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Corrective Action Plans

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Pine Grove Housing Development Corporation, Dba Pine Grove Apts
FL
HUD Housing Programs Eligibility Reporting
Oversight Agency for Audit, Pine Grove Housing Development Corporation respectfully submits the following corrective action plan for the year ended September 30, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs,...
Oversight Agency for Audit, Pine Grove Housing Development Corporation respectfully submits the following corrective action plan for the year ended September 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: October 1, 2021 through September 30, 2022 The finding from the September 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2022-001: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Recommendation: The Project should implement procedures to ensure the verification of eligibility by obtaining all required documents for potential tenants, verifies initial tenant income through the EIV system in a timely manner and maintain all required tenant documentation. Action Taken: Automatic alerts have recently been activated in OneSite, based on individual tenant move in dates to remind the manager it is time to pull the 90 day EIV Income Report. Managers have been trained that the 90-day EIV Income reports are required and must be pulled, reviewed, and placed in the tenant file. If the audit Oversight Agency has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Accounting Manager
View Audit 35966
Appalachian Community Capital Corporation
VA
Reporting
U.S. Department of Treasury Appalachian Community Capital Corporation respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 105 Arbor Drive, 3rd Floor Christiansburg, VA...
U.S. Department of Treasury Appalachian Community Capital Corporation respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 105 Arbor Drive, 3rd Floor Christiansburg, VA 24073 Audit Period: Year ended December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbers consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. Findings ? Financial Statement Audit NONE Findings ? Federal Award Programs Audits U.S. Department of the Treasury 2022-001: Community Development Financial Institutions Fund ? Assistance Listing No. 21.020 and Community Development Financial Institutions Fund ? Rapid Response Program Assistance Listing No. 21.024 Recommendation: We recommend that the Company develop a process to track the filing of the data collection form and reporting package. Action Taken: ACC has instituted an alert system that will notify in advance its CEO, Chief Lending and Impact Officer, and SVP-Finance the due dates for submitting ACC?s single audit to the federal clearinghouse and to be in contact, if necessary, with ACC?s audit firm during the notification period. ACC is confident this process will prevent late filings in the future. Name of Contact Person: Donna Gambrell Signature of Contact Person: ___________________________________________
View Audit 35342
Finding 35999 (2022-003)
Significant Deficiency 2022
Cambridge College
MA
Questioned Costs Reporting
Contact person(s) responsible for corrective action ? Joseph Cullen, Controller Anticipated completion date ? Completed Corrective Action The Controller?s Office was provided access to the HEERF Data Collection Form website to ensure reports were filed on a timely basis. However, an unforeseen medi...
Contact person(s) responsible for corrective action ? Joseph Cullen, Controller Anticipated completion date ? Completed Corrective Action The Controller?s Office was provided access to the HEERF Data Collection Form website to ensure reports were filed on a timely basis. However, an unforeseen medical emergency involving a key member of the finance team led to the late filing. The other filing noted in the finding was late due to staff turnover. The Controller?s Office will strive to complete and submit required reporting well in advance of the filing deadlines to allow for unexpected contingencies.
View Audit 33821
Finding 35997 (2022-002)
Significant Deficiency 2022
Cambridge College
MA
Student Financial Aid Special Tests & Provisions Reporting
Contact person(s) responsible for corrective action - Amy Cavelier and Robert Wagstaff, Registrar?s Office Anticipated completion date ? August 31, 2023 Corrective Action The Registrar?s office will ensure proper controls and processes are in place to ensure program-level effective date information...
