Corrective Action Plans

Finding 42688 (2022-001)

Significant Deficiency 2022

University of Science and Arts of Oklahoma

OK

Reporting

The finance team has modified its quarterly reporting procedures memo to include the task of submitting the Quarterly Budget and Expenditure Reporting under CARES Act form to the webmaster upon completion. The team has also set calendar reminders to remind staff to submit the form no later than 10 d...

The finance team has modified its quarterly reporting procedures memo to include the task of submitting the Quarterly Budget and Expenditure Reporting under CARES Act form to the webmaster upon completion. The team has also set calendar reminders to remind staff to submit the form no later than 10 days after the end of each calendar quarter.

View Audit 39270

Finding 42678 (2022-001)

Significant Deficiency 2022

Florida Living Options, INC

IL

Questioned Costs Reporting Internal Control / Segregation of Duties § 200.303

Identifying Number: 2022-001 Corrective Action Taken or Planned: Ron Wilson is responsible to ensure corrective actions are taken. Management reviews the reported grant expenditures. Management believes this review process to be adequate.

View Audit 54111

Finding 42674 (2022-002)

Material Weakness 2022

Fall River Housing Authority

RI

HUD Housing Programs Material Weakness Reporting

INTRODUCTION: The last three years have been challenging to the FRHA on many fronts. There were vacancies in several key executive management positions, the Executive Director abruptly retired, and particularly the Director of Finance position had seen three people serve in that role. There was also...

INTRODUCTION: The last three years have been challenging to the FRHA on many fronts. There were vacancies in several key executive management positions, the Executive Director abruptly retired, and particularly the Director of Finance position had seen three people serve in that role. There was also the COVID-19 pandemic, where key staff people were absent, or working remotely as labor laws were relaxed. Emergency Contracts were issued with many of the formal bidding policies and procedures being forgiven, making it more difficult on internal controls over financial reporting. REMEDY: Stability has been restored with the hiring of a new Executive Director and Deputy Executive Director along with the Director of Finance position. The FRHA is working closely with HUD and DHCD officials, in setting up automated reminders of all Financial Reporting Deliverables to all key personnel. The Executive Director is also meeting bi-monthly with all FRHA Financial team members to review monthly financial requirements. The Executive Director is further forging a stronger professional relationship with the FRHA Fee Accountants and Auditors to establish better communication on all Financial Controls.

View Audit 53305

Finding 42672 (2022-002)

Significant Deficiency 2022

Network Housing 92, Inc.

OH

HUD Housing Programs Internal Control / Segregation of Duties Reporting

Finding Number: 2022-002 Condition: The Organization failed to make the required reserve for replacements deposits in the current fiscal year. Planned Corrective Action: Management agrees with the finding as reported. Management has instituted procedural changes to ensure that all required deposits ...

Finding Number: 2022-002 Condition: The Organization failed to make the required reserve for replacements deposits in the current fiscal year. Planned Corrective Action: Management agrees with the finding as reported. Management has instituted procedural changes to ensure that all required deposits are made monthly. Additionally, management has taken steps to deposit all delinquent deposits. Contact person responsible for corrective action: Paul Anderson, CFO Anticipated Completion Date: 12/31/2023

View Audit 53087

Finding 42670 (2022-001)

Significant Deficiency 2022

University of Dubuque

IA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Finding: The University did not timely or accurately report enrollment changes to the National Student Loan Data System (NSLDS). Corrective Actions Taken or Planned: The Registrar?s Office submits a monthly report to the National Student Loan Clearinghouse. For a brief period of time the process fo...

Finding: The University did not timely or accurately report enrollment changes to the National Student Loan Data System (NSLDS). Corrective Actions Taken or Planned: The Registrar?s Office submits a monthly report to the National Student Loan Clearinghouse. For a brief period of time the process for this was inconsistent. After a review of the procedures the issue has been fixed. Also, to ensure withdrawn dates during the semester are being reported on a timely basis Financial Planning will manually enter dates of withdrawn students to National Student Loan Data Systems (NSLDS). Students who have withdrawn at the end of the semester will be manually entered and monitored closely by the Registrar?s Office who will adjust reporting schedule to ensure timely reporting of withdrawn dates. Person Responsible: Sara Sroka (ssroka@dbq.edu) Anticipated completion date: 10/19/2022

View Audit 53483

Finding 42662 (2022-001)

Significant Deficiency 2022

Hias & Council Migration Service of Philadelphia

PA

Questioned Costs Reporting Significant Deficiency

U.S. Department of State U.S. Refugee Admissions Program ? ALN 19.510 Audit Finding: 2022-001 ...

