Corrective Action Plans

Finding 62567 (2022-001)

Material Weakness 2022

TX

Reporting

Finding 2022-001: Financial Statement and Schedule of Expenditure of Federal Awards ("SEF A) Preparation Contact Information of Responsible Party:_ Tonya Pierre, General Manager Corrective Action Plans: The District concurs with the finding. The District engages a bookkeeper who possesses industry k...

Finding 2022-001: Financial Statement and Schedule of Expenditure of Federal Awards ("SEF A) Preparation Contact Information of Responsible Party:_ Tonya Pierre, General Manager Corrective Action Plans: The District concurs with the finding. The District engages a bookkeeper who possesses industry knowledge and expertise in special district accounting. However, the bookkeeper does not have the expertise to prepare financial statements in accordance with generally accepted accounting principles or a SEF A. The District's independent auditor normally prepares the financial statements as a non-attest service and has advised the Board that this is a material weakness. The District considers the cost of internal controls relative to the benefit of the controls and has decided that it was not fiscally prudent to hire additional employees with the expertise to performs these duties. This is common in our industry. The District will continue to perform monthly and annual (or as need) reviews of the financial reports and will discuss seeking professional consultation and address this material weakness should the District request federal awards in future years. Start Date: March 2023 Target End Date: July 2024 Status: 20% Completed

View Audit 54120

Finding 62497 (2022-001)

Material Weakness 2022

Harvard Townhouse, Inc.

NE

Internal Control / Segregation of Duties Material Weakness Reporting

Finding 2022-001 The Project is relatively small with only one administrative staff. Further the Board of Directors is a volunteer board and not a managing board. It does not have the time nor expertise to provide the necessary services to correct the internal control deficiencies noted. The Board o...

Finding 2022-001 The Project is relatively small with only one administrative staff. Further the Board of Directors is a volunteer board and not a managing board. It does not have the time nor expertise to provide the necessary services to correct the internal control deficiencies noted. The Board of Directors has reviewed this issue, and determined there are no additional procedures which can reasonably be done to eliminate these deficiencies. As such, the Board of Directors accepts this finding.

View Audit 54288

Finding 62417 (2022-005)

Significant Deficiency 2022

Morgan County Hospital Authority

GA

Questioned Costs Reporting Matching / Level of Effort / Earmarking

Significant Deficiency (2022-005) Recommendation: The Authority should continue to improve its understanding of the reporting requirements as specified in the applicable loan document and create a process to ensure reports are submitted in a timely manner. Planned Corrective Action: The Authority wi...

Significant Deficiency (2022-005) Recommendation: The Authority should continue to improve its understanding of the reporting requirements as specified in the applicable loan document and create a process to ensure reports are submitted in a timely manner. Planned Corrective Action: The Authority will create a process to send the Annual Budget, Projected Cashflow and quarterly Internal Financial Statements to the USDA. This will be included as a part of our month end close process and reports will be sent to the USDA by our Finance Department and confirmed by the CFO.

View Audit 54105

Finding 62342 (2022-001)

None 2022

Bulter County Community College

KS

Questioned Costs Reporting

Finding Reference Number ? 2022-001 Criteria or Specific Requirement ? Under the CARES Act 18004(e) and the CRRSAA 314(e), there are three components to reporting HEERF, public reporting on student aid portion, public reporting on the institutional portion, and annual reporting. The public reporti...

Finding Reference Number ? 2022-001 Criteria or Specific Requirement ? Under the CARES Act 18004(e) and the CRRSAA 314(e), there are three components to reporting HEERF, public reporting on student aid portion, public reporting on the institutional portion, and annual reporting. The public reporting on student aid requires institutions to publicly post certain information, including four items defined by the U.S. Department of Education (ED) as key items, on their website as soon as possible but no later than 30 days after the publication of the notice or 30 days after the ED first obligated funds. The report must be updated no later than 10 days after the end of each calendar quarter. The public reporting on institutional aid requires institutions to publicly post the HEERF institutional reporting form on the institution's primary website no later than 10 days after the end of each calendar quarter with the exception of the first report, which was due October 30, 2020, and the report covering the first quarter of 2021, which was due July 10, 2021. Recommendation ? We recommend that management review this area and establish procedures to ensure required reports are completed timely. Views of Responsible Officials and Corrective Action Plan ? Management concurs with the findings and recommendation. Responsible personnel will review current guidance available from the Department of Education website and develop internal procedures to ensure timely compliance. This plan will include personnel (responsibility) redundancy to account for employee absences or turnover, and a monthly review of available guidance to ensure the College stays current with any changes to this guidance. Individuals Responsible ? _______ Anticipated Completion Date ? _________

