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Corrective Action Plans

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Finding 32031 (2022-001)
Material Weakness 2022
City of Ashland
KY
HUD Housing Programs Reporting
Prior to March 2022, reporting of Project Based Vouchers HAP payment amounts were not an option to input. This is a new field in the system. Administrator will ensure field will be reported for each month following February 2022.
Prior to March 2022, reporting of Project Based Vouchers HAP payment amounts were not an option to input. This is a new field in the system. Administrator will ensure field will be reported for each month following February 2022.
View Audit 37231
Finding 32030 (2022-005)
Material Weakness 2022
Clay Township
IN
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.303 § 200.329 § 200.344
FINDING 2022-005 Contact Person Responsible for Corrective Action: George ann Ewald, Director of Finance & HR Contact Phone Number: (574) 277-4452 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Assistant Fire Chief will ensure that all required ...
FINDING 2022-005 Contact Person Responsible for Corrective Action: George ann Ewald, Director of Finance & HR Contact Phone Number: (574) 277-4452 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Assistant Fire Chief will ensure that all required reimbursement requests, quarterly performance reports, and semi-annual SF-425 ?Federal Financial Reports to the Federal Emergency Management Agency (FEMA)? are completed thoroughly, accurately, and on-time. The Fire Chief will direct the Assistant Fire Chief to complete the reports via the FEMA GO website. Once each of the reports have been submitted, the Assistant Fire Chief will print the completed documents and obtain signatures from each of the following individuals: 1. Prepared By: (NAME), Assistant Fire Chief 2. Submitted By: (NAME), Assistant Fire Chief 3. Reviewed & Approved By: (NAME), Fire Chief Anticipated Completion Date: ? Implementation: June 2023
View Audit 36302
Finding 32029 (2022-004)
Material Weakness 2022
Clay Township
IN
Subrecipient Monitoring Cash Management Material Weakness § 200.302 § 200.303 § 200.328 § 200.329 § 200.334
FINDING 2022-004 Contact Person Responsible for Corrective Action: George ann Ewald, Director of Finance & HR Contact Phone Number: (574) 277-4452 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Director of Finance & HR will expand Fund 8700 to i...
FINDING 2022-004 Contact Person Responsible for Corrective Action: George ann Ewald, Director of Finance & HR Contact Phone Number: (574) 277-4452 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Director of Finance & HR will expand Fund 8700 to include adding line items for all allowable reimbursement costs associated with each firefighter position covered by the 2019 Staffing for Adequate Fire and Emergency Response (SAFER) federal grant. The Director of Finance & HR will ensure that all funds used to compensate each covered firefighter position will be paid entirely out of Fund 8700, only. This action will result in a negative value for Fund 8700 until which time the fund is reimbursed the allowable costs under the provisions of the federal grant. The Director of Finance & HR will generate a report for each reimbursement request, which will be limited to include only the payroll dates of the period for which the request is being submitted. The Fire Chief will review and confirm that all associated costs have been withdrawn from Fund 8700. The Fire Chief will then direct the Assistant Fire Chief to complete the reimbursement request via the FEMA GO website. Once the reimbursement request has been submitted, the Assistant Fire Chief will print the completed reimbursement request documents and obtain signatures from each of the following individuals: 1. Prepared By: (NAME), Director of Finance & HR 2. Reviewed & Approved By: (NAME), Fire Chief 3. Submitted By: (NAME), Assistant Fire Chief Anticipated Completion Date: ? Implementation: June 2023
View Audit 36302
Ahepa 23, Inc.
AL
HUD Housing Programs Procurement, Suspension & Debarment Reporting
Finding 2021-001 and 2021-002 (Mortgage Insurance - AL # 14.155) Concur or Do Not Concur with this Finding(s) Concur Agree or Disagree with auditor recommendation(s) Agree Completion Date or Proposed Completion Date June 30, 2023 Actions Taken or Planned on the Finding Management is finalizing finan...