U.S. Department of State U.S. Refugee Admissions Program ? ALN 19.510 Audit Finding: 2022-001 Planned Corrective Action: Management agrees with the finding and has taken corrective action by purchasing and implementing software which will track the employee?s actual time spent.

View Audit 53266

Finding 42661 (2022-002)

Significant Deficiency 2022

Primary Care Health Services, Inc.

PA

Reporting

MANAGEMENT WILL REVIEW AND MODIFY THE CLOSING PROCESS FOR ALL REQUIRED REPORTS TO ENSURE TIMELY SUBMISSION.

View Audit 53492

Finding 42659 (2022-006)

Material Weakness 2022

Virginia Union University

VA

Questioned Costs Reporting

See corrective action plan for chart/table.

View Audit 53516

Finding 42656 (2022-001)

Material Weakness 2022

Corn Hill Housing Development Fund Corporation

NY

HUD Housing Programs Eligibility Reporting

2022-001: Section 811, Assistance Listing No. 14.181 One tenant file was selected for testing. However, this tenant file could not be located. As a result, the following documentation could not be located to determine eligibility, as required by the HUD regulations: ? Form HUD-50059, Owner?s Ce...

2022-001: Section 811, Assistance Listing No. 14.181 One tenant file was selected for testing. However, this tenant file could not be located. As a result, the following documentation could not be located to determine eligibility, as required by the HUD regulations: ? Form HUD-50059, Owner?s Certification of Compliance ? A completed and signed application ? The signed lease agreement ? The move-in and move-out inspection forms Recommendation: We recommend the Corporation establish procedures for maintaining tenant files to comply with HUD requirements for verification of tenant information, as required. Action Taken: Management agrees with the recommendation and will establish procedures with the managing agent to ensure all tenant files are maintained in accordance with HUD regulations.

View Audit 53271

Finding 42655 (2022-003)

Significant Deficiency 2022

City of Marysville, California

CA

Reporting

Finding 2022-003 ? Schedule of Expenditures of Federal Award (SEFA) ? Significant Deficiency All grants will be reviewed and each individual grant tracking summary will indicate source of grant, whether federal, state, or other, all assistance listing numbers will be added as needed and our master ...

Finding 2022-003 ? Schedule of Expenditures of Federal Award (SEFA) ? Significant Deficiency All grants will be reviewed and each individual grant tracking summary will indicate source of grant, whether federal, state, or other, all assistance listing numbers will be added as needed and our master grant tracking summary will be updated to include the source. When completing the SEFA, it will be prepared at the same time of the master grant tracking summary for comparison. We are also working on a grant policy and checklist that will allow for the collection of needed information and materials.

View Audit 52521

Finding 42648 (2022-004)

Significant Deficiency 2022

Isothermal Planning and Development Commission

NC

HUD Housing Programs Reporting Significant Deficiency

Finding: 22-04 Name of Contact Person: Charlotte Sullivan, Finance Director Corrective Action Plan: FRC has contracted with an independent CPA to complete the electronic filing of the 2021 and 2022 audited financial information to HUD. Proposed Completion Date: Immediately.

View Audit 50848

Finding 42637 (2022-004)

Significant Deficiency 2022

Morrow County School District No. 1

OR

Reporting Subrecipient Monitoring Significant Deficiency

Morrow County School District #1 respectfully submits the following corrective action plan in response to deficiencies reported in our audit of fiscal year ended June 30, 2022. The audit was completed by the independent auditing firm Dickey and Tremper, LLP and reported the deficiencies listed below...