View Audit 52273

Finding 62192 (2022-005)

Material Weakness 2022

City of Manistique

MI

Reporting Allowable Costs / Cost Principles § 200.303 § 200.502 § 200.510

Finding Number: 2022-005 Condition: The SEFA was not appropriately reconciled to federal grant revenues and expenditures recorded in the financial statements. Planned Corrective Action: The City will work to improve closing processes and communications with various departments and consultants to ens...

Finding Number: 2022-005 Condition: The SEFA was not appropriately reconciled to federal grant revenues and expenditures recorded in the financial statements. Planned Corrective Action: The City will work to improve closing processes and communications with various departments and consultants to ensure the SEFA is complete and accurate. Contact person responsible for corrective action: Finance Director and Treasurer Anticipated Completion Date: 6/30/2023

View Audit 50190

Finding 62154 (2022-001)

Significant Deficiency 2022

Matchbook Learning Schools of Indiana, Inc.

IN

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.329

FINDING 2022-001 REPORTING SIGNIFICANT DEFICIENCY Federal Program: Education Stabilization Fund Assistance Listing Number: 84.4250 The school did not report activity related to the use of Elementary and Secondary Emergency Relief Fund in line with actual activity. The school did not have controls in...

FINDING 2022-001 REPORTING SIGNIFICANT DEFICIENCY Federal Program: Education Stabilization Fund Assistance Listing Number: 84.4250 The school did not report activity related to the use of Elementary and Secondary Emergency Relief Fund in line with actual activity. The school did not have controls in place to ensure accurate reporting. The school will ensure that the ESSER data collection report reflects actual expenditures for the next period. Will use the grant tracking system to ensure dollar amounts are accurate on the report. Responsible Individual: Don Stewart, Director of Finance

View Audit 57314

Finding 62153 (2022-002)

Significant Deficiency 2022

Matchbook Learning Schools of Indiana, Inc.

IN

Reporting Significant Deficiency Internal Control / Segregation of Duties

FINDING 2022-002 MAINTENANCE OF EFFORT (SIGNIFICANT DEFICIENCY) Matchbook Learning Schools of lndiana, Inc. was not reporting expenses in line with the guidelines set by the Indiana Department of Education with the Form 9. The Director of Finance got approval to allow the accounting firm the school ...

FINDING 2022-002 MAINTENANCE OF EFFORT (SIGNIFICANT DEFICIENCY) Matchbook Learning Schools of lndiana, Inc. was not reporting expenses in line with the guidelines set by the Indiana Department of Education with the Form 9. The Director of Finance got approval to allow the accounting firm the school employs to assist with more accurately reporting the input required for completion of the Form 9 in March of 2020. The school will continue to work with the accountants and the firm hired to ensure the Form 9 and maintenance of effort is accurate. Responsible Individual: Don Stewart, Director of Finance

View Audit 57314

Finding 62143 (2022-003)

Significant Deficiency 2022

Marymount Manhattan College

NY

Student Financial Aid Special Tests & Provisions Eligibility

Name of contact person: Chris Pesotski Corrective action: With respect to the finding relating to program length issues, the College agrees with this finding and will make appropriate changes to ensure that the NSLDS records for program length are based on years, correcting the earlier issue of bas...

Name of contact person: Chris Pesotski Corrective action: With respect to the finding relating to program length issues, the College agrees with this finding and will make appropriate changes to ensure that the NSLDS records for program length are based on years, correcting the earlier issue of basing program length by weeks. With respect to the program change date record retention issue, the College agrees with this finding and will take appropriate actions to correct this issue. These actions will include retraining of staff to reinforce the necessity of retaining the records, providing adequate secure storage facilities for paper records and conducting regular quality control exercises to ensure that this issue does not re-occur. Proposed completion date: 6/30/2023

View Audit 57169

Finding 62139 (2022-001)

Material Weakness 2022

National Foundation for the Centers for Disease Control and Prevention

GA

Subrecipient Monitoring Material Weakness Reporting § 200.303

Finding 2022-01: Reporting Requirements Name of contact person: Nedra Jones, CFO Recommendation: We recommend the Foundation develop and implement adequate control policies and procedures to ensure accurate and timely subaward information is reported to the FSRS as required by FFATA. Corrective A...

