Corrective Action Plans

Finding 32144 (2022-001)

Significant Deficiency 2022

NY

Student Financial Aid Reporting Significant Deficiency

The College reviewed and updated the effectiveness of its procedures governing the reporting of Federal Direct Loan and Pell Grant disbursements to COD no later than 15 days after disbursements to students. The College is reporting the disbursements to COD within the 15-day timeframe to allow for mo...

The College reviewed and updated the effectiveness of its procedures governing the reporting of Federal Direct Loan and Pell Grant disbursements to COD no later than 15 days after disbursements to students. The College is reporting the disbursements to COD within the 15-day timeframe to allow for more timely drawdowns of federal funds. Those measures were and continue to be to extract and submit reporting to COD on a minimum weekly basis (with a goal of daily) to remain within the 15-day reporting requirement. Between the 2021-2022 aid years, the College?s Financial Aid department has experienced the leadership transition of three directors, and our current Director is identifying and implementing process refinements to previous steps taken to further improve internal controls. Further, the College has taken steps to both continue and enhance ongoing staff professional development sessions and training. In addition, the College contracted a Financial Aid consultant in the Fall of 2022 for an assessment of our system configurations and processes. The consultant has been retained to undertake a quarterly review of our setups and processes and assist in training the team. In accordance with best practices, Financial Aid?s goal is to continue to eliminate such errors. The findings continue to be addressed.

View Audit 31463

Finding 32083 (2022-005)

Significant Deficiency 2022

Southern Maryland Tri-County Community Action Committee, Inc.

MD

Reporting Internal Control / Segregation of Duties Significant Deficiency § 200.501

Finding Reference: 2022-005 Federal Agency: Department of Health and Human Services Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Federal Program: Impacts All Federal...

Finding Reference: 2022-005 Federal Agency: Department of Health and Human Services Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Federal Program: Impacts All Federal Award Programs Grant Award: Various Condition/Context: The single audit report was not submitted to the Office Management and Budget in accordance with the reporting requirement. Criteria: COSO/Internal Control Framework defines control activities as ?policies and procedures that help ensures management?s directives are carried out? This would include preparation of the Schedule of Expenditures of Federal Awards and the related Data Collection Form in a timely manner. Uniform Guidance 2 CFR 200.501 states that the audit shall be completed, and the data collection form shall be submitted within the earlier of 30 days after the receipt of the auditor?s report, or nine months after the end of the audit period. Accordingly, audits for fiscal years ending June 30, 2022 would be due on March 31, 2023. Cause: The single audit report was not submitted due to delays in year-end closing entries, schedules, and reconciliations. Effect: As a result of the finding, SMTCCAC did not provide required information to its federal oversight agency in a timely manner. Questioned Costs: None Recommendation: We believe that the year-end closing process could proceed in a timely manner by adhering to a closing schedule and maintaining timely account reconciliations. Progress should be monitored by management to determine that due dates are being met and required reports are submitted to regulatory agencies within the compliance time frame. Views of Responsible Officials and Planned Corrective Actions: See Corrective Action Plans section.

View Audit 32240

Finding 32082 (2022-001)

Significant Deficiency 2022

The Church Home of the Protestant Episcopal Church in the City of Roch

NY

Questioned Costs Reporting Material Weakness

Cause The Home included certain eligible expenses in its Provider Relief Fund reports due to evolving guidance and availability of funding streams at the time the reporting was due for the year ended December 31, 2021, at which time the Home was not pursuing reimbursement for these eligible expenses...

Cause The Home included certain eligible expenses in its Provider Relief Fund reports due to evolving guidance and availability of funding streams at the time the reporting was due for the year ended December 31, 2021, at which time the Home was not pursuing reimbursement for these eligible expenses from the Federal Emergency Management Agency (FEMA). Upon further guidance and clarification of available funds, the Home ultimately pursued reimbursement of these eligible expenses through FEMA. Effect While the Home incurred more than sufficient eligible expenditures and lost revenues to exhibit that the Home?s funds were fully utilized, the expenses claimed for reimbursement through FEMA are, in part, duplicated with expenses claimed for PRF funding. Recommendation We recommend that the Home maintain documentation that ensures they incurred enough eligible expenditures above and beyond amounts claimed for FEMA funding and lost revenue to continue to qualify for the full amount of the PRF funding, even though the expenditures claimed on the PRF reports were also claimed for FEMA funding. Management?s Response If these expenses were not included in the claim for PRF funding, the Home would have been eligible to apply these applicable funds against its lost revenue for the period being reported.