Finding 2021-001 and 2021-002 (Mortgage Insurance - AL # 14.155) Concur or Do Not Concur with this Finding(s) Concur Agree or Disagree with auditor recommendation(s) Agree Completion Date or Proposed Completion Date June 30, 2023 Actions Taken or Planned on the Finding Management is finalizing financing options and completing a purchase and rehabilitation of the rental property through the Section 8(bb) process and RAD for PRAC application. Contact Person First Name Steve Contact Person Last Name Beck
View Audit 34887
Ahepa 23, Inc.
AL
Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment
Finding 2021-001 and 2021-002 (Mortgage Insurance - AL # 14.155) Concur or Do Not Concur with this Finding(s) Concur Agree or Disagree with auditor recommendation(s) Agree Completion Date or Proposed Completion Date June 30, 2023 Actions Taken or Planned on the Finding Management is finalizing finan...
Finding 2021-001 and 2021-002 (Mortgage Insurance - AL # 14.155) Concur or Do Not Concur with this Finding(s) Concur Agree or Disagree with auditor recommendation(s) Agree Completion Date or Proposed Completion Date June 30, 2023 Actions Taken or Planned on the Finding Management is finalizing financing options and completing a purchase and rehabilitation of the rental property through the Section 8(bb) process and RAD for PRAC application. Contact Person First Name Steve Contact Person Last Name Beck
View Audit 34887 Questioned Costs: $1
Finding 32020 (2022-002)
Significant Deficiency 2022
Veterans Multi-Service Center Inc.
PA
Procurement, Suspension & Debarment Reporting Significant Deficiency
Section III ? Major Federal Programs Finding 2022-002 Late Submission of Data Collection Form Type of finding: Significant deficiency Questioned costs: None Criteria: Organizations required to have a Single Audit should have sound internal controls of operations to safeguard assets and to provid...
Section III ? Major Federal Programs Finding 2022-002 Late Submission of Data Collection Form Type of finding: Significant deficiency Questioned costs: None Criteria: Organizations required to have a Single Audit should have sound internal controls of operations to safeguard assets and to provide reliable financial reporting. A reporting byproduct of these internal controls is the filing of the Data Collection Form with the Federal Audit Clearinghouse, which is due within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. Condition: The Data Collection Report had not been filed on a timely basis for the previous fiscal year ended June 30, 2021. The audit report was dated March 28, 2022, but the Data Collection Form was not filed until October 2022, more than six months after its due date of March 31, 2022. Corrective Action Plan: Finding: 2022-002 Agency department: Finance Department Name of contact person and title: Patricia Burke, Director of Business Management Anticipated completion date: October 2022 Agency?s response: Concur Our finance department agrees with this finding and advises: ? VMC has included an annual reminder for the data collection filing requirement in our calendar of reporting responsibilities. ? In addition, VMC has added language to our accounting policy and procedures manual to ensure the Deputy Executive Director of Business Operations and Director of Business Management verifies the data collection form was filed by our auditor.
View Audit 33669
Finding 31999 (2022-004)
Material Weakness 2022
Cannelton City School Corporation
IN
Subrecipient Monitoring Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.302 § 200.303 § 200.328 § 200.329 § 200.334
FINDING 2022-004 Contact Person Responsible for Corrective Action Plan: Alva Sibbitt, Jr., Superintendent, Melissa Embry, Corporation Treasurer, Brehan Leinenbach, Grant Writer Contact Phone Number: 812-547-2637 Views of the Responsible Official: We concur with the findings. Description of the Corre...
FINDING 2022-004 Contact Person Responsible for Corrective Action Plan: Alva Sibbitt, Jr., Superintendent, Melissa Embry, Corporation Treasurer, Brehan Leinenbach, Grant Writer Contact Phone Number: 812-547-2637 Views of the Responsible Official: We concur with the findings. Description of the Corrective Action Plan: All reports will be done by the Corporation Treasurer and/or Grant Writer and checked over by the Superintendent. Anticipated Completion Date: February 2023
View Audit 27847
Finding 31953 (2022-003)
Significant Deficiency 2022
Western New Mexico University
NM
Reporting Matching / Level of Effort / Earmarking
Identified Issue: Quarterly Public Reporting: The required fourth quarter report for use of CARES funds was not posted on the university's public website in a timely manner. Corrective Measures: The task to review the university's website for all required reports has been added to the quarterly clos...
