Corrective Action Plans

Finding 31786 (2022-001)

Significant Deficiency 2022

CA

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

Finding 2022-001 Condition The change in status for two of three students tested were not reported to the National Student Loan Data System (NSLDS) within thirty days or included in a response to a roster file within sixty days. However, the students were ultimately reported to the NSLDS. Corrective...

Finding 2022-001 Condition The change in status for two of three students tested were not reported to the National Student Loan Data System (NSLDS) within thirty days or included in a response to a roster file within sixty days. However, the students were ultimately reported to the NSLDS. Corrective Action Plan During AY 2021-22, Fall 2021 and Spring 2022 graduates were mis-reported to Clearinghouse and NSLDS as `Withdrawn? instead of `Graduated?. Their final enrollment dates were reported correctly. A software update in our SIS now clearly flags graduates correctly. This update was in place in time for Fall 2022 graduates to be reported within the permitted time frame. This information was submitted to Clearinghouse on 12/6/22 and to NSLDS on 1/18/23. Going forward, after graduate data to Clearinghouse is submitted through our SIS the Registrar will double-check the NSLDS database to confirm it reflects the same information. In addition (and in broader terms) the Registrar will review available online enrollment reporting training modules provided by both FSA and Clearinghouse. Name(s) of Contact Person(s) Responsible for Corrective Action: John G M Seal Anticipated Completion Date: Software update was installed on 11/21/2022. Other corrective actions will be ongoing. John G M Seal, Consortial Registrar

View Audit 26568

Finding 31784 (2022-001)

Significant Deficiency 2022

Brandeis University

MA

HUD Housing Programs Reporting Internal Control / Segregation of Duties

The following findings were noted during the audit of financial statements performed in accordance with Government Auditing Standards: Finding number 2022-001 Higher Education Emergency Relief Fund (HEERF) Reporting Management of Brandeis University agrees with these finding and has implemented the...

The following findings were noted during the audit of financial statements performed in accordance with Government Auditing Standards: Finding number 2022-001 Higher Education Emergency Relief Fund (HEERF) Reporting Management of Brandeis University agrees with these finding and has implemented the following Corrective Action Plan: The University has amended the September 30, 2021 and December 31, 2021 quarterly reports on September 30, 2022 to correct the errors identified.

View Audit 27008

Finding 31783 (2022-003)

Material Weakness 2022

City of Inver Grove Heights

MN

Allowable Costs / Cost Principles Cash Management Reporting

2022-003 U.S. Department of Homeland Security Staffing for Adequate Fire and Emergency Response Activities Allowed or Unallowed and Allowable Costs Reporting Deficiency in Internal Control over Compliance Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Pr...

2022-003 U.S. Department of Homeland Security Staffing for Adequate Fire and Emergency Response Activities Allowed or Unallowed and Allowable Costs Reporting Deficiency in Internal Control over Compliance Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires internal control procedures to be performed over expenditures. During the course of our engagement, we noted reimbursement requests and required reports were not reviewed prior to submission and the City did not have sufficient internal controls over the reporting process. CORRECTIVE ACTION PLAN (CAP): Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Planned in Response to Finding: Management is aware of the compliance issue and will implement the suggested procedures. Official Responsible for Ensuring CAP: Amy Hove, Finance Director, would be responsible for procedures. Planned Completion Date for CAP: Procedures will be implemented in the current fiscal year. Plan to Monitor Completion of CAP: The finance department will review internal control procedures. Sincerely, Amy Hove Finance Director

View Audit 26078

Finding 31782 (2022-002)

None 2022

City of Inver Grove Heights

MN

Reporting

2022-002 U.S. Department of Homeland Security Staffing for Adequate Fire and Emergency Response Reporting The Staffing for Adequate Fire and Emergency Response grant requires grantees to submit several reports, including but not limited to semi-annual financial reports. During the course of our enga...