View Audit 31459 Questioned Costs: $1

Finding 32078 (2022-001)

Material Weakness 2022

Hood Canal School District No. 404

WA

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Jeanie Beebe, Director of Finance and Operations 111 N State Rt 106 Shelton, WA 98584 (36...

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Jeanie Beebe, Director of Finance and Operations 111 N State Rt 106 Shelton, WA 98584 (360) 877-5463 Corrective action the auditee plans to take in response to the finding: The District concurs with the finding. Corrective action will include inserting a prevailing wage rate clause into all federally funded contracts, as well as collecting and reviewing all weekly certified payroll reports in a timely manner from all contractors and subcontractors to verify that prevailing wage was paid. Anticipated date to complete the corrective action: May 17, 2023

View Audit 27938

Finding 32069 (2022-001)

Significant Deficiency 2022

Pioneer School District No. 402

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking

Finding ref number: 2022-001 Finding caption: The District?s internal controls were inadequate for ensuring compliance with requirements for time-and-effort documentation. Name, address, and telephone of District contact person: Christopher A Bishop, Director of Finance 112 E Spencer Lake Rd Shelton...

Finding ref number: 2022-001 Finding caption: The District?s internal controls were inadequate for ensuring compliance with requirements for time-and-effort documentation. Name, address, and telephone of District contact person: Christopher A Bishop, Director of Finance 112 E Spencer Lake Rd Shelton, WA 98584 (360) 426-9115 Corrective action the auditee plans to take in response to the finding: Pioneer School District understands and agrees with the finding that is being issued. For the 2022-23 school year, we have confirmed monitoring of time and effort compliance is being performed for all programs where time and effort may be required. Additionally, an informal audit of all 2022-23 salary and benefit information has been performed and the cause of any errors will be researched and addressed accordingly. In addition, Pioneer School District?s administrative team has made numerous changes to improve communication channels in order to reduce the risk of overlooking or missing any compliance, monitoring, or other requirements. Anticipated date to complete the corrective action: Addressed as of 05/10/2023

View Audit 27936

Finding 32065 (2022-003)

Material Weakness 2022

Covington Community School Corporation

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.302 § 200.303 § 200.328

Finding 2022-003 ? Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Vicki Jones, Corporation Treasurer Contact Phone Number: 765-793-4877 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Education...

Finding 2022-003 ? Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Vicki Jones, Corporation Treasurer Contact Phone Number: 765-793-4877 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Education Stabilization Fund Reporting will be completed and submitted in a timely manner. The Education Stabilization Fund Reporting will be verified with a sign-off by the Superintendent. Anticipated Completion Date: Upon Request

View Audit 27909

Finding 32062 (2022-002)

Material Weakness 2022

Covington Community School Corporation

IN

School Nutrition Programs Internal Control / Segregation of Duties Cash Management § 200.303

Finding 2022-002 ? Child Nutrition Cluster - Reporting Contact Person Responsible for Corrective Action: Vicki Jones, Corporation Treasurer Contact Phone Number: 765-793-4877 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Lunch ...

Finding 2022-002 ? Child Nutrition Cluster - Reporting Contact Person Responsible for Corrective Action: Vicki Jones, Corporation Treasurer Contact Phone Number: 765-793-4877 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Lunch reimbursement claims will be reviewed by a secondary individual prior to submission to IDOE. Anticipated Completion Date: March 31, 2023

View Audit 27909

Finding 32059 (2022-002)

None 2022

City of Auburn, Maine

ME

Questioned Costs Subrecipient Monitoring Reporting

Management?s Response/Corrective Action Plan: The Community Development Department acknowledges that the sporadic nature of drawdowns and their corresponding reports during the audit period has posed challenges in terms of reconciling systems and accurately assessing the financial standing of the Ci...