Finding 2022-01: Reporting Requirements Name of contact person: Nedra Jones, CFO Recommendation: We recommend the Foundation develop and implement adequate control policies and procedures to ensure accurate and timely subaward information is reported to the FSRS as required by FFATA. Corrective Action: During the 2021-2022 fiscal year, the Foundation acknowledges that subaward information was not reported timely, as stipulated by FFATA. Pursuant to FFATA requirements, the Foundation has now implemented a policy and procedures to ensure accurate and timely submissions. Note that all monitoring to ensure that expenditures made by subrecipients were allowable under the applicable awards and regulatory guidance was, and continues to be, handled by the Foundation. Effective March 2023, the Foundation will submit data, as required, within 30 days after an award is received and subawards are subsequently made. All subaward data submissions are and will continue to be reviewed and subsequently approved by multiple staff, across our Legal, Finance, and Internal Operations departments. To ensure compliance with the FFATA reporting requirement, once an award is approved and subaward agreements, over the threshold of $30,000, are executed, the Foundation will employ a collaborative approach wherein the Grants Coordinator (Federal Grants and Compliance) will confer with the Federal Finance Manager (Finance) to review subaward data requirements. Once the list of sub awards to be reported is identified and approved, the reports will be submitted into FSRS. A copy of the completed data for that period, will be uploaded into the Foundation?s CRM, Salesforce, where this data will be housed under the applicable record. Proposed Completion Date: March 2023 and ongoing.

View Audit 57080

Finding 62131 (2022-001)

Significant Deficiency 2022

Owensboro Health, Inc.

KY

Questioned Costs Reporting Matching / Level of Effort / Earmarking

Finding Name: 2022-001-Reporting Federal Program: COVID-19 Provider Relief Fund ALN: 93.498 Owensboro Health, Inc. (OHI)?s System CFO and VP of Accounting has reviewed the COVID-19 Provider Relief Fund findings from KPMG relating to the Uniform Guidance. We understand the recommendation set forth ...

Finding Name: 2022-001-Reporting Federal Program: COVID-19 Provider Relief Fund ALN: 93.498 Owensboro Health, Inc. (OHI)?s System CFO and VP of Accounting has reviewed the COVID-19 Provider Relief Fund findings from KPMG relating to the Uniform Guidance. We understand the recommendation set forth by KPMG and will revamp our controls and processes to include additional review of the quarterly grant reports entered in the US Department of Health Human Services portal before and after submission. OHI?s corrective action plan: 1. Going forward, OHI will have a formal agenda to discuss and approve the grant reports prior to the submission to the US Department of Health and Human Services portal. 2. The quarterly Cares Act (PRF) reporting will be reviewed, approved and attested by the System CFO, VP of Accounting, Manager of Revenue and Regulatory Analysis and Manager of Decision Support. Contact person/s responsible for the correction action: Ruby Jacildo and Jeremy Stewart Anticipated Date: March 31, 2023

View Audit 56996

Finding 62118 (2022-001)

Significant Deficiency 2022

The Boys & Girls Clubs of Boston, Inc.

MA

School Nutrition Programs Questioned Costs Cash Management

Finding: During a review by the external auditors of the tally sheets utilized by the clubs for meals served and submitted to the finance department for input into the billing system used by the Department of Education (DOE) for reimbursement, it was discovered that an incorrect number of meals was ...