Identified Issue: Quarterly Public Reporting: The required fourth quarter report for use of CARES funds was not posted on the university's public website in a timely manner. Corrective Measures: The task to review the university's website for all required reports has been added to the quarterly closing checklist and will be verified by the director of accounting. Time Frame: This process will begin with the first quarter closing of FY23 on October 31, 2022. Action Deemed Successful When: All required reports can be viewed by the public on the university's website. Means of Evaluation: Quarterly review of the website for required reports. Name & Title of Person Responsible with This Issue: Kim Moon, Director of Accounting.
View Audit 36169
Finding 31948 (2022-001)
Significant Deficiency 2022
Housing Authority of the City of Lake Village, Arkansas
AR
HUD Housing Programs Reporting Allowable Costs / Cost Principles
CORRECTIVE ACTION PLAN YEAR ENDED MARCH 31, 2022 Oversight Agency: U.S. Department of Housing and Urban Development The Housing Authority of the City of Lake Village, Arkansas respectively submits the following corrective action plan for the year ended March 31, 2022. Name and address of public ...
CORRECTIVE ACTION PLAN YEAR ENDED MARCH 31, 2022 Oversight Agency: U.S. Department of Housing and Urban Development The Housing Authority of the City of Lake Village, Arkansas respectively submits the following corrective action plan for the year ended March 31, 2022. Name and address of public accounting firm: Donald E. Curtis, PLLC, Certified Public Accountant P.O. Box 1269 Beebe, AR 72012 The findings from the March 31, 2022 audit report are discussed below. The findings are numbered to correspond to the audit findings disclosed in Section II and Section III of the Schedule of Findings and Questioned Costs. Finding 2022-001 Criteria or specific requirement: Administration of the USDA and HUD housing programs independently in accordance with program requirements, including cash management. Recommendation for Corrective Action: Establish controls over cash management procedures for all programs to ensure proper management and supervision of the administration of interfund accounts payable/receivable, tenants? security deposits, bank reconciliations, and budgetary procedures. Planned Action/Action Taken: We will review vacated tenants? security deposit accounts, ensuring that they are properly refunded or applied to tenant charges, we will ensure that the security deposit bank account is properly funded, that all outstanding checks on each bank reconciliation clears within 6 months, and review our procedures over interfund accounting and budgetary practices. We will also provide increased supervision and training over these areas in an effort to resolve these issues. We anticipate a complete resolution of these errors by October 31, 2022. If the Oversight Agency has questions regarding this plan, please call Marcus Dickson, Executive Director at (870)265-3851. Sincerely, Marcus Dickson, Executive Director
View Audit 35224
Finding 31937 (2022-001)
Material Weakness 2022
Rmc Tooele Property, LLC
UT
Questioned Costs Cash Management HUD Housing Programs
CORRECTIVE ACTION PLAN ? Not-for-profit Entity Project Legal Name: RMC Tooele Property, LLC HUD Project No.: 105-43073 Audit Firm: WSRP, LLC Period covered by the audit: Year Ended December 31, 2022 Corrective Action Plan prepared by: Name: LaMar Bangerter Position: CFO of Supporting Entity Telephon...