Morrow County School District #1 respectfully submits the following corrective action plan in response to deficiencies reported in our audit of fiscal year ended June 30, 2022. The audit was completed by the independent auditing firm Dickey and Tremper, LLP and reported the deficiencies listed below. US DEPARTMENT Of EDUCATION Education Stabilization Fund (ESF)- Elementary and Secondary School Emergency Relief (ESSER) Fund CFDA# 84.425D Significant Deficiency #2022-004 Auditor Discussion and Recommendation: Condition and criteria: The District should have control processes in place to ensure that monitoring procedures are in place for large contracts. The District contracted work for the engineering and design of HVAC improvements. For 2 of 3 invoices, payments were made from summary invoices rather than from application and certification of payment. We also did not locate a specific contract for the project, just a proposal. When the application and certification of payments were received, there were errors and changes requiring final reconciliation and accruals. Cause: There were changes in personnel at the District during the year and the ESSER grant is fairly new to the District. In addition, the invoices from the contractor did not initially contain all of the required information. Context and effect: We reviewed 100% of the invoices for the project and $38,324 was accrued as a year end liability and additional expense when the final contractor billing was received. This affected both grant revenue and expenses and led to adjustments on the Schedule of Expenditures of Federal Awards (SEFA). Auditor?s recommendation: We recommend enhanced monitoring procedures for large contracts and that application and certification for payment be reviewed and approved by an official with knowledge of the project and status before payment is issued. We also recommend contracts containing language applicable to Federal programs be prepared for all large projects. Management?s Plan of Action: Individuals Involved: Matt Combe, Superintendent/Management Gabriel Hansen, Chief Financial Officer/Business Manager Brandi Sweeney, Maintenance Coordinator Plan: Management has assigned the Business manager review of contract request for payment prior to payment and also for the cutoff date for reporting. The Business manager will request from contractors any information needed to properly allocate payment to proper periods prior to payments being issued. Team meeting will be held to discuss the progress of projects for the district to keep all responsible properly informed. Time Frame: Re-establish payment procedures on contracts completed by January 3, 2023. Process of team meetings to discuss projects progress completed by January 3, 2023.

View Audit 49017

Finding 42635 (2022-006)

Material Weakness 2022

Chicot Memorial Medical Center

AR

Allowable Costs / Cost Principles Material Weakness Reporting § 200.303

Finding 2022-06 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution CFDA # 93.498 Finding Summary: The Medical Center tracked eligible expenses internally within a spreadsheet. The spreadsheet incl...

Finding 2022-06 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution CFDA # 93.498 Finding Summary: The Medical Center tracked eligible expenses internally within a spreadsheet. The spreadsheet included errors in the calculation of allowable expenditures, which were included on the Period 1 report to the Health Resources and Services Administration (HRSA). Responsible Individuals: Tim Hall, HORNE Corrective Action Plan: Ensure that all of the spreadsheets used to track expenses are free of errors. Anticipated Completion Date: 3/31/2023

View Audit 47261

Finding 42634 (2022-005)

Material Weakness 2022

Chicot Memorial Medical Center

AR

Allowable Costs / Cost Principles Material Weakness Reporting § 200.303

Finding 2022-05 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution CFDA # 93.498 Finding Summary: The Medical Center tracked eligible patient care revenues internally within a spreadsheet. The rev...

Finding 2022-05 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution CFDA # 93.498 Finding Summary: The Medical Center tracked eligible patient care revenues internally within a spreadsheet. The revenues included in the spreadsheet and on the Period 1 report to HRSA, which were utilized to calculate lost revenues, contained an error. Responsible Individuals: Tim Hall, HORNE Corrective Action Plan: Ensure that all of the spreadsheets used to track revenue are free of errors. Anticipated Completion Date: 3/31/2023

View Audit 47261

Finding 42625 (2022-006)

Significant Deficiency 2022

Municipality of Toa Alta

PR

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

MUNICIPALITY OF TOA ALTA CORRECTIVE ACTION PLAN SINGLE AUDIT REQUIREMENTS AS OF JUNE 30, 2022 FINDING 2022-006: U.S. DEPARTMENT OF THE TREASURY CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS (ALN 21.027) PASS-THROUGH P.R. FISCAL AGENCY AND FINANCIAL ADVISORY AUT...