Contact person(s) responsible for corrective action - Amy Cavelier and Robert Wagstaff, Registrar?s Office Anticipated completion date ? August 31, 2023 Corrective Action The Registrar?s office will ensure proper controls and processes are in place to ensure program-level effective date information is properly and timely submitted to the NSLDS. Timeframe: June through August 2023 Responsible Parties: Amy Cavelier and Robert Wagstaff Goal: Registrar management and staff are working with the College?s Student Information Systems and IT departments to verify when and how the conflicting program-level effective dates were entered. At this point, we believe that the data originating from Jenzabar is correct. Discrepancies were created during the NSC error cleaning process, and data including those discrepancies were reported to the NSC and subsequently the NSLDS. Registrar?s Office management and staff are working with the NSLDS to obtain final student data reports which will be compared to the monthly student data files originally submitted to the NSC, prior to error correction, to identify the discrepancies and the cause of the data errors. The College is transitioning the enrollment reporting responsibility to another member of the Registrar?s Office. This transition will include formal training on the Jenzabar student information system, with a particular focus on NSLDS data reporting, as well as the NSC and NSLDS data submission processes. Our first Jenzabar training sessions have been scheduled for June 30 and July 7, 2023.
View Audit 33821
South Carolina Universities Research and Education Foundation
SC
Reporting Matching / Level of Effort / Earmarking
Description of Finding: Finding 2022-002 condition relates to noncompliance of regulation 45 CFR Part 75, Subpart F which requires a non-federal entity that spends $750,00 or more in federal awards during their fiscal year to complete and audit under Uniform Guidance and submit related reports...
Description of Finding: Finding 2022-002 condition relates to noncompliance of regulation 45 CFR Part 75, Subpart F which requires a non-federal entity that spends $750,00 or more in federal awards during their fiscal year to complete and audit under Uniform Guidance and submit related reports to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Statement of Concurrence or Nonconcurrence: SCUREF management concurs with this finding. Corrective Action: To resolve audit finding 2022-002, SCUREF management will begin the audit process no later than September 15 of each year subsequent to the end of the audit period. Name of Contact Person: LaDonna Hall, CFO lhall@scuref.org 803-642-4187 Projected Completion Date: SCUREF?s management will begin working with the Hobbs group in September 2023 to complete the audit for FYE23.
View Audit 27309
Finding 35988 (2022-004)
Significant Deficiency 2022
University of Maine System
ME
Matching / Level of Effort / Earmarking Questioned Costs Reporting § 200.303
Higher Education Emergency Relief Funds ? Assistance Listing No. 84.425 Recommendation: We recommend the universities review their reporting procedures to ensure all required steps are included as well as the supporting documentation to prepare the report is retained. University of Maine at Fort Ken...
Higher Education Emergency Relief Funds ? Assistance Listing No. 84.425 Recommendation: We recommend the universities review their reporting procedures to ensure all required steps are included as well as the supporting documentation to prepare the report is retained. University of Maine at Fort Kent (UMFK) Condition: Two quarterly student reports tested were missing a required disclosure item. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: UMFK has amended all quarterly reports (9/30/2021, 12/31/2021, and 3/31/2022) to include the missing required disclosure item related to eligible students. Supporting worksheets have been updated to include all relevant disclosure items and reported data is verified using queries from both the financial and student information systems to ensure report accuracy and completeness. A review process has been implemented whereby the Financial Analyst signs off on preparation and the Chief Business Officer performs a final review and approval prior to submission. Name(s) of the contact person(s) responsible for corrective action: Megan Desjardins, Financial Analyst for the University of Maine at Fort Kent Pamela Ashby, Chief Business Officer for the University of Maine at Fort Kent Planned completion date for corrective action plan: Completed March 3, 2023 University of Maine at Farmington (UMF) Condition: One annual report tested where the supporting documentation did not agree to what was included in the report. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We realized the error during the next quarterly report cycle and corrected our internal data sheets, but the federal reporting portal was not open for corrections. Now that the federal reporting portal has reopened, we are in the process of correcting the 2021 annual report. In response to this finding, we have incorporated a verification of data in the spreadsheets used to prepare the annual report and now require a final review by the Chief Business Officer or his or her designee prior to submission. Name(s) of the contact person(s) responsible for corrective action: Christine Wilson, Vice President for Student Affairs and Enrollment Management at the University of Maine at Farmington Planned completion date for corrective action plan: March 31, 2023 University of Maine at Presque Isle (UMPI) Condition: One quarterly institutional report was not published timely. Two quarterly student reports tested where the supporting documentation did not agree to what was included in the report. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: As a result of a retirement in June 2022, we implemented additional internal controls for the timely compiling and review of required HEERF quarterly reports. The quarterly reports are now compiled by two staff members, and then reviewed and signed off by the Director of Financial Aid and the Controller?s Office the week prior to each deadline for the posting of the report to the institution?s website. As of July 1, 2022, with the updated quarterly report template and requirements from the Department of Education, we implemented a new, standardized process for gathering the appropriate student data for the reports, and new processes for documenting and retaining the data used in the reports. The reports in question were completed prior to this new process and amendments correcting the report information were made on September 6, 2022, and subsequently posted to the institution?s website. Name(s) of the contact person(s) responsible for corrective action: Connie Smith, Director of Financial Aid for the University of Maine at Presque Isle Planned completion date for corrective action plan: Completed September 6, 2022 University of Maine (UM) Condition: Two quarterly student reports tested where the supporting documentation did not agree to what was included in the report. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: As of July 1, 2022, with the updated quarterly report template and requirements from the Department of Education, we implemented a new, standardized process for gathering the appropriate student data for the reports, and new processes for documenting and retaining the data used in the reports. The reports in question were completed prior to this new process and amendments correcting the report information were made on January 27, 2023 and subsequently posted to the institution?s website. Name(s) of the contact person(s) responsible for corrective action: Connie Smith, Director of Financial Aid for the University of Maine Planned completion date for corrective action plan: Completed January 27, 2023
View Audit 36516
Finding 35975 (2022-003)
Significant Deficiency 2022
University of Maine System
ME
Questioned Costs Student Financial Aid Reporting
Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend the Universities review their reporting procedures to ensure that students? statuses are accurately and timely reported to NSLDS and all errors are corrected within the appropriate timeframe as require...
Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend the Universities review their reporting procedures to ensure that students? statuses are accurately and timely reported to NSLDS and all errors are corrected within the appropriate timeframe as required by regulations. University of Maine at Fort Kent (UMFK) Condition: During our testing of 40 students, we noted five students at the University of Maine at Fort Kent (UMFK) whose campus enrollment date was not timely reported. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Registrar responsible for reporting campus enrollment during the year under audit left the position on August 15, 2022. The errors noted during the audit have been discussed with both the Interim Registrar and new Registrar to ensure understanding of and compliance with enrollment reporting requirements. In response to this finding, the new Registrar has worked very closely with the National Student Clearinghouse (NSC) to correct and update the required reporting dates through the next several terms. They have confirmed all dates in their calendar. The Director of Financial Aid now also receives reporting email notifications from the NSC as an internal control process for ensuring that reporting is occurring in a timely manner. Name(s) of the contact person(s) responsible for corrective action: Sara Best, Registrar for the University of Maine at Fort Kent Planned completion date for corrective action plan: Completed September 2022 University of Maine at Farmington (UMF) Condition: During our testing of 40 students, we noted for one student at the University of Maine at Farmington (UMF), the enrollment effective date did not match the enrollment effective date per UMF?s records. In addition, for one student, the program enrollment effective date did not match the program enrollment effective date per UMF?s records. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Immediate corrections to the reported dates were made upon notification of the finding. The Assistant Registrar runs the ?Student Clearinghouse File? report in its student system, MaineStreet, that transmits enrollment information to the National Student Clearinghouse (NSC). This reports both the enrollment effective date and the program enrollment effective date. In December 2021 the NSC implemented a new warning code series (1801 ? 