CORRECTIVE ACTION PLAN ? Not-for-profit Entity Project Legal Name: RMC Tooele Property, LLC HUD Project No.: 105-43073 Audit Firm: WSRP, LLC Period covered by the audit: Year Ended December 31, 2022 Corrective Action Plan prepared by: Name: LaMar Bangerter Position: CFO of Supporting Entity Telephone Number: (801) 397-4051 1. Finding 2022-1 a. Current Findings on Schedule of Findings, Questioned Costs and Recommendations. During the year ended December 31, 2022, management distributed funds before surplus cash was demonstrated at the end of the annual and semi-annual fiscal periods. In accordance with HUD guidelines and requirements regarding the Section 232 Insured Mortgage, distributions may only be made after the end of any annual or semi-annual fiscal period, and when positive surplus cash is demonstrated. b. Actions Planned on the Finding. During the year, excess cash was distributed from the Project to pay for expenses incurred by the parent on behalf of the project as well as the Parent?s own operating expenses. Management has reviewed the loan requirements and will ensure that excess cash will not be pulled from the Project except as allowed under the Section 232 guidelines and at annual or semi-annual intervals. Additional training was provided to the cash manager and a new process was put in place to ensure transfers don't happen in this bank account.
View Audit 31440 Questioned Costs: $1
Finding 31893 (2022-002)
Significant Deficiency 2022
American Bird Conservancy
VA
Reporting § 200.302
The Finance team are currently working on the year-end close FY22 and preparation for the audit. Fieldwork will take plan in July 2023 and we are confident that material will be ready to permit completion of the audit ahead of the deadline for FY22. Responsible Officials: Richard Callaghan, CFO Anti...
The Finance team are currently working on the year-end close FY22 and preparation for the audit. Fieldwork will take plan in July 2023 and we are confident that material will be ready to permit completion of the audit ahead of the deadline for FY22. Responsible Officials: Richard Callaghan, CFO Anticipated Completion Date: May 2023
View Audit 36005
Finding 31884 (2022-002)
Material Weakness 2022
Benton Franklin Community Action Committee
WA
Questioned Costs Allowable Costs / Cost Principles Material Weakness
2022-02* BFCAC will implement internal control procedures to ensure that allocated salaries and related expenditures are recorded on a timely basis and reflect the appropriate supporting distribution allocation time data *Responsible person: Judith Gidley, Executive Director
2022-02* BFCAC will implement internal control procedures to ensure that allocated salaries and related expenditures are recorded on a timely basis and reflect the appropriate supporting distribution allocation time data *Responsible person: Judith Gidley, Executive Director
View Audit 36001 Questioned Costs: $1
Bells City School
TN
Reporting § 200.512
Management?s Corrective Action Plan Bells City School respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: ATA CPAs + Advisors PLLC 185 North Church Street Dyersburg, TN 38024 Responsible official for ...
Management?s Corrective Action Plan Bells City School respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: ATA CPAs + Advisors PLLC 185 North Church Street Dyersburg, TN 38024 Responsible official for corrective action: Mark Wallace, Director of Schools, Bells City School Board of Education Audit period: 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 number assigned in the schedule. 2022-003 Data Collection Form Not Filed by Deadline - compliance - other Corrective Action Taken/Planned: The School has and will continue to provide data to the audit firm in a timely manner. The audit firm will ensure that the audit report and data collection form are filed timely in the future. Anticipated Completion Date: March 31, 2024.
View Audit 32868
Stetson University, Inc.
FL
Student Financial Aid Eligibility Reporting
Identifying number: 2022-001 Identification of the federal program: U.S. Department of Education Student Financial Aid Cluster Finding: Uniform Guidance for Student Financial Aid (SFA) Programs {III. Compliance Requirements, N. Special Tests and Provisions, 4. Enrollment Reporting ? Compliance...