2022-002 U.S. Department of Homeland Security Staffing for Adequate Fire and Emergency Response Reporting The Staffing for Adequate Fire and Emergency Response grant requires grantees to submit several reports, including but not limited to semi-annual financial reports. During the course of our engagement, we noted the City received a late notice for the filing the semi-annual financial report late. Also, the City did not file the required semi-annual financial performance reports. CORRECTIVE ACTION PLAN (CAP): Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Planned in Response to Finding: Management is aware of the compliance issue and will implement the suggested procedures. Official Responsible for Ensuring CAP: Amy Hove, Finance Director, would be responsible for procedures. Planned Completion Date for CAP: Procedures will be implemented in the current fiscal year. Plan to Monitor Completion of CAP: The finance department will review reporting requirements and ensure compliance. Sincerely, Amy Hove Finance Director

View Audit 26078

Finding 31780 (2022-001)

None 2022

Harrison County Hospital

IN

Allowable Costs / Cost Principles Cash Management Reporting

CORRECTIVE ACTION PLAN September 26, 2023 U.S. Department of Health and Human Services Harrison County Hospital respectively submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Blue & Co., LLC 2650 Eastpoi...

CORRECTIVE ACTION PLAN September 26, 2023 U.S. Department of Health and Human Services Harrison County Hospital respectively submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Blue & Co., LLC 2650 Eastpoint Pkwy., Suite 300 Louisville, Kentucky 40223 Audit period: Year ended December 31, 2022. The findings from the schedule of findings and questioned costs for the year ended December 31, 2022, are discussed below. The findings are numbered consistently with the numbers assigned in the Schedule. FINDINGS ? FEDERAL AWARD PROGRAM AUDITS 2022-001 Condition: When providers are identifying their expenses attributable to coronavirus, they must offset these expenses with any amounts received through other sources, such as direct patient billing, commercial insurance, and other funding received. PRF and/or ARP payments may be applied to remaining expenses or costs, after netting the other funds received or obligated to be received, which offsets those expenses. Management did not net the estimate of funds received through patient billing against expenses claimed. Action: Management will implement internal control procedures to ensure proper reporting of lost revenues, as is required under the reporting guidelines stipulated by HRSA, in future reporting periods. If the U.S. Department of Health and Human Services has questions regarding this plan, please call Dr. Lisa Clunie, CEO, at (812) 738-3730. Sincerely, Dr. Lisa Clunie CEO

View Audit 25772

Finding 31718 (2022-003)

Material Weakness 2022

City of Lawrence

IN

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

FINDING 2022-003 Contact Person Responsible for Corrective Action: Tyler Douthit Contact Phone Number: 317.542.4546 Views of Responsible Official: We agree with this finding. Description of Corrective Action Plan: The City will create a policy and procedure to ensure appropriate segregation of dutie...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Tyler Douthit Contact Phone Number: 317.542.4546 Views of Responsible Official: We agree with this finding. Description of Corrective Action Plan: The City will create a policy and procedure to ensure appropriate segregation of duties and reviews, approvals, and oversight are in place for financial reporting. This policy will require that two staff members from the Controller?s Office prepare the quarterly Project and Expenditure report (P&E report). One staff member shall be responsible for preparing the report and the other will complete a review and submission of the report. Anticipated Completion Date: 12/31/2023

View Audit 33226

Finding 31711 (2022-009)

Material Weakness 2022

Hydaburg Cooperative Association

AK

Material Weakness Reporting Internal Control / Segregation of Duties

Finding 2022-009 Noncompliance with Reporting Requirements Name of Contact: Roxanne Peele, Office Manager Corrective Action: HCA will comply with grant reporting requirements and file reports timely. Proposed Completion Date: 08/31/2023

View Audit 28170

Finding 31705 (2022-002)

Significant Deficiency 2022

Lakeview College of Nursing

IL

Student Financial Aid Subrecipient Monitoring Reporting

FINDINGS-FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Education 2022-002 Student Financial Assistance Program - Assistance Listing No. 84.063 and 84.268 Recommendation: We recommend that the College enhance its policies and procedures regarding enrollment reporting, including additional monitori...