1806) that kicks back any inconsistencies with the two dates as reported. To prevent similar errors in the future, a process has been implemented whereby the Assistant Registrar reviews these warnings and makes required corrections. UMF was previously sending a Degree Verify Report, which is a report run in MaineStreet, to the NSC three times a year for May graduates, August graduates and December graduates. We have changed our reporting timeline for graduates and are now sending the Degree Verify Report monthly to pick up any students who get cleared for graduation late. The Assistant Registrar who is responsible for reporting to the NSC is participating in the regular webinars provided by the NSC, to address reporting issues. Person responsible for corrective action: Lisa Beane, Assistant Registrar for the University of Maine at Farmington Planned completion date for corrective action plan: Completed July 25, 2022 University of Maine at Presque Isle (UMPI) Condition: During our testing of 40 students, we noted for two students at the University of Maine at Presque Isle (UMPI), the program enrollment effective date did not match the program enrollment effective date per the University?s records. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Registrar responsible for reporting campus enrollment during the year under audit left the position in July 2022. The errors noted during the audit have been discussed with both the Interim Registrar and new Registrar to ensure understanding of and compliance with reporting requirements. The new Registrar has updated policies and procedures regarding the reporting process and all reporting dates are confirmed in their calendar. The Director of Financial Aid now also receives reporting email notifications from the National Student Clearinghouse (NSC) as an internal control process for ensuring that reporting is occurring in a timely manner. In addition, the student records team at UMPI have received additional guidance and training from the NSC. Name(s) of the contact person(s) responsible for corrective action: Lisa Smith, Registrar for the University of Maine at Presque Isle Planned completion date for corrective action plan: Completed August 2022
View Audit 36516
Finding 35974 (2022-002)
Significant Deficiency 2022
University of Maine System
ME
Questioned Costs Student Financial Aid HUD Housing Programs
Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend the University evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. University of Maine at Presque Isle (UMPI...
Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend the University evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. University of Maine at Presque Isle (UMPI) Condition: During our testing at the University of Maine at Presque Isle, we noted one Pell disbursement that was not reported within the required 15 days and two Pell disbursements where the disbursement date per COD did not match the disbursement date per the student?s account. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Following the May 2022 retirement of the staff member responsible for this task, we implemented a weekly process to ensure timely reporting to COD, as well as timely resolutions to any issues encountered in sending these files. We also trained additional personnel to send these files and identify/resolve issues in the files and to have a documented internal control process to track the sending, receipt and error resolution process of COD files. Name(s) of the contact person(s) responsible for corrective action: Connie Smith, Director of Financial Aid for the University of Maine at Presque Isle Planned completion date for corrective action plan: July 1, 2022 - We implemented the new weekly process as described above to ensure files are sent and issues are resolved in a timely manner. March 1, 2023 - All staff responsible for this new process have been trained to send and review these files.
View Audit 36516
Finding 35965 (2022-003)
Material Weakness 2022
Lake Station Community Schools
IN
Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.303 § 200.328 § 200.329
FINDING 2022-003 Subject: COVID-19 ? Education Stabilization Fund - Reporting Person Responsible for Corrective Action: Tammy Whisenant ? 219-962-1159 Views of Responsible Official: We concur with the finding. I have viewed and acknowledge the discrepancies listed. However, as I am new to my positio...
FINDING 2022-003 Subject: COVID-19 ? Education Stabilization Fund - Reporting Person Responsible for Corrective Action: Tammy Whisenant ? 219-962-1159 Views of Responsible Official: We concur with the finding. I have viewed and acknowledge the discrepancies listed. However, as I am new to my position, I am unable to determine the cause of the discrepancies. Personnel responsible for these areas assumed responsibilities just prior to and/or after this audit period commenced. Description of Corrective Action Plan: The corrective action will include: 1) Assess current assignments and identify opportunities to implement multiple level of review and verification. 2) Continue improved training, education and professional development of personnel responsible for financial transactions and reporting relating to federal programs. 3) Improved use of technology-based financial systems to ensure effectiveness and accuracy of financial transactions and reporting for federal programs. Anticipated Completion Date: An assessment of actions, needs and a plan will be completed by April 30, 2023; with an implementation to occurring by June 30, 2023. ________________________________ Tammy Whisenant, Director of Finance/Treasurer Lake Station Community Schools February 28, 2023
View Audit 34526
Finding 35952 (2022-004)
Significant Deficiency 2022
Southern California University of Health Sciences
CA
Questioned Costs Student Financial Aid Reporting
Both the Financial Aid team and Student Accounts team have developed a weekly disbursement and posting schedule. A cut off time for processing will be implemented to ensure both dates are aligned and to accommodate any file response import delays.