Identifying number: 2022-001 Identification of the federal program: U.S. Department of Education Student Financial Aid Cluster Finding: Uniform Guidance for Student Financial Aid (SFA) Programs {III. Compliance Requirements, N. Special Tests and Provisions, 4. Enrollment Reporting ? Compliance requirements (34 CFR 685.309 (b)(2)(i))} stipulates that unless it expects to submit its next updated enrollment report to the secretary within the next 60 days, the school must notify the Secretary within 30 days after the date the school discovers that a loan under title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the school, and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period for which the loan was intended. The University did not properly provide to the National Student Loan Data System (NSLDS) notification for one student who withdrew or graduated during FY 2022. Anticipated Completion Date: Action Already Taken Person Responsible: Colin Hilton-MacFarlane, Executive Director of Institutional Research and Effectiveness Corrective Actions Taken or Planned: The Office of Institutional Research and Effectiveness reports graduated students to the National Student Clearinghouse upon degree conferral. The concern about solely relying on a third-party to submit to the National Student Loan Data System was identified in the FY2021 audit with a management response involving reconciling extracts directly from NSLDS to validate that all graduated students were successfully reported (and updating directly within NSLDS for any that failed to be submitted by NSC). The finding in this FY2022 audit occurred prior to the management response and associated business process implementation from the FY2021 audit. The institution remains confident this direct reconciliation within NSLDS will resolve future instances of a lack of timely reporting. This finding also involved a rare case of a student completing a master?s level degree program and immediately enrolling in a subsequent master?s level degree program. The institution believes this uncommon circumstance may have contributed to this specific failure in NSC reporting the graduated status to NSLDS, so although the new business process of reconciliation should prevent the general case of this issue, specific review within NSLDS of students immediately moving from one degree program to another upon graduation will be conducted to ensure no additional mitigations are necessary beyond what has already been implemented to address the general case.
View Audit 27607
University of Southern California
CA
Reporting Internal Control / Segregation of Duties
Management response to finding 2022-002: Reporting with the Health Resources & Services Administration (HRSA) Provider Relief Fund Portal Federal Awarding Agency: Department of Health and Human Services (HHS) Award Name: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribut...
Management response to finding 2022-002: Reporting with the Health Resources & Services Administration (HRSA) Provider Relief Fund Portal Federal Awarding Agency: Department of Health and Human Services (HHS) Award Name: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Award Number: Various Award Years: 1/1/2020-12/31/2021 Assistance Listing Title: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing Number: 93.498 Pass-through entities: Not applicable Management agrees with the auditor?s findings and has concluded the incorrect option chosen was an inadvertent misinterpretation of the guidance. Please note this issue had no impact on the actual calculation of lost revenue nor did it result in a change to amounts recognized. On behalf of the University, Victor Perez, Director of Finance, contacted HRSA officials on September 15, 2021. The purpose of this contact was to receive guidance from HRSA for resolution of the incorrect option selection (option 2 rather than option 3) for the University?s Period 1 and Period 2 submissions. HRSA provided case number 00013184. HRSA informed the University they would not be reopening the portal, but HRSA would inform the University if any action was needed at a later date. We recommend management also contact HRSA to notify them of the inclusion of revenues not attributable to patient care in the budgeted revenues reported in the HRSA portal for Period 2. Further when revising the lost revenues methodology for Period 3 and beyond, the HRSA portal is configured to automatically reset, and the user is prompted to re-enter lost revenues for Periods 1 and 2. As such, management will select option 3 for all future submissions and will ensure that both the budgeted revenues and the actual revenues do not include revenues not attributable to patient care. As of the reporting date of March 31, 2023, no further communication from HRSA has been received by the University. Upon any future receipt of funds from a U.S. government program, management will design and implement an internal control around a secondary review of the most updated HRSA guidance and the subsequent submissions in order to ensure proper review of all elements of the relevant guidance prior to submission to the portal. Contact Person: Sameer Alramahi, Corporate Controller, Keck Medicine of USC, sameer.alramahi@med.usc.edu
View Audit 27328
Finding 31804 (2022-002)
Significant Deficiency 2022
World Learning, Inc.
DC
Questioned Costs Reporting Procurement, Suspension & Debarment
Finding 2022-001: Credit Card Controls Name of contact person: Kote Lomidze ? CFAO and SVP of Finance Corrective actions: ? Strictly prohibit employees from sharing their corporate credit card information. Strictly enforce credit card reporting timeline. ? Treasury department will issue departm...