Finding: During a review by the external auditors of the tally sheets utilized by the clubs for meals served and submitted to the finance department for input into the billing system used by the Department of Education (DOE) for reimbursement, it was discovered that an incorrect number of meals was keyed into the system for one club. The number of meals submitted was higher than what the club had originally reported and resulted in an overpayment received from DOE. Corrective Actions Taken or Planned: The organization, with oversight from Kay Ridgard, Controller, immediately contacted DOE and let them know of the error. DOE made the corrective adjustment in their system and recovered the overpayment by reducing the upcoming September 2022 payment due to the organization by the amount of the overpayment received. There was a complete review of the internal process used in the billing of DOE for meals for each location. The process for submission for reimbursement is outlined below with changes highlighted: 1. Tally sheets sent from the clubs are reviewed by the Accounts Payable Associate (Procurement Coordinator when hired) to ensure that there are no addition errors. 2. Numbers from the tally sheets are entered into an Excel file to give summary totals for the organization and this is used by the Accounts Payable Associate to input data into the DOE system. 3. The Controller (or Manager) reviews the excel file before the data is input into the DOE system to ensure it accurately reflects the tally sheets. 4. Data is input in the DOE system and reports are generated showing the accepted submission that will be reimbursed. 5. The Controller (or Manager) performs a second review to ensure the submitted data match the previously reviewed Excel file.

View Audit 50517 Questioned Costs: $1

Finding 62117 (2022-002)

Significant Deficiency 2022

Waupun Area School District

WI

Questioned Costs Cash Management Reporting

Finding 2022-002 ? Federal and State Findings and Questioned Costs Corrective Action Plan: Edit check reports from the district?s student information syste, Infinite Campus, will be provided on a monthly basis, no later than the 5th of the month for the preceding month. Any errors listed on the repo...

Finding 2022-002 ? Federal and State Findings and Questioned Costs Corrective Action Plan: Edit check reports from the district?s student information syste, Infinite Campus, will be provided on a monthly basis, no later than the 5th of the month for the preceding month. Any errors listed on the reports will be researched and corrected by the Food Service Director or Assisitant Food Service Director. After all meal sales errors are corrected the final reports will be provided to the Director of Business Services no later than the 10th of the month. These reports will be used to make the monthly federal (USDA) food service claims and retained as documentation for the claims. Person(s) Responsible: Director of Business Services and Food Service Director. Timing for Implementation: August 2022.

View Audit 50512

Finding 62043 (2022-002)

None 2022

Thiel College

PA

Subrecipient Monitoring Reporting

Finding 2022-002 Finding 2022-002: Improper HEERF Student and Institutional Aid Reporting Federal Program: COVID-19 - Education Stabilization Fund - Higher Education Emergency Relief Fund - Student and Institutional Aid Federal Agency: U.S. Department of Education Pass-Through Entity: Not applicab...

Finding 2022-002 Finding 2022-002: Improper HEERF Student and Institutional Aid Reporting Federal Program: COVID-19 - Education Stabilization Fund - Higher Education Emergency Relief Fund - Student and Institutional Aid Federal Agency: U.S. Department of Education Pass-Through Entity: Not applicable Assistance Listing Number: 84.425E, 84.425F Federal Award Year: June 30, 2022 Criterion: The U.S. Department of Education (the Department) has issued guidance for the Education Stabilization Funds (ESF) Higher Education Emergency Relief Funds (HEERF) for quarterly reporting for all Sections (a)(1), (a)(2), (a)(3) and (a)(4) that requires that institutions to prepare a report for each quarter for funds that are drawn down and disbursed/spent. The reports are to be posted on the institution?s website within 10 days of the calendar quarter end. Additionally, institutions are required to prepare an annual report and submit to the Department summarizing the uses of the HEERF funds for the calendar year. Condition The College reported an inaccurate amount of institutional expenses on the quarterly report for the quarter ending September 30, 2021. There was also no evidence maintained of timely reporting for the student or institutional reports for the quarters ending September 30, 2021, December 31, 2021, March 31, 2022, and June 30, 2022. Corrective Action Plan The College has corrected all reports to include the missing information. To help to ensure that this does not happen in the future, the College will create a policy that includes a review by at least one other individual. The Associate Vice President of Finance and Administration will coordinate the gathering of all necessary information and will complete the report. The Vice President of Finance and Administration will review the report for completeness and accuracy. The Associate Vice President of Finance and Administration will submit the report. Responsible Persons Amy Arbogast?Vice President of Finance and Administration Connie Jablonski?Associate Vice President of Finance and Administration Anticipated Completion Date The reports in question have been completed and resent to the Department of Education. The secondary review will begin with the March submission that is due in early April. This review will a part of Thiel?s Audit Process for Fiscal 2022 ? 2023.