Both the Financial Aid team and Student Accounts team have developed a weekly disbursement and posting schedule. A cut off time for processing will be implemented to ensure both dates are aligned and to accommodate any file response import delays.
View Audit 32937
Finding 35951 (2022-002)
Significant Deficiency 2022
Southern California University of Health Sciences
CA
Questioned Costs Student Financial Aid Reporting
We recommend the University review its reporting procedures to ensure that roster file submissions are reported timely to NSLDS as required by regulations.
We recommend the University review its reporting procedures to ensure that roster file submissions are reported timely to NSLDS as required by regulations.
View Audit 32937
Finding 35950 (2022-001)
Significant Deficiency 2022
Southern California University of Health Sciences
CA
Student Financial Aid Reporting Significant Deficiency
The University contracted with National Student Clearinghouse (NSC). In the prior year, we identified a data exchange issue between our institution and NSC. We have now resolved that issue.
The University contracted with National Student Clearinghouse (NSC). In the prior year, we identified a data exchange issue between our institution and NSC. We have now resolved that issue.
View Audit 32937
Finding 35947 (2022-001)
Material Weakness 2022
Dayton's Bluff Neighborhood Housing Service, Inc.
MN
Reporting Subrecipient Monitoring
Management will continue to monitor and review auditor draft financial statement.
Management will continue to monitor and review auditor draft financial statement.
View Audit 24789
Finding 35946 (2022-002)
Significant Deficiency 2022
Rva Financial Federal Credit Union
VA
Questioned Costs Reporting Significant Deficiency
FINDINGS?FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF THE TREASURY 2022-002 COVID-19 ? Community Development Financial Institutions Rapid Response Program (CDFI RRP) ? Assistance Listing No. 21.024 Recommendation: We recommend management monitor reporting requirements and implement internal control p...
FINDINGS?FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF THE TREASURY 2022-002 COVID-19 ? Community Development Financial Institutions Rapid Response Program (CDFI RRP) ? Assistance Listing No. 21.024 Recommendation: We recommend management monitor reporting requirements and implement internal control procedures to ensure reporting due dates are followed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will monitor the due dates to ensure there are no late filings. If the Department of the Treasury has questions regarding this plan, please call Cindy Lindsey at 804-359- 8754, ext. 3172.
View Audit 28030
Town of Athol
MA
Questioned Costs Cash Management Eligibility
Finding 2022-001 Condition: The Town charged the same invoice twice to the federal award. Corrective Action Planned: The Town has contacted the Commonwealth of Massachusetts Executive Office for Administration and Finance regarding the duplicate invoice. We are awaiting a response as to how to...
Finding 2022-001 Condition: The Town charged the same invoice twice to the federal award. Corrective Action Planned: The Town has contacted the Commonwealth of Massachusetts Executive Office for Administration and Finance regarding the duplicate invoice. We are awaiting a response as to how to resolve the overpayment. Anticipated Completion Date: June 30, 2023 Contact: Amy Craven, Town Accountant
View Audit 26180 Questioned Costs: $1
Springfield College
MA
Questioned Costs Student Financial Aid Reporting
Springfield College June 30, 2022 Finding 2022-001 Fiscal Operations Report and Application to Participate Corrective Action Planned The Corrective Action Plan (CAP) has three components. First, the Director of Financial Aid will conduct additional training with the staff from the processing unit. T...