MUNICIPALITY OF TOA ALTA CORRECTIVE ACTION PLAN SINGLE AUDIT REQUIREMENTS AS OF JUNE 30, 2022 FINDING 2022-006: U.S. DEPARTMENT OF THE TREASURY CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS (ALN 21.027) PASS-THROUGH P.R. FISCAL AGENCY AND FINANCIAL ADVISORY AUTHORITY REPORTING - SPECIAL REPORTING (L) SIGNIFICANT DEFICIENCY AND NONCOMPLIANCE Corrective Action: The Finance Director is aware of the compliance requirement. We gave instructions to the accounting staff to maintain a dateline control sheet to ascertain that required reports were submitted within the due date. Statement of Concurrence and Responsible Persons: We concur with the auditors' finding. Kristian Rivera Santiago, Finance Director Implementation Date: April 30, 2023. See Corrective Action Plan for chart/table

View Audit 48461

Finding 42620 (2022-005)

Significant Deficiency 2022

Municipality of Toa Alta

PR

Questioned Costs Subrecipient Monitoring Reporting

MUNICIPALITY OF TOA ALTA CORRECTIVE ACTION PLAN SINGLE AUDIT REQUIREMENTS AS OF JUNE 30, 2022 FINDING 2022-005: U.S. DEPARTMENT OF THE TREASURY CORONAVIRUS RELIEF FUND (ALN 21.019) PASS-THROUGH P.R. DEPARTMENT OF TREASURY REPORTING - SPECIAL REPORTING...

MUNICIPALITY OF TOA ALTA CORRECTIVE ACTION PLAN SINGLE AUDIT REQUIREMENTS AS OF JUNE 30, 2022 FINDING 2022-005: U.S. DEPARTMENT OF THE TREASURY CORONAVIRUS RELIEF FUND (ALN 21.019) PASS-THROUGH P.R. DEPARTMENT OF TREASURY REPORTING - SPECIAL REPORTING (L) SIGNIFICANT DEFICIENCY AND NONCOMPLIANCE Corrective Action: The Finance Director is aware of the compliance requirement. We gave instructions to the accounting staff to maintain a dateline control sheet to ascertain that required reports for all grants were submitted within the due date. Statement of Concurrence and Responsible Persons: We concur with the auditors' finding. Kristian Rivera Santiago, Finance Director Implementation Date: April 30, 2023. See Corrective Action Plan for chart/table

View Audit 48461

Finding 42618 (2022-008)

Significant Deficiency 2022

Municipality of Toa Alta

PR

Reporting Significant Deficiency

MUNICIPALITY OF TOA ALTA CORRECTIVE ACTION PLAN SINGLE AUDIT REQUIREMENTS AS OF JUNE 30, 2022 FINDING 2022-008: SINGLE AUDIT ACT SIGNIFICANT DEFICIENCY AND NONCOMPLIANCE Corrective Action: The fiscal year 2021-2022 Single Audit submission for Municipality of...

MUNICIPALITY OF TOA ALTA CORRECTIVE ACTION PLAN SINGLE AUDIT REQUIREMENTS AS OF JUNE 30, 2022 FINDING 2022-008: SINGLE AUDIT ACT SIGNIFICANT DEFICIENCY AND NONCOMPLIANCE Corrective Action: The fiscal year 2021-2022 Single Audit submission for Municipality of Toa Alta will be submitted through the Federal Audit Clearinghouse (FAC) no later than April 30, 2023. About the subsequent year Single Audit, we engaged the audit services on March 31, 2023, and we are going to engage the financial statements preparation consulting services on July 2023, in order to comply with fiscal year 2022-2023 Single Audit submission dateline. Statement of Concurrence and Responsible Persons: We concur with the auditors' finding. Kristian Rivera Santiago, Finance Director Implementation Date: April 30, 2023. See Corrective Action Plan for chart/table

View Audit 48461

Finding 42617 (2022-001)

Significant Deficiency 2022

Rosamond Hills, Inc.

