The new Grants Manager will be acquiring training and knowledge to develop an appropriate tracking mechanism.

View Audit 261078

Finding 265181 (2022-001)

Material Weakness 2022

Overdose Lifeline, Inc.

IN

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

Finding 2022-01 Financial Close Process Condition: The auditors noted a lack of a strong financial close process which led to several material audit adjustments that were proposed during the audit and recorded by the client to properly reflect various financial statement accounts. Corrective Acti...

Finding 2022-01 Financial Close Process Condition: The auditors noted a lack of a strong financial close process which led to several material audit adjustments that were proposed during the audit and recorded by the client to properly reflect various financial statement accounts. Corrective Actions Taken or Planned: The Organization?s Board and Executive Team consisting of the Chief Executive Officer (?CEO?) and the Chief Operating Officer (?COO?) recognize the existence of gaps in the financial accounting practices at the organization during the year ending 2022. A transition occurred between independent bookkeepers during this year causing these discrepancies. The Executive Team recognized the need to hire staff and put new policies and processes in place. The Organization began this process in October of 2022 with the hiring of a Finance Manager. Additionally, a transition occurred in the first quarter of 2023 to a new independent bookkeeper with strong training in nonprofit accounting. The Organization will adopt all GAAP nonprofit accounting practices in 2023. New processes have been adopted to reconcile the financial statements weekly. The Finance Manager and Bookkeeper meet weekly for additional oversight. Balance sheet accounts are reconciled monthly and presented to the COO and Board Treasurer.

View Audit 261078

Finding 265134 (2022-007)

Significant Deficiency 2022

Grand Rapids Catholic Secondary Schools

MI

Questioned Costs Cash Management Reporting

2022-007 Significant Deficiency in Controls over Compliance and Compliance Finding: Double Reporting of Student Counts. Effective January 2022, the Business Manager now reviews all count sheets and ties the counts to the summary report used to submit claims prior to submittal for reimbursement. She...

2022-007 Significant Deficiency in Controls over Compliance and Compliance Finding: Double Reporting of Student Counts. Effective January 2022, the Business Manager now reviews all count sheets and ties the counts to the summary report used to submit claims prior to submittal for reimbursement. She did not, however, review the actual claims before submittal and discovered after-the-fact that these duplicate counts had occurred. The review procedures were immediately changed to include reviewing the actual claim submittal before the Food Manager certifies their claims.

View Audit 261067 Questioned Costs: $1

Finding 265133 (2022-006)

Significant Deficiency 2022

Grand Rapids Catholic Secondary Schools

MI

Reporting School Nutrition Programs Significant Deficiency

2022-006 Significant Deficiency in Controls over Compliance and Compliance Finding: Reporting We are currently working on a tracking system and are in the process of increasing the number of staff who are authorized to file claims.

View Audit 261067

Finding 264809 (2022-007)

Material Weakness 2022

Elder Grove School

MT

Reporting

AUDITOR PREPARED FINANCIAL STATEMENTS Name of contact person: Julie Copeman Corrective Action: The board will consider requesting quotes from third-party persons to evaluate the prepared financial statements. At this time, our Board of Trustees has decided not to hire a third-party to review the D...

AUDITOR PREPARED FINANCIAL STATEMENTS Name of contact person: Julie Copeman Corrective Action: The board will consider requesting quotes from third-party persons to evaluate the prepared financial statements. At this time, our Board of Trustees has decided not to hire a third-party to review the District?s financial statements. The board and district administration will continue to review the annual financial statements to evaluate the quality of the document and the preparer. Proposed Completion Date: Immediately.

View Audit 236440

Finding 261140 (2022-017)

Material Weakness 2022

Pinecrest Academy of Nevada

NV

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

Finding Number: 2022-017 ? SEFA Preparation Corrective Action Plan: In 2022, the office had downsized due to turnover in staff. While a process was in place for reconciling, a secondary review was not performed to verify accuracy of the residual value calculations. To strengthen the oversight of fin...

Finding Number: 2022-017 ? SEFA Preparation Corrective Action Plan: In 2022, the office had downsized due to turnover in staff. While a process was in place for reconciling, a secondary review was not performed to verify accuracy of the residual value calculations. To strengthen the oversight of financial management in the School, Academica Nevada, the School?s management company, has filled all the open positions and realigned staff responsibilities to reduce individual workloads and provide additional oversight and review. The grant manager will reconcile all grants to ensure proper cutoff, with a secondary review performed by a member of management. Responsible Individuals: Nachum Golodner, Director of Accounting Anticipated Completion Date: June 30, 2023

View Audit 258987

Finding 258541 (2022-004)

Significant Deficiency 2022

Boys and Girls Clubs of Philadelphia, Inc.