View Audit 50214

Finding 62042 (2022-001)

None 2022

Thiel College

PA

Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring

Finding 2022-001: Return of Title IV Funds Federal Program: Student Financial Assistance Cluster - Federal Pell Grant Program Federal Agency: U.S. Department of Education Pass-Through Entity: Not applicable Assistance Listing Number: 84.063 Federal Award Year: June 30, 2022 Criterion: 34 CFR 668.22...

Finding 2022-001: Return of Title IV Funds Federal Program: Student Financial Assistance Cluster - Federal Pell Grant Program Federal Agency: U.S. Department of Education Pass-Through Entity: Not applicable Assistance Listing Number: 84.063 Federal Award Year: June 30, 2022 Criterion: 34 CFR 668.22 requires that when a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV grant or loan assistance that the student earned as of the student's withdrawal date in accordance with Federal regulations and return the unearned portion of the grant or loan funds to the Title IV programs as soon as possible but no later than 45 days after the withdrawal date. Corrective Action Plan The College will make timely returns of Title IV funds within the required 45-day requirement. The withdrawal date determination will be made no later than 30 days after the end of the earliest the earliest of the (1) payment period or period of enrollment, (2) academic year, or (3) educational period, as appropriate. Return to Title IV calculations will be completed with applicable dates and required aid adjustments will be made accordingly. Implementation will begin immediately. Kim Peters and/or Denise Owens will initiate all transactions, Michelle Work will approve. Responsible Persons Michelle Work, Director of Financial Aid Anticipated Completion Date This is an ongoing process and will begin immediately.

View Audit 50214

Finding 61897 (2022-001)

Significant Deficiency 2022

Asbury Theological Seminary

KY

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Asbury Theological Seminary respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Blue & Company, LLC; 250 West Main Street, Suite 2900; Lexington, Kentucky 40507. The finding from the schedule of findings ...

Asbury Theological Seminary respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Blue & Company, LLC; 250 West Main Street, Suite 2900; Lexington, Kentucky 40507. The finding from the schedule of findings and questioned costs for the year ended June 30, 2022 is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. 2022-001 Finding: Asbury Theological Seminary (ATS) failed to collect entrance counseling on a student before Title IV funds were disbursed to the institutional student account. Summary: The Seminary did not have a control in place to ensure timely completion of the entrance counseling. Institution Response: ATS uses an import tool through ED Connect to identify students who have completed entrance counseling. When the import is received, the financial aid staff manually enters the information into the Student Information System (Nexus) for each individual student. The student record in Nexus is then checked prior to the first Title IV loan disbursement for the student. The Department of Education introduced a new counseling item, Financial Awareness Counseling. While available, this form was imported and treated in the same manner as the other counseling forms (entrance/exit). Financial Awareness Counseling was completed for the student noted in the exception. The staff member reviewing the record mistakenly released loans, confusing the Financial Awareness Counseling as entrance counseling. ATS agrees with the audit finding. With the Department of Education terminating Financial Awareness Counseling, this helps avoid confusing the two documents. To prevent disbursing future Title IV loan funds to student accounts without the proper entrance counseling on file, a new process has been implemented. The Associate Director of Financial Aid, Mariah Shumate, will now cross check each new disbursement record prior to requesting funds from the Department of Education. Estimated Completion Date: September 22, 2022; Responsible manager: Mariah Shumate, Associate Director of Financial Aid

View Audit 50952

Finding 61873 (2022-001)

None 2022

Erskine College

SC

Reporting Student Financial Aid Eligibility

2022-001 NSLDS Reporting Planned Corrective Action: All withdrawals will be updated in NSLDS at the time the withdrawal is processed, and notification is made to the appropriate offices by the registrar. This has not been the case, and it has resulted in withdrawn students being overlooked when pr...