Finding 2022-001: Credit Card Controls Name of contact person: Kote Lomidze ? CFAO and SVP of Finance Corrective actions: ? Strictly prohibit employees from sharing their corporate credit card information. Strictly enforce credit card reporting timeline. ? Treasury department will issue department level purchasing cards to support departments as a preferred payment mechanism for non-travel related transactions. Treasury will restrict individual corporate credit cards for support department employees to travel related expenditures. ? Provide fraud awareness, detection, and prevention training to finance staff, supervisors and budget managers. Training recording will be made available to all staff on organizational portal. Proposed Completion Date: June 30, 2023 Finding 2022-002 Allowable Costs Name of contact person: Mersea Boku ? Controller and Deputy CFO Corrective action: After World Learning identified an inappropriate transaction, management established a task force under the leadership of the CFAO and SVP of Finance to conduct extensive review and ensure that all such transactions were identified. World Learning also engaged an external forensic investigator to get independent analysis on the completeness of the internal investigation performed by the task force. The external forensic investigation confirmed the completeness of the internal investigation. All findings have been reported to Offices of Inspector General of affected US agencies (USAID and DOS). In addition, World Learning will reclassify all inappropriate or questioned transactions to "unallowable" cost centers in fiscal year 2023 and will reimburse the US government by reducing the final indirect rate for the fiscal year. Proposed Completion Date: June 30, 2023
View Audit 31973 Questioned Costs: $1
Finding 31795 (2022-004)
Material Weakness 2022
Calcasieu Parish School Board
LA
Reporting
2022-004) Late Completion and Filing of Single Audit Assistance Listing Numbers Name of Federal Program or Cluster 97.036 Disaster Grants-Public Assistance (Presidentially Declared Disasters) Management has implemented procedures to require construction contractors to provide a progress billing that...
2022-004) Late Completion and Filing of Single Audit Assistance Listing Numbers Name of Federal Program or Cluster 97.036 Disaster Grants-Public Assistance (Presidentially Declared Disasters) Management has implemented procedures to require construction contractors to provide a progress billing that corresponds with the fiscal year end of the Calcasieu Parish School Board. Specific instructions were given to contract construction project managers to direct all architects and construction contractors with open contracts to submit a progress billing of their projects to coincide with June 30, 2023. This will facilitate gathering information necessary for proper recording at year end to avoid this issue in the future and allow timely completion of the audit. Persons responsible: Wilfred Bourne, Chief Financial Officer; Dennis Bent, Director of Accounting Expected Completion date: December, 2023
View Audit 28305
Finding 31792 (2022-003)
Material Weakness 2022
Calcasieu Parish School Board
LA
Reporting
2022-003) Preparation of Schedule of Expenditures and Federal Awards CFDA Listing Numbers Name of Federal Program or Cluster 97.036 Disaster Grants-Public Assistance (Presidentially Declared Disasters) 84.425D ?Achieve? ? COVID-19 - ESSER II Formula 32.009 Emergency Connectivity Fund Disaster Grants...
2022-003) Preparation of Schedule of Expenditures and Federal Awards CFDA Listing Numbers Name of Federal Program or Cluster 97.036 Disaster Grants-Public Assistance (Presidentially Declared Disasters) 84.425D ?Achieve? ? COVID-19 - ESSER II Formula 32.009 Emergency Connectivity Fund Disaster Grants through FEMA are managed by rules and processes that are not easily accounted for in traditional accounting systems. ESSER II and III grants are relatively new and designed to be implemented over multiple years leading to shifting of expenditures from one grant to another depending on spending priorities which can change. Grant coordination supervisor has been instructed to notify Director of Accounting and provide documentation when such changes take place. Procedures will be strengthened to fully and accurately identify all federal program expenditures and record in the appropriate accounting funds. Persons responsible: Wilfred Bourne, Chief Financial Officer; Dennis Bent, Director of Accounting Expected Completion date: December, 2023
View Audit 28305
Finding 31786 (2022-001)
Significant Deficiency 2022
Graduate Theological Union
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
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
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
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
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