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Finding 30720 (2022-012)
Material Weakness 2022
Civica Nevada
NV
Reporting Allowable Costs / Cost Principles Material Weakness
Finding Number: 2022-012 ? 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: 2022-012 ? 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 26690
Ehdoc Teamsters Residences, Inc.
FL
HUD Housing Programs Eligibility Reporting
Oversight Agency for Audit, EHDOC Teamsters Residences, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 3306...
Oversight Agency for Audit, EHDOC Teamsters Residences, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: July 1, 2021 through June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDING NO. 2022-002: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, CFDA 14.155 Recommendation: The Project should verify initial tenant income through the EIV system in a timely manner and maintain all required tenant documentation. Action Taken: Training will be provided to all managers regarding the importance of running the EIV 90 day Income Reports on a timely basis. Will instruct managers on how to set up alerts to run 90-day reports on our software One Site. If the Oversight Agency for Audit has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Accounting Manager
View Audit 25678
Ehdoc Teamsters Residences, Inc.
FL
HUD Housing Programs Reporting
Oversight Agency for Audit, EHDOC Teamsters Residences, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 3306...
Oversight Agency for Audit, EHDOC Teamsters Residences, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: July 1, 2021 through June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. SECTION III ? FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2022-001: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, CFDA 14.155 Recommendation: The Project should perform annual unit inspections and maintain all required tenant documentation. Action Taken: This was an oversight by the former community manager. Current staff has been trained on HUD requirements including move-in inspections. If the Oversight Agency for Audit has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Accounting Manager
View Audit 25678
Finding 30709 (2022-001)
Significant Deficiency 2022
Rhode Island School of Design
RI
Cash Management Reporting
Finding 2022-001: Higher Education Emergency Relief Funds (HEERF) Reporting 84.425E Education Stabilization Fund ? Student Aid Portion and 84.425F Education Stabilization Fund ? Institutional Portion Recommendation: The School should ensure it keeps up to date on the Department?s HEERF guidance and ...
Finding 2022-001: Higher Education Emergency Relief Funds (HEERF) Reporting 84.425E Education Stabilization Fund ? Student Aid Portion and 84.425F Education Stabilization Fund ? Institutional Portion Recommendation: The School should ensure it keeps up to date on the Department?s HEERF guidance and ensure that reporting is done accurately and timely. Action Taken: The School has posted the required reports on the school website as of March 31, 2023. The School has filed the required annual report on time, it was submitted on March 21, 2023 with a due date of March 24,2023. Name(s) of Contact Person(s) Responsible for Corrective Action: Anticipated Completion Date: If there are any questions regarding this corrective action plan please contact Thomas Mattos AVP of Finance/Controller at tmattos@risd.edu or 401-454-6649
View Audit 26828
Finding 30696 (2022-004)
Significant Deficiency 2022
Hot Springs School District No. 23-2
SD
Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512
2022-004. Finding: Compliance Findings ? Reporting Response: The Business Manager is the contact person at this entity responsible for the corrective action plan for this comment. The COVID pandemic has caused problems for our School District. Due at approximately the same time were the extended...
2022-004. Finding: Compliance Findings ? Reporting Response: The Business Manager is the contact person at this entity responsible for the corrective action plan for this comment. The COVID pandemic has caused problems for our School District. Due at approximately the same time were the extended audit for June 30, 2022, the annual report for June 30, 2023, and the proposed budget for the 2023-2024 school year. The late filing was caused by multiple financial processes being completed simultaneously.
View Audit 26740
Dallas Christian College
TX
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
Finding Number: 2022-003 Common Origination and Disbursement (COD) Dates Not Reflecting Actual Disbursement Dates Planned Corrective Action: date FA office will verify that disbursement date in COD matches the disbursement date on the student account. Person Responsible for Corrective Action Pla...
Finding Number: 2022-003 Common Origination and Disbursement (COD) Dates Not Reflecting Actual Disbursement Dates Planned Corrective Action: date FA office will verify that disbursement date in COD matches the disbursement date on the student account. Person Responsible for Corrective Action Plan: Jean Claude St. Juste, Financial Aid Administrator Anticipated Date of Completion: Immediate
View Audit 25908
Dallas Christian College
TX
Reporting Student Financial Aid Eligibility
Finding Number: 2022-002 Incorrect Enrollment Reporting to National Student Loan Data System (NSLDS) Planned Corrective Action: Change the academic software set up to more accurately reflect the last date of attendance for DCC Online classes by adding the last date possible for the student to att...