2022-001 NSLDS Reporting Planned Corrective Action: All withdrawals will be updated in NSLDS at the time the withdrawal is processed, and notification is made to the appropriate offices by the registrar. This has not been the case, and it has resulted in withdrawn students being overlooked when preparing the enrollment spreadsheet for uploading into NSLDS. Including the NSLDS reporting as part of the withdrawal process will ensure that all withdrawn students are reported in a timely manner to NSLDS. At the beginning of each term, the registrar will ensure that all returning students are correctly reported to NSLDS. We have seen an increase in students who return, and a more deliberate effort to report these students will ensure that they students are correctly reported to NSLDS. In the near future, the registrar plans to partner with the National Clearinghouse for enrollment reporting. This partnership will involve the use of a report generated from CAMS for reporting rather than a spreadsheet that is manually updated by the registrar. Person Responsible for Corrective Action Plan: Tracey Spires- Registrar Anticipated Date of Completion: June 2023

View Audit 58543

Finding 61865 (2022-001)

Significant Deficiency 2022

Global Learning Public Charter School

MA

Internal Control / Segregation of Duties Subrecipient Monitoring Procurement, Suspension & Debarment

FINANCIAL STATEMENT & FEDERAL AWARD FINDINGS 2022-001 Recommend continued evaluation and enhancements to limited segregation of duties over financial reporting Auditor?s recommendations: While the implementation of these additional procedures is of significant importance and an improvement, we woul...

FINANCIAL STATEMENT & FEDERAL AWARD FINDINGS 2022-001 Recommend continued evaluation and enhancements to limited segregation of duties over financial reporting Auditor?s recommendations: While the implementation of these additional procedures is of significant importance and an improvement, we would continue to recommend management evaluate additional enhancements and review of established policies and procedures to ensure risks are minimized as best possible (cost benefit) and to levels acceptable by the Board of Trustees. We would recommend management and the Board?s continued evaluation include, but not be limited to the following: ? Organizational and operational structure of the Foundation and the in relationship to the School. (Business Manager lack of segregation of duties). ? Evaluate more formalized budget and actual reporting directly from the computerized financial management system; limiting the use of decentralized creation of summaries and reports, which will allow for more streamlined reporting of activity. ? Recommend posting of payroll activity processed through the third-party payroll provider to the financial management system on a weekly basis, rather than monthly basis. We recommend further streamlining the documentation for each posting thereof into one source document. Additionally, we recommend payroll activity between the third-party payroll provider and the ledger be reconciled and reviewed on a routine basis. ? We recommend evaluation of check signing authority and adopted thresholds for dual signatures ($5,000). Based upon the current year audit, excluding the renovation project costs, the majority of the School?s non-salary expenditures are below the dual signature threshold. ? We recommend evaluation of use of debit card linked to School?s account. While utilized to a limited extent, management should evaluate risks/benefits (debit card direct access to account funds) against other methodologies (i.e., credit card). Management should evaluate with financial institution. ? We recommend procedures addressing reimbursement of expenditures to individuals for credit card purchases (require additional proof of actual payment (i.e., of statement) and be made only after the transaction/event has taken place and proof of attendance). ? We recommend management review adopted policies and procedures surrounding federal award programs and compliance thereto, be enhanced by additional review to OMB Uniform Guidance and the Compliance Supplement to further delineate procedures directly with OMB guidance and the applicable requirements associated with each federal award program the School receives annually. Based upon our conversation with the Business Manager during the current audit, the Board of Trustees is continuing the process of evaluating additional procedure enhancements, and assessments of overall financial operations, inclusive of those involving the Foundation. It is important that this continue as an annual process and be documented accordingly. Management should refer to the federal ?Green Book? and Internal control- Integrated Framework published by COSO in updating and assessments of established internal controls over financial reporting and compliance. Action Taken: The Global Learning Charter Public School Administration and Board of Trustees acknowledge that the limitations present with the segregation of financial duties are the direct result of the size of the school?s financial operation. We have worked diligently to create responsible oversight measures, and while the Board of Trustees remains confident in the increased oversight that was implemented in the previous fiscal year, we will continue to seek ways to enhance our procedures. To this end, GLCPS has already put into place many of the recommendations outlined in the finding including source document reports from Infinite Visions provided to the Board of Trustees, weekly payroll posting, and an enhanced process for reimbursement documentation. Moving forward, GLCPS will also be revising its policies and procedures guide for both federal awards and general operations to review areas where additional checks and balances can be implemented. The Global Learning Charter Public School Foundation will also be reviewing the composition of its Board of Directors with the goal of creating a clear separation in oversight between the School and Foundation.

View Audit 57161

Finding 61864 (2022-005)

None 2022

Dundy County Hospital

NE

Reporting

Condition: Amounts reported for lost revenue were not in accordance with the terms and conditions of the Provider Relief Reporting Portal User Guide and Reporting and Auditing Questions. Planned Corrective Action: Management will incorporate procedures to review terms and conditions of gr...