PA

Reporting

Views of Responsible Officials and Planned Corrective Actions - Management concurs the initial Schedule of Federal Awards was prepared using the total program expenditures and not the program expenditures incurred using just the federal portion of the program funding. Unfortunately, information rega...

Views of Responsible Officials and Planned Corrective Actions - Management concurs the initial Schedule of Federal Awards was prepared using the total program expenditures and not the program expenditures incurred using just the federal portion of the program funding. Unfortunately, information regarding the federal versus non-federal breakdown of awards is not available in initial program contracts. This information is only disclosed as part of the confirmation process. Management has begun working with the new accounting service provider to be cognizant of the program expenditures by funding source through the year. Management will also work closely with the auditors to ensure funding allocations per confirmations, if different than projected, are reflected properly in the Schedule of Federal Awards.

View Audit 258985

Finding 258540 (2022-003)

Significant Deficiency 2022

Boys and Girls Clubs of Philadelphia, Inc.

PA

Allowable Costs / Cost Principles Questioned Costs Cash Management

Views of Responsible Officials and Planned Corrective Actions - Management recognizes the overall volume of transactions the Organization continues to grow each year and it being one of the reasons this is a repeat finding. The questioned costs were immaterial. While improvements were made during th...

Views of Responsible Officials and Planned Corrective Actions - Management recognizes the overall volume of transactions the Organization continues to grow each year and it being one of the reasons this is a repeat finding. The questioned costs were immaterial. While improvements were made during the year, the internal recordkeeping controls and protocols will continue to be reviewed with the new accounting service provider and improved measures implemented.

View Audit 258985

Finding 254952 (2022-005)

Significant Deficiency 2022

Healthcare for the Homeless - Houston

TX

Subrecipient Monitoring Cash Management Reporting

Proposed corrective action: The finance department has already implemented a process in which the Chief Financial Officer reviewed draws on federal funds noting no discrepancies. Going forward, the Chief Financial Officer will calculate the amount of the draw on federal funds, which will then be rev...

Proposed corrective action: The finance department has already implemented a process in which the Chief Financial Officer reviewed draws on federal funds noting no discrepancies. Going forward, the Chief Financial Officer will calculate the amount of the draw on federal funds, which will then be reviewed, approved, and documented by the Chief Executive Officer before the draw is submitted. Anticipated correction date: This has already been implemented retroactively effective January 2023. Responsible official: Gabriela Cordero, Chief Financial Officer.

View Audit 235553

Finding 247638 (2022-001)

Significant Deficiency 2022

Mi Residential Community, Inc. 023-11147

MA

HUD Housing Programs Eligibility Reporting

U.S. Department of Housing and Urban Development, passed through the Massachusetts Housing Finance Agency Section 8 Housing Assistance Payments Program ? Assistance Listing No. 14.195 Significant Deficiencies 2022-001 Condition: 1) 1 of the 40 tenants selected for testing had an incorrect amount r...

U.S. Department of Housing and Urban Development, passed through the Massachusetts Housing Finance Agency Section 8 Housing Assistance Payments Program ? Assistance Listing No. 14.195 Significant Deficiencies 2022-001 Condition: 1) 1 of the 40 tenants selected for testing had an incorrect amount reported for social security income on Form HUD-50059. 2) 1 of the 40 tenants selected for testing had an amount reporting for medical expenses on Form HUD-50059 that was not supported by documentation in the tenant?s file. Auditor's Recommendation: We recommend that an internal control procedure be implemented to ensure that all HUD-50059 forms are completed accurately and all required information is obtained and maintained within the tenant files. Action Taken: 1) Management will meet with the tenant to properly investigate causation for the finding noted above. Pending the outcome of the investigation, Management will correct the July 2022 Annual Certification with the expectation of correcting the income used to tabulate the tenant?s level of rental assistance, the tenant will not be charged for the error, and HUD will be reimbursed for subsidy accordingly. 2) Management removed the active medical expense from the expense tab on the management software. The medical expenses do not impact the level of rental assistance since the amount did not exceed 3 percent of the tenant?s household income. Nevertheless, Management reclassified the medical expense as inactive to ensure the medical expense is not part of the future certifications.