Finding Number: 2022-002 Incorrect Enrollment Reporting to National Student Loan Data System (NSLDS) Planned Corrective Action: Change the academic software set up to more accurately reflect the last date of attendance for DCC Online classes by adding the last date possible for the student to attend at the end of the last week (rather than the beginning of the week only). And, once the term has ended, exit anyone who has not registered (or pre-registered) for the next semester within two weeks of the end of the term. Person Responsible for Corrective Action Plan: Crystal Laidacker, Registrar Anticipated Date of Completion: Immediate
View Audit 25908
Finding 30684 (2022-001)
Significant Deficiency 2022
Bradford County District School Board
FL
Reporting Internal Control / Segregation of Duties
The District will ensure that staff is trained on procedures to ensure compliance in the future with the Federal quarterly reporting guidelines.
The District will ensure that staff is trained on procedures to ensure compliance in the future with the Federal quarterly reporting guidelines.
View Audit 25637
Finding 30670 (2022-002)
Significant Deficiency 2022
Realife Cooperative of Mankato
MN
Reporting Internal Control / Segregation of Duties
Housing and Urban Development Realife Cooperative of Mankato respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1 st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the Dece...
Housing and Urban Development Realife Cooperative of Mankato respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1 st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs and the summary schedule of prior audit findings are discussed below. The findings are numbered consistently with the numbers assigned in the schedules. Summary of audit results does not include findings and is not addressed. FINDINGS-FINANCIAL STATEMENT AUDIT Finding 2022-002 Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.
View Audit 24556
Finding 30660 (2022-004)
Material Weakness 2022
Umpqua Public Transportation District
OR
Reporting Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.302
Finding 2022-04 ? Fiscal Management System (Material Weakness) Criteria: CFR Part 200.302.b Auditee Responsibilities includes the requirement that the financial management system of each non-Federal entity provide the following. Identification, in its accounts, of all Federal awards received and ...
Finding 2022-04 ? Fiscal Management System (Material Weakness) Criteria: CFR Part 200.302.b Auditee Responsibilities includes the requirement that the financial management system of each non-Federal entity provide the following. Identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received. Accurate, current, and complete disclosure of the financial results of each Federal award or program. Condition: During the audit of Umpqua Public Transportation District for Fiscal Year 2021-2022, the district provided auditor with Separate and Identifiable General Ledger reports that showed a clear division between Federal, State and Local expenditures and revenues. However, the separation was done retroactivity and was not been completed for the entire fiscal year or life of grants. This deficiency was instrumental in causing the general ledger to be inadequate for financial and Federal Award Reporting. Cause: The District had originally relied on unskilled individuals for structuring and recording activities in their general ledger. District management did not have sufficient staff or monitoring policies to recognize and correct the deficiency. While trained staff have been hired at Umpqua Public Transportation District, and improvements made to the general ledger and recording of Federal grants, improvements are still necessary to meet the full requirements of CFR Part 200.302.b Auditee Responsibilities. Effect or Potential Effect: Potential for incorrect financial reporting, and untimely results, with the inability to rely on the general ledger for correct and timely information. Questioned Cost: No Context: While federal grant revenues and expenditures are now tracked using the general ledger ?jobs? indicators, additional recording is needed to track the matching portions of the costs and revenues of those federal grants. The lack of completed effort at separating revenues or expenditures by grant may lead to errors in reporting expenditures for Federal Awards. Repeat of a Prior-Year Finding: Yes, Findings and Questioned Costs 2021-11 Recommendation: We recommend that Umpqua Public Transportation District improve their general ledger structure to meet the requirement for separate accounts for Federal awards for program revenues and program expenditures. We also recommend that the district establish policies and procedures to ensure that all program revenues and expenditures are reported in the correct fiscal year. In addition, we recommend that the district establish a training program and policies and procedures for staff and management to receive appropriate training for administering and recording Federal Grant revenues and expenditures. District's Response: The District concurs with the recommendation. General ledger accounts separating Federal, State, and Local revenues and related expenditures will be designed and implemented. Corrective Action Plan: The District has hired a Finance Manager to oversee the day-to-day financial operations of the district. The Finance Manager has developed an accounting system for separating Federal, State, and Local revenues and related expenditures. This will allow the activities of the district to be recorded in a manner that allows for reporting in compliance with federal requirements. Planned Implementation Date: July 1, 2022 Responsible Person: General Manager, Umpqua Public Transit District
View Audit 35618
Finding 30658 (2022-002)
Material Weakness 2022
Umpqua Public Transportation District
OR
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302
Finding 2022-02 ? Fiscal Management System, Ensure Compliance with Federal Regulations Over Accounting Systems (Material Weakness) Criteria: Management is responsible for establishing and maintaining effective internal control over financial reporting. Internal controls should allow management or...