FINDINGS-FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Education 2022-002 Student Financial Assistance Program - Assistance Listing No. 84.063 and 84.268 Recommendation: We recommend that the College enhance its policies and procedures regarding enrollment reporting, including additional monitoring over the third-party service provider to ensure that reporting is completed accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: [Describe action planned or taken]. ? Additional reports will be reviewed before submitting the first-of-term information to the National Student Clearinghouse. ? Future semesters begin and end dates are created three years in advance to avoid date changes. ? The Registrar will complete a monthly review of students in the NSLDS system to ensure enrollment begin and end dates are accurate according to College Academic Calendar and clearinghouse submission. Name(s) of the contact person(s) responsible for corrective action: ? Connie Young, Director of Enrollment/Registrar Planned completion date for a corrective action plan: ? August 1, 2023. If the U.S. Department of Education has questions regarding this schedule, please call Sheila Mingee at 217-709-0923.

View Audit 26744

Finding 31697 (2022-005)

Material Weakness 2022

Dekalb County, Ga

GA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Finding 2022-005 ? Reporting - Name of the Contact Person Responsible for the Corrective Action Plan: Deborah Sherman, Division Director ? Finance ? Grants Division. - Corrective Action Plan: The Grants Division will ensure future grant reports are filed timely. - Anticipated Completion Date: Decemb...

Finding 2022-005 ? Reporting - Name of the Contact Person Responsible for the Corrective Action Plan: Deborah Sherman, Division Director ? Finance ? Grants Division. - Corrective Action Plan: The Grants Division will ensure future grant reports are filed timely. - Anticipated Completion Date: December 31, 2023.

View Audit 35975

Finding 31679 (2022-002)

Material Weakness 2022

Clatsop Community College

OR

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.303

Education Stabilization Fund (ESF) ? Assistance Listing No. 84.425E and 84.425F Recommendation: We recommend the College implement procedures to review HEERF funding sources before applying to expenditures to ensure appropriate application. Explanation of disagreement with audit finding: There is n...

Education Stabilization Fund (ESF) ? Assistance Listing No. 84.425E and 84.425F Recommendation: We recommend the College implement procedures to review HEERF funding sources before applying to expenditures to ensure appropriate application. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A new letter for applying for HEERF financial assistance was created. The new application clearly states which HEERF funds will used to pay the student. Name(s) of the contact person(s) responsible for corrective action: Margaret Antilla, Director of Accounting Planned completion date for corrective action plan: Completed

View Audit 33048 Questioned Costs: $1

Finding 31678 (2022-001)

Significant Deficiency 2022

Clatsop Community College

OR

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Reporting § 200.303

Education Stabilization Fund (ESF) ? Assistance Listing No. 84.425E and 84.425F Recommendation: We recommend the College review their reporting procedures to ensure all reports are submitted timely and the supporting documentation used to prepare the report is retained. The reports should be review...

Education Stabilization Fund (ESF) ? Assistance Listing No. 84.425E and 84.425F Recommendation: We recommend the College review their reporting procedures to ensure all reports are submitted timely and the supporting documentation used to prepare the report is retained. The reports should be reviewed by someone other than the preparer of the report and this review should be documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Both the Director of Accounting and the Grant Accountant have reminders on their calendars to ensure completion and documented review of the report will be completed by the 10th of the month following quarter end. Name(s) of the contact person(s) responsible for corrective action: Margaret Antilla, Director of Accounting Planned completion date for corrective action plan: Completed.

View Audit 33048

Finding 31664 (2022-003)

Significant Deficiency 2022

Clatsop Community College

OR

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

Student Financial Assistance Cluster ? Assistance Listing No. 84.268 Recommendation: We recommend the College evaluate the limitations of their software around COD reporting and establish procedures and policies that address any limitations around reporting disbursements to COD to ensure that stude...