Condition: Amounts reported for lost revenue were not in accordance with the terms and conditions of the Provider Relief Reporting Portal User Guide and Reporting and Auditing Questions. Planned Corrective Action: Management will incorporate procedures to review terms and conditions of grant awards to ensure the Hospital is in compliance. It is our intent to contact HRSA regarding the misreported lost revenue to see if a reissuance of the information in the reporting portal can be completed. Contact Person: Alicia Aldridge, CFO Anticipated Completion Date: February 28, 2023

View Audit 57160

Finding 61859 (2022-006)

None 2022

University of Hawaii

HI

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Finding No. 2022-006: Return of Title IV Funds ? Control Deficiency Federal Agency: U.S. Department of Education CFDA Number and Title: 84.063 ? Federal Pell Grant 84.268 ? Federal Direct Student Loans Questioned Costs: $140 Responsible Individual: Davileigh Nae`ole, Financial Aid Direc...

Finding No. 2022-006: Return of Title IV Funds ? Control Deficiency Federal Agency: U.S. Department of Education CFDA Number and Title: 84.063 ? Federal Pell Grant 84.268 ? Federal Direct Student Loans Questioned Costs: $140 Responsible Individual: Davileigh Nae`ole, Financial Aid Director, UHMC Date Action Taken: November 1, 2022 Based on the auditor?s recommendation we will ensure determination of the withdrawal date for students who unofficially withdraw within 30-days after the end of the period of enrollment. Another staff member is being trained to assist with the calculation of R2T4. In addition, the R2T4s are now a process that is reviewed weekly. Based on the auditor?s recommendation we will remit the institutional portion of unearned aid to the appropriate Title IV program within the required 45-day time period. Another staff member is being trained to assist with the R2T4 calculations and R2T4?s are being reviewed weekly. These changes should ensure the timely return of unearned aid to the Title IV programs.

View Audit 56981

Finding 61854 (2022-002)

None 2022

University of Hawaii

HI

Questioned Costs Student Financial Aid Reporting

Finding No. 2022-002: Financial Aid Administration - Control Deficiency Federal Agency: U.S. Department of Education CFDA Number and Title: 84.063 ? Federal Pell Grant 84.268 ? Federal Direct Student Loans Questioned Costs: $812 Responsible Individual: Heather Florindo, Financial Aid Manage...

Finding No. 2022-002: Financial Aid Administration - Control Deficiency Federal Agency: U.S. Department of Education CFDA Number and Title: 84.063 ? Federal Pell Grant 84.268 ? Federal Direct Student Loans Questioned Costs: $812 Responsible Individual: Heather Florindo, Financial Aid Manager, Honolulu Community College Date Action Taken: Immediately Return of Title IV Funds Currently we have one staff member assigned to process all Return of Title IV calculations. The office is in the process of hiring additional staff to assist with the workload created by the Return of Title IV calculation process. Furthermore, all staff will receive additional training regarding the regulations of Return of Title IV. Lastly, a processing schedule will be created to ensure that calculations are done in a timely manner and in accordance with the requirements of Return of Title IV. Direct Student Loans Currently, one staff person is responsible for the monthly reconciliation of the Federal Direct Student Loans that have been processed. A schedule will be created so that all staff are aware of when the loan reconciliation should be done. Furthermore, all staff will be trained in the loan reconciliation process so that all staff are able to complete the monthly loan reconciliation if needed.

View Audit 56981 Questioned Costs: $1

Finding 61853 (2022-001)

None 2022

University of Hawaii

HI

Student Financial Aid Procurement, Suspension & Debarment Reporting

Finding No. 2022-001: Financial Aid Administration ? Control Deficiency Federal Agency: U.S. Department of Education CFDA Number and Title: 84.063 ? Federal Pell Grant Questioned Costs: $ - Responsible Individual: Jodie Kuba, Director of Financial Aid Nikki Chun, Div. of Enrollment Mana...