Finding 2022-02 ? Fiscal Management System, Ensure Compliance with Federal Regulations Over Accounting Systems (Material Weakness) Criteria: Management is responsible for establishing and maintaining effective internal control over financial reporting. Internal controls should allow management or employees in the normal course of performing their assigned functions to prevent or detect material misstatements in the financial reporting of all district funds. The Internal Control ? Integrated Framework, published by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) and the U.S. Government Accountability Office Standards for Internal Control in the Federal Government specify that a satisfactory control environment is only effective when there are adequate control activities in place. Effective control activities dictate that a review is performed to verify the accuracy and completeness of financial information reported. The Federal Grant Activity Schedule captures amounts that must be accurate and complete in order to ensure the accuracy of the financial and federal information reported on such schedule to verify the accuracy and completeness of financial information reported. CFR Part 200.302.b Auditee Responsibilities includes the requirement that the financial management system of each non-Federal entity provide the following. Identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received. Accurate, current, and complete disclosure of the financial results of each Federal award or program. Condition: During the audit of Umpqua Public Transportation District for Fiscal Year 2021-2022, the district provided auditor with Separate and Identifiable General Ledger reports using QuickBooks Jobs feature, that showed identification between individual grant expenditures and revenues. Entries were prepared or recorded using the jobs feature, but not on a timely basis throughout the year, as portions were completed retroactively, and general ledger restated for the entire fiscal year. This deficiency was instrumental in causing the general ledger to be inadequate for financial and Federal Award Reporting for a large portion of the year. Cause: The District had relied on inadequately trained individuals to record activities and setup of their general ledger. The accounting records were retroactively constructed to meet Federal award reporting purposes, but late in the fiscal year. District management did not have sufficient training or monitoring policies to recognize and correct the deficiency. Effect or Potential Effect: Failure to record transactions timely into the general ledger for Umpqua Public Transportation District, and lack of proper accounting structure separating revenues and expenditures into each Federal and State or Local grant may result in transactions not being properly included in the district?s financial statements. The potential for incorrect financial reporting, and untimely results, with the inability to rely on the general ledger for correct and timely information, may also cause misstatement of financial statements, and inappropriate reporting of federal awards. Questioned Cost: No Context: Restatement of the general ledger was necessary for proper reporting of grants for the Schedule of Federal Awards. Tracking of matching local and state grants remains ineffective. Repeat of a Prior-Year Finding: Yes, Financial Statement Findings 2021-4 Recommendation: We recommend that Umpqua Public Transportation District improve their general ledger structure to meet the requirement for separate accounts for Federal awards for program revenues and program expenditures. In addition, we recommend that the district establish policies and procedures to ensure that all required matching of grant expenditures be recorded in sufficient detail tracking to ensure that all matching program revenues and expenditures are reported correctly in the fiscal year. We also recommend that the district continue training program, policies and procedures for staff and management for administering and recording Federal Grant revenues and expenditures. District's Response: The District concurs with the recommendation. General ledger accounts separating Federal, State, and Local revenues and related expenditures will be adhered to and further training implemented. Corrective Action Plan: The District hired a Finance Manager to oversee the day-to-day financial operations of the district. The Finance Manager retroactively created accounting records to separate grant revenues and related expenditures, for both Federal grant records as well as State grant records. The Finance Manager will improve the general ledger to allow the recording of the matching identification for each federal grant. This will allow the activities of the district to be recorded in a manner that allows for reporting in compliance with federal requirements. Planned Implementation Date: July 1, 2022 Responsible Person: General Manager, Umpqua Public Transit District
View Audit 35618
Finding 30657 (2022-001)
Significant Deficiency 2022
Umpqua Public Transportation District
OR
Cash Management Reporting Significant Deficiency
Finding 2022-01 - Source Documentation, Strengthen Controls over Financial Reporting (Significant Deficiency) Criteria: Management is responsible for establishing and maintaining effective internal control over financial reporting. Internal controls should allow management or employees in the no...