Student Financial Assistance Cluster ? Assistance Listing No. 84.268 Recommendation: We recommend the College evaluate the limitations of their software around COD reporting and establish procedures and policies that address any limitations around reporting disbursements to COD to ensure that student information is reported timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Financial Aid Director and Assistant Director are now aware of the system deficiencies around newly expired MPN?s and will report disbursements manually in COD. Name(s) of the contact person(s) responsible for corrective action: Sarah Geleynse Planned completion date for corrective action plan: Completed

View Audit 33048

Finding 31661 (2022-006)

Significant Deficiency 2022

Clatsop Community College

OR

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

Student Financial Assistance Cluster ? Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend that the College put a process in place to ensure all error reports are updated within the required 10 days. They should also establish a process to ensure all students who have...

Student Financial Assistance Cluster ? Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend that the College put a process in place to ensure all error reports are updated within the required 10 days. They should also establish a process to ensure all students who have a status change are accurately and timely reported to NSLDS. This process should include understanding of NSC?s processes and ensuring they are correctly reporting to NSLDS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A request for additional staffing due to the systems limitation has been submitted. Financial Aid will provide the registrar with the list of students who have aid so they can review those students in NSLDS and not rely on the clearinghouse. Name(s) of the contact person(s) responsible for corrective action: Siv Serene Barnum Planned completion date for corrective action plan: June 30, 2023

View Audit 33048

Finding 31658 (2022-001)

Material Weakness 2022

Fremont School District No. 79

IL

Cash Management Reporting

FREMONT SCHOOL DISTRICT NO. 79 44-063-1580-22 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS21 Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022- 001 Condition: The District did not review the general ledger and ISBE expe...

FREMONT SCHOOL DISTRICT NO. 79 44-063-1580-22 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS21 Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022- 001 Condition: The District did not review the general ledger and ISBE expenditure reports to ensure grant expenditures were posted and reported correctly. Plan: District has implemented procedures to determine grant expenditures were posted correctly in the general ledger as well as the ISBE expenditure reports. Anticipated Date of Completion: 10/31/2022 Name of Contact Person: Ivy Fleming Management Response: n/a

View Audit 31413

Finding 31657 (2022-008)

Significant Deficiency 2022

Housing for the Multi-Handicapped Blind

NY

HUD Housing Programs Reporting Significant Deficiency

Reporting views of responsible officials and planned corrective actions Management put in place an electronic work order system that keeps track of the work orders for the property and has put controls in place to actively monitor the system to ensure appropriate repairs are being completed in a tim...

Reporting views of responsible officials and planned corrective actions Management put in place an electronic work order system that keeps track of the work orders for the property and has put controls in place to actively monitor the system to ensure appropriate repairs are being completed in a timely manner.

View Audit 27899

Finding 31656 (2022-007)

Significant Deficiency 2022

Housing for the Multi-Handicapped Blind

NY

HUD Housing Programs Reporting Significant Deficiency

Reporting views of responsible officials and planned corrective actions Management will put in place procedures to ensure verification of tenant assets is done during recertification.

View Audit 27899

Finding 31655 (2022-006)

Material Weakness 2022

Housing for the Multi-Handicapped Blind

NY

Eligibility HUD Housing Programs Material Weakness

Reporting views of responsible officials and planned corrective actions Management will put controls and procedures in place that ensure all tenant files are maintained in accordance with the HUD Handbook.

View Audit 27899

Finding 31654 (2022-005)

Material Weakness 2022

Housing for the Multi-Handicapped Blind

NY

Allowable Costs / Cost Principles HUD Housing Programs Material Weakness

Reporting views of responsible officials and planned corrective actions Management will ensure that moving forward there are controls in place to ensure expenses are captured in the correct fiscal period and that at year end there is a final review of the transactions to ensure that everything is no...

Reporting views of responsible officials and planned corrective actions Management will ensure that moving forward there are controls in place to ensure expenses are captured in the correct fiscal period and that at year end there is a final review of the transactions to ensure that everything is not only properly entered, but properly classified as well.