CA

Questioned Costs Reporting Internal Control / Segregation of Duties

Name of Auditee: Rosamond Hills, Inc RD Case No. 04-015-647929361 Name of audit firm: Propp Christensen Caniglia LLP Period covered by the audit: January 1, 2022 through December 31, 2022 CAP prepared by: Name: Gretchen Winfrey Position: Treasurer Email: winfrey3314@yahoo.com Finding 2022-001 Commen...

Name of Auditee: Rosamond Hills, Inc RD Case No. 04-015-647929361 Name of audit firm: Propp Christensen Caniglia LLP Period covered by the audit: January 1, 2022 through December 31, 2022 CAP prepared by: Name: Gretchen Winfrey Position: Treasurer Email: winfrey3314@yahoo.com Finding 2022-001 Comments: Management agrees with the finding. Actions: Management will implement internal controls and monitor the reserve for replacement account to ensure the reserve for replacement is funded each year in accordance with USDA-RD regulations.

View Audit 46004

Finding 42616 (2022-002)

Material Weakness 2022

Unlv Medicine

NV

Reporting Questioned Costs

Finding Item 2022-002 ? Duplication of Expenditures in Provider Relief Fund Reporting Portal (COVID) UNLV Health agrees with this finding. UNLV Health will work with HRSA to remediate the portal reporting error. Although the report previously filed reflected duplicated expenses as noted in the fi...

Finding Item 2022-002 ? Duplication of Expenditures in Provider Relief Fund Reporting Portal (COVID) UNLV Health agrees with this finding. UNLV Health will work with HRSA to remediate the portal reporting error. Although the report previously filed reflected duplicated expenses as noted in the finding, UNLV Health incurred additional eligible expenses during the allowable time period. By April 30, UNLV Health?s assistant controller will contact HRSA to determine the appropriate method for providing a corrected report reflecting the additional allowable expenses for the reporting period or otherwise follow direction from HRSA to resolve the reporting error.

View Audit 45720 Questioned Costs: $1

Finding 42612 (2022-001)

Material Weakness 2022

Scripps Health and Affiliates

CA

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Subrecipient Monitoring

Finding 2022-001: Additional internal controls to ensure payroll expenditures are reviewed were implemented in late FY22 by adopting a new approach to ensure compliant timekeeping. The new approach includes the following steps: ? Revised the current timekeeping policy to clarify employee and mana...

Finding 2022-001: Additional internal controls to ensure payroll expenditures are reviewed were implemented in late FY22 by adopting a new approach to ensure compliant timekeeping. The new approach includes the following steps: ? Revised the current timekeeping policy to clarify employee and manager responsibilities ? Modified failure to comply provisions ? Deployed educational programs for both management and staff ? Reviewed/improved Kronos Time and Attendance system automated notifications ? Made training resources available to management and staff via our Scripps intranet site Leadership monitors policy compliance by individual employee and manager via systemwide reporting on a biweekly basis. Contact person: Eric Cole Expected Completion Date: Completed ? September 2022

View Audit 40148

Finding 42611 (2022-002)

Material Weakness 2022

Scripps Health and Affiliates

CA

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

Finding 2022-002: Additional internal controls to ensure payroll expenditures are reviewed were implemented in late FY22 by adopting a new approach to ensure compliant timekeeping. The new approach includes the following steps: ? Revised the current timekeeping policy to clarify employee and mana...

Finding 2022-002: Additional internal controls to ensure payroll expenditures are reviewed were implemented in late FY22 by adopting a new approach to ensure compliant timekeeping. The new approach includes the following steps: ? Revised the current timekeeping policy to clarify employee and manager responsibilities ? Modified failure to comply provisions ? Deployed educational programs for both management and staff ? Reviewed/improved Kronos Time and Attendance system automated notifications ? Made training resources available to management and staff via our Scripps intranet site Leadership monitors policy compliance by individual employee and manager via systemwide reporting on a biweekly basis. Contact person: Eric Cole Expected Completion Date: Completed ? September 2022

View Audit 40148

Finding 42608 (2022-004)

Significant Deficiency 2022

Saint Mary's College of California

CA

Questioned Costs Student Financial Aid Reporting

Corrective Action Plan for the Year Ended June 30, 2022 Finding 2022-004: Significant Deficiency - Non-compliance with Reporting Requirements for Disbursements Condition/Context: For 2 of 25 students selected for testing, the disbursement dates did not agree between the student?s institutional acc...