Finding 2022-01 - Source Documentation, Strengthen Controls over Financial Reporting (Significant Deficiency) Criteria: Management is responsible for establishing and maintaining effective internal control over financial reporting. Internal controls should allow management or employees in the normal course of performing their assigned functions to prevent or detect material misstatements in the financial reporting of all district funds. Condition: District prepared drawdown calculations according to an internal reconciliation spreadsheet tool outside of the General Ledger rather than utilizing proper General Ledger expenditure and supporting backup information. Cause: General ledger recording, or reconciling procedures were not enforced or completed. Dependable general ledger data was not available. Effect or Potential Effect: The lack of effective internal control activities over financial reporting could allow for inadvertent errors, such as calculation errors, payments for unauthorized purposes, and result in improper financial reporting. Questioned Cost: No Context: During our testing of expenditures, we found no Federal drawdown reimbursement requests selected for testing that did not reconcile to their corresponding expenditures. Repeat of a Prior-Year Finding: Yes, Financial Statement Findings 2021-1 Recommendation: The District should establish a more detailed process for the review and approval of GAAP package Reporting, and grant progress reporting. As part of this process, the individual underlying and supporting worksheets and calculations should be subject to independent challenge, review and approval at a sufficiently detailed level whereas calculation and other errors are prevented and detected in a timely manner. District's Response: The District had originally relied on a consultant accounting professional for recording activity in the general ledger. General ledger activity was not available timely, or in sufficient quality such that the General Manager could rely upon the general ledger to gather information for reporting to grantors. Consequently, the General Manager developed and relied upon their own spreadsheet records for grant reimbursement requests. The district has now incorporated more grant specificity within the general ledger, but the spreadsheet is still being relied upon to calculate and support grant activity. Corrective Action Plan: The District hired a Finance Manager to oversee the day-to-day financial operations of the District. Improvements are ongoing, but will not be sufficient for general ledger based reporting until FY 2022-2023, when it is anticipated that this will allow the activities of the district to be recorded and managed within the general ledger. Planned Implementation Date: July 1, 2022 Responsible Person: General Manager, Umpqua Public Transit District
View Audit 35618
Finding 30654 (2022-001)
Significant Deficiency 2022
Providence Center INC
MD
Reporting
Recommendation: We recommend management improve controls to ensure reports are completed in accordance with instructions and consult with grant lawyers or experts to help complete any major reports. Action Taken: The Organization agrees with the finding and has implemented procedures to ensure that ...
Recommendation: We recommend management improve controls to ensure reports are completed in accordance with instructions and consult with grant lawyers or experts to help complete any major reports. Action Taken: The Organization agrees with the finding and has implemented procedures to ensure that the Organization is following federal reporting requirements.
View Audit 33266
Finding 30638 (2022-002)
Material Weakness 2022
Housing Authority of the County of Dauphin
PA
HUD Housing Programs Reporting Internal Control / Segregation of Duties
Planned Corrective Action: Applicable staff will be briefed on the finding and training will be provided on both written policy and procedure. The Housing Authority has a quality assurance program to monitor and ensure the completion and accuracy of Annual Recertifications, which includes HUD-50058....
Planned Corrective Action: Applicable staff will be briefed on the finding and training will be provided on both written policy and procedure. The Housing Authority has a quality assurance program to monitor and ensure the completion and accuracy of Annual Recertifications, which includes HUD-50058. The Housing Authority will continue to implement its file review system for the Section 8 Program. Although the system cannot ensure 100% compliance, its effectiveness is demonstrated in the high percentage of compliance. Anticipated Completion Date: 6/30/23. Responsible Contact Person: Leah Eppinger, Executive Director.