Springfield College June 30, 2022 Finding 2022-001 Fiscal Operations Report and Application to Participate Corrective Action Planned The Corrective Action Plan (CAP) has three components. First, the Director of Financial Aid will conduct additional training with the staff from the processing unit. The training will review the field in the financial aid management system that must be updated and the importance to the FISAP. This training is scheduled for the week of November 14, 2022. Second, we implemented a work-flow task in our financial aid management system to notify the financial aid counselor to review the academic grade level flag for each term the student is enrolled. This component was implemented on November 3, 2022. Third, prior to submission of the FISAP the Director will develop a report to detect academic grade level inaccuracies. The anticipated completion date for this component is September 2023. Person Responsible for Corrective Action Plan Troy A. W. Davis Anticipated Completion Date September 2023
View Audit 25057
Finding 35922 (2022-002)
Significant Deficiency 2022
Spring Hill College
AL
Reporting
Condition: There was no quarterly reporting for the fourth quarter of 2021 for the Institutional Portion of the HEERF III grant. Criteria: Institutions must complete and post on their websites an institutional reporting form. This form includes reporting categories on mental health spending, HEERF ...
Condition: There was no quarterly reporting for the fourth quarter of 2021 for the Institutional Portion of the HEERF III grant. Criteria: Institutions must complete and post on their websites an institutional reporting form. This form includes reporting categories on mental health spending, HEERF (a)(2) construction flexibilities, and lost revenue. This form must be conspicuously posted on the institutions? website no later than 10 days after the calendar quarter (January 10, April 10, July 10, and October 10) as long as the institution?s HEERF grant is active. Cause: The College did not prepare or post the quarterly report for the Institutional Portion of the HEERF III grant for the fourth quarter of 2021. Context: During the compliance audit testing of ALN 84.425F, it was determined that the College did not fully adhere to the quarterly reporting compliance requirement for the Institutional Portion of the HEERF III grant. Recommendation: We recommend compliance with all reporting requirements for the HEERF III grant. View of Responsible Officials and Planned Corrective Action: The report indicating institutional dollars spent for fourth quarter of 2021 has been posted to the College's website as of March 29, 2023. Going forward all reports will be submitted and posted in a timely manner.
View Audit 25502
Finding 35902 (2022-002)
Significant Deficiency 2022
Lyon College
AR
Student Financial Aid Reporting Significant Deficiency
Finding 2022-002: Policies and Procedures Related to Withdrawals ? SFA Cluster (significant deficiency) Corrective Action: The ?Timely Reporting? issue resulted from a misunderstanding in the Registrar?s Office regarding the requirements of what had to be reported and by when. We have discussed t...
Finding 2022-002: Policies and Procedures Related to Withdrawals ? SFA Cluster (significant deficiency) Corrective Action: The ?Timely Reporting? issue resulted from a misunderstanding in the Registrar?s Office regarding the requirements of what had to be reported and by when. We have discussed this issue with that office?s personnel and established procedures designed to prevent it from happening in the future. The ?Funds Not Returned Timely? reflects continued improvements resulting from policies already established to enhance compliance with attendance reporting and tracking of those reports by the Registrar and Financial Aid Offices. The College will continue to reinforce compliance with the attendance monitoring and reporting policy, as well as refine procedures for active monitoring of those reports by these two offices. In particular, the process of evaluating whether students who are on the two-week absence report in any one class are in fact at risk of falling out of enrollment status overall. Proposed Completion Date: June 30, 2023
View Audit 38070
Finding 35901 (2022-002)
Significant Deficiency 2022
Atrium Health, Inc.
NC
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303
Finding 2022-002: Allowability (COVID-19 ? Provider Relief Fund) Name of Contact Person: David Thomas, Group Vice President & Controller Corrective Action Plan: Atrium Health management believes that, while the Provider Relief Funds reporting was completed on a periodic basis throughout the pand...