Corrective Action Plan for the Year Ended June 30, 2022 Finding 2022-004: Significant Deficiency - Non-compliance with Reporting Requirements for Disbursements Condition/Context: For 2 of 25 students selected for testing, the disbursement dates did not agree between the student?s institutional account and the data reported to COD. The students had disbursements that were later refunded. It was noted that the students were disbursed without a valid MPN on file, resulting in students being disbursement that were not eligible at the time of disbursement. The College ultimately obtained the signed valid MPNs and then re- disbursed the funds, as a result the student account original disbursement date and the COD disbursement date differ. Actions Taken: To ensure that this problem does not recur for 2022-2023, disbursement rules have been instituted in Colleague that would prevent funds disbursing if a student hasn?t completed an MPN. The frequency of exports from Colleague to COD has been increased. In addition, Direct Loan and Pell rejects are being corrected each week so that if funds are disbursed and a Colleague or COD error is received, the disbursement is corrected and re- exported before the 15-day time limit. Name(s) of Contact Person Responsible for Corrective Action: Joseph Gilchrist, Interim Financial Aid Director Anticipated Completion date: June 30, 2023

View Audit 38194 Questioned Costs: $1

Finding 42606 (2022-002)

Significant Deficiency 2022

Saint Mary's College of California

CA

Questioned Costs Student Financial Aid Cash Management

Corrective Action Plan for the Year Ended June 30, 2022 Finding 2022-002: Significant Deficiency ? Direct Loan Reconciliation Condition/Context: The College was not able to provide the three monthly reconciliations for November 2021, February 2022, or April 2022 when requested for the audit in the ...

Corrective Action Plan for the Year Ended June 30, 2022 Finding 2022-002: Significant Deficiency ? Direct Loan Reconciliation Condition/Context: The College was not able to provide the three monthly reconciliations for November 2021, February 2022, or April 2022 when requested for the audit in the summer of 2022. The Institution noted that the reconciliations had not been performed timely, and subsequently the Institution had a consultant complete these reconciliations. The auditors were unable to obtain evidence of or confirmation from the Institution on if review of the reconciliations occurred. The sample was not a statistically valid sample. Additionally, the College discovered that Direct Loan reconciliation hadn't been done correctly in the past due to staff turnover. A consultant was given the task of doing a complete 21-22 reconciliation in June 2022. This consultant discovered 16 students had been awarded $177,816 in error. The cause of this was that rules had not been setup correctly in Colleague, and consistent reconciliation by correcting Colleague and COD errors wasn't completed in a timely manner. The auditors obtained the listing of students awarded incorrectly. Actions Taken: For the $177,816in direct loans incorrectly disbursed that was identified, SMC returned the loans and replaced with institutional aid for the impacted students. Beginning with July 2022, the Assistant Director/Systems Specialist reconciles direct loans every month. The Executive Director of Financial Aid and the VP of Enrollment Management review these reports at the end of each month. In addition, a system adjustment has been implemented for 2022-2023 to ensure reconciliation is done monthly. The Assistant Director/Systems Specialist utilizes Colleague variance reports that tract Direct Loans disbursed year to date, the number that COD (Servicer for U.S. Department of Education) has approved, and the students that make up the variance, if any. In addition, COD and Colleague errors that occur during the import/export of Direct Loans to and from COD are corrected on a consistent basis. Reconciliation documentation is then forwarded to the Executive Director for review. Name(s) of Contact Person Responsible for Corrective Action: Joseph Gilchrist, Interim Financial Aid Director Anticipated Completion date: June 30, 2023

View Audit 38194 Questioned Costs: $1

Finding 42599 (2022-005)

Significant Deficiency 2022

Saint Mary's College of California

CA

Reporting Questioned Costs Student Financial Aid

Corrective Action Plan for the Year Ended June 30, 2022 Finding 2022-005: Significant Deficiency - Education Stabilization Fund ? Higher Education Emergency Relief Fund - Reporting Condition/Context: For three of the four quarterly reports selected for testing, two for the student portion and one ...