View Audit 25631
Finding 30623 (2022-011)
Material Weakness 2022
Charter County of Wayne, Michigan
MI
Procurement, Suspension & Debarment Subrecipient Monitoring Eligibility § 200.501
Federal Program: ALN 10.557, U.S. Department of Agriculture (? WIC Special Supplemental Nutrition Program for Women, Infants, and Children) Condition per Auditor: Controls in place were not adequate to ensure the County maintained responsibility for compliance with eligibility standards when eligibi...
Federal Program: ALN 10.557, U.S. Department of Agriculture (? WIC Special Supplemental Nutrition Program for Women, Infants, and Children) Condition per Auditor: Controls in place were not adequate to ensure the County maintained responsibility for compliance with eligibility standards when eligibility determinations are made by the contractor. Planned Corrective Action: Management will implement and follow a process of reviewing of eligibility intake and certification performed by contractor employees by internal County representative. This will be completed by the internal county WIC Compliance Manager or designee and will utilize the audit tools provided by the state that includes monitoring of eligibility intake and certification. The WIC Compliance Manager will request contractors to complete audit reporting templates monthly and flag any items in need of further investigation with the contractor. Anticipated Completion Date: 9/30/2024 Responsible Contact Person: Natalie Dean Wood and Dr. Avani Sheth
View Audit 26048
Finding 30619 (2022-002)
Material Weakness 2022
Warden School District No. 146-161
WA
Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Warden School District No. 146-161 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal R...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Warden School District No. 146-161 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-002 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Kassandria Rouleau, Director of Finance 101 W. Beck Way Warden, WA 98857-9401 Corrective action the auditee plans to take in response to the finding: All parties contracting services will receive training on prevailing wage compliance. The business manager will review and ensure the requirements are being met. Anticipated date to complete the corrective action: April 2023
View Audit 24797
University of California
CA
Student Financial Aid Eligibility Reporting
2022-004 ? Enrollment Reporting Cluster: Student Financial Assistance Sponsoring Agency: Department of Education Award Names: Federal Pell Grant Program and Federal Direct Student Loans Award Numbers: Not applicable Assistance Listing Titles: Federal Pell Grant Program and Federal Direct Student Lo...
2022-004 ? Enrollment Reporting Cluster: Student Financial Assistance Sponsoring Agency: Department of Education Award Names: Federal Pell Grant Program and Federal Direct Student Loans Award Numbers: Not applicable Assistance Listing Titles: Federal Pell Grant Program and Federal Direct Student Loans Assistance Listing Numbers: 84.063 and 84.268 Award Year: 2021-2022 Pass-through entity: Not applicable Campus 1 The mismatch between the enrollment effective dates on the campus-level and program-level reports identified by PwC auditors occurred due to a bug in the Campus Solutions system during the calculation of enrollment status change dates. The campus-level status date was sometimes incorrectly set as blank, which was then set to the term start date by NSLDS import process. As of September 14, 2022, the Office of the Registrar has modified the program that creates the NSLDS data file to correct the blank status dates, removing the mismatches that were found by PwC auditors. This ensures that the campus-level and program-level effective dates match. Campus 2 Historically, reporting to the National Student Clearinghouse (the ?Clearinghouse?) of students? enrollment status, e.g., full-time status, has been accomplished via enrollment files. These files are submitted at least every 30 days to ensure changes in enrollment status, especially withdrawals, are captured in a timely manner. To update enrollment status to graduated, two other processes have been relied upon: ? The first process uses Graduates Only files. Relying on the Clearinghouse?s advice, Graduates Only files are submitted for spring quarter only. ? The second process is the degree file submissions to support third-party verification of students? degrees through the Clearinghouse. When a degree file is submitted, the enrollment status should be updated to graduated. The issue exists with the second process where, for a variety of reasons, the Clearinghouse process does not successfully update every enrollment record with a graduated status when the degree file is submitted. These problems typically occur when students have been in more than one Clearinghouse branch, such as medical students in more than one degree program, students receiving their degree in a quarter in which they were not registered, and students who do not have a SSN. The campus began to recognize these problems in the summer of 2022 and had already decided to utilize a feature available in the quarterly Clearinghouse enrollment reporting to send a graduated status, rather than full-time status, whenever a student has graduated. This change, which is scheduled to be implemented in March 2023, will resolve most of the issues in which students may not have been reported to NSLDS as graduated. Effective immediately, error reports will be methodically checked and resolved after degree files are submitted to the Clearinghouse to ensure that enrollment records are updated for every student. By adjusting and coordinating the timing and sequencing of file submissions, the number of ?false? errors will be greatly reduced, and the error resolution process will be manageable. The resequencing of files submission will begin with the Spring 2023 semester. These two steps, in addition to the continuation of enrollment and degree reporting, should eliminate cases of students not being reported to NSLDS as graduated. For inquiries regarding this finding, please contact Cruz Grimaldo (510) 316-2932 and Jerry Lopez at (415) 476-4181 who are responsible for the corrective action.