View Audit 27899

Finding 31653 (2022-004)

Material Weakness 2022

Housing for the Multi-Handicapped Blind

NY

Allowable Costs / Cost Principles Special Tests & Provisions Material Weakness

Reporting views of responsible officials and planned corrective actions Management will put in place controls and procedures to annually evaluate the percentage of time staff dedicate to the organization to determine the correct allocation for payroll.

View Audit 27899

Finding 31652 (2022-003)

Material Weakness 2022

Housing for the Multi-Handicapped Blind

NY

Reporting Internal Control / Segregation of Duties Material Weakness

Reporting views of responsible officials and planned corrective actions Management will put in place controls and procedures to ensure financial reporting is complete, accurate, and timely.

View Audit 27899

Finding 31651 (2022-002)

Material Weakness 2022

Housing for the Multi-Handicapped Blind

NY

HUD Housing Programs Student Financial Aid Allowable Costs / Cost Principles

Reporting views of responsible officials and planned corrective actions Management will put in place controls and procedures to ensure principle, accrued interest, and interest expense on debt is properly accounted for and reported.

View Audit 27899

Finding 31650 (2022-001)

Material Weakness 2022

Housing for the Multi-Handicapped Blind

NY

HUD Housing Programs Material Weakness Reporting

Reporting views of responsible officials and planned corrective actions Management will ensure that security deposits are tracked so they can be recorded accordingly when there is a move in and/or move out. Moving forward management will put in place controls to ensure that the calculation is done a...

Reporting views of responsible officials and planned corrective actions Management will ensure that security deposits are tracked so they can be recorded accordingly when there is a move in and/or move out. Moving forward management will put in place controls to ensure that the calculation is done at the end of the fiscal year.

View Audit 27899

Finding 31646 (2022-007)

Significant Deficiency 2022

City of Baker City, Oregon

OR

Allowable Costs / Cost Principles Reporting Significant Deficiency

Management will report only expended grant funds on all future reporting. Furthermore, management is pursuing the possibility of amending the initial filing report of April 2022 for Coronavirus State and Local Fiscal Recovery Funds (ARPA) CFDA #21.027. Baker City has an upcoming second reporting to ...

Management will report only expended grant funds on all future reporting. Furthermore, management is pursuing the possibility of amending the initial filing report of April 2022 for Coronavirus State and Local Fiscal Recovery Funds (ARPA) CFDA #21.027. Baker City has an upcoming second reporting to CSLFRF as of April 30, 2023, and will report only expended funds at that time.

View Audit 28409

Finding 31638 (2022-009)

Significant Deficiency 2022

University of Illinois

IL

Reporting Matching / Level of Effort / Earmarking § 200.303

Finding 2022-009 Federal Funding Accountability and Transparency Act Reporting Plan: The University of Illinois Chicago has ensured that FFATA reporting is current. Any discrepancies between FSRS.gov and University records are actively being resolved. The University will continue to regularly monito...

Finding 2022-009 Federal Funding Accountability and Transparency Act Reporting Plan: The University of Illinois Chicago has ensured that FFATA reporting is current. Any discrepancies between FSRS.gov and University records are actively being resolved. The University will continue to regularly monitor. Expected Implementation Date: December 2022

View Audit 26102

Finding 31636 (2022-006)

Significant Deficiency 2022

University of Illinois

IL

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

Finding 2022-006 Errors in Reporting for NSLDS Plan: The unofficial withdrawal enrollment reporting process is a manual process for the University of Illinois Urbana-Champaign. The Office of the Registrar and the Office of Student Financial Aid are continuing to review the process and find ways to r...

Finding 2022-006 Errors in Reporting for NSLDS Plan: The unofficial withdrawal enrollment reporting process is a manual process for the University of Illinois Urbana-Champaign. The Office of the Registrar and the Office of Student Financial Aid are continuing to review the process and find ways to reduce the potential for human error. An additional staff member was hired in the Office of the Registrar and beginning January 2023 is reviewing all manually entered information. The Office of Student Financial Aid has implemented an additional check to ensure information provided to the Office of the Registrar is accurate. Expected Implementation Date: March 2023

View Audit 26102

Corrective Action Plans

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