Corrective Action Plan for the Year Ended June 30, 2022 Finding 2022-005: Significant Deficiency - Education Stabilization Fund ? Higher Education Emergency Relief Fund - Reporting Condition/Context: For three of the four quarterly reports selected for testing, two for the student portion and one containing both institutional and student portion reporting, the auditors noted that some of the information reported did not agree to the support provided, two of those reports also did not agree to the drawdowns from G5, two of those reports had required information missing, and two of those reports were posted late. ? Student portion report - for quarter three of calendar year 2021 the amount of emergency grants to students of $1,133,392 did not agree to the underlying support of $1,078,437 or drawdowns from G5 of $954,932. The number of eligible students and the number of students who received an emergency financial aid grant were missing from the report. ? Student portion report - for quarter four of calendar year 2021 the amount of emergency grants to students of $1,745,664 did not agree to the underlying support of $1,735,664 or drawdowns from G5 of $1,902,140. The number of eligible students was missing from the report. The report was posted to the Institution's website on January 24, 2022 after the required deadline of January 10, 2022. ? Combined report - for quarter one of calendar year 2022 the amount of emergency grants to students of $405,000 was reported for the institutional portion of HEERF but should have been for the student portion, the same amount was also reported for the institutional portion as covering student outstanding account balances and lost revenue. The report was posted to the Institution's website on July 8, 2022 after the required deadline of April 10, 2022. The report for quarter two of calendar year 2022 report was not submitted timely and was in process during the audit and therefore, was not selected for testing. The annual report had several items that did not agree to the underlying support. How many students received HEERF emergency financial aid grants, amount disbursed directly to students for emergency financial aid grants, amount of grants disbursed to students from all HEERF funds, total institutional funds used did not include amounts for room and board refunds that were reported in quarterly reporting during calendar 2021. Action Taken: The staffing changes in the Business Office and the Financial Aid office resulted in learning curves for the new employees regarding how to report expenses for HEERF. Saint Mary?s reached out to the Department of Education and alerted them to the late filing of the reports and received acknowledgment of the late filings. SMC has since filed reports which have properly accounted for all funds spent that were awarded through the HEERF program. The only report still needed is the annual report for 2022 which will be filed in a timely manner. This has been noted on our calendar with enough time to be properly filed. Name(s) of Contact Person Responsible for Corrective Action: Susan Collins, VP for Finance and Administration Anticipated Completion date: March 2023

View Audit 38194

Finding 42592 (2022-006)

Significant Deficiency 2022

Saint Mary's College of California

CA

Internal Control / Segregation of Duties Questioned Costs Student Financial Aid § 200.303

Corrective Action Plan for the Year Ended June 30, 2022 Finding 2022-006: Significant Deficiency ? Control Environment Condition/Context: It was noted during the audit, that there were gaps in the internal control structure of the College, that was no longer adequate to ensure compliance with fede...

Corrective Action Plan for the Year Ended June 30, 2022 Finding 2022-006: Significant Deficiency ? Control Environment Condition/Context: It was noted during the audit, that there were gaps in the internal control structure of the College, that was no longer adequate to ensure compliance with federal regulations and compliance requirements. Action Taken: The staffing changes in the Business Office and the Financial Aid office resulted in learning curves for the new employees. Both offices have started projects to document procedures so that when turnover occurs, there is a blueprint in place to assist the new employees. SMC will also review the internal controls in place for federal reporting to determine how they can be strengthened. Name(s) of Contact Person Responsible for Corrective Action: Nicole Yu, AVP/Controller and Joseph Gilchrist, Interim Financial Aid Director Anticipated Completion dates: Documenting procedures is on ongoing project. Revised internal controls for federal reporting will be in place by June 30, 2023.

View Audit 38194

Corrective Action Plans

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