View Audit 24869
University of California
CA
Student Financial Aid Subrecipient Monitoring Matching / Level of Effort / Earmarking
2022-002 ? Reporting into the Common Origination and Disbursement (COD) System Cluster: Student Financial Assistance Sponsoring Agency: Department of Education Award Names: Federal Pell Grant Program and Federal Direct Student Loans Award Numbers: Not applicable Assistance Listing Titles: Federal P...
2022-002 ? Reporting into the Common Origination and Disbursement (COD) System Cluster: Student Financial Assistance Sponsoring Agency: Department of Education Award Names: Federal Pell Grant Program and Federal Direct Student Loans Award Numbers: Not applicable Assistance Listing Titles: Federal Pell Grant Program and Federal Direct Student Loans Assistance Listing Numbers: 84.063 and 84.268 Award Year: 2021-2022 Pass-through entity: Not applicable Management provides robust, on-going training related to disbursement and federal reporting timeframes. Most recently, the COD reporting requirements were reviewed in the monthly Office of Financial Aid and Scholarships management meeting, inclusive of managers within each unit of the office and IT. The student records outside of the normal parameters identified challenges within our current SIS system and staffing limitations. The student information system in place is aging and lacks flexible controls. The Office of Financial Aid and Scholarships is migrating to a new student information system (Oracle SFP) for the 2024-25 academic year. We are reengineering our disbursement process to maximize the enhanced controls and automation within Oracle SFP to ensure compliance with disbursement and federal reporting timeframes. Until a more robust system is in place, management will develop exception reports to identify discrepancies in FAME versus COD disbursement dates beginning with the 2023 summer term. Exception reports will be reviewed bi-weekly to ensure compliance with the required reporting timeline. Additionally, management continues to request additional full-time professional staff to support the administration of federal student aid and ensure regulatory compliance in all areas as federal, state and institutional aid programs continue to expand and evolve. For inquiries regarding this finding, please contact Rebecca Sanchez at (949) 824-8262 who is responsible for the corrective action.
View Audit 24869
Finding 30609 (2022-008)
Significant Deficiency 2022
University of California
CA
Reporting § 200.502 § 200.510
2022-008 ? Completeness and accuracy of certain COVID-19 programs on the Prior Year Schedule of Expenditures of Federal Awards (SEFA) - (Significant Deficiency) Cluster: Not applicable Sponsoring Agency: Department of Health and Human Services (HHS) - Health Resources and Services Administration (H...
2022-008 ? Completeness and accuracy of certain COVID-19 programs on the Prior Year Schedule of Expenditures of Federal Awards (SEFA) - (Significant Deficiency) Cluster: Not applicable Sponsoring Agency: Department of Health and Human Services (HHS) - Health Resources and Services Administration (HRSA) and Department of Education Award Names: COVID-19 Provider Relief Fund (PRF) and COVID-19 Higher Education Emergency Relief Fund (HEERF) Institutional Portion Award Numbers: Not applicable and P425F202269 Assistance Listing Titles: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution and COVID-19 HEERF Institutional Portion Assistance Listing Number: 93.498 and 84.425F Award Year: 2020-2021 and 2020-2022 Pass-through entity: Not applicable Management agrees that additional controls should be implemented to ensure the accuracy and completeness of the SEFA. As a result of the prior year omissions discovered during the current year SEFA preparation and Single Audit, the University performed a reconciliation (prior to issuance of the audit report) of the PRF payments reflected in the HRSA reporting portal systemwide. The reconciliation did not identify any misstatements other than those described in the finding. The University of California Office of the President (UCOP) will work with campuses to fully reconcile PRF for the fiscal year 2023. Also beginning in 2023, campuses and medical centers will be assigned responsibility for reviewing and signing off on their respective final SEFAs, inclusive of HEERF, PRF, and any other atypical federal programs that are not captured in the campuses? financial system (e.g., those for which there is not expense recognition in a federal fund). The Systemwide Controller will also be included in the review process and signoff on the final SEFA reports. Beginning in FY 2024, the University will implement more comprehensive financial reporting controls as follows: ? Interim SEFA reports, inclusive of atypical programs, will be prepared centrally and distributed to campuses for review and alignment with campus records. Campus management will be tasked with the responsibility for overall review and signoff for both interim and final SEFA reports. ? The Systemwide Controller will also be included in the review process by performing an overall review and signoff for the final SEFA report. For inquiries regarding this finding, please contact Barbara Cevallos at (510) 987-0013 who is responsible for the corrective action.