View Audit 258341

Finding 230248 (2022-001)

Material Weakness 2022

Northeast Ohio Medical University

OH

Questioned Costs Student Financial Aid Subrecipient Monitoring

Finding Number: 2022-001 Anticipated Completion Date: 07/19/2022 Responsible Contact Person: Katherine Miranda, University Registrar Kelly Burt, Assistant Registrar Records Management and Reporting Planned Corrective Action: Ensure all graduation dates are reported on enrollment reporting within ...

Finding Number: 2022-001 Anticipated Completion Date: 07/19/2022 Responsible Contact Person: Katherine Miranda, University Registrar Kelly Burt, Assistant Registrar Records Management and Reporting Planned Corrective Action: Ensure all graduation dates are reported on enrollment reporting within 30 days of the status change Due to new procedures, reporting processes and new staff, a group of our Spring 2022 graduates were not reported in a timely manner. Once we were made aware of this issue, we went into immediate action to correct the error. We worked with Clearinghouse to confirm our own misconceptions and ways to remedy the error. We updated all records individually through the Clearinghouse system. After all records were corrected, we updated our staff manual to ensure this does not occur in the future. Staff will continue to review all records to ensure accurate and timely reporting.

View Audit 252913

Finding 213917 (2022-001)

Material Weakness 2022

Fulton County Health Center

OH

Questioned Costs Material Weakness Reporting

Finding Number: 2022-001 Condition: The Hospital?s controls in place for reporting submissions did not identify that the lost revenue amounts reported in the period 3 portal submission did not consistently follow the Hospital's Option iii methodology. Planned Corrective Action: The Hospital reviewed...

Finding Number: 2022-001 Condition: The Hospital?s controls in place for reporting submissions did not identify that the lost revenue amounts reported in the period 3 portal submission did not consistently follow the Hospital's Option iii methodology. Planned Corrective Action: The Hospital reviewed its process surrounding the reporting of lost revenue, implemented additional levels of review, and corrected the issue with its period 4 portal submission. Contact person responsible for corrective action: Jenee Seibert, CFO Anticipated Completion Date: 5/12/2023

View Audit 251646

Finding 205955 (2022-001)

Material Weakness 2022

Great Hearts America - Texas

TX

Questioned Costs Subrecipient Monitoring Material Weakness § 200.302

Finding 2022-001 - Schedule of Expenditures of Federal Awards United States Department of Education Pass Through Entity: Texas Education Agency Federal Program: American Rescue Plan ? Elementary and Secondary School Emergency Relief (ARP ESSER) Assistance Listing Number: 84.425U Federal Award N...

Finding 2022-001 - Schedule of Expenditures of Federal Awards United States Department of Education Pass Through Entity: Texas Education Agency Federal Program: American Rescue Plan ? Elementary and Secondary School Emergency Relief (ARP ESSER) Assistance Listing Number: 84.425U Federal Award Number: S425U210042 Federal Award Year 2022 Repeat Comment: No Type of Finding: Material Weakness Condition: When reviewing the net assets released from restriction in the draft financial statements presented to the board, management determined and brought to the attention of the auditors the net assets restricted for pre-award costs for the ESSER federal program ($1,976,911) should have been released from restrictions during fiscal year ending June 30, 2022. The auditor, when tying the draft schedule of expenditures of federal awards to the updated schedules, determined the Organization had not included the pre-award federal expenditures related to the ESSER federal program. As a result, the initial testing of the ESSER major program did not include $1,976,991 in ESSER expenditures. When this was brought to management?s attention, the schedule of expenditures of federal awards was updated and the additional expenditures provided for testing. Cause: The additional $1,976,991 was related to ?pre-award? dollars awarded during fiscal year ended June 30, 2022, where allowable expenditures incurred in the previous year were permitted by the grant to be used for the ESSER funds awarded in the current year. Management was not aware of the requirement to include these amounts on the schedule of expenditures of federal awards. Recommendation: We recommend management of the Organization strengthen their internal controls to ensure all federal awards are included on the schedule of expenditures of federal awards. Corrective Action Plan: Prior to June 30, 2023, management will prepare an administrative procedure that requires the auditor to provide a draft financial and compliance report at least one (1) week prior to the meeting of the Board. In the procedure, management will require staff to reconcile the Schedule of Expenditures of Federal Awards to the Statement of Activities and other relevant accounting information to ensure the accuracy and completeness of the amounts disclosed. Person Responsible: Kevin Byrne, Vice President of Finance Anticipated Completion Date: June 30, 2023

View Audit 174625

Corrective Action Plans

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