Finding 2022-002: Allowability (COVID-19 ? Provider Relief Fund) Name of Contact Person: David Thomas, Group Vice President & Controller Corrective Action Plan: Atrium Health management believes that, while the Provider Relief Funds reporting was completed on a periodic basis throughout the pandemic, the intent from HRSA was to document the use of those funds for COVID-19 expenses and for lost revenues over the course of the entire pandemic. Because the PRF portal did not allow for previous periods to be restated in response to new information or corrections identified from previous reported periods, the only recourse available for health systems to restate COVID-19 expenses or lost revenues is through future PRF reporting or through the HRSA audit process. Management agrees that the control process in place during the initial reporting process for Wilkes Regional Medical Center did not yield the ultimate cost categorization that was corrected in the PRF reporting noted above; however, management?s interaction with HRSA throughout 2022 and the resulting clarification of COVID-19 expenses, is now incorporated into the overall PRF reporting control process. With respect to the identified questioned costs, management agrees that these costs should not have been included as COVID-19 related expenses for that period. However, management also recognizes that Wilkes Regional Medical Center has unused lost revenues more than this amount and as such, the questioned costs would not be subject to a return of the PRF proceeds. This position is supported by a similar finding in the 2021 Atrium Health Enterprise audit that was resolved with this conclusion and is documented in the Management Decision Letter issued by HRSA dated June 26, 2023. There are no additional PRF reporting periods required to be completed for Wilkes Regional Medical Center and Atrium Health management, when contacted, will provide HRSA auditors similar documentation to support the conclusion reached for these COVID-19 related expenses. Proposed Completion Date: Management will complete the corrective action plan upon request by HRSA.
View Audit 37993 Questioned Costs: $1
Finding 35900 (2022-001)
Significant Deficiency 2022
Atrium Health, Inc.
NC
Questioned Costs Cash Management Reporting § 200.303
Finding 2022-001: Allowability (COVID-19 ? HRSA COVID-19 Uninsured Program) Name of Contact Person: David Thomas, Group Vice President & Controller Corrective Action Plan: Atrium Health CMHA currently has an insurance verification process for potentially uninsured patients meeting the criteria p...
Finding 2022-001: Allowability (COVID-19 ? HRSA COVID-19 Uninsured Program) Name of Contact Person: David Thomas, Group Vice President & Controller Corrective Action Plan: Atrium Health CMHA currently has an insurance verification process for potentially uninsured patients meeting the criteria prescribed by HRSA whereby identified accounts are sent nightly to Experian, a multinational consumer credit reporting company, who searches for insurance coverage. Negative confirmation documentation is inserted into the patient record. Management is aware of the importance of this process and has continued education efforts with applicable teammates to ensure this process is followed and documented with each patient. Additionally, the HRSA COVID-19 Uninsured Program ended in April of 2022. Proposed Completion Date: Management completed the 2021 corrective action plan by the end of September 2022. All findings were prior to this date.
View Audit 37993
City of Derby, Connecticut
CT
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
*22-09 Federal and State Single Audit Schedules Finding: The Finance Department did not prepare a schedule of expenditures of federal awards and state financial assistance for the year ended June 30, 2022. These schedules are derived from federal and state grant awards received by the General Govern...
*22-09 Federal and State Single Audit Schedules Finding: The Finance Department did not prepare a schedule of expenditures of federal awards and state financial assistance for the year ended June 30, 2022. These schedules are derived from federal and state grant awards received by the General Government and the Board of Education of the City. The Board of Education grant awards primarily are passed through the State Department of Education, while the City receives their grants primarily through the State Department of Housing and Urban Development, the State Department of Health and Human Resources, the State Department of Agriculture and the Office of Policy and Management. The preparation of these schedules of expenditures has, in the past, been made by the auditors, including decision making concerning the federal CFDA number, the pass-through entity number and the amount of federal and state expenditures incurred by the City for the fiscal year. The auditor then reports on the Schedules of Expenditures of Federal and State Financial Assistance and renders his opinion with respect to the compliance with laws, regulations, contracts and grants and with the City?s internal control over compliance with requirements of the laws, regulations, contracts and grants. Statement of Concurrence or Nonconcurrence: The City agrees with the finding. Management?s Response: The city will create a dedicated fund in the financial system to track grant revenues and expenditures. The BoE has established a grant account. The BoE grant account is now setup to run accounts payable transactions. Name of Contact Person: Rob Trainor Projected Completion Date: August 4th, 2023
View Audit 36742
City of Sebastian
FL
Questioned Costs Reporting Internal Control / Segregation of Duties
Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following are the findings as noted in the City of Sebastian's Single Audit report for the year ended September 30, 2022, and corrective actions to be completed. 2022-001 ? Federal ...
Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following are the findings as noted in the City of Sebastian's Single Audit report for the year ended September 30, 2022, and corrective actions to be completed. 2022-001 ? Federal Reporting Requirements Auditor Description of Condition and Effect. Certain reports required under the provisions of the grant agreement were not filed by the stated due dates. As a result of this condition, the City did not fully comply with the Uniform Guidance applicable to the above noted grants. Auditor Recommendation. We recommend the City review the reporting requirements of each grant to ensure compliance. Corrective Action. The City is in the process reviewing the reporting requirements of each grant to ensure compliance. Responsible Person. Kenneth Killgore, Administrative Services Director/CFO Anticipated Completion Date: September 2023
View Audit 36803
St. Olaf College
MN
Student Financial Aid Questioned Costs Matching / Level of Effort / Earmarking
October 14, 2022 U.S. Department of Education 400 Maryland Avenue, SW Washington, D.C. 20202 Re: Corrective Action Plan Finding 2022-001: Federal Direct Student Loan Enrollment Reporting Program: Federal Direct Loan Programs Assistance Listing Number (ALN): 84.268 Federal Agency: U.S. Depa...
October 14, 2022 U.S. Department of Education 400 Maryland Avenue, SW Washington, D.C. 20202 Re: Corrective Action Plan Finding 2022-001: Federal Direct Student Loan Enrollment Reporting Program: Federal Direct Loan Programs Assistance Listing Number (ALN): 84.268 Federal Agency: U.S. Department of Education Federal Award Identification Number: P268K22059 Federal Award Year: June 30, 2022 Condition: For 3 of 25 students included in our sample, the enrollment status of withdrawn were reported late (61 days after the determination date of separation). The sample was not a statistically valid sample. Corrective Action Plan Management agrees with the finding, and is committed to strengthening its procedures to avoid similar issues in the future. Beginning in September 2022, a second Registrar?s Office staff member will complete an additional review of the National Student Clearinghouse status for all students withdrawing after a particular semester. This secondary review will be completed at the end of January and at the end of June in order to ensure the 60 day reporting period is met. Nathan Engle Controller
View Audit 30155
Finding 35881 (2022-001)
Significant Deficiency 2022
Colgate University
NY
Reporting Questioned Costs Matching / Level of Effort / Earmarking § 200.303 § 200.328 § 200.329
Responsible Official ? Kyle Dombrowski, Director of Tax and Financial Reporting During bi-weekly meetings with the grant office, we will ensure that we are aware of deadlines and that we will files reports in a complete, accurate, and timely manner. Anticipated Completion Date: 3/30/2023
Responsible Official ? Kyle Dombrowski, Director of Tax and Financial Reporting During bi-weekly meetings with the grant office, we will ensure that we are aware of deadlines and that we will files reports in a complete, accurate, and timely manner. Anticipated Completion Date: 3/30/2023
View Audit 30185
Thomas Jefferson University
PA
Student Financial Aid Questioned Costs Matching / Level of Effort / Earmarking
2022-001: Reporting Management?s view and corrective action plan Management concurs that FISAP for the Federal Perkins Loan program contained incorrect amounts for ?Cash on hand and in depository? as of 6/30/22 and 10/31/22. The misstatements were due to clerical errors and insufficient review prior...
2022-001: Reporting Management?s view and corrective action plan Management concurs that FISAP for the Federal Perkins Loan program contained incorrect amounts for ?Cash on hand and in depository? as of 6/30/22 and 10/31/22. The misstatements were due to clerical errors and insufficient review prior to submission. Management will implement an enhanced review process to validate all amounts reported on the FISAP prior to submission. Implementation date: July 2023 Ronald Keller Vice President for Finance & Controller
View Audit 36823
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