View Audit 24869
University of California
CA
Subrecipient Monitoring Reporting
2022-006 ? Quarterly HEERF Reporting Cluster: Not applicable Sponsoring Agency: Department of Education Award Names: COVID-19 Higher Education Emergency Relief Fund (HEERF) Student Portion and COVID-19 HEERF Supplemental Assistance to Institutions of Higher Education (SAIHE) Program Award Numbers: ...
2022-006 ? Quarterly HEERF Reporting Cluster: Not applicable Sponsoring Agency: Department of Education Award Names: COVID-19 Higher Education Emergency Relief Fund (HEERF) Student Portion and COVID-19 HEERF Supplemental Assistance to Institutions of Higher Education (SAIHE) Program Award Numbers: P425F202269 and P425S210019 Assistance Listing Titles: COVID-19 HEERF Student Portion and COVID-19 HEERF SAIHE Program Assistance Listing Number: 84.425E and 84.425S Award Year: 2020-2022 Pass-through entity: Not applicable The campus received an allocation under 84.425S funding and elected to split the allocation, 50% for institutional purpose and 50% for student emergency grants. Since 50% was allocated as student emergency grants, expenditures were reported under the student emergency grants section (84.425E) incorrectly. Per recommendations, the University will amend the June 30, 2022, report and will ensure that these expenditures are not reported under section 84.425E of future HEERF quarterly and annual reports. This amendment will be processed no later than March 15, 2023. Additionally, campus will review all previous reports and amend as necessary with a target completion date in April 2023. For inquiries regarding this finding, please contact Cruz Grimaldo (510) 316-2932 who is responsible for the corrective action.
View Audit 24869
Amistad, Inc.
ME
Reporting Internal Control / Segregation of Duties
Views of Responsible Officials and Planned Corrective Action: Reports are now being filed timely. Management is creating checklists to ensure all performance and financial reports are properly reviewed and timely filed.
Views of Responsible Officials and Planned Corrective Action: Reports are now being filed timely. Management is creating checklists to ensure all performance and financial reports are properly reviewed and timely filed.
View Audit 25423
Area Agency on Aging of Northwest Arkansas, Inc.
AR
Reporting § 200.512 § 200.520
FINDINGS ? FEDERAL AWARD FINDINGS 2022-001 Single Audit Data Collection Form Not Filed By Due Date Recommendation: We recommend that Area Agency on Aging of Northwest Arkansas, Inc. & Subsidiaries develop specific procedures to ensure that the audit report is received prior to the March 31 reportin...
FINDINGS ? FEDERAL AWARD FINDINGS 2022-001 Single Audit Data Collection Form Not Filed By Due Date Recommendation: We recommend that Area Agency on Aging of Northwest Arkansas, Inc. & Subsidiaries develop specific procedures to ensure that the audit report is received prior to the March 31 reporting deadline. Action taken: Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries will develop procedures to ensure that the audit field work is scheduled with sufficient time to allow the audit report and data collection form to be filed timely in the future. Name of contact person responsible for corrective action: Brad Bailey Anticipated completion date for the corrective action: September 8, 2023
View Audit 30605
Wellesley College
MA
Student Financial Aid Reporting Matching / Level of Effort / Earmarking § 200.303
Finding No.: 2022-001 ? Special Tests Federal Agency: Department of Education Pass-through Entity: Direct Federal Program: Student Financial Assistance Cluster - Federal Direct Loan Program, Federal Pell Grant Program CFDA Number: 84.268, 84.063 Federal Award Numbers: P268K201616, P063P191616 Federa...