Management?s Response/Corrective Action Plan: The Community Development Department acknowledges that the sporadic nature of drawdowns and their corresponding reports during the audit period has posed challenges in terms of reconciling systems and accurately assessing the financial standing of the City. In response to this matter, the Community Development Department has collaborated closely with the Department of Housing and Urban Development (HUD) to formulate and implement a uniform set of policies and procedures. These measures have been designed to mitigate the aforementioned issue by mandating a minimum monthly reconciliation between financial reporting systems. Additionally, the establishment of monthly drawdown requirements has been introduced to ensure more consistent and predictable financial operations.

View Audit 33119

Finding 32040 (2022-005)

None 2022

Edgerton Hospital and Health Services

WI

Allowable Costs / Cost Principles Questioned Costs Reporting § 200.303

Cognizant or Oversight Agency for Audit U.S. Department of Health and Human Services COVID-19 Provider Relief Fund and Federal Assistance Listing/CFDA #93.498 American Rescue Plan Period 4 TIN #390819992 Findings Relating to Federal Awards and Questioned Costs Finding 2022-005 Activities Allowed or...

Cognizant or Oversight Agency for Audit U.S. Department of Health and Human Services COVID-19 Provider Relief Fund and Federal Assistance Listing/CFDA #93.498 American Rescue Plan Period 4 TIN #390819992 Findings Relating to Federal Awards and Questioned Costs Finding 2022-005 Activities Allowed or Unallowed and Allowable Costs/Cost Principles and Reporting Noncompliance Finding Summary: The Organization?s special report required to be submitted to the Department of Health and Human Services for Period 4 TIN #390819992 was not filed by the required due date of March 31, 2023. Responsible Individuals: Charles Roeder, Vice President Finance/CFO Corrective Action Plan: The CFO requested the special report to be reopened. If the Department of Health and Human Services approves reopening the report, the CFO will prepare the Organization?s special report which will be reviewed by the CEO of the Organization prior to submission. The Review of Reports Filed with Federal Agencies policy will be followed, and formal approval will be documented and retained to support the amounts reported and included in the federal report. Anticipated Completion Date: September 30, 2023

View Audit 30908 Questioned Costs: $1

Finding 32039 (2022-004)

Significant Deficiency 2022

Edgerton Hospital and Health Services

WI

HUD Housing Programs Reporting Significant Deficiency § 200.303

Cognizant or Oversight Agency for Audit U.S. Department of Housing and Urban Development Mortgage Insurance ? Hospitals Federal Assistance Listing/CFDA #14.128 Findings Relating to Federal Awards and Questioned Costs Finding 2022-004 Reporting Significant Deficiency in Internal Control Over Compli...

Cognizant or Oversight Agency for Audit U.S. Department of Housing and Urban Development Mortgage Insurance ? Hospitals Federal Assistance Listing/CFDA #14.128 Findings Relating to Federal Awards and Questioned Costs Finding 2022-004 Reporting Significant Deficiency in Internal Control Over Compliance Finding Summary: The Organization?s third quarter report submitted to the Department of Housing and Urban Development (HUD) under reported Other Operating Revenue. Responsible Individuals: Charles Roeder, Vice President Finance/CFO Corrective Action Plan: To ensure the accuracy of the report, the Hospital approved the policy Review of Reports Filed with Federal Agencies which details that the preparer of the report will submit it to the CFO or delegated staff member different from the preparer to review and formally approve before the report is filed with the federal agency. A different staff member will document and date the review and when formal approval was received and maintain a file on the process. Anticipated Completion Date: May 3, 2023

View Audit 30908

Finding 32032 (2022-002)

Material Weakness 2022

City of Ashland

KY

HUD Housing Programs Reporting Matching / Level of Effort / Earmarking

Administrator will timely upload any required data into PIC system moving forward. Staff will continue to correct any previously discovered errors while resolving any errors that may occur.

View Audit 37231

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.

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

Finding 32023 (2022-002)

None 2022

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

Finding 32022 (2022-001)

None 2022

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

Questioned Costs Procurement, Suspension & Debarment Reporting

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

View Audit 36001 Questioned Costs: $1

Finding 31863 (2022-003)

None 2022

Bells City School

TN

Questioned Costs 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

Finding 31860 (2022-001)

None 2022

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

Corrective Action Plans

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