Finding No. 2022-001: Financial Aid Administration ? Control Deficiency Federal Agency: U.S. Department of Education CFDA Number and Title: 84.063 ? Federal Pell Grant Questioned Costs: $ - Responsible Individual: Jodie Kuba, Director of Financial Aid Nikki Chun, Div. of Enrollment Management, Vice Provost for Enrollment Management Date Action Taken: August 1, 2022 Due to staff following the 45-day timeframe for the Return to Title IV Calculation, staff did not take into account the 30-day requirement to return funds when it could not be confirmed if a student academically attended the course(s). To ensure compliance with federal aid regulations, the Financial Aid Services office will work with the Office of the Registrar to confirm academic attendance as needed and complete the return to Title IV calculation within 30 days.

View Audit 56981

Finding 61822 (2022-001)

Material Weakness 2022

Mary Free Bed Rehabilitation Hospital

MI

Questioned Costs Subrecipient Monitoring Material Weakness

Finding Number: 2022-001 Condition: The quarterly progress reports required under the award were not submitted timely. Planned Corrective Action: The Organization agrees with this finding. The Organization will begin utilizing its Contract Database System to house all federal grant agreements. Thi...

Finding Number: 2022-001 Condition: The quarterly progress reports required under the award were not submitted timely. Planned Corrective Action: The Organization agrees with this finding. The Organization will begin utilizing its Contract Database System to house all federal grant agreements. This will allow for compliance tracking, monitoring and sign-off documentation by appropriate personnel. Contact person responsible for corrective action: Nate Guzman, Controller Anticipated Completion Date: December 31, 2022

View Audit 56882

Finding 61769 (2022-006)

Significant Deficiency 2022

Southern Illinois University

IL

Reporting

2022-006. Finding: Inaccurate Reporting of Student Verification Status ? Carbondale Campus Response: We agree we did not correctly report the verification status for a student through the Common Origination and Disbursement website. Corrective Action Plan: We have implemented review procedures to e...

2022-006. Finding: Inaccurate Reporting of Student Verification Status ? Carbondale Campus Response: We agree we did not correctly report the verification status for a student through the Common Origination and Disbursement website. Corrective Action Plan: We have implemented review procedures to ensure all students are reported accurately. Contact Person: Jason Ramsey (Student Financial Aid, Chief Accountant) Anticipated completion date: January 1, 2023

View Audit 56947

Finding 61768 (2022-003)

Material Weakness 2022

Shared-Use Mobility Center

IL

Internal Control / Segregation of Duties Questioned Costs Reporting

Reporting responsibilities were not clearly handed off during a transition to a new project manager. Project managers have been reminded of their responsibilities pertaining to reporting under our federal awards. The project manager on this federal major program has implemented a new control proce...

Reporting responsibilities were not clearly handed off during a transition to a new project manager. Project managers have been reminded of their responsibilities pertaining to reporting under our federal awards. The project manager on this federal major program has implemented a new control procedure in putting future reporting deadlines on their calendar and that of operations staff to ensure that multiple people are aware of the deadline.

View Audit 56916

Finding 61766 (2022-001)

Significant Deficiency 2022

Union College

NY

Student Financial Aid Matching / Level of Effort / Earmarking Reporting § 200.303

Corrective Action Plan The Union College Economic department chose to change the Classification of Instructional Programs (CIP) code to more accurately reflect the degree requirements of this particular major. The CIP code change process is typically applied at the start of a new academic year, but ...

Corrective Action Plan The Union College Economic department chose to change the Classification of Instructional Programs (CIP) code to more accurately reflect the degree requirements of this particular major. The CIP code change process is typically applied at the start of a new academic year, but in this case, the College felt that it was necessary to do so immediately. The National Student Clearinghouse (NSC) was consulted to be sure that students would, in fact, graduate in the new CIP code without negative impact to their program. As a result of this late semester change, a number of Economics majors were manually corrected in the NSC and reported as graduated with the new CIP code. In the future, Union will adhere to its standard timelines and processes for curricular changes, as the ?ad-hoc? nature of such changes are difficult to manage. Upon further pressure for resolution, the NSC has now provided instructions regarding how to resolve the students reporting issues. A new file will be transmitted to the National Student Loan Data System (NSLDS) in early March, once further updates are received and processed by the NSC. Union College will review the NSLDS database to confirm accurate reporting once the file has been submitted. Union College will also perform self-audits to ensure our processes are efficiently capturing enrollment changes and that the NSC and NSLDS reports agree and are accurate beginning with the March 2023 enrollment period.

View Audit 56914

Corrective Action Plans

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