Finding No.: 2022-001 ? Special Tests Federal Agency: Department of Education Pass-through Entity: Direct Federal Program: Student Financial Assistance Cluster - Federal Direct Loan Program, Federal Pell Grant Program CFDA Number: 84.268, 84.063 Federal Award Numbers: P268K201616, P063P191616 Federal Award Year: July 1, 2021 ? June 30, 2022 Compliance Requirement: Special Tests, Enrollment Reporting Condition The College generally certifies its enrollment reports through rosters provided to the NSC. Of the sixty (60) students with enrollment changes we selected for test work, we noted the following students whose changes in enrollment status were not timely transmitted to NSLDS. For six (6) students, the College was notified of the student?s status change and the change was not timely reported to NSLDS. The College did not report the status change until 75-88 days following notification of the change in status. View of College Officials The College recognizes the importance of both timely and accurate reporting related to student status changes with respect to federal requirements. The College has been actively working to implement changes in procedure to ensure compliance with federal regulations. Corrective Action The College has updated its reporting schedule to NSLDS to reporting on a monthly basis at a minimum. The College also a manual review procedure that will help to ensure all status changes are reported timely to NSLDS. Additionally, an interdepartmental working group convened to evaluate, test and implement improvements through automation. Due to limitations with the student information system (Workday), the College continues to engage with the software vendor and other users to evaluate possible improvements and efficiencies in an effort to minimize manual processing without introducing additional compliance risks.
View Audit 37053
Sessions Village 202 171-Ee015
WA
HUD Housing Programs Reporting Internal Control / Segregation of Duties
Finding 2022-001: Section 202 Supportive Housing for the Elderly, Capital Advance and Project Rental Assistance Contract, ALN 14.157; HOME Investment Partnerships Program, ALN 14.239 Anticipated Completion Date: February 8, 2023 Recommendation: It was recommended Sessions Village 202 implement ...
Finding 2022-001: Section 202 Supportive Housing for the Elderly, Capital Advance and Project Rental Assistance Contract, ALN 14.157; HOME Investment Partnerships Program, ALN 14.239 Anticipated Completion Date: February 8, 2023 Recommendation: It was recommended Sessions Village 202 implement internal controls to ensure that the audited financial statements are filed in accordance with the regulatory agreement. Action Taken: Sessions Village 202 will follow the filing requirements of the regulatory agreement going forward.
View Audit 36065
Finding 30567 (2022-002)
Material Weakness 2022
Sessions Village 202 171-Ee015
WA
HUD Housing Programs Allowable Costs / Cost Principles Eligibility
Finding 2022-002: Section 202 Supportive Housing for the Elderly, Capital Advance and Project Rental Assistance Contract, ALN 14.157; HOME Investment Partnerships Program, ALN 14.239 Anticipated Completion Date: September 30, 2023 Recommendation: It was recommended Sessions Village 202 complete...
Finding 2022-002: Section 202 Supportive Housing for the Elderly, Capital Advance and Project Rental Assistance Contract, ALN 14.157; HOME Investment Partnerships Program, ALN 14.239 Anticipated Completion Date: September 30, 2023 Recommendation: It was recommended Sessions Village 202 complete new HUD-50059-A forms for residents where the form was missing from their file. After the new HUD-50059-A forms are completed, it was recommended Sessions Village 202 contact their HUD account executive and determine the corrective action needed to revise the housing assistance payment vouchers, if necessary. Also, it was recommended staff involved in the tenant eligibility process review the requirements and revise their current internal controls over tenant eligibility needed to ensure the appropriate procedures are performed going forward. Action Taken: Sessions Village 202 obtained the new HUD-50059-A form effective June 6, 2022 for one of the residents where it was missing. The second resident has moved out of the community, and therefore they are unable to obtain the document. Sessions Village will contact their HUD account executive and determine the corrective action needed to revise the housing assistance payment vouchers. The Property Manager will implement controls to ensure the appropriate forms are completed correctly and are kept in the files going forward.
View Audit 36065
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